農家経済における家計管理の諸問題 : 家族周期を中心に

Abstract

The subject of this paper is to clarify the problems on accounting for family farm in consideration of following conditions. Family farm economy in Japan is single economic unit composed of farming and household, and the style of family is not conjugal family, but also more often stem family. Additionally, the book-keeping for family farm bases on a premise to record unitary income, expense, assets, and liabilities as a house. That means one earning member to one household. However, recently, there are a lot of family farm that has some family members earning their wages independently. Shortly, more than double income flow into one family farm during changing life stage. The result is as follow: it is difficult to accout unitary flow and stock economic aspects in the progressive individualism. And Earning family members are making much pocket money as a full discretionay expense respectively. On recording, inspecting their pocket becomes an infringement of private affairs. Therefore, there is a limitation in the family farm book-keeping to sum whole up. In addition, it will be necessary that economist and statist re-examine about the definition of "household and its member".