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🏛 | Asking whether the voice of the people is sincere or the same as the Abe administration


Photo Based on the provisions of Article XNUMX of the Constitution, on the XNUMXth, XNUMX members of the House of Councilors who belong to the Constitutional Social Democratic Party, Citizens, Shinryokufukai, Communist Party, Reiwa, Hekisuikai, and Okinawa no Kaze demanded to convene an extraordinary session of the Diet and became the Speaker of the House of Councillors. submitted a request for an extraordinary session of the Diet.

Whether it is sincere to the voice of the people and is the same as the Abe administration is questioned

 
If you write the contents roughly
We also strongly demand a long-term session that includes the necessary budget compilation."
 

Based on the provisions of Article XNUMX of the Constitution, on the XNUMXth, I belong to the Constitutional Social Democratic Party, Citizens, Shinryokufukai, Communist Party, Reiwa, Hekisuikai, and Okinawa no Kaze. → Continue reading

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budget

budget(Yo-san) isincome,expenditure Ofplan[1], Also onefiscal yearIn (of central and local governments)revenue-Annual expenditurePlan[1].

"Budget" in Japanese means a plan or plan of income and expenditure for a certain period, not only the government but alsoCompany,Household such asEconomic agentBut it is formulated[2]..There are two types of budgets: public accounting, which is organized by the central government and local governments regarding revenues and expenditures, and private accounting, which is organized by companies regarding income and expenditures.On the other hand, the English budget is originally derived from a leather bag that holds a budget document, and generally refers to a binding document backed by the coercive force established by the government.[3].

Budget in public accounting

A budget is a budget that defines a government spending plan for a certain period of time in a law or a form conforming to the law and is approved by the parliament.[4].

Fiscal budgets do not always exist if there is an act of coercion that unites society.[5]..Even if the feudal lord has formulated a household spending plan for the lord, the feudal lord is free to change it and does not have the character of a binding document.[5]..There is no need to budget in a nation where the ruler owns the intrinsic factor of production[6]..The concept of budget came into the state only after the ruled owners privately owned the intrinsic factor of production.[6].

If we take the principle that all income and expenditures from government activities are included in the budget, we have to adopt a system to obtain parliamentary approval at regular intervals.[7]..This fixed period is called the budget fiscal year.[7]..Budget fiscal year is usually one year[7][8]..In Japan and the United Kingdom, the budget fiscal year is from April to March of the following year.[7]..In France and Germany, the budget fiscal year is from January to December.[7]..In the United States, the budget fiscal year is from October to September of the following year.[7]..In addition, some states have a budget period of two years in the US state budget.[7].

Budget format

In many countries such as Western countries, it is enacted in the form of the revenue law and the expenditure law.[9][10]..If the budget-based form is adopted, the tax for the year cannot be collected unless the revenue law is passed by the parliament as in France.[10]..A method that requires parliamentary approval in the annual budget for taxation is called the one-year tax principle.[11].

In Japan, the budget is established in a format that conforms to the law, after deliberation and resolution by the Diet, rather than taking the form of a law (Article 86 of the Constitution of Japan[12]..In Japan, the budget is not a law, so if a tax law is passed, tax can be collected automatically as long as the law exists.[7]..The method of taxing according to the law (tax law) after distinguishing between the budget and the law is called the perpetual tax method.[7].

Budget function

  • Policy function
    The policy function of the budget is that the budget is a means to financially enable the implementation of all the policies of the country, and the funds for implementing public policies are recorded as the budget and the budget Is financially backed by how to raise funds to implement the policy[13].
  • Political function
    The political function of the budget is that the budget is a means of monetarily expressing the government's political action plan, and the government as the political party in charge of the administration aims for re-election and realizes political ideas. Is taking budgetary measures for[8].
  • Control function
    The budget control function is that the budget is a means for the legislature (parliament) to control the administration (government).[8]..Regarding the revenue budget, the government is controlled by approving the budget for tax revenue and public debt revenue and enacting the tax law and financial law behind it.[8]..In addition, regarding the expenditure budget, clarify the budget content and budget execution responsibility and check the use of funds.[8].
  • Management function
    The budget management function is a function that the budget is a management means to improve the efficient use of funds. By clearly defining the production level, we pursue the production method or input method that minimizes the cost, and the funds Budget is used for efficient utilization[14].
  • Planning function
    The budget planning function is the function that the budget is a means of planning and managing policies such as economic policy.[15].

