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構想日本official blog

自治体決算カードの見方解説

【自治体決算カードの見方】その10:投資的経費

【自治体決算カードの見方】その10:投資的経費


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これまで9回にわたって決算カードの見方と問題点等を説明してきましたが、シリーズの…

【自治体決算カードの見方】その9:人件費

【自治体決算カードの見方】その9:人件費


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人件費には市町村長や市町村議会議員への報酬等や職員への給与等、教育委員や農業委員…

【自治体決算カードの見方】その8:扶助費、繰出金

【自治体決算カードの見方】その8:扶助費、繰出金


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今回からは、「財政の体質改善」に向けて留意すべき点を歳入・歳出の項目の中から紹介…

【自治体決算カードの見方】その7:基金

【自治体決算カードの見方】その7:基金


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地方自治体は、年度間の財源調整や特定目的のための財源確保の一環として、年度の財政…

【自治体決算カードの見方】その6:将来負担比率

【自治体決算カードの見方】その6:将来負担比率


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将来負担比率とは、将来支払っていく可能性のある負担等の現時点での残高を指標化し、…

【自治体決算カードの見方】その5:地方債・公債費

【自治体決算カードの見方】その5:地方債・公債費


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前回、公債費関係の各種指標の見方と、地方債の役割、発行限度額について述べましたが…

【自治体決算カードの見方】その4:公債費負担比率、公債費比率

【自治体決算カードの見方】その4:公債費負担比率、公債費比率


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公債費負担比率と公債比率は、いずれも、借金等の返済に税金などの一般財源がどの程度…

【自治体決算カードの見方】その3:経常収支比率

【自治体決算カードの見方】その3:経常収支比率


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私たち個人の家計で、給料などの経常的な収入に対して、食費や家賃などの生活費や教育…

【自治体決算カードの見方】その2:実質赤字比率

【自治体決算カードの見方】その2:実質赤字比率


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  歳入決算額から歳出決算額、翌年度への繰越額を差し引いた金額が実質収…

【自治体決算カードの見方】その1:実質収支比率

【自治体決算カードの見方】その1:実質収支比率


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財政状況を分析する際には、財政収支、財政構造、将来への財政負担の3つの切り口から…


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