...This is a way of thinking that reflects the change in the view of the corporation brought about by the change in the form of the corporation, the increase in the proportion of joint-stock companies. This is because, as a result of the clear distinction between company assets and the private assets of shareholders, liabilities are no longer considered to be the passive assets of shareholders as capital holders, but are considered to be merely a method of fund raising for the corporation itself, just like the capital contributed by shareholders. In this sense, the idea of regarding all the situations in which a corporation raises funds from various people in society as capital in a broad sense and dividing this into two categories, owned capital and borrowed capital, can be said to be a relatively modern way of thinking. *Some of the terminology used to refer to "contributed capital" is listed below. Source | Heibonsha World Encyclopedia 2nd Edition | Information |
…これは,株式会社の比重の高まりという企業形態の変化がもたらした企業観の変化を反映する考え方といえよう。というのは,会社財産と株主の私有財産とが明確に識別されるようになった結果,負債はもはや資本主としての株主の消極財産とは考えられなくなり,会社それ自体にとっては,株主からの拠出資本と同様に資金調達の一つの方法でしかない,と考えられるようになったからである。この意味で,企業が社会のさまざまな人々から資金を調達する局面のすべてを広義の資本としてとらえ,これを自己資本と他人資本とに2大別する考え方は,相対的にみて,近代的な考え方であるといいうる。… ※「拠出資本」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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