Komoto Laboratory


 

川口八洲雄
Yasuo Kawaguchi

大阪産業大学経営学部流通学科教授

研究内容

  • ドイツの商法会計が専門ですが、最近の会計現象であるスワップやオプション取引および国際会計基準も勉強しています

開講科目名・内容


要望や意見は研究室(14号館8階)かE-mailまで
kawaguti@dis.osaka-sandai.ac.jp


 




大学院演習について

日本の会計基準は、国際的な資本市場や経済活動の国際化をつうじて国際的に認められた会計基準やアメリカの会計基準との調和化を迫られています。国際的な資本市場と投資家からすれば、日本の会計基準は透明度の高い、信頼するに足る会計情報を提供するシステムになっていません。なぜなら、日本の会言十の枠組みは、伝統的な会計目的としての債権者保謹のための取得原価主義、含み益や含み損を利用した秘密積立金型の会計、個別決算と密接に関連する企業税制、部門別(地域別)情報や現金収支会計の軽視、監査を受ける会社と監督官庁に依存した監査制度、株式の相互持ち合いなどの不透明なコーポレートガバァナンス(企業統治)など脆弱な土台のうえに成立しているからです。このような配当と税金を支払うために会計利益の測定機能にのみ重点をおく伝統的な日本の会計は、21世紀を前に国際的な資本市場から締め出され、いまや投資家の投資意志決定に有用な会計情報を提供する方向に変わりっっあります。 こうした会計制度と基準の国際的な流れは、とくに連結会計、キャッシュフロー会言十、税効果会計、ストックオプション会計、年金負債会計などの新しい会計に顕著です。1999年1月より、会言十制度は、国際的な会言十基準にもとづいて行われています。しかも、新しい会計実務は原則として時価主義にもとづいて行われるため、日本の会計は21世紀をまたずに取得原価主義から決別することになります。
そこで、本年度の当ゼミでは、なぜ日本の会計制度は世界標準になれなかったのか、その基礎的な理由と背景について実証的に学ぶ予定です。いまや資格の時代です。前述の研究課題に平行してゼミでは簿記会計の中級を中心に学ぶ予定です。ゼミの志望者には将来、税理士、公認会計士などの職業会計人や証券アナリスト、国税専門官、ファイナンシァルプランナーなどの財務と税の専門家になりたい人もいると思います。
日商検定試験2級はもちろん、在学中に1級に合格するように指導します。

運営方法
前期、後期ともに、簿記会計の研究は3級程度のテキストと参考書から開始し、できれば後期から2級程度に進めます。会計制度の研究は配布資料により行います。

テキスト
開講のときに指示します。
参考書:川口八洲雄著『会計と取引の形成過程』(平成8年森山書店)その他。

傭考
会計関係の資格取得を志望するみなさんは、とりあえず日商検定試験2級と会計学の基礎のマスターを目標に学習言十画を立ててください。細かい点は相談にのります。




Guidance about Graduate School Seminar

The Japanese accounting standards are urged to be harmonized with the accounting standards 'internationally recognized through the international capital market and the internationalization f economic activities, as well as with the American accounting standards. From the viewpoint of 'international capital market and investors, the Japanese accounting standards lack system which offers highly transparent, reliable accounting information. The reason why is that the Japanese accounting framework is established on the frail base such as historical cost principle for the purpose of creditor's protection as objectives of accounting, accounting of secret reserve type utilizing unrealized income and loss, a corporation tax system closely related with individual financial statements, despised departmental(regional)segment reporting and cash flow statements, an audit institution relying on corporations which are to be inspected and the regulatory authority, opaque corporate governance such as the interchange of holding stocks, etc. The suchlike Japanese traditional accounting system, Which attaches an importance only to measurement function of accounting profit in order to pay dividend and tax, has been shut out the international capital market in the presence of the 21th century, and is now changing in the direction of providing useful accounting information for investor's decision-making for investments. Such international tendency of the accounting standards is remarkably shown especially in such a new accounting system as consolidated financial statements, cash flow statements, differed tax accounting, stock option accounting, accounting by retirement benefit plans, etc., Further, as he new accounting praxis is practiced on the basis of present value in principle, the Japanese accounting comes to take leave of the historical cost principle before the 21th century. Under these circumstances, students will study in a corroborative way in this seminar this academic year on the fundamental reasons and the background why the Japanese accounting standards could not become global standards.
Now is the age of obtaining licenses; accordingly students will study in this seminar with the bookkeeping and intermediate accounting in the Center, in parallel with the aforementioned subjects of study. Some of the students who wish to participate in this seminar may have a desire to become accounting professionals such as a tax consultant, a certified public accountant, etc. and professionals of finance and tax such as,a security analyst, a tax official supervisor, a financial planner,etc. in future; accordingly, guidance will be given in passing the First-degree bookkeeping's Test given the Japanese Chamber of Industry and Commerce while at school, not to mention the Second-degree.

Method
The study on the bookkeeping and intermediate accounting begins with the texts and references f the Third-degree or so both in the first and second half years,and, if possible, it proceeds o the Second-degree from the second half year. The study on the accounting standards is pursued y distributed materials.

Texts
Texts will be indicated when the seminar is opened.

References
"The Formative Process of Modern Accounting and Financial Derivative Instrument " by Yasuo Kawaguchi(published by Moriyama Shoten in 1996), and others.

Notes
The students who wish to obtain the accounting-related licenses are encouraged to make a study plan, aiming at mastering the Second-degree Bookkeeping' s Test given by Japanese Chamber of industry and Commerce and the foundation of intermediate financial accounting for the time being. Further details will be responded to consultation.