地方債の累積と地方会計制度の改革（2, 完）―自治体のストック情報分析に向けて―

Following the last paper, we treat the problems of recent accumulation oflocal public debt in Japan and the reform on the system of accounts in local public finance. In this paper, we investigate the characteristic of the first budget bills of prefectural governments in 1998 fiscal year, and then we refer to the financial structures ofOkayama prefecture's budget bill. Following these analysis, we discuss the tasks of the establishment of balance-sheet in local government and the necessity to introduce the system of stock-accounts including double entry bookkeeping. In this point, the recent Report of Syakai-Keizai-Seisansei-Honbu and Mie prefecture's attempt on the settlement of finance with double entry bookkeeping are very interesting, but we must say that these attempts still have some problems to solve. In the last chapter, we discuss how to analyze the stock-position of local government finance and suggest to introduce Performance Budgeting System for the present.

研究ノート (Note)