Abstract
In order to maintain a large amount of the social infrastructure appropriately and toprovide a steady supply of it, we have to promote improvement in much more accountability, and management ofthe social infrastructure effectively. And for that, it is necessary to grasp the quantity and the state of the infrastructure stock exactly, and evaluating them appropriately.
In order to respond to these subjects, this paper shows that it is required for management of social infrastructure to build the “infrastructure accounts” which took in the business-accounting-viewpoint. Furthermore, since it is indispensable to construction of “infrastructure accounts” to evaluate the quantity and the state of a social infrastructure stock appropriately, we classified the subject in the present social infrastructure stock data, and tried to estimate the stock amount, based on the ledger etc., and clarified the future subject
