Principle of independence of accounting institutions

Japanese: 会計機関独立の原則 - かいけいきかんどくりつのげんそく

…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 state of the national finances, and to manage them in a way that can contribute to the rationalization of the nation's economic activities in the future by examining and analyzing the causes and results of their occurrence. …

From [Accounting Law]

…On the other hand, in order to make these principles effective at the technical and procedural levels, the Accounting Act stipulates the principle that all revenues belonging to the state, including taxes, shall be paid to the national treasury and all expenditures shall be made from this treasury (principle of accounting consolidation or principle of uniform income and expenditure; Accounting Act, Article 2), and that independent agencies shall be established for the collection of revenue, the expenditure of expenditure, cash receipts and disbursements, and other such affairs, and in particular, the principle of prohibiting the concurrent holding of the duties of collection of revenue or the duties of expenditure of expenditure and the duties of cash receipts and disbursements, in order to ensure the accuracy of accounting affairs and prevent violations of the law (principle of independence of accounting agencies; Articles 8 and 26). …

*Some of the terminology used in relation to the "principle of independence of accounting institutions" is listed below.

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。…

【会計法】より

…他方，会計法はこのような諸原則を技術的･手続的レベルで実効あらしめるために，租税をはじめ国に帰属するすべての収入を国庫に納入したうえで，この国庫から一切の支出を行うという原則(会計総括の原則ないし統一的収支の原則。会計法2条)や，歳入の徴収事務，歳出の支出事務，現金出納事務あるいは支出負担行為等の事務について，それぞれ独立の担当機関を定め，とくに，歳入の徴収の職務や歳出の支出の職務と，現金出納の職務との兼職を原則として禁止し，会計事務の厳正を確保するとともに法にたがうのを防止するための原則(会計機関独立の原則。8,26条)を定めている。…

※「会計機関独立の原則」について言及している用語解説の一部を掲載しています。

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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