Accounting system - Kaikeisei-do

Japanese: 会計制度 - かいけいせいど

The economic activities of modern nations are extremely complex and diverse, and the results of these activities have a significant impact on the interests of the people, so it is necessary to record and organize the changes in assets that occur as a result of these activities.In other words, it is necessary to systematically record, calculate, and organize the increases and decreases in assets that occur as a result of the nation's economic activities in a certain order, to always clarify the accounting status of the national finances, and to manage them in a way that will contribute to the rationalization of the nation's economic activities in the future by examining and analyzing the causes and results of their occurrence.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

現代国家の経済活動はきわめて複雑多岐であり，かつその活動の結果が国民の利害に重大な影響を及ぼすため，これに伴って生ずる財産等の変化を逐一記録し，かつ整理しておくことが必要である。すなわち，国家の経済活動に伴って生じた財産の増減異動を一定の秩序のもとに組織的に出納，記録，計算，整理をしておき，国家財政の経理状態をつねに明確にするとともに，その発生の原因と結果の検討，分析を通じて，将来の国家の経済活動の合理化に資することができるように管理を行っていくことが要請されている。

出典　株式会社平凡社世界大百科事典第２版について　情報

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