公営企業会計の特徴と課題 : 資本的収支の補填財源と内部留保に着目して

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  • The Characteristics and Issues of Public Enterprises Accounting: Focusing on Retained Earnings and Supplemental Financial Resources for Capital Accounts
  • コウエイ キギョウ カイケイ ノ トクチョウ ト カダイ : シホンテキ シュウシ ノ ホテン ザイゲン ト ナイブ リュウホ ニ チャクモク シテ

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Water utility operators use public enterprises accounting practices to enable an accurate understanding of the status of their assets. Public enterprises accounting distinguishes between operating accounts and capital accounts, and capital accounts are characterized by having a chronic deficit. However, descriptions of the financial resources that cover these deficits are extremely rudimentary and inadequate, and it is impossible to directly ascertain the level of retained earnings that have been built up in support of financial resources. Therefore, this paper gives a detailed description of the supplemental financial resources and identifies a technique for ascertaining the retained earnings.

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