Retrospect and Prospect of Accounting for Non-Profit Entities

藤井, 秀樹

戦後の非営利法人会計制度は、非営利法人の組織特性を基底に据えながらも、情報利用のあり方に規定される形で、漸次的な進化を遂げてきた。その緩やかな展開方向として、資金収支計算中心の体系から正味財産増減計算中心の体系への移行が観察される。ただし、その移行は、たんなる企業会計方式の導入にとどまるものではなく、将来の企業会計方式の先取りと評すべき側面も伴っていた。情報の一般利用の進展いかんが、基準のあり方（企業会計方式のさらなる導入や基準統一化の是非および可能性）を左右することになるであろう。In Japan, since the end of the World War II, accounting for not-for-profit entities (NFPs) has been evolved progressively in line with users'needs for information, while keeping some proper practices that stem from specificities of their organizational characters. We can observe a transit from cash-flow to accrual bases as a whole picture of system change in accounting. This transit is characterized not only by catching up business accounting, but also by anticipating update of business accounting standards. The general users'deeds for information will determine standards setting in the future, i.e., how far standard-setters should implant business accounting rules in NFPs, and/or whether they should unify the standards which are currently different from each other types of NFPs.

Retrospect and Prospect of Accounting for Non-Profit Entities

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