公企業の財政的意義と問題点(公企業とその学際的アプローチ-行・財政・経営・会計分野-,共同研究)

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While it can be said that in the present social and economic order under capitalism, production is fundamentally borne by "private enterprise," nowadays in almost all capitalist countries there exist organizations of production operated on public ownership lines. These are called "Puplic Enterprise," "public corporations," "public utilities" and the like. Although there are several interpretations of public corporations, we can stipulate that they are organizations owned and managed by the state or public bodies, or controlled thereby, with the objective of providing benefit for the community. With regard to the basic characteristics of the finances of public corporations, the situation can be summarized as follows. In the first instance, public corporations are independent of general administration as far as operations are concerned. While it could be said that this gives the appearance of being "self-supporting accounting systems," there are nevertheless problems as to maintaining equilibrium between revenue and expenditure, profitability, and self-financing. Maintaining a balance means that the public corporation furnishes its expenditure from its own revenue, and profitability signifies that the required financial resources are acquired through the expansion of production. Consequently the ultimate concept can be regarded as profitability, which includes maintaining a balance between revenue and expenditure. As for self-financing, in order that the public corporations comply with the need for social development, it is desirable that this financing be would sufficient. However, the fact is that no country has solved this problem. Secondly, unlike the general administration, public corporations dispose of good and services, and to compensate for this a charge is levied which is then provided as part of their financial resources. In this case, when the price is decided based on marginal cost, if production approximates to optimum output or optimum size, with marginal cost in agreement, there is no problem with regard to profitability as such. However, if production is less than this optimum point, it is apparent that a disparity occurs between average cost and marginal cost, resulting in a deficit. The third aspect concerns public corporation accounting. While this is a form of business accounting, unlike that based on the management principle, the financial statements for public corporation accounting are drawn up with the achievement of community objectives in mind based on independent returns using the double entry book-keeping system. Fourthly, for the public corporation budget, debits and credits can be drawn up as they occur in order to clarify the business prospects and the financial situation. This is not only to ensure rational and efficient management and the achievement of community objectives, but also because a more scientific, rational management is required than that required for business accounting based on the management principle. Finally, unlike general private enterprises, there are many cases where public corporations receive investment or financing from the state or local public bodies. In accordance with these fundamental characteristics of public corporations this paper discusses the financial management of such Japanese organizations, dividing them into the following sectors: 1) the three public corporations (Japan Monopoly Corporation, Japan National Railway, and Japan Telegraph and Telephone Corporation), 2) five work-site operations, 3) finance corporaitons, two banks (the Japan Development Bank and the Export-Import Bank of Japan), the Japan Public Service Corporation, special companies, etc., and 4) corporations operated by local bodies. The financial significance and problems of each are shown and, in addition, the problems of taxation for public corporations are discussed.
日本大学の論文
1983-03-20

著者

大淵利男
日本大学法学部

公企業の財政的意義と問題点(公企業とその学際的アプローチ-行・財政・経営・会計分野-,共同研究)

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