The Roles of Governmental Accounting in Policy Making Process

点击翻译按钮获取中文摘要

The objective of research is teh development of total information system that supports the process of formulating public policies, executing programs and evaluating results. It is revealed by international comparison study that Japanese governmental accounting system is out-of-date because it is expenditure-control-oriented and is unsuitable to performance evalation from the viewpoints of economy, efficiency and effectiveness. Furthermore auditing system has serious defects.From a viewpoint of financial accounting accountability is the cornerstone of financial reporting. There are two points. The one is the development of governmental accounting models that is discussed worldwide. Some foreign countries already about the full accrual basis in common with business accounting instead of modified accrual basis. But the sift is a matter of controversy and it is necessary to carry out further studies both theoretically and practically. And the other is the improvement of financial disclosure system. Financial information of government requires to be communicated to the public. Then understandability is the most important charcteristic of information.From a viewpoint of managerial accounting it is essential to link strategic planning and budgeting in order tod develop effective management system. It is predicated on the primacy of planning function. Strategic planning is not important in iteself, however, it is indispensable to focus on the process of feedback from performance measurements to strategic planning. From this standpoint management systems of central and local governments are defective in Japan.Incidentally the results of research will be published in book form titled The Foundations of Governmental Accounting Reformation.