Accounting Syetem Reform of Japanese Local Government Enterprise

Research Project

Project/Area Number	22530507
Research Category	Grant-in-Aid for Scientific Research (C)
Allocation Type	Single-year Grants
Section	一般
Research Field	Accounting
Research Institution	Kwansei Gakuin University
Principal Investigator	NISHIO Uichiro 関西学院大学, 経営戦略研究科, 教授 (20411796)
Co-Investigator(Kenkyū-buntansha)	ISHIHARA Toshihiko 関西学院大学, 経営戦略研究科, 教授 (20223018)
Project Period (FY)	2010-04-01 – 2014-03-31
Project Status	Completed (Fiscal Year 2013)
Budget Amount *help	¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000) Fiscal Year 2013: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000) Fiscal Year 2012: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000) Fiscal Year 2011: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000) Fiscal Year 2010: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Keywords	地方公営企業会計 / 借入資本金 / 資本金組入 / 発生主義会計 / 経営戦略 / 地方公営企業 / 上下水道 / 病院事業 / 交通事業 / 組入資本金 / みなし償却 / 英国CCW / 水道 / 下水道 / 財政健全化 / 原価 / 水洗化 / 地方公営企業会計基準 / 水道事業広域化 / 地方公営企業法適用 / 企業会計化 / アセットマネジメント / 下水道事業 / 上水道 / PFI / 統合 / 広域化 / 水道事業ガイドライン
Research Abstract	In May, 2012, the Ministry of Internal Affairs and Communications issued the important papers about "the review of the local government industry accounts system". By "the review," we analyze the present conditions of the local government enterprise with many problems exactly, and strong intention of Ministry of Internal Affairs and Communications which is going to do it is reflected by a hint to find the directionality that there should be in the future using accounts numerical value.In this study,possibility to realize management reform of the local government enterprise by introducing administrative accounting-like technique positively without remaining in the revision of financial accounting-like accounting standards.