Budget principle

Classic budget principle

The budget principle is a standard formulated to control the budget prepared each year by the people through the parliament.[7].. The budget principle established in England in the middle of the 19th century is called the classical budget principle.[16].

  • Principle of integrity (principle of total budget principle)
    The principle of integrity (the principle of total budget principle) is the principle that all income and expenses are required to be recorded as they are in total.[17][18]..This is because in order to control finances through the budget, all income and expenditure must be included in the budget without being hidden.[18]..In Japan, it is stipulated in Article 14 of the Fiscal Law[15][18]..Private economic agents such as companies allow a net accounting principle that deducts the expenses required to obtain income from income, but when the government is the economic agent, it is legal that it is controlled as decided by the parliament. Is emphasized, so a totalization principle is used that does not record only the difference between income and expenses.[18].
  • Principle of unity (principle of unity)
    The principle of unity (principle of unity) is the principle that income and expenses must be recorded as a single budget and there must not be more than one budget.[17][19]..This is because if multiple budgets are arranged side by side, the mutual relationship becomes complicated and the control function cannot be fulfilled, or the efficient use of funds becomes difficult and the management function cannot be fulfilled.[17]..The principle of unity is a budget principle realized by the United Kingdom's Integrated Treasury Fund Act of 1787.[19]..The principle of unity is the basis of the principle of non-effectation, which prohibits the allocation of specific income to specific expenditure.[17][19]..It is virtually impossible to adhere to this principle of unity in modern financial management, and a special account system has been established.[20].
  • Principle of clarity (principle of clarity)
    The principle of clarity (principle of clarity) is that the content of the budget must be in a format that allows the public to clearly understand the source of income, the purpose of expenditure, the location of responsibility, etc. It means the principle that it must be rationally and systematically clarified by purpose, institution, etc., and the overview must be expressed in simple quantitative expressions.[21][19].
  • Principle of exclusivity
    The principle of exclusivity is the principle that the budget must not include matters other than revenue and expenditure.[17].
  • Principle of rigor
    The principle of rigor is the principle that when formulating a budget, the estimated income and expected expenditures to be included in the budget must be as accurate as possible.[17][22]..This is because if the income is intentionally underestimated or the expenditure is overestimated, there is room for the administration to carry out fiscal manipulation, and the fiscal control by the parliament will not function effectively.[22]..However, in reality, there are limits to accurate estimates, so a cautious principle is adopted in which income is conservative and expenditure is overestimated, and it is generally estimated that an annual surplus of about 3% of the budget scale will be generated. It is common.
  • Principle of advancement
    The principle of prioritization is the principle that the budget must be completed and approved by Parliament by the beginning of the relevant fiscal year.[23][24]..Strict application of the principle of prioritization creates a budget gap that forces administrative activity to cease if the budget is not approved by the parliament by the start of the fiscal year.[24]..For the budget gap, there is a method called the enforcement budget, which implements the previous year's budget as it is in the new year, but it will significantly limit the budget deliberation right of the parliament.[24]..Another way to deal with budget gaps is to create a short-term provisional budget to address it.[24]..in Japan's case,Article 71 of the Japanese Empire ConstitutionHad adopted the enforcement budget, but the current budget system has adopted the provisional budget system.[25].
  • Principle of limitation
    The principle of limitation is the principle of prohibiting the accommodation of expenses recorded in the budget between the years, the accommodation between the purposes of expenditure, and the excess of the amount of expenditure.[23]..Expressed as the principle of fiscal year independence, the principle of prohibiting diversion, and the principle of prohibiting excess spending, respectively.[23]..The principle of fiscal year independence is that expenditures for each fiscal year must be covered by income for that fiscal year, and budgets must be prepared for each fiscal year and approved by the parliament. Although the meaning is different from the single-year principle, the single-year principle is the premise of the principle of fiscal year independence.[26].
  • Principle of openness
    The principle of openness is the principle that information on the budget should be disclosed not only to the parliament but also to the public.[23]..Disclosure of budget figures is generally1781Of the French Finance MinisterNeckerIs said to have started by publishing a "financial report to the king" (however, budget figures have been published in Britain since the Glorious Revolution).[27]..Furthermore, the principle of openness came to be considered necessary not only for budget deliberation in parliament but also for the whole nation, and the principle of openness in this sense was established in 1834 by the British Parliament. It is said that it was after the newspaper press seat was set up in[27].

