土地開発公社における会計(3) : 滋賀県内の事例を参考にして

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タイトル別名
  • トチ カイハツ コウシャ ニ オケル カイケイ 3 シガ ケンナイ ノ ジレイ
  • トチ カイハツ コウシャ ニ オケル カイケイ 3 シガ ケンナイ ノ ジレイ オ サンコウ ニ シテ
  • Accounting for Public Corporations (3) : The Prior Acquisition of Public Domain

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type:Departmental Bulletin Paper

The paper(3)explains "Accounting standards for public corporation for prior acquisition of public domain" and "Budget standards for public corporation for prior acquisition of public domain." The findings of this paper are:a.The financial statements must be audited in future by an independent certified public accountant and/or audit corporation.b.The information by accrual accounting generally provides a better indication of a public corporation's performance than information about cash receipts and payments. But the accomplishments of public corporations cannot be measured in terms of sales, profit, or return on investment. That is, public corporationsgenerally have no single indicator of performance like a business enterprise's profit. Thus, other indicators of performance need to be usually developed. The indicators must have the requisitecharacteristics of relevance, reliability, verifiability, and neutrality.c.Capital accounting in public corporations for prior acquisition of public domain has a particular characteristic. Its speciality isthat earnings are not available for dividends and need not be distributed externally. All retained earnings are available in principle for reinvestment, for example renewal of equipments.

identifier:彦根論叢, 第304号, pp. 59-80

identifier:The Hikone Ronso, No.304, pp. 59-80

収録刊行物

  • 彦根論叢

    彦根論叢 第304号 59-80, 1996-12

    滋賀大学経済学会

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