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2006, 2000, jp, Article edition: 年金費用の測定; Measurement of Periodical Pension Expenses 大日, 方隆

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Physical Description
  • 616 bytes, text/​html
  • Discussion Paper
Published
  • 日本経済国際共同センター
  • Center for International Research on the Japanese Economy
  • 2006-11-08T05:10:20Z
  • 2000-02
Language
  • jp

Edition details

Title
  • 年金費用の測定; Measurement of Periodical Pension Expenses
Author
  • 大日, 方隆
Other Authors
  • Obinata, Takashi
Published
  • 日本経済国際共同センター
  • Center for International Research on the Japanese Economy
  • 2006-11-08T05:10:20Z
  • 2000-02
Physical Description
  • 616 bytes, text/​html
  • Discussion Paper
Notes
  • 企業の会計上の年金費用は、2つの局面において、フローを分割する虚構(fiction)にもとづいて測定される。第1に、年度の年金費用は、企業から年金基金への拠出額を期間配分するのではなく、基金から従業員への給付額(年金支払額)を各期に配分した額から、その期に実現した年金資産の運用収益を控除して計算される。この局面では、基金への拠出というキャッシュ・アウトフローが、給付支払のアウトフローと運用収益のインフローとに分割されている。第2に、給付支払のフローを期間配分するにあたり割引計算を利用する結果、給付のフローは、「勤務費用」のフローと「利息費用」のフローの2つに分けられ、それぞれが異なる期間に異なるパターンで配分される。そうしたフローの分割と擬制は、企業年金と退職金とで同一の費用計算ルールを適用するとことを目的に導入された。その背景には、年金にせよ退職金にせよ、いずれも従業員の労働サービスの消費対価であり、いわゆる「実質優先ルール」にもとづいて両者の計算を統合ないし一元化すべきであるという価値判断が存在している。しかし、経験的には1つのフローしか観察されていないものを、もっぱら会計上で2つのフローに分割したり、フローを擬制することによって、年金費用の計算は、既存の会計の枠組み――キャッシュフローの期間配分――と整合しない側面をもち、かつ、従来の理論では説明できない側面をもつものとなっている。そればかりか、不必要にも、意味のない混乱さえもたらしている。この論文では、年金費用測定をめぐる会計上の虚構を解明し、そこでのフローの分割のしかたが決して理論的必然ではないことをあきらかにする。それは、「実質優先ルール」の空虚さを示す1つの証左である。
  • Two fictions are used in measuring accounting pension expenses. First, the periodical pension expenses are, not the results of allocation of firm's contributions, but the sum of the allocated costs of pension benefits to the employee and the realized returns (deduction from pension expenses) from pension assets in the period. In this stage, cashoutflows of contributions are divided into the outflows of pension benefits and the inflows of returns. Second, through discounting the future cash-flows in allocating pension benefits, the outflows of pension benefits are divided into the flow of 'service cost' and the flow of 'interest cost', and these fictitious flows are allocated over different periods and in the different pattern. The purpose of dividing the real flow into accounting fictitious flows is to set the accounting standard of measuring expenses that can be equally applied to both the corporate pension plans and the retirement money (TAISYOKUKIN) plans. In its background, the value judgement exists, that is: since the payments in the both plans means equally the cost of consumed labor services, accounting rules for two plans must, in the view of 'substance over form', be unified or integrated. However, because only one cash-flow can be observed empirically, the accounting measurement methods of dividing and making fictitious flows are inconsistent with the usual allocation rule, and those methods cannot be explained clearly from the view of the traditional accounting theory. Moreover, those methods unnecessarily bring about the meaningless confusion in accounting practice. This paper investigates the fictions in accounting measurement of pension expenses, and describes that those fictions are not the theoretical necessity. The result of this research is one of the evidence, that 'substance over form' has no 'meaningful substance'.
  • CJ-21
Language
  • jp
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