Modern budget principles

From the idea that modern financial management should give more discretion and responsibility to the government and diversify budget procedures, some advocates of modern budget principles such as Harold Smith have emerged, and these budget principles are modern. Called the budget principle[16].

The modern budget principle aims to apply the corporate accounting principle to public accounting, but the fiscal principle is based on the democratic principle that the ruled person governs social integration, and the market society cannot deny this. It is believed that there is a need to balance the demand for efficiency with fiscal democracy.[16].

Budget circulation

A budget is created for each fiscal year, but the process of operating one budget usually takes three or more years, which is called budget circulation.[28]..There are four processes in the budget cycle: the planning process, the decision process, the execution process, and the settlement process.[28]..Of these, the budget planning process and the decision process are collectively called the organization process.[28].

In parliamentary cabinet countries, the cabinet formulates a budget and submits it to parliament.The United States is a presidential country and the parliament has the authority to prepare the budget, but in 1921 the budget bureau was established under the president, and the parliament decides the expenditure budget law based on the budget document.[29]..In each country, the actual budget is planned by the government.[29].

Budget reform

Budgeting

  • Budget system by business
    From the perspective of effectively achieving administrative objectives, manage according to business objectives.
  • Zero-Base Budgeting (ZBB (Zero-Base Budgeting))
    A method in which all plans are assessed from scratch for each fiscal year as new businesses.
  • Incrementalism
    For approved expenditure items, make a budget by the method of "range of ○% increase from the previous year".
  • Sealing method (Approximate request standard
    A method adopted due to the need to curb the scale of finances, and keeping the scale of the entire budget within a certain standard.
  • Planning Business Budget System ((PPBS (Planning-Programming-Budgeting System))
    in AmericaCost-benefit analysisA method that introduces the method of, compares and measures the effects of multiple alternative policies based on the same criteria, and decides to reduce or increase the budget based on the effects.
  • Sunset (timed) method
    A method in which all budget items are set as time-limited measures without exception, and only expenditures that are deemed necessary are continued.

Discretionary budget system (administrative demand budget system)

Calculate the year-on-year growth rate of the demand for administrative services in charge of each administrative department based on objective and statistical standards such as air / land transportation volume and military power of neighboring countries, and based on that, allocate the budget to each administrative department. A system that allows internal reserves and the discretionary power of each department within the budget of the department.

As a matter of fact, the budget allocated to each department cannot interrupt the expenditure cost, so the expenditure cost budget and the new business budget are separated, and the expenditure for the current year is calculated based on the base year expenditure cost and the administrative demand growth rate. Expense quota guidelines have been established, and for departments whose expenditure costs exceed the guidelines due to shrinking administrative demand, the excess is allowed after reducing the number of personnel at the statutory rate according to the excess amount and extending the useful life. , The remaining amount will be allocated to each department as a new project budget according to the new project cost for the base year and the administrative demand growth rate.

  • Strong Points
    • Since budget allocation is based on objective and statistical standards rather than the discretion of the finance department, the effects of vested interests and political pressure are weakened, and the budget can be allocated to the necessary departments.
    • Under the current budget system, internal reserves are not allowed even if each department saves money, and on the contrary, the budget will be reduced from the next fiscal year, so it is difficult for each department to work on saving motives, but by allowing internal reserves, each department's willingness to save Will increase.
    • The number of staff will be reduced automatically in the departments that reduce administrative demand.
  • problem
    • It is difficult to obtain the cooperation of the finance department because it leads to the reduction of the discretionary power of the finance department.
    • If the deficit of each department's accounting (special account) becomes an expenditure expense for the entire budget, the effectiveness will be reduced.
    • Ensuring fairness is a problem in the formulation of administrative demand calculation standards and the selection of experts in the formulation of the standards.

Multi-year budget system

It is a system that formulates a budget in multiple years and allows each department to allocate the budget left over in a single year to the new business of the department in the next year.

