Construction of financial accounting and reporting model in local governments corresponding to reform of local public finance system in Japan
| Project/Area Number |
17530333
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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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 Chiba University, Faculty of Law and Economics, Professor (20213770)
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| Project Period (FY) |
2005 – 2007
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| Project Status |
Completed (Fiscal Year 2007)
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| Budget Amount *help |
¥3,600,000 (Direct Cost: ¥3,300,000、Indirect Cost: ¥300,000)
Fiscal Year 2007: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2006: ¥900,000 (Direct Cost: ¥900,000)
Fiscal Year 2005: ¥1,400,000 (Direct Cost: ¥1,400,000)
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| Keywords | Accounting / Finance / Management / Economic circumstances / 地方公共団体 / 地方財政分析 / 財務会計 / 自治体経営 / バランスシート / 行政コスト計算書 / 財政学 |
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| Research Abstract |
The purpose of this study is to examine the new financial accounting system introduced into the local governments in Japan based on reform of the local public finance system of our country being advanced. And, this study shows concrete uses of a variety of financial data calculated from a new financial accounting system For that purpose, this study examines the technique of the financial analysis that has been used so far, and shows there is a limit in clarifying a substantial financial position of the local government in a variety of financial ratios that have been used. Details from which the reform is requested are brought together, and the content of "Somusho-method" adopted by a lot of local public entities at present is examined. In addition, it is clarified that it is preferable to adopt the historical cost from the viewpoint of using the financial information about the attribute that should be adopted in evaluating the property that the local government has. Moreover, it is discussed that it is necessary to value the internal control function when the double entry bookkeeping is introduced into the local government. And, it is proven to be profitable the meaning of the introduction of consolidation is examined, and consolidated balance sheet shows the realities of the financial position of the local public entity. It shows that we can draw the features of cities by using a financial numbers of the major cities in Japan that actually collected.
The aspect that considers the financial accounting to be an information system is not necessarily widespread though the financial accounting system of the local governments is actually being reformed. Therefore, there is danger for which the mechanism is not effectively used even if the change in it is done. On the other hand, this study shows concrete use of a financial numbers of the local governments, and has a big meaning to break such a situation.
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Report
(4 results)
Research Products
(19 results)
