近現代欧米の税の思想史を学ぶ＋人/地域に優しい企業の決算書有価証券報告書の見方2回 をして　1

　歴史と今の決算書をつなぐ。命とお金とぬくもりを繋ぐ。
　
　歴史より今の決算書を学びたいという人がワークショップに来てくれた。歴史を学びたい人もいて、二つを繋ぐのに四苦八苦した。そして

　決算書を学びたいという人が、投資関係者ではなくて、福祉事業の関係事業者。もともと福祉にお金を最後には、税を回したくて、このワー

クショップをはじめてたにもかかわらず、予想外の事態に驚く。

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　基本的な近代から大戦中までの、欧米諸国の税の思想史を各国の比較をしながら話、そこに福祉の歴史、会計の歴史を織り込み、その後

そこから人/地域に優しい企業の決算書有価証券報告書の見方を話した。

　更に現在の世界規模で起きている、金融取引、法人税税率軽減競争、その中での起きる福祉のしわ寄せについて語る。

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　　歴史の面白さを、感じて貰いつつ、税の歴史、会計の歴史、分配の歴史について分かち合いが少し出来た。

　参考となる哲学者、参考文献も紹介出来た。福祉の現場の状況まで届いただろうか。

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　分析の仕方で売上高と、人件費の比率、それは有用性があるか、売上には臨時のヒット商品含まれるので有用ではないだろうかと

質問がある。会計基準が1年単四半期単位になるから、引きずらないで5年単位で見るか、BSの指標と関連させ、人件費を分析する指標を考える

必要があるとやり取りをした。

　多くの福祉事業者のPL/BSは公開されていると教えてもらい、その分析をしてみたい。衣食住関連、地域企業だけでなく人/地域に優しい福祉

事業者の決算書の分析もしてみたい。連関する多くのデ－タを集めてみたい。

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　人件費に出てこない、地域の運送事業者UBEREATの話も出て、過去地域の事業者と収入、経費分析するワークショップをしたが、

改めて人件費関係以外の項目、仕入れ、広告宣伝費、委託費等のより多くの勘定科目を目配りしてみたいと思う。地域経済の中で。

　
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　歴史と今の決算書をつなぐ。命とお金とぬくもりを地域で繋ぐ。

#人件費 ＃損益計算書＃福祉＃税＃歴史＃分配＃ケインズ＃EU＃金融取引＃税率

am learning about the history of taxation philosophy in modern Western countries and understanding how to read financial statements and securities reports of companies that are friendly to people and communities. This involves two sessions:

Connecting the history with today's financial statements, linking life, money, and warmth.

People who wanted to learn more about current financial statements than history attended the workshop. There were also those interested in history, and it was challenging to connect these two aspects. However,

The attendees who wanted to learn about financial statements were not investors, but welfare business operators. Originally, I started this workshop intending to eventually channel funds into welfare through taxes, so I was surprised by this unexpected situation.

I discussed the history of tax philosophy in Western countries from the basic modern era to World War times, comparing different countries. I wove in the history of welfare and accounting, and then talked about how to interpret financial statements and securities reports of companies that are people/community-friendly.

Furthermore, I spoke about current global financial transactions, corporate tax rate reductions competition, and the repercussions on welfare.

Participants found the history intriguing, and we could share some understanding about the history of taxes, accounting, and distribution.

I was able to introduce relevant philosophers and reference literature. I wonder if this reached those in the field of welfare.

There were questions about the analysis method for sales and personnel expense ratios, their usefulness, and whether they are not useful due to the inclusion of one-off hit products in sales. We discussed the need to analyze personnel expenses in relation to BS indicators and not to drag them over a year but to look at them in five-year units.

Many welfare operators' PL/BS are public, and I learned that I would like to analyze them. Not only clothing, food, and housing-related, regional businesses, but also people/community-friendly welfare business financial statements. I want to collect and analyze many related data.

The topic of local delivery service providers like UBEREAT, which doesn't appear in personnel expenses, came up. I've conducted workshops analyzing income and expenses of past local businesses, but I'd like to pay more attention to other accounts like purchases, advertising and promotional expenses, and commissions in the regional economy.
Connecting the history with today's financial statements. Connecting life, money, and warmth in the community.
#PersonnelExpenses #ProfitAndLossStatement #Welfare #Tax #History #Distribution #Keynes #EU #FinancialTransactions #TaxRate