Departmental Bulletin Paper 財政力指数の限界と地方公会計による財務書類の機能
ザイセイリョク シスウ ノ ゲンカイ ト チホウ コウカイケイ ニ ヨル ザイセイ ショルイ ノ キノウ
Limit of Financial Capability Index and Expected Rolesof Financial Statements for Local Governments

大塚, 成男  ,  オオツカ, シゲオ  ,  OHTSUKA, Shigeo

30 ( 2 )  , pp.111 - 150 , 2015-09-30 , 千葉大学経済学会 , チバ ダイガク ケイザイ ガッカイ , Economics Association for Chiba University
So far Financial Capability Index(FCI)has been used to evaluatethe financial strength of the local government. But FCI is not basedon the actual annual expenditures of the local government. That iswhy some local governments are going to fall into a financial crisiseven if their FDI are high. This article shows the possibility, using theresult of financial analysis for Futtsu City, that the local governmentsmay fail even though FDI and other financial indices are high. So newanalytical tools are necessary in clarifying the real financial conditionof local governments. Then this article focuses on“Uniform Standard"which is established by the Ministry of Internal Affairs and Communications(MIC)to introduce the techniques of corporate financial analysisinto the financial accounting for local governments.“Uniform Standard"requires all local governments in Japan to prepare four financialstatements-balance sheet, statement of administrative costs, statementsof net wealth, and statement of cash flows. This article examinescontents of the each four statements and shows the roles thatthey can achieve. In additions, this article suggests new analyticaltechniques that utilize financial information provided by the financialstatements in conformity with“Uniform Standard"

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