Okayama Economic Review
Published by the Economic Association of Okayama University

Online ISSN 2433-4146
Print ISSN 0386-3069

地方債の累積と地方会計制度の改革(1)―自治体のストック情報分析に向けて―

坂本 忠次
抄録
Recently in Japan, we found much public debt in local public finance. In this treatise, we refer to some backgrounds of current increase of local debt, and analyze the present situation of Okayama Prefecture. We also investigate the financial structures of Yamaguchi Prefecture, Hiroshima Prefecture and Osaka Prefecture. Following these analyseis, we suggest the necessity to introduce the system of stock-accounts including double entry bookkeeping in local public finance.
備考
研究ノート (Note)
ISSN
0386-3069
NCID
AN00032897