The Role of accrual-based accounting as an infrastruture for the fiscal discipline of public sectors

在研究计划的第三（最后）学期，我们进行了以下任务；验证现金制会计的缺陷和局限性以及权责发生制会计对公共部门会计作为财政纪律基础设施的作用的有用性。验证权责发生制会计作为中央政府专户财政纪律基础的有效性为了完成第一个任务，我们分析了使用指标来判断地方政府财务健康状况的会计数据。因此，由于存在人为操纵公共贷款赎回时间和调整准备金的空间，我们发现了“实际赤款率”的缺陷。这些缺陷说明了收付实现制会计的局限性。为了完成第一项任务，我们分析了中央财政专户收支报表。我们发现现金制会计信息作为促进预算控制的工具具有一定的实用性。在判断年度支出结转与盈余结转的合理性方面，发现了权责发生制会计的优点。

In the third (final) term of the research program, we progressed the following task ;1. Verification of the defects and limitations of the Cash-based accounting and usefulness of the accrual-based accounting for the role of the public sector accounting as an infrastructure for the fiscal discipline.2. Verification of the Usefulness of the accrual-based accounting as an infrastructure for the fiscal discipline of the Special Accounts in the Central GovernmentIn order to perform the first task, we analyzed the accounting data which use the index for the judgment of the financial healthy of the Local Governments. As a result, we found the defect of the "Real Deficit Ratio" because of the room for the artificial manipulation of the timing of redemption of the public loan and adjustments of reserve. These defects mean s the limitation of the cash-based accounting.In order to perform the first task, we analyzed the Statements of the revenue and expenditures in the Special accounts for the Central Government. We found a certain usefulness of the cash-based accounting information for the tool of promotion of the budget control. We also found the merit of the accrual-based accounting in the judgment of the rationality of the carry-over of annual expenditures and surplus.