2024-03-28T08:36:37Zhttps://eprints.lib.hokudai.ac.jp/dspace-oai/requestoai:eprints.lib.hokudai.ac.jp:2115/818042022-11-17T02:08:08Zhdl_2115_81791hdl_2115_526hdl_2115_43244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The Characteristics and Issues of Public Enterprises Accounting: Focusing on Retained Earnings and Supplemental Financial Resources for Capital Accounts濵本, 賢二Hamamoto, Kenjiopen accesspublic enterprises accountingwater utility operatorscapital accountsupplemental financialresourcesretained earnings310Water 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.北海道大学公共政策大学院2021-03-31jpnengdepartmental bulletin paperVoRhttp://hdl.handle.net/2115/818041881-9818AA12291642年報 公共政策学Annals, Public Policy Studies15145161https://eprints.lib.hokudai.ac.jp/dspace/bitstream/2115/81804/1/15-10.pdfapplication/pdf509.33 KB2021-03-31