A study of the database compilation of balance sheet and the financial analysis of the self-governing body

本研究的目的是编制资产负债表的数据库，并对自治机构进行评估和评级。我对自治机构进行了实况调查、财务管理和文件收集。2006年10月，我访问了浅原市，2006年6月破产，并采访了会计人员，观察了浅原市的公共住宿情况。这一研究结果发表在《自治机构破产研究；由原知事与赤池知事的财务比较分析》一文中。采用MIC(内务省)方法编制了44个县的资产负债表的数据库，并利用数据库计算财务指标(常规分析指标、柳田(2004)建议的分析指标和山口(2006)新建议的指标)。这一结果载于本报告的最后一卷，可供自治机构进行评价和评级。我们将每年更新这个数据库，并对每个自治体进行时间序列分析。它们编制资产负债表的地市比例是100%，但城镇比例只有4.1%。因此，没有城镇资产负债表数据库可供比较研究使用。我预计，自治机构的资产负债表将在未来概括这一点。

The purpose of this study is database compilation of balance sheet, and the evaluation and the grading of the self-governing body. I carried out fact-finding of the self-governing body finance administration and document collection. In October, 2006, I visited Yubari city, became bankrupt June, 2006, and interviewed the accounting person and observed the public accommodation in Yubari. This findings was published in an article "A Study on Bankruptcy of Self-governing Bodies; Comparative Financial Analysis between yubari-shi and Akaike-machi".The database compilation of 44 prefectures' balance sheets, as which they were adopted MIC (Ministry of Internal Affairs and Communications) method, was performed.Using the database, we calculated the financial indexes (conventional analysis indexes, the analysis indexes that Yanagida (2004) suggested, and indexes that Yamaguchi (2006) suggested newly). This result printed it in the end of a volume of this report, and is available for the evaluation and grading of self-governing bodies. We will update this database every year and perform the time-series analysis of each self-governing body.The ratio of prefectures in which they make balance sheets is 100%, but the ratio of cities and towns is only 4.1%. Therefore the database of cities' and towns' balance sheets is not available for the Comparative studies. I expect that balance sheet of self-governing bodies generalizes it in future.