| Budget Amount *help |
¥2,990,000 (Direct Cost: ¥2,300,000、Indirect Cost: ¥690,000)
Fiscal Year 2013: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2012: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2011: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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| Research Abstract |
This research aimed at clarifying the law and a system of today's local government, through the historical study about the British external audit of local government. As a result, it became clear that the external audit is the stable system that the basic structure has little changed from the 19th century, that the historic role of the concept of fiduciary duty as a law of local government finance is significant, but its concrete implication varies according to the times, and that from a point of the devolution of the local government, it is undesirable to link the efficiency inspection into the local government with the subsidy which is distributed from central government.
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