日本の地方自治体会計の計算構造

概要

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The purpose of this paper is to clarify accounting structure of a public sector accounting. In 2006,the Ministry of Internal Affairs and Communications issued research report about accounting system of local government. This report promotes double entry bookkeeping and accrual basis in local government accounting under the Asset-and-Liability view which relates to income measurement originally. This paper tries to clarify the accounting structure of new local government accounting on the basis of the Asset-and-Liability view with focusing on calculation of net asset and calculation of changes of net asset based on the record of reason for changes of asset and liability.