抄録
When cheap imported agricultural products increased under the WTO, Japanese agriculture was put in an extremely compromising situation. Therefore, it is important for farmers to grasp the state of farm management correctly by agricultural accounting. On the other hand, business accounting has changed a lot by having enacted twelve business-accounting standards from 1995 to 2005. Agricultural accounting is influenced by such business-accounting standards. Furthermore, there are people appearing who are offering capital to farm management which is seeking to achieve CSR (Corporate Social Responsibility). For this reason, we need to reexamine the range of the stakeholder in agricultural accounting.
The purposes of our study, then, are twofold: to clarify the development process of agricultural accounting, and to clarify the subjects of agricultural accounting in Japan. We clarified the following as the results of our examination. 1. The following two points were clarified about the development process of agricultural accounting: A. Regarding bookkeeping style, the object of the records and calculations had changed from farm economy to farm management. B. Regarding the purpose of the entries, while the purpose of reporting to the stakeholders had become proportionately large, the importance for the purpose of business management had concomitantly increased. 2. We clarified the following five topics regarding agricultural accounting, among which the main three were as follows: A. When based on accounting standards or done for the purpose of financial reporting, those who had been positively involved in the activity of SRI (Socially Responsible Investment) were contained among the stakeholders. B. Since agriculture is aimed at reproduction, the market price basis is unsuitable in agriculture. C. Cash flow statements will play an important role from now on.
