A5 PDF.pwd

Size: px

Start display at page:

Download "A5 PDF.pwd"

きのこちとく
5 years ago
Views:

1 Non Domestic Rate: NDR Business Rate

2 ..... Cameron, D. Spending Review 2010 DCLG 2012

3 Public Expenditure Survey : PES PES grant Specific Grant General Grant DCLG 2012, CIPFA 2012, HM Treasury 2010 CIPFA 2015a CIPFA 2015b

4 Thatcher, M. PES Major, J. Control Total: CT CT CT CT. PES CT Blair, T. Comprehensive Spending Review: CSR CSR CSR PES CT PES CT Total Managed Expenditure: TME Department Expenditure Limit: DEL. DEL Annually Managed Expenditure: AME. AME local authority self-financed expenditure: LASFE CSR SR Spending Review CSR SR PES, CT CSR

5 LASFE. AME DEL Consultative Council on Local Government Finance: CCLGF CCLGF CCLGF CCLGF Local Government Association: LGA LGA A Framework for Partnership Central-Local Partnership: CLP CLP CLP CCLGF CLP LGA CCLGF CLP

6 block grant RSG Rates Community Charge Council Tax Revenue Support Grant. RSG RSG SSA Standard Spending Assessment: CTSS Council NDR Non Domestic Rate NNDR National Non Domestic Rate block grant

7 block grant Exchequer Equalisation Grant. General Grant Rate deficiency grant Rate Support Grant Revenue Support Grant block grant Rate capping Tony Byrne 2000 pp Figure 20. p 373 Tax for Standard Spending: RSG SSA RSG CTSS RSG SSA CTSS Universal Capping SSA

8 RSG SSA CTSS RSG CTSS SSA SSA CTSS SSA CTSS RSG SSA CTSS CTSS RSG. RSG SSA FSS Formula Spending Share: CTSS ANCT Assumed National Council Tax: TSS Total Standard Spending: TAS Total Assumed Spending: SSA Standard

9 RSG RSG FSS SSA ANCT CTSS... SSA.,

10 ,,,,,,,,,,, DCLG 2007 FSS ANCT Relative Needs Formula: RNF RNF FSS FSS

11 Central Allocation Amount Relative Needs Amount, Need Equalisation Amount Relative Resource Amount, Resource Equalisation Amount Floor Damping Gibson, A. and Asthtana, S pp

12 RSG RSG RSG RSG CDE B.. RSG pp

13 RSG A,, NNDR B,,,, C,, D,, E,, CDE,, Formula Grant 23, DCLG 2007 Gibson, A. and Asthtana, S p 531. Fig. 1 Local Government Act 1988 Domestic Rate Poll tax

14 localisation

15 Localism Local Share Central Share Central Share Business rates retention

16 A B C D C E DCLG 2012 ANNEX A. AD A Spending control total B Total Start-Up Funding Assessment for local government AB C D E Total Revenue Support Grant E

17 E D F. G. DF G E H. H X X I X J. I. X K. I.... DCLG 2012 ANNEX A.

18 A B Top-Up tariff Y A B,, Y A B Safety net A B Levy Y B B. Y

19 Y,, Z,,, A, B, Y, Y Levy, B.. Y, DCLG 2012 ANNEX A LGA LGA 2013 LGA 2015

20 LGA A Byrne, T Local Government In Britain 7 th edition: Everyone s Guide To How It All Works. Penguin UK CIPFA 2015a Public Finance 10 / 6 / 2015 CIPFA 2015b Public Fianance 15 / 6 / 2015 CIPFA 2012 Councillors Guide to Local Government Finance 2012 DCLG 2012 Business Plan DCLG. DCLG 2012 Business rates retention. Policy statement DCLG 2007 Local Government Financial Statistics England No HM Treasury 2010 Spending Review 2010 Gibson, A. and Asthtana, S Resource allocation for English local government: a critique of the four-block model. Journal of the Royal Statistical Society, 174. Part 3. pp LGA 2015 Business rate retention: the story continues LGA 2013 Rewiring Public Services - Business rate retention-. The story so far

21 Vol. 19 NPM CSR PSAs.. No. 93.

本文／ＹＡＺ１７２Ｐ

本文／ＹＡＺ１７２Ｐ 2004 2005 2006 2007 Committee of Sponsoring Organizations of Treadway Commission COSO 1992 Internal Control-Integrated Framework COSO 1 1 COSO 2009 7 27 2009 9 11 21 1956 1980 1986 MBA 1980 2006 1990 1993