公会計システムの一考察 : 地方自治体公会計

Abstract

The important issue, for both central and local governments in the 2000's is financial reconstruction and administrative reform. And, pursuing a policy of government decentralization has been regarded as an important issue in 1990's, and since 1999 it has received much attention at the central government and local government levels. In 1999,the Government Decentralization Law was passed. As expected, that the relationship between the central and local government has changed drastically. This report gives a study of Basic Concepts of Reform of Public Sector Accounting System in Local Government, and so on, is presented as follows : 1. Introduction. 2. Central Public Finance and Local Public Finance : An Overview. 3. Issues of Public Sector Accounting System in Local Government. 4. Conversion of Public Sector Accounting System in Local Government. 5. Development of Public Sector Accounting System in Local Government. 6. New Public Management. 7. Conclusion.