2014 Fiscal Year Final Research Report
Comparative studies among the public sector accounting,intergovernmental fiscal relationships and audit.
| Project/Area Number |
24653106
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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 | Rikkyo University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
KIMURA Yoshihiro 公益財団法人後藤, 安田記念東京都市研究所・研究部, 室長 (50559812)
IJU Morinao 横浜国立大学, 経済学部, 准教授 (30468235)
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| Project Period (FY) |
2012-04-01 – 2015-03-31
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| Keywords | 予算 / 公会計 / 政府間財政 / 決算 / 監査 / スウェーデン：アメリカ：イギリス |
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| Outline of Final Research Achievements |
The purpose of research was to implement an international comparison of budgeting and accounting, focusing on how a country makes use of accounting information for budgeting. The research procedure was; firstly to obtain information of budget and result of budget as well as information of accounting (GAAP accounting) and secondly to have interviews at related institutions on based on the information above. We paid attention to both internal and external control over administrative activities and policy implementation. The object of the research was the general government in SNA, i.e., the central government, local governments, social security funds and government-owned enterprises.We think we could revealed those things.
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| Free Research Field |
財政学・地方財政論・租税論・公会計論
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