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高崎商科大学(Takasaki University of Commerce) >
02 高崎商科大学 コミュニティー・パートナーシップ・センター紀要 >
第4号(2018) >

Please use this identifier to cite or link to this item: http://hdl.handle.net/10087/13046

Title: わが国における地方公会計改革の現状と課題 ―群馬県内市町村の財務状況を踏まえて―
Other Titles: Local Public Sector Accounting Reform❜s Current Situation and Issues in Japan : Based on Financial Position of Municipality in Gunma Prefecture
Authors: 後藤, 小百合
廣瀬, 喜貴
GOTO, Sayuri
HIROSE, Yoshitaka
Keywords: 公会計改革
地方自治体財務書類
発生主義会計
Issue Date: 15-Sep-2018
Publisher: 高崎商科大学コミュニティ・パートナーシップ・センター
Abstract: Public accounting reform is progressed in Japan.The financial document of local goverment plans to create by unified accounting standard.The object of this paper is to consider whether double-entry-bookkeeping and accrual accounting is valid or not in public accouting.So at first we investigated the financial documents of local government in Gunma prefecture and mentioned the problem and solutions.
URI: http://hdl.handle.net/10087/13046
ISSN: 2189-5325
Appears in Collections:第4号(2018)

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