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Building the Policy of Performance-Oriented Financial Management in Japanese Local Government's Asset and Liability Reform

Research Project

Project/Area Number 16K13405
Research Category

Grant-in-Aid for Challenging Exploratory Research

Allocation TypeMulti-year Fund
Research Field Accounting
Research InstitutionKwansei Gakuin University

Principal Investigator

ISHIHARA Toshihiko  関西学院大学, 経営戦略研究科, 教授 (20223018)

Research Collaborator MASUTO Kenkichi  
Project Period (FY) 2016-04-01 – 2018-03-31
Project Status Completed (Fiscal Year 2017)
Budget Amount *help
¥2,860,000 (Direct Cost: ¥2,200,000、Indirect Cost: ¥660,000)
Fiscal Year 2017: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2016: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Keywords地方自治体 / 資金管理 / 資金調達 / 資金運用 / 内部統制 / 基金 / 地方債 / 歳計現金 / 財務管理 / リスクマネジメント / 公債 / 資産負債改革 / 基金運用 / 公共ファイナンス
Outline of Final Research Achievements

Financial management in Japanese local government has been very important issue for many academic researchers. But the survey of its current financial management situations were not done at all. The performance of this research will be regardes as one of the newest academic important results, which shows the details of the way Japanese local government have been running in financial management. One of the biggest findings is that 98% of Japanese local government do not have predetermined policies and regulations about the proper use of public funds, Regarding this, the research places emphasise on the importance of introduction of the concept of financial management internal control. Such an internal control should be linked with the internal control of management accounting and internal audit. The research explains the future research questions, as well.

Report

(3 results)
  • 2017 Annual Research Report   Final Research Report ( PDF )
  • 2016 Research-status Report
  • Research Products

    (2 results)

All 2017 Other

All Journal Article (1 results) (of which Acknowledgement Compliant: 1 results) Remarks (1 results)

  • [Journal Article] 資金調達と資金運用に関する内部統制の現状と課題2017

    • Author(s)
      益戸健吉・石原俊彦
    • Journal Title

      地方財務

      Volume: 754 Pages: 85-109

    • Related Report
      2016 Research-status Report
    • Acknowledgement Compliant
  • [Remarks] 地方公共団体における資金調達と資金運用の現状 アンケート結果報告書

    • URL

      http://www.cipfa.jp/research.html

    • Related Report
      2017 Annual Research Report

URL: 

Published: 2016-04-21   Modified: 2019-03-29  

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