16 4 1
1087,1088 7 64 1 67 66 1 3 127129 2001 2 129 1
70 71 41 83 1215 1689 1789 14 3 63 1301 2
7 83 88 8 91 89 20 84 85 86 90 7 86 85 233 82 2000 3
4
5 1346 3 209 83
83 84 84 83 84 83 4 1192 193 2001 5 99102 79 2 2003 6
84 30 3 316 3 83 84 3 C 3 317 3 3 83 3 84 7
85 83 2 1 3 319 15 1 4 6 7 8
15 1 15 5 15 16 22 3 319320 15 1 43 2 16 15 1 15 3 26 5 5 6 2 148,149 2003 9
86 73 5 16 4 1 3 31 11 30 1 3 327 3 328 330 10
67 3 331 7 3 331 11
83 16 28 7 17 22 30 6 8 1147 3 333 3 333 12
87 1 24 1 1342 87 2 3 334 13
88 8 1346 85 1348 14
15 20 3 321 1351 89
1352 89 3 323 89 89 89 16
89 7 89 3 324 () 59 12 14 23 25 26 26 3 324 8 59 12 17
89 19 20 23 26 89 89 54 3 13 26 23 26 23 C 3 325 89 3 325 18
90 1 3 334 64 1365 48 19
91 46 1 2 3 336 14 3 15 3 27 20
4 4 1 4 48 4 9 99,100 14 10 100 21
15 81.8 GDP 16.4 14 0.6 0.7 47.6 GDP 9.6 14 450 0.1 0.1 0.8 16.8 0.4 2.3 17.4 14 5.0 (10.7 )41.8 0.9 19.4 3.6 45.3 11.5 14 6.4 21.5 36.4 15 44.6 15 450 11 109,111,114 12 15 41 2003 13 4143 14 43 22
15 15 42 23
24 1192 189 2001
2005 3 3 2003 19982000 3 2003 2005 11 2 64 2006 4 2002 2010 60,61 25
Primary Balance 16 1 2003 2006 GDP 2002 2010 PB PB PB PB P B P B 16 62 17 26
GDP GDP GDP 2003 16 19 ( ) 2006 2002 2004 2003 20022003 GDP 2004 2006 2007 2010 18 62 19 27
4 3 10 9 4 3 13 7 97 28
29 1 12 1 12 70 436,437
16 4 1 3 31 11 30 1 3 a budget cycle Plan budget cycle 1 a b See Do 2 (b) (c) 20 327 21 325,326 2001 30
Appropriation Act Finance Act 4 3 1 12 10 9 86 14 2 5 22 91 2002 23 24 31
92 14 25 109 26 27 91,92 32
1787 ( 96 ) 28 94 29 94 30 94,95 31 109 33
12 19 32 97 33 86 34 35 99 36 Harold Smith 8 8 99 34
35 99 45 37 115 116
14 15 14 15 812,300 817,891 812,300 817,891 3,983,729 3,834,179 3,826,641 3,692,975 64,095 60,653 65,810 61,256 4,860,124 4,712,723 4,704,750 4,572,123 2,219,034 2,240,603 2,199,299 2,225,603 2,641,090 2,472,121 2,505,451 2,346,520 875,666 862,107 875,666 862,107 3,516,756 3,334,228 3,381,117 3,208,627 350,703 332,999 350,703 332,999 3,166,053 3,001,299 3,030,414 2,875,628 75 74 38 115,116 36
37 (
1953 28 1973 48 5 2000 12 315 2000 1180 43 2000 39 115,116 38
136 40 116,117 41 135 42 136 43 39
136 137 1 double budget system current budget capital budget 136 44 137 40
1949 performance budget 1961 66 1981 56 142,143 1960 1966 1967 69 60 45 138,139 46 47 144 41
2 48 143,144 49 5051 42
15 6 30 43
44
45
42 1109 9 1997 2 1 86 52 90 1 1 50 21,31,32 41 51 140 57 52 9 53 9,10 46
47 16 ( 2003 8 27 )
90 90 40 13 13 13 14331 731 9 11 715 616 15120 54 1365 55 48
() () () 56 18 36 57 347 2002 58 334 2002 49
2 1 2 4.1.24 4.6.18 6.5.19 6.6.14 6.6.16 3 2 3 5.1.22 5.5.20 2 2 4 6.1.31 6.2.8 8.5.24 8.6.13 8.6.14 3 2 5 7.1.20 7.2.6 2 2 6 8.1.22 8.5.16 9.5.15 9.6.17 9.6.17 2 2 7 9.1.20 9.4.1 1 2 8 10.1.12 10.6.18 12.4.3 12.5.22 12.5.23 3 1 9 11.1.19 11.8.13 2 1 10 12.1.20 12.7.5 14.3.26 14.5.8 14.5.20 3 1 11 13.1.31 13.8.7 2 1 12 14.1.21 4.6.11 14.7.10 14.12.6 14.12.10 1 8 13 15.1.20 15.4.15 15.5.7 15.7.14 15.7.15 1 3 14 16.1.19 59 197199 2001 50
2 2 11 2 23 45 67 89 1011 4 12 14 1 6 11 7 10 12 6 10 13 15 1 20 4 15 5 7 7 14 15 12 1 8 1 3 6 16 14 159 16 1 19 6 3 2 129 51
24 28 90 29 60 33 61 34 62 36 52
12 4 63 176 2001 53
15 1 29 13 156 13 15 3 10 6 16 43 35 13 14 11 29 14 15 11 28 13 54
