A study of the database compilation of balance sheet and the financial analysis of the self-governing body
| Project/Area Number |
16530298
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Daito Bunka University |
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Principal Investigator |
YAMAGUCHI Yuji Daito Bunka University, the faculty of Social-Human Environmentology, associate Prof, 環境創造学部, 助教授 (40281597)
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| Co-Investigator(Kenkyū-buntansha) |
YAMAGUCHI Fujio Meiji University, MBA the Faculty of global business, Professor, 大学院・グローバルビジネス研究科, 教授 (90245340)
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| Project Period (FY) |
2004 – 2006
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| Project Status |
Completed (Fiscal Year 2006)
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| 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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| Keywords | self-governing body / balance sheet / financial analysis / bankruptcy of a self-governing body / 行財政改革 / 行政評価 / 自治体会計 / 公会計 / 地方自治体 / NPM / 企業会計方式 |
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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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Report
(4 results)
Research Products
(9 results)
