Comparative Institutional Analysis of Accounting System Changes and Perspective towards Evolutionary Accounting

本研究的主要目的如下：(1)从比较制度分析的角度厘清会计作为“制度”变迁过程的本质；(2)从演化经济学的现有研究成果出发，厘清会计制度与监管变迁的特殊规律。为此，我们以欧盟国家特别是法国的国际会计协调进程，以及日本政府和非营利组织的会计制度改革为主题进行研究。与日本一样，法国也有以成文法为基础的公共部门主导的会计规制传统。但是，面对国际会计准则的趋同，它们必须采取一些措施，包括解密文本和加强会计的信息功能。这些安排将使我国的会计制度发生重大变化，并为我国的制度改革提供借鉴。我们试图通过对日法两国经济制度和公司治理的比较研究，找出这一变化的实质。一些研究成果发表在下一页列出的论文中，其他研究成果发表在2004年5月在巴黎多芬大学举行的研讨会上。届时，我们可以与法国研究人员就这一主题交流观点和研究成果。现在在日本，我们正在观察到政府和非营利机构的组织结构和会计制度的重大革新。翻新者考虑了美国的模式，起草了系统变化的基本设计。关键在于回答以下问题；政府和非营利实体的会计或财务报告的目标应该是什么？应该向使用者提供什么样的信息？从会计理论的角度来看，我们可以将这些问题总结为如何将决策有用性方法应用于实体。针对这些问题，我们研究了美国在政府会计基本概念的确立、非营利机构折旧会计的形成以及对合作社进行修订的第32号国际会计准则的应用等方面的经验

Main purposes of this study are as follows ; (1)to make clear the nature of changing process of accounting as an "institution" from the viewpoint of Comparative Institutional Analysis, (2)and to clarify the peculiar law underlying changes in accounting system and regulation depending on the current research results of evolutionary economics. For these purposes, we study, as topics, the process of international accounting harmonization in E.U. Countries especially in France, and the reformation of accounting system in the gevernmental and not-for-profit organizations in Japan.Just like Japan, France has had their tradition of accounting regulation driven by public sector based on the written law. But facing up to the international accounting harmonization, or rather convergence of accounting standards, they are obliged to take some steps, including declassification des textes and reinforcement of informational function of accounting. These arrangements will result in a big change in Fre … More nch accounting regulation and may give us lessons concerning system reformation. We tried to find out the essence of the change through comparative study of economic system and corporate governance between Japan and France. Some of the research results were published in the papers listed on the next page, and the others at the workshop held in University Paris-Dauphine in May 2004. We could exchange the viewpoints and research results on the topic with French researchers then.Now in Japan, we are observing a big renovation of organizational structure and accounting system in governmental and not-for-profit entities. The renovators took the U.S. model into consideration to draft a basic design of the system change. Crucial points there lie in answering the questions as follows ; what should be the objectives of accounting or financial reporting in the governmental and not-for-profit entities and what kind of information should be provided to users then? From the viewpoint of accounting theory, we could summarize these questions as how we should apply decision-usefulness approach to the entities. Focusing on these issues, we studied U.S. experiences in setting up basic concepts for governmental accounting, formation of depreciation accounting in not-for-profit entities and application of International Accounting Standards No.32 revised to co-operatives Less