  • Strong Points
    • Retained earnings are allowed to save money in each department.When used in combination with the service life review, many new businesses will be possible with the same budget.
    • Compared to the discretionary budget system (administrative demand budget system), there is a possibility that the cooperation of the finance department, etc. can be obtained as much as the budget approval / disapproval right of the finance department remains.
  • problem
    • The current situation where budget allocation between ministries and agencies is fixed and vested interests cannot be changed.For example, while it is practically impossible to increase the allocation to the defense budget in response to the arms race of neighboring countries, dams with doubtful necessity will continue to be built.
    • Reducing the number of staff in the departments that reduce administrative demand has become a political issue and has not progressed.
    • If the deficit of each department (special account) becomes an expenditure expense for the entire budget, the effectiveness will be reduced.
    • It takes more time to prepare than the single-year budget system, and the burden on the finance department is particularly heavy, so it is necessary to increase the number of personnel.
    • The burden of budgeting for the finance department will increase dramatically.

Japan budget system

National budget

Japan's national budgetGeneral accountBudget andSpecial accountIt consists of a budget, and there is also a government-related budget.[30]..The fiscal year is from April to March.Regarding the legal nature of the budget, the theory is divided into the budget administration theory, the budget law theory, and the budget national law form theory (common theory).According to the common wisdom, the budget is established as a legal form different from the law.[30]..In Japan, both revenue and expenditure require a Diet vote[30].

The budget shall be the general budget, the revenue and expenditure budget, the continuation cost, the carry-forward allowance, and the national treasury debt burden act (Article 16 of the Finance Law).

The Cabinet must prepare a budget for each fiscal year, submit it to the Diet, and receive its deliberation and vote (Article 86 of the Constitution).The authority to submit the budget to the DietCabinetIn (Article 73 of the ConstitutionNo. 5),Ministry of FinanceCreated in consultation with each ministry and agencyCabinetAfter being decided, it will be submitted to the Diet in January (Article 27 of the Finance Law).

BudgetHouse of RepresentativesMust be submitted first (Article 60, Paragraph 1 of the Constitution).If the House of Councilors votes differently from the House of Representatives and there is no consensus even after holding a council of both Houses, or if the House of Councilors receives the budget approved by the House of Representatives and does not vote within 30 days, except during the period of the Diet recess In some cases, the House of Representatives vote becomes the Diet vote (Article 60 of the Constitution of Japan(Item 2).

When the budget is established, the Cabinet allocates the revenue and expenditure budget, continuing expenses, and national treasury debt burden to the heads of each ministry and agency, in accordance with the resolution of the Diet (Article 31 of the Finance Law).

After the war, Especially oldMinistry of FinanceIn the era, with the release of the government budget bill, the former Ministry of Finance used the sequence of figures of the total budget.punIt was an annual event to announce.The wording of a good impression gives a hopeful meaning, and the aim is to publicize the budget and create a topic.In addition, to this newsNews reportEach institution may make its own puns.In this case, there are many things that are ironic.Even nowMunicipalitiesThere is a place to announce the puns along with the budget decision (General account budget puns by the Ministry of FinanceSee).

Local budget

Local governmentThe idea of ​​the budget is almost the same as the national budget.In this sectionLocal government lawList only the number of articles.

  • Total budget principle
    fiscal yearAll income and expenditures in Japan must be included in the revenue and expenditure budget (210 article).
  • Budget proposals, etc.
    The head must prepare a budget for each fiscal year and pass a parliamentary vote before the start of the year.In this case, the chief must submit the budget to the parliament together with the instructions by 30 days for prefectures and designated cities and 20 days for other cities and towns and villages at the latest before the start of the year. Must be (211 article).
    Parliament can increase the budget and vote on it, but it cannot violate the authority to submit the chief's budget (Article 97 paragraph 2).
    The authority to submit the budget to the parliament is exclusive to the head of the local public body, and the parliament and other executive bodies (boards of education, election administration committee, etc.) do not have the right to propose the budget.
    Local public enterpriseThe manager of a public enterprise prepares a budget draft, and the head of a local public body prepares the budget and proposes it to the parliament (Local Public Enterprise Law(Article 24).
  • Budget content (215 article
    1. Revenue and Expenditure Budget
      Reserve fund(217 article
    2. For cases that require several years to fulfill in cases where expenses are paid, the total amount and annual amount of the expenses are determined according to the budget, and the expenses to be spent over several years (212 article).
    3. Expenses to be used to carry over to the next fiscal year for expenditure budget expenses that are not expected to be completed within the fiscal year due to their nature or reasons after the budget is established (213 article).
    4. Local bond
    5. Temporary borrowing
    6. Diversion of expenses in each section of the expenditure budget

United States budget system

(English editionConsists of federal funds for accounting for funds owned by the federal government and trust funds for accounting for funds entrusted to the federal government.[30]..Fiscal year is from October to September[30]..Budgets are usually enacted as a 13-piece spending budget law, and revenues are presented as a mere outlook.[30].PresidentDoes not have the right to submit a budget.The president every yearBudget textbookHowever, the budget textbook is not the subject of direct voting by the parliament, but is the prototype of each expenditure budget bill.[30]..Revenue budget billConstitutionBy the provisions ofHouse of RepresentativesThe expenditure budget bill is also a convention of the House of Representatives.[30].

