15 25
- i -
- ii -
- iii -
- iv -
- v -
- vi -
- vii -
1 1 stewardship public accountability 1.1 1.2 1-1 -
1.3 value chain 1 1-2 -
- 3 - value chain Input Output Outcome Efficiency Effectiveness Economy 1.3.1 [monetization] soft budget constraint
1.3.2 input output input output 1.3.3 output outcome output - 4 -
- 5 - performance outcome performance measurement financial information non-financial information 1.4 2 2 1.4.1
performance outcome 1.4.2-6 -
73 5 1.5 measurement focus financial position financial performance changes in financial position basis of accounting 1.5.1-7 -
- 8 - [ ] 1.5.2 [ ] 85 15 1
4 3 3-9 -
GASB 34 1999 6 statement of net assets statement of activities government-wide financial statement - 10 -
governmental fund accounting fund financial statements 2 2.1 2.2 (a) (b) (c) - 11 -
2.2.1 7 83 91 83 84 4 22 1 2.2.2-12 -
2.2.3 built in stabilizer fiscal policy 1930 double budget 19 4 1-13 -
2.3 2.3.1 6 4 8 12 6 6 14 33 15 22 4 23 10-14 -
22 2.3.2 financial condition 4 4-15 -
- 16-2.4 increments [ ] [ ] (a) (b) (c)
- 17 - (a) (b) 5 5 3 3.1 -a: -b: -a: -b:
3.1.1 3.1.1.1 NPM 2 3.1.1.2 NPM - 18 -
stewardship 3 stewardship common law equity - 19 -
residual claim equity taxpayer s equity 3.1.2 executive power 65 executive power 65 66 3 72 administrative branches administrative branches executive power Value for Money VFM VFM 3.1.3 62-20 -
41 86 41 the highest organ of state power 43 elected members, representative of all the people GHQ 62 1 73 2 41 43 government the representatives of the people 43 elected members, representative of all the people 68 1 executive power 65 66 3 62 41 86 3.1.4 3.1.4.1-21 -
3.1.4.2 3.1.4.3 3.2 3.2.1 stewardship financial condition - 22 -
3.2.2 perfoemance outcome service efforts & accomplishments 3.2.3 3.2.4 3.3 3.3.1 charge and discharge statement private trust - 23 -
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 - 24 -
- 25-3.3.1.1 stewardship 6 6 stakeholder
3.3.1.2 accountability stewardship charge discharge stewardship accountability fiduciary accountability public accountability stewardship service efforts & accomplishments accountability 7 7-26 -
charge discharge policy value program outcome effectiveness performance efficiency economy process 90 [ ] - 27 -
taxpayer s equity [ ] 3.3.2 financial condition perfoemance outcome service efforts & accomplishments 4 4.1 4.1.1-28 -
4.1.2 8-29 -
8-30 -
4.2 4 4.2.1 4.2.1.1 4.2.1.2 4.2.1.3 4.2.2-31 -
4.2.2.1 4.2.2.2 4.2.2.3-32 -
4.2.3 4.3 4.4 4.4.1 4.4.2-33 -
4.4.3 5 5.1 going concern soft budget constraint - 34 -
5.2 fiduciary accountability 6 (a) (b) 6.1-35 -
6.1.1 ( ) ( ) IFAC IPSAS 1, GASB 34 changes in net assets (a) fund financial statements fund accounting 52 3 GASB 34 1999 6-36 -
(b) (a) fund accounting fund accounting (b) 6.1.2-37 -
taxpayer s equity (a) (b) 6.2 6.2.1 financial position 6.2.2-38 -
6.2.3 6.2.4 6.2.5 6.2.6 6.3 62 10 12 2-39 -
42 24 7 elements 7.1-40 -
cost value (a) historical cost (b) current cost (c) realizable [settlement] value (d) present value 7.1.1 fair value gain loss physical capital - 41 -
7.2 7.2.1 financial performance changes in financial position 7.2.2-42 -
7.2.3 asset -a) -b) -a) -b) 7.2.3.1-43 -
7.2.3.2 7.2.3.3 7.2.3.4-44 -
7.2.3.5 (a) (b) - 45 -
