分配会計測定論序説――支配ペイレシオによる井尻測定論の継承と展開――

近代会計は利益測定を中心としてきたが,企業内部の分配帰属構造は利益という集約値の中に消去される。本稿はこの限界を克服するため,井尻雄士の会計測定論を理論的起点として分配会計測定論を構築する。実体公理・支配公理・分類公理・測定対象公理・集計公理の五公理体系を提示し,井尻測定論の継承(支配・価値の二元性),特定化(実体・測定対象),展開(支配ペイレシオによる多重目標の統合)という三層構造として位置づける。集計公理が提示する支配ペイレシオは,支配主体に帰属する役員報酬等を非支配主体(従業員)一人当たり賃金で除した比率である。本指標は,損益計算書上の基本科目のみから構成される一意的指標であり,同族ペイレシオおよびCEO ペイレシオも,本指標の特殊ケースとして統一的に包摂される。

Modern accounting has centered on income measurement, yet the structure of distributional attribution within the firm is lost in the single aggregate figure of profit. To overcome this limitation, this paper constructs a theory of distributive accounting measurement, taking Yuji Ijiri's theory of accounting measurement as its theoretical point of departure. It proposes a system of five axioms (the entity axiom, the control axiom, the classification axiom, the measurement-object axiom, and the aggregation axiom) and positions this system as a three-layer structure relative to Ijiri's theory: inheritance (the duality of control and value), specification (of the entity and the object of measurement), and extension (the integration of multiple objectives through the control pay ratio). The control pay ratio, derived from the aggregation axiom, is defined as executive compensation and similar remuneration attributable to the controlling party, divided by the per capita wage of the non-controlling party (employees). This indicator is uniquely determined and is constructed solely from basic line items in the income statement. Both the family pay ratio and the CEO pay ratio are subsumed within it as special cases, within a unified framework.