地方公営企業会計の現状と改革課題

概要

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The purpose of this paper is to discuss about the differences of the accounting principles between local public enterprises and profit-seeking enterprises. Local government accounting is different from the accounting of profit-seeking enterprises. Local public enterprises are the organizations in the local government. Therefore, the accounting principles of local public enterprises should be different from the private businesses. But the present accounting principles of local public enterprises are adopted the same principles of the private sector. I propose that the accounting principles of local public enterprises should be reformed. Expectation of income or gain is the principal factor in the profit-seeking enterprises. The accounting principles of profit-seeking enterprises must have the usefulness for evaluating about whether the reporting profit is fair and proper. The role of local public enterprise is to raise the welfare of the citizens. Therefore, local public enterprises should report the citizens the performance and the outcome of doing in the year. The primary accounting principles of local public enterprises should be served as the measure of evaluating whether local public enterprises raised the welfare of the citizens.
埼玉学園大学の論文