Modern Significances of the Concept of Profit and Reconstructions of Accounting Theory

本研究的目的是澄清作为会计信息核心的利润概念的现代意义，考察其有用性，并提出一个可取的利润概念来重构未来的会计理论。到目前为止，利润的概念已经从不同的角度进行了审查，一些作者可能会怀疑我们为什么要重新对待这个概念。但有必要澄清它的意义，因为正是在这个时候，会计的职能正在从利益调整转向决策，因此这一项目正是我们作为会计学者的职责。我们根据三年来的研究结果，致力于在这些课题组成员中讨论几个问题，并做出最终报告。这份最终报告由四个部分组成。在第一部分和第二部分中，我们考察了国际财务报告准则、欧盟、美国、英国、澳大利亚和日本关于利润概念的基本概念，在第三部分中，我们分析了对日本公司的问卷调查，总结了关于利润概念的听证结果，并对日本公司和外国公司进行了比较。最后，在第四部分中，我们讨论了利润的概念与实现的概念，以及作为重构会计理论的现代任务的收入确认的资产，并在最后的报告中提出了在权责发生制会计框架下让现金流量信息共存的必要性。

The objectives of this study are to clarify modern significances of the concept of profit which is the core of accounting information, to examine its usefulness, and to suggest a desirable concept of profit in reconstructing accounting theory in the future. The concept of profit has been examined from various points of view so far, and some authors might doubt why we treat the concept again. But it is necessary to clarify its significances because it is this time when the function expected for accounting is shifting from interest adjustment to decision making, and therefore this project is just our duty as accounting academics.We have devoted ourselves to make a final report with discussing several issues among these study group members, based upon the findings we have already got during three years. This final report consists of four Parts. In Part 1 and 2, we examine the basic concepts of profit in IFRS, EU, U.S.A., the U.K., Australia and Japan, and in Part 3, we analyze the questionnaire to Japanese companies and summarize hearing findings concerning the concept of profit, comparing Japanese companies with foreign ones. Finally in Part 4, we discuss the concept of profit in relation to the concept of realization and asset at revenue recognition as modern task toward reconstructing accounting theory, and conclude this final report with suggesting necessity to let cash flow information coexist in the framework of accrual basis accounting.