<原著> 社会福祉法人会計システムに関する一考察 : その理論と実践

概要

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2000年2月に社会福祉法人会計基準が制定された.本論文は,社会福祉会計基準が勧告した財務諸表の会計システムを理論的に解明し,勧告された財務諸表の作成と読解の難解性を実践例によって検証しようとするものである.その結果,現行の社会福祉法人会計基準の会計システムは,財務諸表の有機的関連が明確でなく,そのことをして,財務諸表の作成と読解を難解なものとしているという結論に至った.The `Accounting Standards for Social Welfare Corporations Bill' was enacted in February 2000. Our first aim in writing this paper was to perform a theoretical analysis of this Bill and to clarify the technical aspects of the accounting system for financial statements it stipulated. Furthermore, we aimed to prove using practical examples, that following these standards generates difficulties in the preparation and interpretation of financial statements. We believe our research shows clearly that, in its present form, the system stipulated in the `Accounting Standards for Social Welfare Corporations Bill' does not adequately deal with the organic relationships inherent in financial statements and this makes their preparation and interpretation unnecessarily difficult.