International Comparative research on the Relationship between the Local Government Accounting and Auditing and the Performance Assessment System

本研究主要从地方政府会计和审计两个角度考察日本的地方政府政策评估体系，这两方面的研究主要是从公共行政的角度进行的。为此，选取了日本和澳大利亚的案例(新南威尔士州、北海道和札幌市)，并进行了国际比较研究，澳大利亚的案例被视为世界上这一领域的先进案例，日本的案例是后来者的案例。在这个案例研究中，肯定了看到政策评估体系与成人制度之间关系的必要性，并尝试从审计理论的角度构建政策评估体系模型。此外，由于日本对私营部门会计技术引入公共部门会计和地方政府审计制度的效果和问题的研究尚不明显，本研究还广泛考察了私营部门会计技术对地方政府会计和审计的影响以及一些公共部门会计和审计问题。在本研究中，与马克·克里斯滕森共同研究的结果是，澳大利亚南十字大学的海外合作研究员和讲师很重要，并且有一些发表在这项联合研究中的论文。

This research examines the policy assessment system form the local government accounting and the auditing perspectives, which had been mainly researched from the public administration perspectives in Japan. For this, Japanese and Australian cases (New South Wales, Hokkaido, and Sapporo City) are picked up, and an international comparative research is performed.The Australian case is treated as an advanced case with this field in the world, and Japanese cases are those of late adopters. In this case studies, the necessity to see the relation between the policy evaluation system and the adult system is confirmed, and the construcution of the policy evaluation system model with the auditing theory perspectives was tried.In addition, the private sector accounting technique which would affecr the local government accounting and auditing and some of the public sector accounting and auditing problems are also examined widely, because the researches on the effect and the problem when the private sector accounting technique is introduced into the public sector accounting and the auditing system in the local government is not still apparent in Japan.In this research, the result of a joint research with Mark Christensen, overseas co-researcher and a lecturer of Southern Cross University (Australia) is important, and some published papers from this joint research is available.