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1 15 25
2 - i -
3 - ii -
4 - iii -
5 - iv -
6 - v -
7 - vi -
8 - vii -
9 1 1 stewardship public accountability
10 1.3 value chain
11 - 3 - value chain Input Output Outcome Efficiency Effectiveness Economy [monetization] soft budget constraint
12 1.3.2 input output input output output outcome output - 4 -
13 - 5 - performance outcome performance measurement financial information non-financial information
14 performance outcome
15 measurement focus financial position financial performance changes in financial position basis of accounting
16 - 8 - [ ] [ ]
17
18 GASB statement of net assets statement of activities government-wide financial statement
19 governmental fund accounting fund financial statements (a) (b) (c)
20
21 2.2.3 built in stabilizer fiscal policy 1930 double budget
22
23 financial condition
24 increments [ ] [ ] (a) (b) (c)
25 (a) (b) a: -b: -a: -b:
26 NPM NPM
27 stewardship 3 stewardship common law equity
28 residual claim equity taxpayer s equity executive power 65 executive power administrative branches administrative branches executive power Value for Money VFM VFM
29 the highest organ of state power 43 elected members, representative of all the people GHQ government the representatives of the people 43 elected members, representative of all the people 68 1 executive power
30 stewardship financial condition
31 3.2.2 perfoemance outcome service efforts & accomplishments charge and discharge statement private trust
32 charge and discharge stewardship charge discharge charge discharge financial condition financial condition financial position financial performance outcome financial position financial performance changes in financial position
33 stewardship 6 6 stakeholder
34 accountability stewardship charge discharge stewardship accountability fiduciary accountability public accountability stewardship service efforts & accomplishments accountability
35 charge discharge policy value program outcome effectiveness performance efficiency economy process 90 [ ]
36 taxpayer s equity [ ] financial condition perfoemance outcome service efforts & accomplishments
37
38 8-30 -
39
40
41
42 going concern soft budget constraint
43 5.2 fiduciary accountability 6 (a) (b)
44 6.1.1 ( ) ( ) IFAC IPSAS 1, GASB 34 changes in net assets (a) fund financial statements fund accounting 52 3 GASB
45 (b) (a) fund accounting fund accounting (b)
46 taxpayer s equity (a) (b) financial position
47
48 elements
49 cost value (a) historical cost (b) current cost (c) realizable [settlement] value (d) present value fair value gain loss physical capital
50 financial performance changes in financial position
51 7.2.3 asset -a) -b) -a) -b)
52
53 (a) (b)
54 7.2.4 liability -a) -b)
55
56 stewardship
57 [equity] residual claim equity taxpayer s equity interest net assets net worth (a) (b) (a) (b) (a) (b)
58 fund account expense
59 loss income revenue gain
60 resource budget changes in financial position
61
62
63 taxpayer s equity taxpayer s equity 8.2 financial capital physical capital ver. 5.3 info-kokaikei@mbc.nifty.com
64
65 2 2.1 seigniorage
66 (a) (b) (c) monetization IMF monetization monetization
67
68 GDP -a -b
69 asset -a) -b) -b)
70
71 83 ALM
72 credibility
73
74 % 5%
75
76
77
78 1.2 (a) (b) (c) (a) (b) (a) (b) 1) ( ) CF 100 ( ) NW 100 2) ( ) BS 70 ( ) CF 70 3) ( ) NW 70 ( ) BS 70 4) ( ) NW 7 ( ) BS 7 5) ( ) BS 7 ( ) NW 7 BS PL NW CF
79 (c) 6) ( ) CF 50 ( ) BS 50 7) ( ) BS 50 ( ) CF 50 8) ( ) NW 5 ( ) BS 5 9) ( ) BS 1 ( ) CF
80 10) 11) ( ) BS 70 ( ) ( ) BS 70 ( ) BS 70 NW 70 12) ( ) CF 70 ( ) BS (a) (b) (a) 30 13) ( ) BS 20 ( ) 13b) ( ) CF 50 13c) ( ) NW 30 BS ) ( ) BS 80 ( ) NW 80 (b) 15 13) ( ) BS 20 ( ) BS d) ( ) CF 95 ( ) NW 15 14) ( ) BS 80 ( ) NW
81 2 2.1 (a) ) ( ) NW 600 ( ) PL 600 (b) 80 2) ( ) BS 70 ( ) CF 70 3) ( ) NW 70 ( ) BS 70 (c)
82 16) ( ) BS 210 ( ) CF ) ( ) NW 210 ( ) BS 210 (d) 50 18) ( ) NW 50 ( ) BS 50 4) 19) ( ) NW 7 ( ) BS 7 ( ) NW 20 ( ) BS 20 (e)
83 20) ( ) NW 15 ( ) BS (f) 200 1) ( ) CF 100 ( ) NW 100 (g) ) 21b) ( ) CF 180 ( ) NW 300 CF 120 (h)
84 25 (d) 14b 14c) 19) ( ) NW 20 ( ) BS 20 22) ( ) BS 20 ( ) NW 20 (i) 70 11) ( ) BS 70 ( ) NW 70 12) ( ) CF 70 ( ) BS 70 (j) 10 23) ( ) BS 10 ( ) NW
85 ) ( ) PL 550 ( ) CF b) ( ) PL p ) ( ) BS 450 ( ) CF a) 25b) 25c) ( ) BS 30 ( ) CF 30 ( ) BS 330 ( ) CF 330 ( ) BS 90 ( ) CF
