地方債の累積と地方会計制度の改革(1)―自治体のストック情報分析に向けて―

書誌事項

タイトル別名
  • The Accumlation of Local Debt and the Reform on the System of Accounts in Local Public Finance
  • チホウサイ ノ ルイセキ ト チホウ カイケイ セイド ノ カイカク 1 ジチ

この論文をさがす

抄録

Recently in Japan, we found much public debt in local public finance. In this treatise, we refer to some backgrounds of current increase of local debt, and analyze the present situation of Okayama Prefecture. We also investigate the financial structures of Yamaguchi Prefecture, Hiroshima Prefecture and Osaka Prefecture. Following these analyseis, we suggest the necessity to introduce the system of stock-accounts including double entry bookkeeping in local public finance.

収録刊行物

詳細情報

問題の指摘

ページトップへ