A study of the database compilation of balance sheet and the financial analysis of the self-governing body

本研究之目的为资产负债表资料库之编制，以及自治机关之评估与评等。我对自治机构进行了实况调查、财务管理和文件收集。2006年10月，我访问了夕张市，2006年6月破产，采访了会计人员，并观察了夕张的公共住宿。这一研究结果发表在一篇题为“自治机构破产问题研究;汤张市与赤池町的比较财务分析》。44个都道府县的资产负债表数据库汇编，作为MIC利用该数据库，计算了各财务指标（常规分析指标、Yanagida（2004）建议的分析指标和Yamaguchi（2006）新建议的指标）。这一结果印在本报告一卷的末尾，可供自治机构评估和评级之用。每年更新数据库，对各自治体进行时间序列分析。都道府县的资产负债表编制率为100%，市町村的资产负债表编制率仅为4.1%。因此，比较研究无法获得城镇资产负债表数据库。我希望自治机构的资产负债表在未来将其推广。

The purpose of this study is database compilation of balance sheet, and the evaluation and the grading of the self-governing body. I carried out fact-finding of the self-governing body finance administration and document collection. In October, 2006, I visited Yubari city, became bankrupt June, 2006, and interviewed the accounting person and observed the public accommodation in Yubari. This findings was published in an article "A Study on Bankruptcy of Self-governing Bodies; Comparative Financial Analysis between yubari-shi and Akaike-machi".The database compilation of 44 prefectures' balance sheets, as which they were adopted MIC (Ministry of Internal Affairs and Communications) method, was performed.Using the database, we calculated the financial indexes (conventional analysis indexes, the analysis indexes that Yanagida (2004) suggested, and indexes that Yamaguchi (2006) suggested newly). This result printed it in the end of a volume of this report, and is available for the evaluation and grading of self-governing bodies. We will update this database every year and perform the time-series analysis of each self-governing body.The ratio of prefectures in which they make balance sheets is 100%, but the ratio of cities and towns is only 4.1%. Therefore the database of cities' and towns' balance sheets is not available for the Comparative studies. I expect that balance sheet of self-governing bodies generalizes it in future.