The Development of the Integrated Framework of Theory and Practice on Internal Control in Japanese Local Government

在本研究中，笔者将提高日本地方政府内部控制的有效性和运行效率作为一个完整的框架进行研究。重点介绍了英国地方政府内部控制的现状和特点。此外，我还在会上对反映我国现状的内部控制综合框架形成的基础进行了思考。我把总结作为一本关于KAIZE活动有效性的书出版了。

In this study, I paid attention to improvement of the effectiveness and the efficiency of operations as an integrated framework of the internal control in Japanese local government. I also paid attention to the present circumstances and the characteristic of the internal control in the UK local government. In addition, I performed consideration on the basics for the integrated framework formation of internal control that reflected the present conditions of our country on this occasion. I published the summary as a book with regard to the effectiveness of KAIZE activity.