住民参加型NPMにおける予算編成の公会計利用に関する研究--静岡県内自治体と先進自治体へのアンケート調査に基づく分析

概要

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The finance of the country and the local government hoids the mammoth dept today. It became it so that NPM was taken as one of fiscal reform. The public sector accounting was reformed, and attention was turned to it as a tool of the financial statement etc. But the public sector accounting in NPM in an original meaning had not been discussed enough. This article examined budgetary process reform of resident participation type that uses prior control to achieve the PDCA cycle that is a center concept in NPM. We obtained the future possibility that the forecast financial statements can be used as a tool for intelligence sharing of resident and the administration based on the questionnarie to the local government that executed it in 2009.
静岡県立大学の論文