<論説>独立行政法人の財務と会計に関する考察(神立春樹教授退官記念号)

概要

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New semi-autonomus public bodies will be established in 2001. The bodies are called the Independent Administrative Corporations (IACs)which implement the public services in accordance with the middle term strategic plan. IACs have a discretionary power in allocating theoperating fund into their operating activities, while the capital expenditures are basically regulated by their ministers in charge and theFinance Minister. Also their accountings adopt an accrual based standard. However, the finance guidelines for lACs have some significant problems. First, the financial behavior might be little affected through accrual accounting, since budgeting and allocation of resources are implemented in a cash based style as before. Second, their autonomy on operation would be largely restrained by the limitation in which they have not a mandate for capital expenditures; the quality of public services is influenced by capital expenditures or standards other than operating expenditures. In this regard, two possible alternatives in budgeting and accounting are indicated.