会計フレームワーク再考に対する一視点

概要

論文の詳細を見る
If asked to state the ultimate objective of financial accounting, many atockhoIders would variously suggest that it must be "to give informations of profit" and indeed in the long term this is very much one and the same. But related parties taken part in an enterprise are not only stockholders. The objective is not always "to give informations of profit". If a firm is to continue in existence over the long term it must generate income sufficiently in excess of current expenditure to provide for replacement of its assets, improved standards of employment for its employees, an sdequate return to stockholders and additionally a further amount over and above to provide for growth of the business in an inflationary environment. The objective of financial accounting is also extending itself variously. The changes of business environment require the reconsideration of it. They are requiring to improve the methods in the accounting concepts and systems. The bookkeeping system and theory are a part of improving the accounting framework.
広島文化学園大学の論文
1994-05-31