これまで経済社会も会計学も（きっと経営学や経済学も）お金、金、株式を持つことが「富者の証」であり、これらの価値の増加が社会の富の増加と考えてきたのではなかろうか。経済社会では「貯蓄から投資へ」という経済政策が推奨され、会計の世界では、これらの資産が利益を生む源泉であり、それらから生まれた収益（売却益、評価益）は社会の富を増やすものと理解されてきた。どちらも大誤解である。　お金も、金も、株券も、どのように運用しようとも、世の中に新しい価値をもたらすことはないのだ。損益計算書に計上するキャピタル・ゲイン（資産の売却益・評価益）もインカム・ゲイン（受取利息、受取配当金）も、マクロでみると、他社・他者のキャピタル・ロス（売却損、評価損）やインカム・ロス（こんな概念はないが、要するに、支払利息、配当金）と相殺されて、何も残らない。つまり、機械や運搬具、建物、商品や製品と違って、社会に新しい富をもたらすことはないのだ。　会計学の世界も、経済学や経営学の世界も、わが身・わが社（ミクロ）が富むことだけを考え、世の中（マクロ）の繁栄とか満足・幸福といった一番大事なことに関心が薄かったのではなかろうか。　本稿は、そうした視点から、個人も企業も所有したがる「お金」「金（ゴールド）」「株式」を俎上に載せて、いずれも、そのままでは経済社会には何の貢献もしない、むしろ、それらの資金を「貯金」に回した方が社会に大きな貢献をするということを指摘したものである。

Until now, the economic society and accounting in academy (probably business administration and economics) have believed that having money, gold, and stocks is “proof of wealth,” and that an increase in these values is an increase in the social wealth.　In the economic society, the economic policy of “shifting from savings to investment” is recom-mended, and most accountants think these assets are the source of profits, and the profits generated from them (sales profits, appraisal gains) increase the wealth of the society.　Both are big misconceptions. No matter how money, gold, or stocks are managed, they will not bring new value to the economic society. From a macro perspective, both capital gains (asset sales gains and valuation gains) and income gains (interest income and dividend income) recorded on the income statement are offset capital losses and income losses (there is no such concept, but in short, interest expenses, dividends paid), and nothing remains.　In other words, unlike machines, vehicles, buildings, inventories and products, they do not bring new wealth to the economic society. In the field of accounting, economics, and management, people only think about the wealth of their own bodies and companies (micro), and have little interest in the most important things such as the prosperity, satisfaction, and happiness of the general public (macro).　From this point of view, this paper puts on the table “money,” “gold,” and "stocks,” which both individuals and companies want to own. I will point out that putting those funds into “savings” would make a greater contribution to the economic and public society.

論説