Departmental Bulletin Paper 国の財務書類の現状と展望
Current Status and Prospects of Financial Statements for Central Government in Japan

稲田, 圭祐

49 ( 1 )  , pp.29 - 35 , 2016-09 , 和光大学社会経済研究所
In Japan, accounts statements for central government have recently been improved. There are requirements balance sheets, operating cost statement, and cash flow statement based on business accounting. The object of this study is to review the usefulness government financial statement, a business type statement based on the accrual accounting, and to provide an analysis on accounts system of Japanese central government.

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