BRH BRH BRH 194 83 35 91 64 10 ISSUE BRIEF 4342004 55
9 9 104 9 126 () 9 105 30 2 56
20 3 () 9 Policy Measurement 13 86 regularity economy efficiency effectiveness 3E 65 53 2 127 2002 66 126,127 67 341 57
GAO NAO GAO NAO () 9 41 2 18 92 18 () 9 68 143 58
56 2 40 56 3 20 10 69 126 59
60 () 1996 11 19 GAO () 2002
() GAO 1998 CBO CBO CBO () GAO 1998 GAO GAO 1967 70 10 61
() GAO NIRA 1998 62
General National Audit Accounting Office(NAO) OfficeGAO Bundesrechnung shofbrh ( ) Budget and Accounting Act of 1921 National Audit Act 1983 1947 1921 1984 1949 1866 3 7 15 12 196253541551US55037523 4944569 952019 97.8 1257 (2003 ) 32692002 749 2001 704 2003 8020 3664 786 53 101 640 VFM 70 20002001 14 14 63
22 60 22 90 3 7 3 71 http://www.jbaudit.go.jp/ 72 64
65 73 (a) (b) 74 2
ILO 1) (2) (3) (4) (5) (6) (7) (8) (9) 1 3 2003 2 21 15 6 16 66
13 81 4,007 26 6,415 32.7 42 5,714 52.3 12 1,878 15.0 13 4.2 22.00 63 9,500 176 800 13 12 13 ( ) %( ) % ( ) % 781,272 100 814,007 100 32,735 4.2 260,052 33.3 266,415 32.7 6,353 2.4 412,012 52.7 425,714 52.3 13,702 3.3 109,198 14.0 121,878 15.0 12,680 11.6 13 3 21 15 6 16 4 13 67
13 68
147,916 18.2 108,041 13.3 41,228 5.1 406,178 49.9 27,134 3.3 10,154 1.2 8,574 1.1 20,604 2.5 23,153 2.8 5,681 0.7 13,509 1.7 1,837 0.2 814,007 100.0 13 91% 3 2 5 12 2 26 2001 69
6 137 70
13 90 3,902 62.1 29.5 8.4 71
13 13 13 90.4 13 81.4 72
45 18.9 12.7 5.4 0.5 50 18.3 11.7 7.5 7.5 55 22.2 14.2 9.1 8.2 60 24.0 15.0 10.4 4.9 2 27.6 18.0 10.6 7 23.7 14.7 12.5 9.1 8 23.4 14.3 12.5 8.5 9 23.5 14.2 12.8 7.5 10 23.0 13.5 13.2 17.1 10.2 11 22.6 13.2 13.3 11.8 12 23.3 13.9 13.3 9.5 13 23.3 13.6 14.1 9.0 14 21.8 12.6 14.3 11.0 15 21.0 12.1 14.5 9.9 45 60 15 45 16 33 5.1 2.3 5.0 4.4 2.2 0.6 9.0 9.1 14 15 16 2 () 10 15 73
2004 16 2001 "National Accounts"(OECD)"Revenue Statistics"(OECD) 83 50 50 1997 98 7 7 21 1 150 2001 74
162004 75
76 15.5.29 50 47.1 16 15.6.9 50 2003 2003 15.6.27 50 21 15.6.16 14.5.15 14 14.9 2025 52.5 60 8 8 407 2002
289,290 2002 50 9 77
50 20 50 55 50 2000 10 2025 51 2025 50 2 54-55 50 80 50 2001 8 8 5 87 10 56 78
3 4 111999 122000 3 162004 GDP 93 38.5 27.9 25.3 21.1 15.0 92 11.9 2 11 52,53 2001 1 79
3 1 25 2000 4 12 25 34 15 7 13 141,142 80
6 12 2 1990 16 14 15 14 12 81
4.32 14 1.32 1 6,796 115 3,866 1.51.9 2.08 1.32 2007 16 17 3 14 6 14 82
1965 40 70 2050 62 50 1950 1947 1949 2010 22 20 2035 47 30 2050 40 18 14 14 14 83
13 81 2025 176 14 5 84
16 2 10 30 19 85
20 105107 251 2001 86
130 60 3 1 12 5 1 21 107 22 90 87
13 137 137 330 23 24 3 1260 2004 2000 88
95 2100 14 17 382 256 5 1994 1 3 1 6000 30 720 170 130 420 2004 3 7 25 15 9 5 26 2004 3 21 27 2004 3 11 28 2004 3 12 89
1 2,200 1 13 376 148 2 327 63 1,357 1 6 7,080 1 2,207 ( 1) 7,017 2 3,676 (1) (4) 3,158 376 ( 1) (3) 148 (2) 3 (5) (1) 1,133 518 14 3 1 30 13 10 15 13 14 3 14 14 3 29 3 30 22 15 7 24 90
2004 3 19 31 3 32 4 91
) ) 2 ( ) 830 (10 ) 400 (5 ) ( 67 11,300 3,825 ( (65 ) ( ) (15 620 (3 ) ( 1 ) 1 92
93 ( ) 4 2000 1999 1999 2 3,500 1998 24 4 5 8
20 90 1991 4 1998 1999 2 18.5 61 70 2003 3 33 94
2002 1192 2001 1109 1997 233 2000 7 21 1 2001 2001 2 2001 2002 ISSUE BRIEF 4342004 14 15 2003 251 2001 79 2 2003 2 2003 2001 2001 2002 57 2001 2003 3 2001 63 532 2002 20011 1260 2004 41 14 95
NIKKEI@NPD 2003 8 27 34 15 7 96