論文

基本情報

氏名 吉田 寛
氏名(カナ) ヨシダ ヒロシ
氏名(英語) YOSHIDA, Hiroshi
所属 会計ファイナンス研究科
職名 教授
researchmap研究者コード
researchmap機関

題名

Constitution of Public Sector Accounting Separation between Taxpayer and Government

単著・共著の別

単著

概要

The idea of "Separation between taxpayer and government" is a very important idea in the field of public sector accounting.  The  idea of " Separation between capital and administration" clarifies accountability to capitalistsin terms of business administration and has helped systems of accounting to be developed. The opposite but independent existence of taxpayer and government requires the balance sheet of taxpayer and government for each economic unit.  However, according to the Federal Accounting Standards Advisory Board, taxpayers are treated as the same economicunit as the government.  In this article, the reasons for two balance sheets for Taxpayer and government and the method of costing for public good are described.

発行雑誌等の名称

千葉商科大学経済研究所Research Paper Series Apr.

巻・号・掲載ページ(移行用)

No.22 ISSN 1345-2878

発行又は発表の年月

200004