empirical research on the linkage between accounting information based on the "Unified Standard" and the budget for local government
| Project/Area Number |
16K03978
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Chiba University |
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Principal Investigator |
Ohtsuka Shigeo 千葉大学, 大学院社会科学研究院, 教授 (20213770)
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| Co-Investigator(Kenkyū-buntansha) |
鈴木 智大 亜細亜大学, 経営学部, 准教授 (50609021)
田中 優希 法政大学, 経済学部, 准教授 (00636178)
高須 悠介 横浜国立大学, 大学院国際社会科学研究院, 准教授 (40757374)
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| Project Period (FY) |
2016-04-01 – 2019-03-31
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| Project Status |
Completed (Fiscal Year 2018)
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| Budget Amount *help |
¥4,290,000 (Direct Cost: ¥3,300,000、Indirect Cost: ¥990,000)
Fiscal Year 2018: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2017: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2016: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Keywords | 地方公会計 / 財務書類 / 決算情報 / 予算編成 / 資産情報 / 団体間比較 / 実証的調査 / 公共施設の更新 / 固定資産台帳 / 実証研究 / 統一的な基準 / 行財政運営 / 公会計 / 地方公会計情報 |
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| Outline of Final Research Achievements |
We analyzed actual financial statements data which we collected through the sites on internet of cities in Japan (623 cities) . And we showed that the differences of the policies of assets management between the cities and problems for the future of each city become clear by comparison total assets of each city with its total liability and the cross-sectional analyses of assets categorized according to administrative purposes. Parallel to these investigations, we performed a survey of precedent studies on introduction of the International Financial Reporting Standard to corporate accounting and built the research model for the usefulness of financial statements information on local government. In addition, we compared local finance system with corporate financial structure and clarified the specialty in the meaning of the accounting information of local government.
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| Academic Significance and Societal Importance of the Research Achievements |
地方公共団体の財務書類に示された会計情報（特に資産情報）は、現実の地方公共団体が将来に向けて効率的な財政運営を行っていくための基礎資料となることを実際のデータに基づいて示した。さらに、企業会計における評価基準の単純な援用ではなく、地方財政制度を基礎として地方公会計情報を活用するための視点（資産＝負担、コスト＝責任）を具体的に提示した。本研究の成果は地方公会計情報を地方公共団体の運営における有用なツールとするための理論的な基礎となる。
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Report
(4 results)
Research Products
(16 results)
