{"created":"2023-05-15T12:24:06.545455+00:00","id":16100,"links":{},"metadata":{"_buckets":{"deposit":"a8e896f1-502e-4615-8a13-395b376eb427"},"_deposit":{"created_by":1,"id":"16100","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"16100"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00016100","sets":["528:1287:1304:2115"]},"author_link":["39706","39704","39703","17461","39707"],"control_number":"16100","item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Applicability of Financial Indicators for Public Management : Verifying Usefulness of Local Government Accounting Information Based on the Case of Suita City","subitem_alternative_title_language":"en"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-06-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"58","bibliographicPageStart":"45","bibliographicVolumeNumber":"65","bibliographic_titles":[{"bibliographic_title":"關西大學商學論集"}]}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"地方自治体では統一的な基準にもとづく財務書類の作成が求められているが，既存の歳入・歳出情報で十分である，自団体に適した活用方法が分からないといった理由から，公会計情報の活用が十分に進んでいない。比較的簡便に公会計情報を活用する方法として，財務指標分析を行うことが考えられるが，総務省により示されている財務指標は，現時点では規範論的な解説にとどまっており，実際的な有用性については今後の検討課題となっている。そこで本研究では，国内外の先行研究にもとづき地方自治体の財務指標を「資産管理／安全性／財政持続性／サービス提供能力」という４つの大分類と，その下に「資産形成度・資産維持／流動性・期間収支／世代間負担衡平性・債務償還能力／サービス効率性・財源自律性」という８つの中分類を設けて整理し，吹田市会計室と協議を行いながら検討した。その結果，限界はあるものの公共施設等の管理や住民目線の情報提供として，公会計情報を活用した財務指標に一定の有用性が認められた。","subitem_description_type":"Other"}]},"item_10_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"本稿はJSPS科研費16K04021（研究代表者：馬場英朗）および関西大学経済・政治研究所「財政の健全化と公会計改革研究班」（主幹：柴健次教授）の助成（2018年度～2019年度）による研究成果の一部である。","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"39706","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Yokota, 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