会計公準，会計原則と農業会計

Abstract

Since the "Business Accounting Principles" in Japan was established in 1949, we can find its effects to farm accounting field in the various aspects. Though the object of farm accounting is only limitted to family farm before, nowadays, however, farm cooperatives, minor farm enterprise and big business corporation in livestock raising were born since 1960. Then we need the rules of accounting for these new three types of farming. On this paper, I consider how and what range we can apply the "Business Accounting Principles" to these farm accounting entity in the agricultural fields. First, how the accounting posturate, which is the assumptions, the "Business Accounting Principles" is based, fit the traditional theory or accounting conventions on the farm accounting field or not. Second is how to apply the "Principles" itself to farm accounting principles. That is (1) general principles, (2) principles of income statement, and (3) balance sheet principles by each. As a result of above conscideration, I can state as follows: - On the one hand, "Business Accounting Principles" is based on the "dynamic balance sheet theory", mainly On the "periodic income accounting theory" and also on the historical cost, the objectivity is esteemed. On the other hand, economic approaches have been thought much of the farm accounting field in Japan. That is, market value esteemed, and static accounting method is equally esteemed to dynamic accounting method. This tendency is usually observed with "family farm economic survey" or "survey of cast of farm products" by the Ministry of Agriculture, Forestry and Fishery. Then, if farm accounting posturate is different from business accounting fields, we can not apply the "Business Accounting Principles" to farm accounting field as it is. We can need the other principles, that is we call "Farm Accounting Principles", which is insisted with the special situation in the agricultural fields. On the contrary, if we concider we can apply the "Business Accounting Principles" to the farm accounting on the farm corporation, minor farm enterprises, farm cooperatives and also family farm as the capitalistic utilization of farming, we can establish the "Farm Accounting Standards" which is included by the general "Business Accounting Principles" and in its case the special problems in agricutural field concentrated not with dead stock but with living assets.