新地方公会计制度研究会报告书

新地方公会計制度研究会報告書

平成１８年５月

【目次】

総括..........................................................................5

１ 制度整備の目的...........................................................5

２ 基本的考え方............................................................5

３ 実施に当たって...........................................................6

４ 今後の課題..............................................................6

第一章：本報告書の位置付けと検討の経緯.........................................7

本報告書の位置付け...........................................................7

地方の公会計に関するこれまでの取組...........................................7

地方の公会計の新たな展開.....................................................8

国 民間企業の動向...........................................................8

本報告書の特徴..............................................................9

第二章：地方公共団体財務書類作成にかかる基準モデル............................10

第一部：基礎概念...........................................................10

報告主体.................................................................10

情報利用者及びそのニーズ..................................................10

財務書類の作成の目的......................................................11

財務書類の対象範囲........................................................11

決算分析及び予算編成等のための参考情報..................................11

財務書類の質的特性........................................................11

理解可能性の原則........................................................11

完全性の原則...........................................................11

目的適合性の原則........................................................12

信頼性の原則...........................................................12

その他の一般的特性......................................................12

財務書類の構成要素........................................................12

資産 負債アプローチ....................................................13

構成要素の認識及び測定..................................................13

発生主義の活用........................................................13

公正価値.............................................................14

定義...................................................................14

財政状態.............................................................14

業績.................................................................15

純資産の変動..........................................................16

資金収支の状態........................................................18

第二部：様式及び作成方法....................................................20

総則.....................................................................20

財務書類体系...........................................................20

作成単位...............................................................20

作成の基礎となる計数及び会計処理........................................20

作成基準日.............................................................20

表示単位...............................................................20

地方公共団体単体財務書類..................................................20

作成方法...............................................................20

普通会計.............................................................20

公営事業会計..........................................................21

合算 相殺消去........................................................21

表示方法...............................................................21

財務書類...............................................................21

貸借対照表...........................................................21

行政コスト計算書......................................................28

純資産変動計算書......................................................30

資金収支計算書........................................................32

注記.................................................................34

様式（別表）...........................................................35

【様式第1号】貸借対照表..............................................35

【様式第2号】行政コスト計算書........................................35

【様式第3号】純資産変動計算書........................................35

【様式第4号】資金収支計算書..........................................35

【様式第5号】附属明細表..............................................35

地方公共団体連結財務書類..................................................36

連結財務書類体系........................................................36

連結財務書類の作成目的..................................................36

連結の対象.............................................................36

連結対象法人..........................................................36

持分法...............................................................37

連結の手法.............................................................37

連結決算日...........................................................37

連結手続.............................................................37

会計処理基準の相違....................................................38

連結に際しての資産及び負債の評価......................................38

表示方法...............................................................38

連結財務書類...........................................................38

連結貸借対照表........................................................38…… 此处隐藏：17802字，全部文档内容请下载后查看。喜欢就下载吧 ……