A Study of the Organic Theory in Balance Sheet

相対的価値維持

価値均衡の原則

財産価値変動勘定

Die organische Bilanzfassung

rerative Werterhaltung

Prinzip der Wertgleichheit

Konto fur Vermogenswertandemugen

The problem how it corresponds to the change of the business management environment, and that whether or not there is a means to correspond to such a change, are important. It is "Die organische Bilanzfassung" which is developed by Fritz Schmidt that handled a problem about the postwar days management's continuation. He graps a company as one cell of organism called economy, and aims at continuation of management from organic connection of economic environment and corporate manegement. For this purpose, the achievement of "rerative Werterhaltung", "Prinzip der Wertgleichheit", and the prevention of nominal profit are important. The charactaristic of "Die organische Bilanzfassung" is the balance sheet which has a dual purpose and this becomes an important view point when thinking of the fact that what is useful for the disclosing of actual state in business.