| Budget Amount *help |
¥1,500,000 (Direct Cost: ¥1,500,000)
Fiscal Year 2006: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 2005: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 2004: ¥500,000 (Direct Cost: ¥500,000)
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| Research Abstract |
The purpose of this study is database compilation of balance sheet, and the evaluation and the grading of the self-governing body. I carried out fact-finding of the self-governing body finance administration and document collection. In October, 2006, I visited Yubari city, became bankrupt June, 2006, and interviewed the accounting person and observed the public accommodation in Yubari. This findings was published in an article "A Study on Bankruptcy of Self-governing Bodies; Comparative Financial Analysis between yubari-shi and Akaike-machi".
The database compilation of 44 prefectures' balance sheets, as which they were adopted MIC (Ministry of Internal Affairs and Communications) method, was performed.
Using the database, we calculated the financial indexes (conventional analysis indexes, the analysis indexes that Yanagida (2004) suggested, and indexes that Yamaguchi (2006) suggested newly). This result printed it in the end of a volume of this report, and is available for the evaluation and grading of self-governing bodies. We will update this database every year and perform the time-series analysis of each self-governing body.
The ratio of prefectures in which they make balance sheets is 100%, but the ratio of cities and towns is only 4.1%. Therefore the database of cities' and towns' balance sheets is not available for the Comparative studies. I expect that balance sheet of self-governing bodies generalizes it in future.
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