UK budget system

United KingdomNational budget consists of integrated national treasury funds and national loan funds[30]..The integrated national treasury fund corresponds to the general account in Japan, and the national loan fund corresponds to the FILP plan in Japan.[30]..Fiscal year is from October to September[30]..The fixed cost of the integrated national treasury fund is enacted as a law called the fixed cost expenditure law.[30]..Default costs and revenue estimates for integrated state treasury funds and state loan funds are not subject to parliamentary voting[30]..The right to organize the budget is exclusively for the Cabinet, but by convention all bills are submitted by members of the Diet, and the budget bill is also submitted in the name of the Minister of Finance.[30]..Budget is in the House of Representatives[30].

German budget system

GermanyNational budget consists of total budget and individual budget[30]..The total budget consists of a budget list, a funding list, and a credit funding plan.[30]..Revenues and expenditures by ministry and agency are the contents of individual budgets[30]..Fiscal year is from October to September[30]..Budget is established in the form of law (budget law)[30]..The budget law shows the amount of revenue and expenditure, and the total budget is attached as an appendix.[30]..Although individual budgets are subject to voting, they are not formally part of the Budget Law and there is no promulgation procedure.[30]..Budgeting rights are exclusive to the Cabinet, and the budget bill isCongressUS House of RepresentativesSubmitted at the same time[30].

French budget system

FranceNational budget consists of fixed and provisional funding operations[30]..The fixed fund operation consists of a general budget equivalent to the general account and an attached budget.[30]..Provisional fund manipulation deals with fund manipulation that presupposes redemption[30]..Fiscal year is from October to September[30]..The budget is enacted in the form of law (budget law), and both revenue and expenditure require a parliamentary vote.[30]..The right to organize the budget and the right to submit the budget are exclusively for the Cabinet, and the budget bill isNational AssemblyHas the right to vote[30].

Budget in private accounting

When we say "budget" in a company, we first set the specifics based on our management vision.aimsAnd that goal数字Is expressed as[31]..There are several ways to classify budgets.For example, "Salesbudget""costIt can be classified into "budget" and "investment budget".

A company's budget is particularly focused on how to estimate income and sales.

The Globis MBA Glossary lists two prototypes for budgeting.[31].. "Top-down type" and "bottom-up type"[31].

The "top-down type" here is a method of making a budget in which the management unilaterally decides the budget of each department.This does not reflect the opinions of the site, so from the perspective of the people at the site, the budget isQuotaThere is a tendency to feel that it is difficult to motivate people in the field.[31]. So-calledmotivation,moraleWill go down.

The "bottom-up type" is a method of making a budget in which each site voluntarily sets a budget, accumulates the totals for each department, and finally sets a company-wide budget.This has the aspect that simply adding up the budgets of each site is far from the profit target of the company as a whole.

Both have major drawbacks.Therefore, in a well-managed company, adjustments are often made to reduce problems and create a budget that has the best of both worlds.

For example, the management team creates budget drafts / drafts that the management team thinks are necessary as a company, and the site side / department side creates possible budget drafts / drafts from the perspective of the site, and the partners bring them together. We will set up a place for face-to-face discussions, explain the circumstances in which each number was calculated, and listen to the explanation of the other party to try to understand the circumstances of the other party, and then the other party is convinced. Make adjustments to find the numbers you can.

footnote

[How to use footnotes]

