2013 Fiscal Year Final Research Report
Reform of financial accounting and effective utilization of accounting data in local governments for the purpose of efficient management of local governments with affiliated organizations
| Project/Area Number |
21330108
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Chiba University |
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Principal Investigator |
OHTSUKA Shigeo 千葉大学, 人文社会科学研究科(系), 教授 (20213770)
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| Co-Investigator(Kenkyū-buntansha) |
AIDA Kazuo 慶應義塾大学, 総合政策学部, 教授 (30159264)
SASAKI Takashi 一橋大学, 商学研究科, 教授 (10235252)
YOSHIDA Tomoya 埼玉大学, 経済学部, 准教授 (90456286)
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| Project Period (FY) |
2009-04-01 – 2013-03-31
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| Keywords | 公会計 / 自治体経営 / 財務会計 / 財政事情 / 地方財政 |
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| Research Abstract |
In this study, we investigated examples, such as Usuki-shi, Oita and Narashino-shi, Chiba, that utilized financing information obtained from settlement of accounts by local government management on-site and examined a utilization method of the public accounts information that even the general local government could adopt. As a result, two points became clear. First, it is necessary to keep cyclopedically public accommodation including the things under the control of the affiliated organizations as financial information. Second, the evaluation to promote efficiency of local governments' management must be carried out based on cost information measured by a operating unit. It is demanded that we introduce techniques of business accounting into the financial accounting of the local governments to grasp stock information and segmented cost information.
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