<記念論文>簿記システムとキャッシュ・フロー情報 : 情報理論からのキャッシュ・フロー分析

概要

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The main discourse is the paper that catches the elementary accounting system again from the information theory. The key word of this paper is "verifiability" "relevance" "relevancy independence". For that the cash flow statement thinks from such a question that is able to get in the 3rd financial affairs table. The cash flow statement does not become in a basis financial affairs table if it is made from the balance sheet and profit and loss statement. In order that the cash flow statement becomes basis financial statements the system from the data base of the journalization is necessary. And, the cash flow statement of accounts that finished must be able to sponsor even the whole information, besides it offers individual information. The calculation of quantity of information and entropy information become importance to analyze cash flow information. This 2 pieces of calculation, enable the whole information approach of cash flow information. Cash flow information finds out effective information from the whole information. And, this effective information takes the trouble of finding out the way of the decision making of cash flow management.
東海学園大学の論文
2001-03-31