权益分类	功能权益	普通用户	{{item.name}}会员
{{category.name}}	{{benefitItem.name}}

The Roles of Governmental Accounting in Policy Making Process

政府会计在政策制定过程中的作用

基本信息

批准号：
07303018
负责人：
SUMITA Kazutoyo
金额：
$ 1.86万
依托单位：
Yokohama National University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (A)
财政年份：
1995
资助国家：
日本
起止时间：
1995 至 1997
项目状态：
已结题

项目摘要

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 It is revealed by international comparison study that Japanese governmental accounting system is out-of-date because it is expenditure-control-oriented and is unsuitable to performance evalation from the viewpoints of economy, efficiency and effectiveness.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

研究的目标是开发支持制定公共政策、执行计划和评估结果的过程的全面信息系统。通过对日本政府会计的国际比较研究发现，日本政府会计制度是以支出控制为导向的，不适合从经济性、效率性和效果性的角度进行绩效评价，因而是落后的。从财务会计的角度来看，受托责任是财务报告的基石。有两点。一个是世界范围内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与企业会计共同使用，而不是修正的权责发生制。但是，对这一问题的研究一直存在争议，有必要从理论和实践两个方面进行深入的研究。二是财务披露制度的完善。政府财务信息需要向公众公开。从管理会计的观点来看，战略计划和预算的结合是建立有效的管理系统的必要条件。它的前提是规划职能的首要地位。战略规划本身并不重要，但是，关注从业绩衡量到战略规划的反馈过程是必不可少的。从这一点来看，日本的中央和地方政府的管理体制存在缺陷。顺便说一句，本研究的结果将以《政府会计改革的基础》一书的形式出版。