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金融商品を巡る社会会計と企業会計の関係 : 統計のミクロ-マクロ・リンクに関する一考察

Author

Listed:
  • 宇都宮, 浄人
  • Utsunomiya, Kiyohito
  • ウツノミヤ, キヨヒト

Abstract

金融商品に関して、企業会計における考え方が変わりつつあるが、これらを基礎に作成される社会会計がどのような考え方に基づくべきか、ということは必ずしも整理されているわけではない。そこで、本稿では、ミクロ統計とマクロ統計の繋がりと相違という観点から、企業会計と社会会計の関係を、それぞれの目的に照らして整理したうえ、企業会計で進展している時価主義が社会会計に新たな問題を投げかけていることを指摘する。さらに、社会会計における貸出債権の時価評価について考察し、マクロ的にある程度数字に幅が生じることを示す。

Suggested Citation

  • 宇都宮, 浄人 & Utsunomiya, Kiyohito & ウツノミヤ, キヨヒト, 2001. "金融商品を巡る社会会計と企業会計の関係 : 統計のミクロ-マクロ・リンクに関する一考察," Discussion Paper 30, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University.
  • Handle: RePEc:hit:piedp1:30
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