86 70 2) ( ) BS 70 ( ) CF 70 3) ( ) NW 70 ( ) BS ) ( ) BS 210 ( ) CF ) ( ) NW 210 ( ) BS ) 26) ( ) CF 50 ( ) BS 50 ( ) NW 800 ( ) NW b) ( ) NW 5 27) ( ) BS 5 ( ) NW
87 9) ( ) BS 1 ( ) CF ) ( ) BS 50 ( ) BS
88
89 - 81 -
90 12 ( )
91 - 83 -
92 A B C D
93 [ ]
94 12 13 A B C D 4 [ ]
95
96
97 OB 20 OB
98 5-90 -
99 Accounting Standards Board (ASB). (1999). Statement of principles for financial reporting (1999). London: Author. Buchanan, J. M., & Tollison, R. D. (Eds.). (1972). Theory of public choice: Political applications of economics. Ann Arbor: The University of Michigan Press. Drucker, P. F. (1990). Federal Accounting Standards Advisory Board (FASAB). (1993). Statement of federal financial accounting concepts No. 1: Objectives of federal financial reporting. Washington, D.C.: Author. Federal Accounting Standards Advisory Board (FASAB). (1995). Statement of federal financial accounting concepts No. 2: Entity and display. Washington, D.C.: Author. Federal Accounting Standards Advisory Board (FASAB). (1999). Statement of federal financial accounting concepts No. 3: Management s discussion and analysis. Washington, D.C.: Author. Financial Accounting Standards Board (FASB). (1978). Statements of Financial Accounting Concepts (SFAC) No. 1: Objectives of Financial reporting by business enterprises. Norwalk, Connecticut: Author. Financial Accounting Standards Board (FASB). (1980). Statements of Financial Accounting Concepts (SFAC) No. 2: Qualitative characteristics of accounting information. Norwalk, Connecticut: Author. Financial Accounting Standards Board (FASB). (1980). Statements of Financial Accounting Concepts (SFAC) No. 4: Objectives of financial reporting by nonbusiness organizations. Norwalk, Connecticut: Author. Financial Accounting Standards Board (FASB). (1984). Statements of Financial Accounting Concepts (SFAC) No. 5: Recognition and measurement of business enterprises. Norwalk, Connecticut: Author. Financial Accounting Standards Board (FASB). (1985). Statements of Financial Accounting Concepts (SFAC) No. 6: Elements of financial statements. Norwalk, Connecticut: Author. Financial Accounting Standards Board (FASB). (2000). Statements of Financial Accounting Concepts (SFAC) No. 7:Using cash flow information and present value in accounting measurements. Norwalk, Connecticut:
100 Author. Governmental Accounting Standards Board (GASB). (1987) Concept Statement No. 1: Objectives of financial reporting. Norwalk, Connecticut: Author. Governmental Accounting Standards Board (GASB). (1994) Concept Statement No. 2: Service efforts and accomplishments reporting. Norwalk, Connecticut: Author. HM Treasury. (1999). Analysing UK fiscal policy. London: Author. HM Treasury. (2001). Resource Accounting Manual. London: Author. International Accounting Standards Committee (IASC). (1989). IASC conceptual framework. London: Author. International Federation of Accountants (IFAC), Public Sector Committee (PSC). (2000). Governmental financial reporting: Accounting issues and practice. New York: Author. International Federation of Accountants (IFAC), Public Sector Committee (PSC). (2001) IFAC handbook of international public sector accounting pronouncements. New York: Author. Jensen, M. C., & Meckling, W. H. (1976, October). Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), Keynes, J. M. (1979). Larkin, R. F., & DiTommaso, M. (2002). Not for profit GAAP New York: John Willy & Sons, Inc. Locke, J. (2000). Mundell, R. A. (2000). Rousseau, J. J. (1993). Ruppel, W. (2002). GAAP for governments. New York: John Willy & Sons, Inc. Tobin, J. (1987a). A general equilibrium approach to monetary theory. In J. Tobin (Ed.), Essays in economics: Macroeconomics (Vol. I) (pp ). Cambridge, MA: The MIT Press. Tobin, J., & Brainard W. C. (1987b). Financial intermediaries and the effectiveness of monetary controls. In J. Tobin (Ed.), Essays in economics: Macroeconomics (Vol. I) (pp ). Cambridge, MA: The MIT Press. Tocqueville, A. D. (1995)
101 United Nations, World Bank, International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), & Commission of the European Communities (Eurostat). (1993). System of national accounts New York: Author
102
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