Source

  1. ^ a b Kojien XNUMXth Edition [Budget]
  2. ^ Naohiko Jinno, "Financial Studies Revised Edition", Yuhikaku Publishing Co., Ltd., 2007, p. 75. 
  3. ^ Naohiko Jinno "Finance Revised Edition" Yuhikaku, 2007, p. 76. 
  4. ^ Akira Yokoyama,Yoshihisa Baba,Isao Horiba "Modern Finance" Yuhikaku, 2009, p. 45. 
  5. ^ a b Naohiko Jinno, "Financial Studies Revised Edition", Yuhikaku Publishing Co., Ltd., 2007, p. 77. 
  6. ^ a b Naohiko Jinno, "Financial Studies Revised Edition", Yuhikaku Publishing Co., Ltd., 2007, p. 82. 
  7. ^ a b c d e f g h i j Naohiko Jinno, "Financial Studies Revised Edition", Yuhikaku Publishing Co., Ltd., 2007, p. 91. 
  8. ^ a b c d e Akira Yokoyama, Yoshihisa Baba, Isao Horiba, "Modern Finance," Yuhikaku Publishing, 2009, p. 47. 
  9. ^ Akira Yokoyama, Yoshihisa Baba, Isao Horiba, "Modern Finance," Yuhikaku Publishing, 2009, pp. 45-46. 
  10. ^ a b Naohiko Jinno, "Financial Studies Revised Edition", Yuhikaku Publishing Co., Ltd., 2007, p. 90. 
  11. ^ Naohiko Jinno, "Financial Studies Revised Edition", Yuhikaku Publishing Co., Ltd., 2007, pp. 90-91. 
  12. ^ Akira Yokoyama, Yoshihisa Baba, Isao Horiba, "Modern Finance," Yuhikaku Publishing, 2009, p. 46. 
  13. ^ Akira Yokoyama, Yoshihisa Baba, Isao Horiba, "Modern Finance," Yuhikaku Publishing, 2009, pp. 46-47. 
  14. ^ Akira Yokoyama, Yoshihisa Baba, Isao Horiba, "Modern Finance," Yuhikaku Publishing, 2009, pp. 48-49. 
  15. ^ a b Akira Yokoyama, Yoshihisa Baba, Isao Horiba, "Modern Finance," Yuhikaku Publishing, 2009, p. 49. 
  16. ^ a b c Naohiko Jinno, "Financial Studies Revised Edition", Yuhikaku Publishing Co., Ltd., 2007, p. 99. 
  17. ^ a b c d e f Akira Yokoyama, Yoshihisa Baba, Isao Horiba, "Modern Finance," Yuhikaku Publishing, 2009, p. 50. 
  18. ^ a b c d Naohiko Jinno, "Financial Studies Revised Edition", Yuhikaku Publishing Co., Ltd., 2007, p. 93. 
  19. ^ a b c d Naohiko Jinno, "Financial Studies Revised Edition", Yuhikaku Publishing Co., Ltd., 2007, p. 94. 
  20. ^ Naohiko Jinno, "Financial Studies Revised Edition", Yuhikaku Publishing Co., Ltd., 2007, p. 111. 
  21. ^ Akira Yokoyama, Yoshihisa Baba, Isao Horiba, "Modern Finance," Yuhikaku Publishing, 2009, p. 52. 
  22. ^ a b Naohiko Jinno, "Financial Studies Revised Edition", Yuhikaku Publishing Co., Ltd., 2007, p. 95. 
  23. ^ a b c d Akira Yokoyama, Yoshihisa Baba, Isao Horiba, "Modern Finance," Yuhikaku Publishing, 2009, p. 51. 
  24. ^ a b c d Naohiko Jinno, "Financial Studies Revised Edition", Yuhikaku Publishing Co., Ltd., 2007, p. 96. 
  25. ^ Naohiko Jinno, "Financial Studies Revised Edition", Yuhikaku Publishing Co., Ltd., 2007, pp. 96-97. 
  26. ^ Naohiko Jinno, "Financial Studies Revised Edition", Yuhikaku Publishing Co., Ltd., 2007, p. 97. 
  27. ^ a b Naohiko Jinno, "Financial Studies Revised Edition", Yuhikaku Publishing Co., Ltd., 2007, p. 98. 
  28. ^ a b c Naohiko Jinno, "Financial Studies Revised Edition", Yuhikaku Publishing Co., Ltd., 2007, p. 121. 
  29. ^ a b Naohiko Jinno, "Financial Studies Revised Edition", Yuhikaku Publishing Co., Ltd., 2007, p. 123. 
  30. ^ a b c d e f g h i j k l m n o p q r s t u v w x y z aa ab ac "Basic data on "finance (especially the issue of financial resources for social security including the issue of national burden rate, financial control by the Diet)"”. Secretariat of the Constitutional Investigation Committee of the House of Representatives. April 2016, 12Browse.
  31. ^ a b c d Globis MBA Glossary

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