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

本研究的目的在于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，并为未来会计理论的重构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，有些作者可能会怀疑我们为什么要再次处理这个概念。但是，由于会计的功能正从利益调整向决策转移，因此有必要明确其意义，作为会计学者，本课题也是我们应尽的责任。我们在三年来的研究成果的基础上，对课题组成员之间的几个问题进行了讨论，并撰写了最终报告。本最后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，第三部分分析了对日本企业的问卷调查，总结了关于利润概念的听证会结果，并将日本企业与外国企业进行了比较。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时的资产的关系，这是重建会计理论的现代任务，并建议有必要让现金流量信息在权责发生制会计框架内共存。

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.