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農業水利施設へのインフラ会計導入の必要性と諸課題
https://doi.org/10.24514/0002001303
https://doi.org/10.24514/00020013039d22ba27-98ca-418d-ade3-9c8b7f6e07e8
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
TRNIRE207_p13-23.pdf (634.6 KB)
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(c) 国立研究開発法人 農業・食品産業技術総合研究機構
National Agriculture and Food Research Organization, Japan |
| Item type | 紀要論文 / Departmental Bulletin Paper_03(1) | |||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2025-05-30 | |||||||||||||||||||||||||||||
| タイトル | ||||||||||||||||||||||||||||||
| タイトル | 農業水利施設へのインフラ会計導入の必要性と諸課題 | |||||||||||||||||||||||||||||
| 言語 | ja | |||||||||||||||||||||||||||||
| タイトル | ||||||||||||||||||||||||||||||
| タイトル | Necessity and Issues of Adopting Infrastructure Accounting System to Irrigation Infrastructure | |||||||||||||||||||||||||||||
| 言語 | en | |||||||||||||||||||||||||||||
| 言語 | ||||||||||||||||||||||||||||||
| 言語 | jpn | |||||||||||||||||||||||||||||
| 資源タイプ | ||||||||||||||||||||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||||||||||||||||||||||
| 資源タイプ | article | |||||||||||||||||||||||||||||
| ID登録 | ||||||||||||||||||||||||||||||
| ID登録 | 10.24514/0002001303 | |||||||||||||||||||||||||||||
| ID登録タイプ | JaLC | |||||||||||||||||||||||||||||
| 著者 |
北村, 浩二
× 北村, 浩二
× 本間, 新哉
× 加藤, 敬
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| 抄録 | ||||||||||||||||||||||||||||||
| 内容記述タイプ | Abstract | |||||||||||||||||||||||||||||
| 内容記述 | In this study, the necessity and issues of adopting infrastructure accounting system to irrigation infrastructure have been examined. As the traditional public accounting system is based on single-entry bookkeeping and cash principle, it does not refl ect the monetary value of irrigation infrastructure and its necessary operation, maintenance and rehabilitation costs in the fi nancial statements. However, appropriate monetary indication of the value and the related costs of irrigation infrastructure should be refl ected in the fi nancial statements to provide necessary fi nancial information to various stakeholders such as decision makers, farmers, and taxpayers. Therefore, the infrastructure accounting system should be adopted to irrigation infrastructure as it can indicate the monetary value and the related costs of irrigation infrastructure. First, the problems of the existing public accounting system and necessity of adopting the infrastructure accounting system to irrigation infrastructure have been examined. Second, the movement of new public accounting systems which adopt double-entry bookkeeping and occurrence principle has been examined. Finally, the issues of adopting the infrastructure accounting system to irrigation infrastructure have been examined. |
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| 言語 | en | |||||||||||||||||||||||||||||
| 書誌情報 |
ja : 農村工学研究所技報 en : Technical report of the National Institute for Rural Engineering 巻 207, p. 13-23, 発行日 2008-03-31 |
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| 出版者 | ||||||||||||||||||||||||||||||
| 出版者 | 独立行政法人農業食品産業技術総合研究機構農村工学研究所 | |||||||||||||||||||||||||||||
| 言語 | ja | |||||||||||||||||||||||||||||
| 出版者 | ||||||||||||||||||||||||||||||
| 出版者 | National Agriculture and Food Research Organization, National Institute for Rural Engineering | |||||||||||||||||||||||||||||
| 言語 | en | |||||||||||||||||||||||||||||
| ISSN | ||||||||||||||||||||||||||||||
| 収録物識別子タイプ | PISSN | |||||||||||||||||||||||||||||
| 収録物識別子 | 1882-3289 | |||||||||||||||||||||||||||||
