The Research on the Act on Assurance of Sound Financial Status of Local Governments and Local Public Debt in Japan
| Project/Area Number |
18K01646
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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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| Review Section |
Basic Section 07050:Public economics and labor economics-related
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| Research Institution | Nihon University (2021)
Niigata University (2018-2020) |
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Principal Investigator |
SUMI Eiji 日本大学, 経済学部, 教授 (60337219)
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| Project Period (FY) |
2018-04-01 – 2022-03-31
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| Project Status |
Completed (Fiscal Year 2021)
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| Budget Amount *help |
¥2,340,000 (Direct Cost: ¥1,800,000、Indirect Cost: ¥540,000)
Fiscal Year 2020: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2019: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2018: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Keywords | 地方財政健全化法 / 健全化判断比率 / 財政調整基金 / 財政調整基金残高 / 財政健全化策 / 将来負担比率 / 費用効率性 / 地方公会計財務分析指標 / 有形固定減価償却率 / 資産老朽化度 |
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| Outline of Final Research Achievements |
This study investigated what factors affect the increase of fiscal adjustment funds (rainy-days funds) of local government by using statistical analysis under the Act on Assurance of Sound Financial Status of Local Governments. Main findings are as follows. We found that 1) many local governments tend to possess rainy-days fund balance which excesses the amount of reduction of funds in past 30 years. 2) non-merger municipalities increased their rainy-days fund balance by cutting expenditures. In addition, we examined whether political competition in mayoral election reduces cost inefficiency of local government. We found that the desirable level of rainy-days fund balance for many municipalities is 10-20% of standard fiscal scale by questionnaire study conducted on 978 municipalities.
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| Academic Significance and Societal Importance of the Research Achievements |
地方財政健全化法下では，健全化判断比率を改善させるために，地方自治体は合理的水準以上に基金残高を増加させたり，債務増加を抑制する可能性がある．そのため，地方財政健全化法下での地方自治体の資産や将来負担の正確な把握や財政行動に関する検証が学術的・社会的にも求められている．本研究は資産と債務の両面から，地方自治体の財政調整基金残高の積み増し行動や望ましいと考える水準の把握，有形固定資産の老朽化対策の先送りの実態を明らかにすることで貢献した．
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Report
(5 results)
Research Products
(5 results)
