| Project/Area Number |
16K13405
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| Research Category |
Grant-in-Aid for Challenging Exploratory Research
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Kwansei Gakuin University |
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Principal Investigator |
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| Research Collaborator |
MASUTO Kenkichi
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| Project Period (FY) |
2016-04-01 – 2018-03-31
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| Project Status |
Completed (Fiscal Year 2017)
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| 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)
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| 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 |
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| 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.
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