Abstract
In this research, we have aimed at grasping the present condition of managing accounts in public cultural facilities and making the nationwide situation clear through the questionnaire survey conducted with 1995 as the target year, furthermore considering about subjects in the future. Also, we have analyzed the accounting structure of expenditures and revenues in public cultural facilities, and have indicated the difference with private theatres. As a result of the analysis, we have read the nationwide situation of managing accounts, that is the tendency of which has depended on the difference of the state of facilities.
