The Roles of Governmental Accounting in Policy Making Process

研究的目标是开发全面的信息系统，以支持公共政策的制定、计划的执行和结果的评估。国际比较研究表明，日本政府会计制度以支出控制为导向，从经济性、效率性和效益性的角度来看，不适合进行绩效评估，是一种过时的会计制度。此外，审计制度存在严重缺陷。从财务会计的角度来看，责任是财务报告的基石。有两点。一个是世界范围内正在讨论的政府会计模式的发展。国外一些国家已经将完全权责发生制改为与企业会计相同的权责发生制，而不是修正权责发生制。但SIFT是一个有争议的问题，有必要在理论和实践上进行进一步的研究。二是完善财务信息披露制度。政府的财务信息需要向社会公开。因此，可理解性是信息最重要的特征。从管理会计的角度来看，将战略规划和预算联系起来，是建立有效的管理体系的关键。它的前提是规划职能的至高无上。战略规划本身并不重要，但必须关注从绩效衡量到战略规划的反馈过程。从这个角度来看，日本中央和地方政府的管理体制是有缺陷的。研究结果将以《政府会计改革基础》一书的形式出版。

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 It is revealed by international comparison study that Japanese governmental accounting system is out-of-date because it is expenditure-control-oriented and is unsuitable to performance evalation from the viewpoints of economy, efficiency and effectiveness.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.