地方公会計改革と自治体の歳出行動の関係

抄録

　In this paper, we analyze the relationship between local public accounting reform and local government expenditure behavior from FY2009 to FY2015.

　The purpose of this reform is to optimize and slim the public sector size by using the information from local government financial statements. In 2006, two local public accounting standards, "Standard model (Kijyun model in Japanese) " and "Modified model (Kaitei model in Japanese) " are offered by Ministry of Internal Affairs and Communication (MIC). From that time on, local public accounting reform has been vigorously promoted.

　By our empirical analysis using panel data regression, we obtained some key results. First, expenses for general administration and public works tend to be suppressed by introduction of the financial statements according to MIC’s local public accounting standards. Second, adopting "Standard model" and "Modified model" are more strongly related to suppression of those expenses than other types of financial statements. These results imply that making the financial statements by local governments leads to increasing transparency of budgetary procedures and optimizing the local government expenditure.