7.2.4 liability -a) -b) 7.2.4.1 116-46 -
7.2.4.2 12 8-47 -
87 81 7.2.5 stewardship - 48 -
[equity] residual claim equity taxpayer s equity interest net assets net worth 7.2.5.1 (a) (b) (a) (b) (a) (b) - 49 -
7.2.5.2 fund account 7.3 7.3.1 expense - 50 -
loss 7.3.2 income revenue gain - 51 -
7.4 7.4.1 resource budget changes in financial position 7.5 7.5.1-52 -
7.5.2 7.5.3 1 7.6-53 -
8 8.1-54 -
taxpayer s equity taxpayer s equity 8.2 financial capital physical capital ver. 5.3 info-kokaikei@mbc.nifty.com - 55 -
1 1.1 1.2-56 -
2 2.1 seigniorage - 57 -
- 58 - (a) (b) (c) monetization 2.2.1 IMF monetization 2.2.2 monetization
2.3 2.3.1 2.3.2 3-59 -
3.1 3.1.1 5 10 GDP -a -b 9 9-60 -
5 10 3.1.2 asset -a) -b) -b) 806.43 11-61 -
10 10 3 2 1 3.1.3 83-62 -
83 ALM 3.2 1990 1990 3.2.1-63 -
1990 1997 11 1998 7 1998 10 12 3.2.2 credibility 3.3 3.3.1 2006-64 -
3.3.2 3.3.3 29 30 22 2 3.3.3.1-65 -
2 92 23 11 2 20% 5% 3.3.3.2 30 23 11 2 3.3.3.3-66 -
3.4 3.4.1 2001 3.4.2 2001-67 -
3.4.3 62 10 12 2-68 -
1 1.1 52 3-69 -
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 - 70 -
(c) 6) ( ) CF 50 ( ) BS 50 7) ( ) BS 50 ( ) CF 50 8) ( ) NW 5 ( ) BS 5 9) ( ) BS 1 ( ) CF 1 1.3-71 -
10) 11) ( ) BS 70 ( ) ( ) BS 70 ( ) BS 70 NW 70 12) ( ) CF 70 ( ) BS 70 1.4 (a) (b) (a) 30 13) ( ) BS 20 ( ) 13b) ( ) CF 50 13c) ( ) NW 30 BS 100 14) ( ) BS 80 ( ) NW 80 (b) 15 13) ( ) BS 20 ( ) BS 100 13d) ( ) CF 95 ( ) NW 15 14) ( ) BS 80 ( ) NW 80-72 -
2 2.1 (a) 600 15) ( ) NW 600 ( ) PL 600 (b) 80 2) ( ) BS 70 ( ) CF 70 3) ( ) NW 70 ( ) BS 70 (c) 210-73 -
16) ( ) BS 210 ( ) CF 210 17) ( ) NW 210 ( ) BS 210 (d) 50 18) ( ) NW 50 ( ) BS 50 4) 19) ( ) NW 7 ( ) BS 7 ( ) NW 20 ( ) BS 20 (e) 15-74 -
20) ( ) NW 15 ( ) BS 15 2.2 (f) 200 1) ( ) CF 100 ( ) NW 100 (g) 300 120 21) 21b) ( ) CF 180 ( ) NW 300 CF 120 (h) - 75 -
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 10 3-76 -
44 3.1 550 170 24) ( ) PL 550 ( ) CF 720 24b) ( ) PL 170 3.2 p. 7 30 330 90 25) ( ) BS 450 ( ) CF 450 25a) 25b) 25c) ( ) BS 30 ( ) CF 30 ( ) BS 330 ( ) CF 330 ( ) BS 90 ( ) CF 90-77 -
70 2) ( ) BS 70 ( ) CF 70 3) ( ) NW 70 ( ) BS 70 210 16) ( ) BS 210 ( ) CF 210 17) ( ) NW 210 ( ) BS 210 3.3 6) 26) 50 5 1 ( ) CF 50 ( ) BS 50 ( ) NW 800 ( ) NW 805 26b) ( ) NW 5 27) ( ) BS 5 ( ) NW 5-78 -
9) ( ) BS 1 ( ) CF 1 3.4 50 28) ( ) BS 50 ( ) BS 50-79 -
4 11 12 13 12 13-80 -
- 81 -
12 ( ) 12 13-82 -
- 83 -
13 12 13 A B C D - 84 -
14 12 13 4 [ ] - 85 -
12 13 A B C D 4 [ ] - 86 -
15 1 2 3 4-87 -
1 2 3-88 -
50 3 2 OB 20 OB - 89 -
5-90 -
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: - 91 -
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). 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), 305-360. Keynes, J. M. (1979). Larkin, R. F., & DiTommaso, M. (2002). Not for profit GAAP 2002. 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. 322-338). 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. 283-321). Cambridge, MA: The MIT Press. Tocqueville, A. D. (1995). - 92 -
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 1993. New York: Author. 2000 1999 2000 3 1998 1971 1 2 1955 1 2 1959 1959 17 1961 2000 1989 2001 1974 1977 1979 2001 2000 1999 1992 2001 2000 2002 14 12 2000 1998-93 -
1998 2000 1954 2000 1996 1977 1999 1998 1999-94 -