デリバティブの認識・測定と会計基準に関する計算構造論的研究

有关会计和簿记的文献表明，复式簿记制度的基本特征有以下几点；(1)确定商业企业中的货物和所有权；(2)为此目的，系统地记录影响商业企业中的货物和所有权的所有显性事件；(3)通过使用基于系统账户的复式记账技术保存这些记录；(4)与会计分不开或包括会计。复式记账一直是一种确定货币资本收益的制度，在这些收益假定可分配利润的范围内，它一直是构成权益会计基础的记录和计算制度。但为了确认表外活动，如衍生品等不符合过去确定的现金流量的活动，有必要修改上述复式记账的特征。从会计制度结构的角度看，关键在于如何对待衍生品重估盈余。如果将其视为盈余的一部分，当期盈余将包含不能分配给股东的盈余，这将制约权益会计的功能。如果我们将其纳入资产负债表的权益中，权益这一复式记账制的核心要素将失去其应有的意义，并将成为会计计量中的“垃圾桶”。从会计监管的角度来看，财务报表中衍生品的确认和计量将不会受到追捧，除非从这种处理中获得的收益超过了与之相关的成本。

The literature on accounting and bookkeeping shows us that fundamental features of the double-entry bookkeeping system exist in the following points ; (1) to determine goods and proprietorship in business enterprises, (2) for this purpose to record systematically all explicit happenings affecting goods and proprietorship in business enterprises, (3) to keep these records through the use of double-entry technics based on systematic accounts, (4) to be inseparable with, or to include accounting.With these features, the double-entry bookkeeping has been functioning as a system to determine earnings of monetary capital and to the extent that these earnings assume distributable profit it has been recording and calculating system constituting the basis of equity accounting.But in order to recognize off-balance sheet activities like derivatives which are not acccompanied by past-determined cash flows, it will be necessary to modify the features of the double-entry bookkeeping mentioned above. From a structural view of the accounting system, the crucial point lies in how to treat surplus on revaluation of derivatives. If we treat it as a part of earnings, current earnings will contain surplus that can not be distributed to shareholders, which will check the function of equity accounting. If we incorporate it into equity of balance sheet, equity, core element in the double-entry bookkeeping system, will lose its proper meaning and will be a "trash basket"in accounting measurement.To conclude from a viewpoint of accounting regulation, recognition and measurement of derivatives in financial statements will not be sought after, unless the benefits to be derived from that treatment exceed the costs associated with it.