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第07巻 (2000) >

Please use this identifier to cite or link to this item: http://hdl.handle.net/10087/2312

Title: 公会計システムの一考察 : 地方自治体公会計
Other Titles: A Study of Public Sector Accounting System : Public Sector Accounting System in Local Government
Authors: 中島, 照雄
Keywords: Public Sector Accounting Systemc Finance
Accountability
New Public Management
Value For Money
Financial Reconstruction and Administrative Reform
Local Publi
Issue Date: 31-Mar-2000
Publisher: 群馬大学社会情報学部
Citation: 群馬大学社会情報学部研究論集. 7, 37-56 (2000)
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.
URI: http://hdl.handle.net/10087/2312
ISSN: 1346-8812
Appears in Collections:第07巻 (2000)

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