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Construction of financial accounting and reporting model in local governments corresponding to reform of local public finance system in Japan

对应日本地方公共财政体制改革的地方政府财务会计与报告模型构建

基本信息

批准号：
17530333
负责人：
OHTSUKA Shigeo
金额：
$ 2.3万
依托单位：
Chiba University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2005
资助国家：
日本
起止时间：
2005 至 2007
项目状态：
已结题

项目摘要

The purpose of this study is to examine the new financial accounting system introduced into the local governments in Japan based on reform of the local public finance system of our country being advanced. And, this study shows concrete uses of a variety of financial data calculated from a new financial accounting system For that purpose, this study examines the technique of the financial analysis that has been used so far, and shows there is a limit in clarifying a substantial financial position of the local government in a variety of financial ratios that have been used. Details from which the reform is requested are brought together, and the content of "Somusho-method" adopted by a lot of local public entities at present is examined. In addition, it is clarified that it is preferable to adopt the historical cost from the viewpoint of using the financial information about the attribute that should be adopted in evaluating the property that the local government has. Moreover, it is discussed that it is necessary to value the internal control function when the double entry bookkeeping is introduced into the local government. And, it is proven to be profitable the meaning of the introduction of consolidation is examined, and consolidated balance sheet shows the realities of the financial position of the local public entity. It shows that we can draw the features of cities by using a financial numbers of the major cities in Japan that actually collected.The aspect that considers the financial accounting to be an information system is not necessarily widespread though the financial accounting system of the local governments is actually being reformed. Therefore, there is danger for which the mechanism is not effectively used even if the change in it is done. On the other hand, this study shows concrete use of a financial numbers of the local governments, and has a big meaning to break such a situation.

本研究的目的是在我国推进地方公共财政制度改革的基础上，考察日本地方政府引入的新财务会计制度。并且，本研究展示了根据新的财务会计系统计算出的各种财务数据的具体用途。为此，本研究检验了迄今为止使用的财务分析技术，并表明在阐明地方政府的实质财务状况方面，所使用的各种财务比率存在局限性。汇集了要求改革的细节，对目前许多地方公共团体所采用的“宗武所法”的内容进行了研究。此外，明确了从利用地方政府拥有的财产评估应采用的属性的财务信息的角度来看，最好采用历史成本。并讨论了地方政府引入复式记账时应重视内部控制的功能。并且，事实证明，引入合并的意义是有利可图的，合并资产负债表显示了地方公共实体财务状况的现实。这表明，我们可以通过实际收集的日本主要城市的财务数据来绘制城市的特征。尽管地方政府的财务会计制度实际上正在改革，但将财务会计视为信息系统的方面并不一定普遍。因此，即使进行了改变，也存在无法有效利用该机制的危险。另一方面，本研究展示了地方政府财政数据的具体运用，对打破这种局面具有重大意义。