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Hokkaido University Collection of Scholarly and Academic Papers >
Graduate School of Public Policy / Faculty of Public Policy >
年報 公共政策学 = Annals, public policy studies >
第15号 >
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
| 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 | | resources | | 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) |
| URI: | http://hdl.handle.net/2115/81804 |
| Appears in Collections: | 年報 公共政策学 = Annals, public policy studies > 第15号
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