An experimental reearch on loclpublic restructuring - a raw study approach

本文采用个案研究的方法对结构性改革的财政效应进行了研究。其中，主要的地方自治团体和位于商业地区的市，在税收急剧减少的情况下，与削减支出进行了激烈的竞争。我们选取大阪府、东中市和姬路市作为样本。最后,。我们的研究主要有以下几点。(1)近十年来，地市级政府努力提高年度支出的效率和多样化。因此，他们的财政状况似乎有所好转。(3)财政状况的改善不仅取决于地市级政府的力度和作用，还取决于大量的外生力量。(4)外生力量一方面是“三合一”改革，另一方面是新的经济繁荣和低利率。

We investigate the fiscal effect of structural reform by using the case study approach.Among others, major prefectural governments and cities located in business areas struggled against sharp decline of tax revenue, and match wits with cuts in expenditures.We select Osaka prefectural government, Totonaka city and Himeji city as a sample among others., finally.Major points of our research are as following.(1) Prefectural and city governments made an attempt to promote the efficiency and diversification of annual spending during past decade.(2) Accordingly, fiscal situation of them seems to be made a change for the better.(3) The improvement of fiscal situation depend upon not only the extent and impact of prefectural governments and cities but also a vast amount of exogenous force.(4) One of the exogenous forces is 'Three in One" Reform, and others are a new economic boom and low rate of interest.