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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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Title: 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
Other Titles: The Characteristics and Issues of Public Enterprises Accounting: Focusing on Retained Earnings and Supplemental Financial Resources for Capital Accounts
Authors: 濵本, 賢二1 Browse this author
Authors(alt): Hamamoto, Kenji1
Keywords: public enterprises accounting
water utility operators
capital account
supplemental financial
retained earnings
Issue Date: 31-Mar-2021
Publisher: 北海道大学公共政策大学院
Journal Title: 年報 公共政策学
Journal Title(alt): Annals, Public Policy Studies
Volume: 15
Start Page: 145
End Page: 161
Abstract: 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.
Type: bulletin (article)
Appears in Collections:年報 公共政策学 = Annals, public policy studies > 第15号

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