政府会計論

科目情報

科目名	政府会計論 Governmental Accounting
種別	特別科目（高大連携講座対象科目）
単位	4単位
大学名	兵庫県立大学
担当教員	都築　洋一郎　准教授
開講期間	後期 (10/1～1/28)
開講日・時間	木曜　16:30～19:45
対象学年	2年次以上
募集人員	指定しない

科目内容

政府会計の仕組みとそこにおける問題点を理解するとともに、現在進行中である政府会計制度改革の方向性を検討する。

回数	講義内容
1	政府会計論の対象領域（本講義の対象領域、政府および会計の定義）
2	政府会計論の対象領域（本講義の対象領域、政府および会計の定義）
3	予算会計制度
4	予算会計制度
5	現行の決算の特徴と問題点
6	現行の決算の特徴と問題点
7	会計制度改革の取り組み
8	会計制度改革の取り組み
9	会計制度改革の取り組み
10	会計制度改革の取り組み
11	会計制度構築方法（会計概念フレームワーク）
12	会計制度構築方法（会計概念フレームワーク）
13	政府会計概念フレームワーク構築に関する論争
14	政府会計概念フレームワーク構築に関する論争
15	政府会計概念フレームワーク構築に関する論争
16	企業財務報告目的とそこにおける特徴
17	企業財務報告目的とそこにおける特徴
18	政府会計制度改革における論点（政府会計の目的）
19	政府会計制度改革における論点（政府会計の目的）
20	政府会計制度改革における論点（意思決定有用性とアカウンタビリティ）
21	政府会計制度改革における論点（意思決定有用性とアカウンタビリティ）
22	SEA報告
23	SEA報告
24	諸外国における政府会計制度改革の取り組み
25	諸外国における政府会計制度改革の取り組み
26	諸外国における政府会計制度改革の取り組み
27	まとめ
28	まとめ
29	試験
30	試験

評価方法

出席（30%）および期末試験（70%）で評価する。

教科書

瓦田太賀四、陳琦、都築洋一郎（共著）『政府会計の進展』清文社、2012

参考図書

亀井孝文『公会計制度の改革第2 版』中央経済社、2011　など

履修にあたって

「簿記論」と「会計学総論」といった会計学一般の基礎知識を有していることが望ましい。

高大連携講座受講生へ

現在、財政赤字をきっかにして、政府会計制度改革が注目をあびています。関心がある方は積極的に受講しください。

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Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141