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200 経済学部,大学院経済学研究科(Faculty/Graduate School of Economics) >
201 彦根論叢(The Hikone Ronso) >
405号 >

このアイテムの引用には次の識別子を使用してください: http://hdl.handle.net/10441/14469

タイトル: 銀行券、シーニョレッジの本質とその会計的把握
その他のタイトル: The Nature of the Bank Note and the Seigniorage, and the Accounting Understanding for them
著者: 小栗, 誠治
Oguri, Seiji
オグリ, セイジ
発行日: 2015年9月
出版者: 滋賀大学経済学会
引用: 彦根論叢, 第405号, pp. 92-111
The Hikone Ronso, No.405, pp. 92-111
抄録: This paper inquires into the essence of the bank note and the seigniorage in central bank, and in the light of this inquiry this paper presents a unified accounting understanding of the bank note issued by central bank and of the coin issued by government. It is indispensable to the financial soundness of central bank that central bank grasps the essence of the bank note and the coin and that it does accurately accounting for them. Furthermore, the financial soundness is essential in maintaining the credibility of central bank and it forms the basis of accomplishing the mission of central bank. This paper consists of as follows: (1) the views over the nature of the modern bank note (inconvertible bank note) are investigated and the reason why bank note is debt is explained. (2) the essence of the seigniorage and its accounting understanding are discussed, and the accounting methods of the seigniorage in current central bank are assessed. (3) the details of the accounting of the bank note and the coin are investigated concretely. (4) being based on the nature of debt in currency, a unified accounting understanding of the bank note and the coin is presented conceptually.
URI: http://hdl.handle.net/10441/14469
ISSN: 0387-5989
出現コレクション:405号

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