指定管理者制度における運用問題―会計的説明の重要性―

機関リポジトリ Web Site

書誌事項

タイトル別名
  • Some Operational Issues in Designated Manager’s System: Importance of Accounting Explanation
  • シテイ カンリシャ セイド ニ オケル ウンヨウ モンダイ : カイケイテキ セツメイ ノ ジュウヨウセイ

この論文をさがす

抄録

application/pdf

Designated manager’s system is an approach to meet multiple needs of local people and to reduce wasted cost. Local government and private enterprise need to cooperate in this system. But this system has some problems because both have different purposes and directions. 　To get on profitability and to get on publicness are different to coexist. It causes damage for designated manager pursuing publicness to walk over profitability. Therefore, it becomes negative effect for this system; business cannot be continued due to lack of funds, or no business company apply to an appointment of designated manager. As a result, promotion of public welfare, which is the purpose of the designated management facility, cannot be achieved. 　In this paper, we focused on the problem of facility aging and shortage of information provision. It is important for designated manager that local government provides necessary information to applicants and to grasp the financial strength of applicants. For that purpose, local government should positively discuss to use accounting approach such as accrual principle and cash flow statement. It will lead to the realization of management pursuing effectiveness and efficiency like private enterprises while maintaining certain publicness and fairness

収録刊行物

  • 企業研究

    企業研究 33 43-56, 2018-08-31

    中央大学企業研究所

キーワード

詳細情報 詳細情報について

問題の指摘

ページトップへ