財政情報公開と予算改革 : 分権化で見えてきたもの

概要

論文の詳細を見る
After the Second World War, there have been some time points to move toward more decentralization for the local governments in Japan. Now, a new chance has come to the same direction. Because both of national and local government budgets show the big deficits, each government must look for the rationality and efficiency in his expenditure. For the local governments, the most important way is decentralization that makes self-decision system and brings fiscal democracy in the local autonomy. And open fiscal information and reform of budget are necessary. Budgetary reform is the reform of financial and accounting system which precisely results in the separate and relation of flow and stock in the fiscal data and which makes clear the cost-benefit of each expenditure in the performance budget. These new fiscal data through the reform are opened and provide the way to the true decentralization.
関西学院大学の論文
1999-12-31