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ID 46740
file
title alternative
Components and Changes in Japanese Municipal Reserve Funds
creator
subject
積立金現在高
歳入歳出収支
地方債収支
積立金収支
Municipal Reserve Funds
Revenues-Expenditures Balance
Bonds Issue-Redemption Balance
Funds Withdrawal-Deposit Balance
NDC
Public finance
abstract
市町村合併の有無と東日本大震災の被災地であるかどうかに留意しながら、2009~2015年度における市町村の積立金現在高の変化とその要因を分析した。すべての種類の積立金(財政調整基金、減債基金、その他の特定目的基金)を対象とした。積立金現在高を歳出決算額、基金取崩し額、剰余積立金(歳計剰余金処分による基金編入)に分解した。歳計剰余金を純繰越金、繰上償還金、剰余積立金に分解した。基礎的財政収支の概念を借りて、歳入歳出収支(歳入一繰越金一歳出)、地方債収支(地方債発行額一元利償還額)、積立金収支(基金取崩し額一積立額)という3種類の収支バランスの関係を考察した。
abstract
This paper analyzes the components and changes in Japanese municipal reserve funds between FY2009 and FY2015, considering the experiences of municipal mergers and the Great East Japan Earthquake. All sorts of municipal funds are considered, including Financial Adjustment Funds, Sinking Funds, and Special Purpose Funds. The accumulation of funds is decomposed into a Settled Amount in the Budget, the Withdrawal of Funds, and Surpluses in the Final Accounts. The Surplus in the Final Accounts comprises Net Accounts Brought Forward, Advanced Redemption of Bonds, and Reserves for Funds. Fiscal balance is decomposed into Revenues-Expenditures Balance, Bonds Issue-Redemption Balance and Funds Withdrawal-Deposit Balance.
journal title
The Bulletin of the Center for Research on Regional Economic Systems, the Graduate School of Social Sscience, Hiroshima University
issue
Issue 29
start page
3
end page
24
date of issued
2018-03
publisher
広島大学大学院社会科学研究科附属地域経済システム研究センター
issn
1884-7455
ncid
language
jpn
nii type
Departmental Bulletin Paper
HU type
Departmental Bulletin Papers
DCMI type
text
format
application/pdf
text version
publisher
department
Graduate School of Social Sciences
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