Published 2016 years 03 month 14 Date
The national unified style that has been shown from the Ministry of Internal Affairs and Communications, the overall financial situation of some clerical union to special accounting and relations, including general accounting, financial condition of the third sector, also, such as situation and financial indicators of financial support of the town we will publish financial information.
Heisei 22 year financial comparison analysis table and financial status, etc. list than financial results are integrated, became a "fiscal situation Book".
The description of the financial situation, such as the list is as follows.
1 financial situation of general account and special accounts (mainly those pertaining to ordinary account)
※ ordinary account and, because of the financial comparison, etc. of each local government, a local government finance statistics on a unified accounting classification to be used, is a classification that fall in all of the organizations.
2 1 other than the financial situation of the Special Account (those pertaining to public business accounting)
- National Health Insurance business special accounts and the elderly health business special accounts and public enterprise accounts (water projects, sewer business, etc.) will be in the balance sheet situation of the special account that belongs to the public business, such as.
3 financial condition of some such affairs associations involved
· NAGAWA will be the closing situation, such as a part-affairs associations that are subscribed.
4 situation of the financial support of the third business conditions and local governments of the sector, etc.
- It becomes as financial performance of the third sector or the like which one of the following conditions is true.
(1) (including the bypass stake) NAGAWA those that invest more than 25%
(2) NAGAWA those that have implemented financial support (subsidies, loans, loss compensation, debt guarantees) the
5 financial indicators [statistics on, and then calculated based on the situation of ordinary account. ]
- Financial capability index
An index that indicates the financial strength of the local governments, the average value of the past three years of the numerical value obtained by dividing the standard financial base amount the standard financial revenues. The higher the financial capability index, reserves financial resources on the ordinary allocation tax calculation will be large, it can be said that there is a funding surplus.
- Real balance
The proportion of real income and expenditure amount for standard financial scale (shows the standard scale of general financial resources of local governments).
The ratio when the real income and expenditure surplus is surplus is a positive number, and in the case of the deficit it is represented by a negative number.
- Real debt service ratio
Local taxes, usually issued has not been identified Shito as tax, of the financial resources to be annual recurring basis revenue, substantially, including those quasi-cheat in public debt costs, such as pay-out money for the debt service and public enterprise bonds such public debt payments amount equivalent to the average of the previous three years of the proportion of those that have been appropriated to the (usually allocation tax is excluded. what is measures).
Under the municipal bond consultation system, more than 18% of the organization, it is necessary to permit upon the issuance of municipal bonds.
- Current account ratio
An indicator to determine the elasticity of the fiscal structure of local governments, labor costs, aid costs, of the general financial resources to have been appropriated in annual recurring basis outlays are expenses (recurring expenses) as of the public debt cost the proportion that the amount is, local taxes, general revenue, which is every year a recurring basis revenue centered on the ordinary allocation tax (ordinary general revenue), accounted in the total amount of tax reduction supplementary bonds and extraordinary financial countermeasures bonds.
This measure is intended to see whether it is recurring expenses in the appropriation what extent ordinary General Fund revenues, indicating that the ratio is progressing rigidity of higher finance.
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