家庭会計における財産概念の吟味
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概要
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Recently, accounting informations on personal property have become more important in order to plan a productive, reasonable home management for a long period. However, a property concept as Home Accounting has been vague by the reason why the conventional idea of Home Accounting has focused extremely on reckoning cash flow. Therefore, the subject of this paper is to clarify a concept of personal property in the field of Home Accounting. The results are as follows : 1)Generally, the term of "property" is a system concept based on the social relation about the use of things, and its substance is a kind of tool to satisfy each individual desires in the future, or to realize aims of life. And then, property is similar to resources in the above sense. 2)Personal property in Home Accounting system should be a particular concept included both owned assets and liability. And the value of personal property needs substantly to be measured by use-value, however, practically by objective exchange-value for this use-value being subjective. Additionally, at least the calling of "capital" against the aspect of abstract value should be avoided, because the term of "capital" has been used as the mean of fundamentals working for monetary profits in business accounting. 3)There have been some ideas which have recognized the aspect of stock labor as assets in the structure of national economy and business accounting. However, this aspect is human being itself, and therefore is the different subject from Home Accounting. An aim of home management is not to make a monetary profits at all. but to give a feeling of satisfaction to the members of a family.
- 社団法人日本家政学会の論文
- 1993-07-15
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