会計主体論と経営体認識の諸類型

Abstract

The concepts of the corporation are distributed into proprietary theory, entity theory and enterprise theory. Proprietary theory has the concept of corporation as an association of common shareholders who are the owners of the corporation assets and obligators of the corporate debts. Entity theory has the concept of corporation as a separate and distinct entity existing and operating for the benefit of all long-term equity holders. Enterprise theory has the concept of corporation as a social institution. The concepts of the farm business are influenced by the concepts of the corporation. For example, the farm business entity of professor Otsuki and Yoshida is based on proprietary theory. Similarly the farm business entity of Professor Kikuchi is based on entity theory. The concept which professor Otsuki called "national economic farm business" and Betriebswirtschaftliche Produktionsertrag of Professor Geuting are based on enterprise theory. Types of farm management to which each concept of the farm business is applicable are as different as types of corporation. For example, proprietary theory is applicable to family farms. Enterprise theory is applicable to public enterprise. But farm businesses, to which entity theory is applicable are restricted to business farms, sharecropping and partnership. Because ownership and management are separate in them and they are less common than family farm in agriculture.