著者

上野 清貴

出版者

長崎大学

雑誌

經營と經濟 : 長崎工業經營専門學校大東亞經濟研究所年報 (ISSN:02869101)

巻号頁・発行日

vol.79, no.1, pp.31-68, 1999-06

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Lee combines the sale price accounting and the cash flow accounting when he constructs accounting theory, and calls the accounting system as cash flow reporting system. In accordance with this thought, he proposes the following financial statements: cash flow statement (statement of realized cash flow) , income statement (statement of realizable earnings) , balance sheet (statement of financial position) and statement of changes in financial position. After examining these financial statements in detail, I concluded that his cash flow statement lacks in the idea of classification of business activities and that his income statement and balance sheet can not correctly recognize the concepts of profitability and financial position. But these are not real faults. Lee's great contribution to the accounting theory is to combine the sale price accounting and the cash flow accounting, and explain the accounting theory by the cash concept in the broad sense of the term. We have to start with this point in order to construct the general accounting logic in the future.