Einnahme und Ausgabe Auffassung als Rechnungsauffassung

2019 Fiscal Year Final Research Report

• Project/Area Number: 17K04072
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Chuo University
• Principal Investigator: Ueno Kiyotaka 中央大学, 商学部, 教授 (90140631)
• Project Period (FY): 2017-04-01 – 2020-03-31
• Keywords: 収入支出観 / 会計思考 / 会計論理 / 会計観 / 資産負債観 / 収益費用観 / 会計の一般理論

Outline of Final Research Achievements

THe purpose of this study is to prove that receipts and expenditures view as accounting view can explain accounting phenomenon generally and logicaly, but assets and liabilities view or revenue and expence view can not.
In order of this purpose, this study researched following objects and proved tha receipts and expenditures view can explain accounting phrnomenon generally and logicaly: (1)receipts and expenditures view as accounting view, (2)the origin of receipts and expenditures view, (3)the development of receipts and expenditures view, (4)redevelopment of receipts and expenditures view, (5)the receipts and expenditures view and current value accounting,(6)the receipts and expenditures view and cash flow accounting, (7)the axioms of receipts and expenditures viw, and(8)the logical structure of that.

Free Research Field

会計学

Academic Significance and Societal Importance of the Research Achievements

本研究は、会計観として、資産負債観や収益費用観では会計現象を統一的に説明できず、「収入支出観」が会計現象を統一的に説明できるという信念のもとに、収入支出観の本質をまず解明し、これに基づいて各会計を説明し、会計の一般理論を構築したところに、その学術的な意義がある。
会計研究において、ある会計観に基づいて一般的な会計理論の導出ができたことは、会計理論研究の発展に対して意義が大きく、これが社会的貢献といえる。