The Role of accrual-based accounting as an infrastruture for the fiscal discipline of public sectors
| Project/Area Number |
17530334
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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 | The University of Tokyo |
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Principal Investigator |
DAIGO Satoshi The University of Tokyo, Graduate School of Economics, Professor (20080244)
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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 |
¥2,080,000 (Direct Cost: ¥1,900,000、Indirect Cost: ¥180,000)
Fiscal Year 2007: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2006: ¥600,000 (Direct Cost: ¥600,000)
Fiscal Year 2005: ¥700,000 (Direct Cost: ¥700,000)
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| Keywords | Fiscal Discipline / Public Sector Accounting / Accrual-based Accounting / Government Debt / Special Accounts / 地方財政健全化法 / 連結実質収支 / 損失補償 / 発生基準会計 / 予算制度改革 / 公的債務 / 政府負債 / 条件付債務 |
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| Research Abstract |
In the third (final) term of the research program, we progressed the following task ;
1. Verification of the defects and limitations of the Cash-based accounting and usefulness of the accrual-based accounting for the role of the public sector accounting as an infrastructure for the fiscal discipline.
2. Verification of the Usefulness of the accrual-based accounting as an infrastructure for the fiscal discipline of the Special Accounts in the Central Government
In order to perform the first task, we analyzed the accounting data which use the index for the judgment of the financial healthy of the Local Governments. As a result, we found the defect of the "Real Deficit Ratio" because of the room for the artificial manipulation of the timing of redemption of the public loan and adjustments of reserve. These defects mean s the limitation of the cash-based accounting.
In order to perform the first task, we analyzed the Statements of the revenue and expenditures in the Special accounts for the Central Government. We found a certain usefulness of the cash-based accounting information for the tool of promotion of the budget control. We also found the merit of the accrual-based accounting in the judgment of the rationality of the carry-over of annual expenditures and surplus.
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Report
(4 results)
Research Products
(16 results)
