NGO Education Survey

College: College of Business Administration 経営学部

Nonprofit Business Accounting

非営利企業会計論

The purpose of this course is to clarify the substance of the various organizational entities included in nonprofit corporations and to help students understand the accounting systems applied to each of them. After clarifying the characteristics of each organizational entity and the accounting system it employs, we will analyze the financial statements of specific examples of nonprofit corporations to elucidate their realities.

本講義の目的は、非営利企業に含まれる多様な組織体の実体を具体的に明らかにし、それぞれに適用されている会計システムを理解させることにある。そこで、それぞれの組織体の特質、採用する会計システムを明らかにした上で、非営利企業の具体例を取り上げて財務諸表を分析し、実態を解明する。

Nonprofit Organization Theory

非営利組織論

Non-profit organizations are now attracting a lot of attention. This is because various problems have arisen that cannot be solved by for-profit companies alone, such as joint-stock companies. It is no exaggeration to say that in human society, non-profit organizations (i.e., cooperative organizations) are at the root of social maintenance. This is evidenced by the fact that non-profit organizations have been created and maintained continuously since the establishment of human society. In this lecture, we would like to learn the outline and history of non-profit organizations such as NPOs, recognize the significance of the non-profit philosophy and the importance it plays in modern society, and consider the role non-profit organizations will play in building the society of the future. The lectures will also cover hot news stories about NPOs and NGOs, which are increasingly covered in newspapers and other media today, as appropriate. The lecture will be given in such a way that students will be able to understand the principles of NPOs and NGOs. After the lecture, we will distribute related materials to the students and ask them to re-read them and research any questions they may have, in order to deepen their understanding of the lecture and its content. Of course, if there are points that cannot be fully investigated, students are encouraged to ask questions by using the reaction paper in the next session.

今、非営利組織に注目が集まっている。それは株式会社に代表される営利企業だけではやっていけない様々な問題が発生しているからである。人間社会において、非営利＝協同の組織は社会維持の根元に関わると言っても過言ではない。それは人間社会成立以来連綿としてつくられ、維持されてきたことからも証明されるであろう。本講義ではNPOなどの非営利組織の概要、歴史を知るとともに、非営利思想の意義、現代社会に果たしている重要性を認識し、将来の社会を構築していくうえで非営利組織が果たす役割を考えたい。今日新聞などに取り上げられることが多くなったＮＰＯ・ＮＧＯについて、ホットなニュースがあれば適宜取り上げながら、原理から理解できるように講義を進める。講義に当たって、関係する資料等を配布し、講義に資するが、講義後それらの資料類を再度読み直し、疑問点などがあれば調べ、講義内容と合わせて理解を深めてもらいたい。もちろん、調べきれない点などがあれば、次回のリアクション･ペーパーなどを利用して質問されたい。