ISSUES AND PERSPECTIVES FOR INFRASTRUCTURE ACCOUNTING SYSTEMS

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  • インフラストラクチャ会計の課題と展望
  • インフラストラクチャ カイケイ ノ カダイ ト テンボウ

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In this paper, the role and basic idea of infrastructure accoucnting for infrastructure management is discussed. Infrastructure accounting plays the basic roles for accountability management, efficient resource allocation, asset management, and economic statistics building. The paper discusses the relvant schemes for asset evaluation and accounting, the procedures for account making, and illustrates the application examples of infrastructure accounting. To establish infrastructure accounting systems, multidisciplinary approaches from accounting theory, private and public administrative theory, economics should be coordinated with aids of practical experiments in the real worlds. The paper is concluded by summarizing research issues, including accountability, auditing, et al., which are reserved for future investigation.

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