日本의 近代化 初期에 있어서 財務諸表制度의 展開

An approach to the development of financial statement system in early years of Japanese modernization

This Study is an exploration of the historical development of financial statement in early years (1873~1899) of Japanese Modernization. In relation to the historical development of financial statements system from 1873 to 1899, two different types of financial statement may be distinguished : (1) Anglo-American type, and (2) Franco-German type. National Bank Act in 1872 and its related regulations had a great influence on the development of the financial reporting system in Japan. The national banks of Japan were established in 1873 and were developed by using the national banking system of the United States as model. However, the accounting system in the national banks was designed by Alexander Allan Shand from England and was based on his book, Method of Bank Bookkeeping, which was published in 1873. Until the partial enforcement of the Commercial law in 1893, the financial reporting system of the national banks had a great influence on the financial reporting practices of commercial and industrial corporation in Japan. That is, most corporations usually prepared two financial statement, (1) a combined statement of income and profit appropriation and (2) a balance sheet before profit appropriation. After enforcement of the commercial law in 1893 and 1899 was the change in the financial statement. First, the balance sheet had long been based upon the systematically recorded data, but the inclusion by the commercial law of the inventory in financial documents made the balance sheet independent of the systematically recorded data. Second, another change was the separation of a combined statement of income and profit appropriation into an income statement and a statement of proposals pertaining to the disposal of profits.