INCORPORATED ADMINISTRATIVEAGENCY AND PRIVATIZATION

20世纪80年代以来在全球范围内启动的公共部门改革，即在发达国家和发展中国家，当然还有日本，最近正在将其衡量范围从公共企业私有化和公用事业管制放松，扩展到政府主体，即部级机构的分权、分权和合理化。根据这些发展，公共部门改革的趋势和特点被视为新公共管理(NPM)。最近注意到的对公共部门改革的一项执行衡量标准是AGENCIFICATION，更一般地说，部级机构与部长机构的分离或独立。同样在日本，公司制行政机关的公司化改造(IAA)也是在2001年4月开始实施的，借鉴了日本的下一步代理模式。我的研究问题是，公司化行政机关(IAA)的改造是否应该理解为私有化或放松管制的共同衡量标准，这意味着对国家的对待。首先，介绍了新公共管理的两个矛盾特征，并将公共部门改革的措施分为三种形式，即外部改革、内部改革和中间改革。然后，结合新公共管理的矛盾性，分析了国际会计准则产生的背景、目标和特点，以及这两个矛盾性在实践中的表现。

PUBLIC SECTOR REFORMS WHICH HAVE BEEN LAUNCHED SINCE 1980S IN GLOBAL SCALE, THAT IS, IN DEVELOPED AND DEVELOPING COUNTRIES AND OF COURSE HERE IN JAPAN, ARE RECENTLY EXTENDING THEIR FIELDS OF MEASUREMENTS FROM PRIVATIZATIONS OF PUBLIC ENTERPRISES AND DEREGULATIONS OF PUBLIC UTILITIES TO DISAGGREGATIONS, DECENTRALIZATIONS AND RATIONALIZATIONS OF MAIN BODIES OF GOVERNMENT, I.E. MINISTERIAL INSTITUTIONS. ACCORDING TO THOSE DEVELOPMENTS, TREND AND CHARACTERISTICS OF THE PUBLIC SECTOR REFORMS HAVE BEEN STUDIED AS NEW PUBLIC MANAGEMENT(NPM). AN IMPLEMENTED MEASUREMENT OF PUBLIC SECTOR REFORMS WHICH ARE NOTED RECENTLY IS AGENCIFICATION, MORE GENERALLY SPEAKING, SEPARATION OR INDEPENDENCY OF MINISTERIAL INSTITUTIONS FROM MINISTERS. ALSO IN JAPAN, THAT IS CARRIED FROM APRIL 2001 OUT AS TRANSFORMATION OF INCORPORATED ADMINISTRATIVE AGENCY(IAA) AFTER THE MODEL OF NEXT STEP AGENCY IN BRITAIN.MY RESEARCH QUESTION IS WHETHER TRANSFORMATION OF INCORPORATED ADMINISTRATIVE AGENCY(IAA) SHOULD BE UNDERSTOOD AS A COMMON MEASUREMENT WITH PRIVATIZATIONS OR DEREGULATIONS, WHICH IMPLY TREAT OF STATE. FIRSTLY, TOW CONTRADICTING CHARACTER INHERENT IN NEW PUBLIC MANAGEMENT WILL BE INTRODUCED AND MEASUREMENTS OF PUBLIC SECTOR REFORMS ARE CLASSIFIED IN THREE FORMS, THAT IS EXTERNAL, INTERNAL AND MIDDLE REFORMS,. THEN, BACKGROUNDS, GOALS AND CHARACTERISTICS OF IAA ARE ANALYZED IN RELATION WITH THE CONTRADICTING CHARACTER OF NPM AND FINALLY IT WILL BE SEEN HOW TOW CONTRADICTING CHARACTER FIND THEIR EXPRESSION IN PRACTICES.