Matrix Accounting System of Budget for Local and Central Goverments--Case of Hamada City and Japanese Government (特集 しまね学の形成に向けて)

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概要

• 論文の詳細を見る

• 1. In the course of economic development, it is necessary for a country to keep the following kinds of balance. (1) Balance between the public and private sector. (2) The balance of budget in the central government and the local governments. I would like to explain our problems and a new way to resolve them by introducing the matrix accounting system into public budget management. 2. Owing to Keynesian theory, capitalist economies in the free world have so far inclined to expand public budget for the purpose of supplementing effective demand, which is small than potential supply power. Public sector has thus become beggar than the private sector. 3. The central and local governments have inclined to accumulate the huge amount of public debt. 4. The governments need to disclose the budgetary information to people in order to assure the merit and cost of administration, and then to economize expenditure. 5. The balance sheet helps the public administration secure informed consent and accountability for people. 6. In Japan's system of accounting, the public administration has up to now carried based upon the single entry book keeping. It should be based upon the accounting system in the double entry book keeping system. 7. The traditional method of cost accounting can not assess the situation in a correct way. Because the nominal value of assets is not corresponded to the real value in that system. 8. The matrix accounting system, on the contrary, has the following merits: (1) Governmental activities are shown continually in the course of time. (2) The cash flow statement, the profit and cost statement of public activities, and the balance sheet are integratively made and disclosed. (3) This system increases scrutability, disclosure, accountability and informed consent for the people. 9. In economic development, infrastructures and lifelines should be created and maintained by the central and local governments. 10. However, as shown in the advanced market economies, the problem of public debt was become extremely critical. 11. Japan has begun especially to explore the third way of development suitable for the global environmental disruption and the information (IT) revolution. Public sectors and their management should be restructured for these purposes.

• 島根県立大学の論文

著者

• 松岡 紘一

  島根県立大学総合政策学部

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• Yukimasa Nagayasu, "Re-Examination of Trans-Natinal Integration: With Special Reference to Asian Region, " Reitaku International Journal of Economic Studies, Vol.2, No.2, September 1994, 隅谷三喜男, 『アジアの問いかけと日本-あなたはどこにいるか-』, 聖学院大学出版会, 1994年
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• Matrix Accounting System of Budget for Local and Central Goverments--Case of Hamada City and Japanese Government (特集 しまね学の形成に向けて)

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