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

利润概念的现代意义与会计理论重构

基本信息

批准号：
15330092
负责人：
KITAMURA Keiko
金额：
$ 6.98万
依托单位：
Chuo University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (B)
财政年份：
2003
资助国家：
日本
起止时间：
2003 至 2005
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-15330092/
关键词：
Profit Financial Performance Comprehensive Income Financial Reporting Cash Flow Net Income perating Income Economic Income キャッシュフロー当期純利益

项目摘要

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.

本研究的目的是阐明作为会计信息核心的利润概念的现代意义，检验其有用性，并在未来的会计理论重构中提出一个理想的利润概念。到目前为止，利润的概念已经从不同的角度进行了研究，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，因为在这个时代，会计的功能正从利益调整转向决策，因此这个项目正是我们会计学者的职责。根据我们在三年中已经得到的发现，我们致力于完成一份最终报告，讨论这些研究小组成员之间的几个问题。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、澳大利亚和日本的基本利润概念，在第三部分中，我们分析了对日本公司的问卷调查，总结了有关利润概念的听证结果，并将日本公司与外国公司进行了比较。最后，在第四部分中，我们讨论了利润概念与实现概念和收入确认资产的关系，这是重构会计理论的现代任务，并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。