| Project/Area Number |
15K17158
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Chuo University (2017-2018)
Saitama University (2015-2016) |
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Principal Investigator |
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| Project Period (FY) |
2015-04-01 – 2019-03-31
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| Project Status |
Completed (Fiscal Year 2018)
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| Budget Amount *help |
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2017: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2015: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
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| Keywords | 公会計 / 財務会計 / 概念フレームワーク / 認識 / 測定 / 財務諸表 / 構成要素の認識 / 構成要素の測定 / 財務報告モデル / 地方公会計 |
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| Outline of Final Research Achievements |
The purpose of this study is to comparative analysis of international governmental accounting conceptual frameworks for reforming of governmental financial accouning and reporting in Japan. More specifically, according to conceptual frameworks for U.S. state and local governments, we examined objectives of financial reporting by governments, qualitative characteristics of governmental acoounting information, and definition, recognition and measurement of elements of finanacial statements. We compared them and business accounting. We pointed out that governmental conceptual frameworks differ from the other for business accounting, then there are significant differences between governmental accounting and business accounting for the preparation and presetation for each financial statements. We reported the results of this study in regional meeting of Japan Boki Association(18th June 2016）and published 10 papers.
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| Academic Significance and Societal Importance of the Research Achievements |
米国の公会計に関する概念フレームワークにおける財務諸表の構成要素の定義・認識・測定に関する諸分析を行い，企業会計におけるそれらと比較することで，公会計にとって固有の部分が何であるのか，公会計の財務諸表によって伝達すべき情報の本質はどのようなものであるかを，ある程度は明らかにすることができた。また，「概念フレームワーク」から演繹的に導出される会計処理・表示方法を実践するために，構築すべき「複式簿記」システムが，期間損益計算や株主価値計算を主目的とする企業会計のそれとは異なる可能性があることも指摘した。
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