Accounting entity - kaikeishutai

Japanese: 会計主体 - かいけいしゅたい
Accounting entity - kaikeishutai

It refers to the entity that makes accounting decisions. Historically, several ideas have been presented, including the owner theory, which states that accounting decisions should be made from the perspective of the owner or investor, the agent theory, which regards the manager as an agent of the investor and states that accounting decisions should be made from the perspective of the agent, the corporate entity theory, which regards the company as an entity independent of the investor and that accounting decisions should be made from the perspective of the company, and the corporate entity theory, which regards the company as an entity separate and independent from investors, creditors, managers, employees, etc. and that accounting decisions should be made from the perspective of the company.

For example, when it comes to paying interest to creditors and paying dividends to shareholders, there is the following difference. Under the owner theory, the provider of funds is the owner, and the profits that ultimately belong to the owner are calculated, so interest payments are considered expenses and dividend payments are considered appropriations, whereas under the corporate entity theory, creditors and shareholders are on the same level as providers of funds, so both interest payments and dividend payments are considered appropriations.

In theory, the scope of expenses that are considered to be costs will differ depending on who is considered to be the entity making the accounting judgment. However, under the current system, accounting judgments should be made from the perspective of the owner or investor, and is based on the owner theory.

[Katsunobu Bandai]

[Reference] | Accounting

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

Japanese:

会計上の判断を行う主体をいう。歴史的にはいくつかの考え方が示されてきたが、それらには、所有主ないし出資者の立場から会計上の判断を行うべきとする所有主説、経営者を出資者の代理人とみなし、代理人としての立場から会計上の判断を行うべきとする代理人説、企業を出資者からは独立した存在とみなし、そのような企業の立場から会計上の判断をすべきとする企業主体説、企業を出資者、債権者、経営者、従業員等とは別個の独立した存在とみなし、そのような立場から会計上の判断をすべきとする企業体説などがある。

 たとえば、債権者に対する利息の支払いと株主に対する配当金の支払いでいえば、次のような相違がある。所有主説では資金の提供者は所有主であり、最終的には所有主に帰属する利益を計算することになるので、利息の支払いは費用、配当金の支払いは利益処分とされるのに対して、企業主体説では債権者と株主は資金の提供者としては同列であるので、利息の支払いも配当金の支払いも利益処分とされることになる。

 このように会計上の判断を行う主体をだれとみるかにより、理論上は費用とされる範囲も異なることになる。ただし、現行の制度上は、所有主ないし出資者の立場から会計上の判断を行うべきとする所有主説に基づいた取扱いがなされている。

[万代勝信]

[参照項目] | 会計

出典 小学館 日本大百科全書(ニッポニカ)日本大百科全書(ニッポニカ)について 情報 | 凡例

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