VOLUME 16 (MARCH 2009)
An Estimation of Tax Expenditure in Japanese Income Tax from the Viewpoint of the Fiscal Transparency(PDF：282KB) |
Toshiyuki UEMURA |
| The Evaluation of the Fiscal Management and the Tax Policy in the 90’s (PDF：320KB) |
Hisakazu KATO |
| Valuation of Public Capital Stock Using Productive Effect on Public Capital (PDF：265KB) |
Masaaki NAKAHIGASHI |
| Trust in Administration and Citizens’ Intent to Participate(PDF：291KB) |
Yu NODA |
| Issues of Incorporated Administrative Agencies Auditing Standards :Comparing with Global Standards(PDF：333KB) |
Nobuo AZUMA |
VOLUME 15 (MARCH 2008)
| Economic Perspectives on Healthcare Reform in Japan(PDF：442KB) |
Motohiro SATO |
| Evasion of National Pension Contributions and Hyperbolic Time Discounting: Evidence and Rationale for Public Pensions(PDF：1,987KB) |
Kohei KOMAMURA Atsuhiro YAMADA |
| Effect of New Public Management: Data Envelopment Analysis (PDF：425KB) |
Hikaru OGAWA Koji TANAHASHI |
| How has Japan Housing Finance Agency’s Flat 35 affected regional housing loan markets?(PDF：385KB) |
Nobuyoshi YAMORI Kazumine KONDO |
| The Framework of INTOSAI Government Auditing Standards: In the Stream of International Convergence(PDF：447KB) |
Nobuo AZUMA |
VOLUME 14 (MARCH 2007)
| Objectives of Financial Reporting and Their Problems in Government Accounting(PDF：78KB) |
Yasuhiro YAMADA |
| An Economic Analysis of Institutions and Regulations in the Japanese Healthcare System(PDF：110KB) |
Tetsuro CHINO |
| Japan’ s Long–term Care Insurance and the Financial Condition of Insurers: Evidence from Municipality–level Data(PDF：145KB) |
Satoshi SHIMIZUTANI Noriko INAKURA |
| Problems and Prospects of Departmental Financial Statements(PDF：127KB) |
Nobuo AZUMA |
| Budget and Report: How aware are the Politicians? – A New Approach in the Research of Public Sector Accounting–(PDF：371KB) |
Kenji SHIBA Toru MUNEOKA |
VOLUME 13 (MARCH 2006)
| A Review of the Double–Entry Accounting System and Accrual Accounting in the Public Sector(PDF：160KB) |
Toshio HARA |
| Financial Analysis of Social Capital Improvements by the Japanese Fiscal Investment and Loan Program in the Case of Highways and International Airports(PDF：1,044KB) |
Toshiyuki UEMURA |
| An Auditing of Social Security Related Programs and Its Prospects – Comments on the FY 2003 Audit Report –(PDF：374KB) |
Hiroshi YOSHIDA |
| A Comparison of Tendering and Contracting Systems for Public Works between Japan, the United States and EU Countries(PDF：279KB) |
Taishi OHNO Yuhei HARADA |
| Methods of Program Evaluation and Implementation of Comprehensive Evaluations(PDF：378KB) |
Nobuo AZUMA |
| The Present Condition and the Problems of Effectiveness Auditing(PDF：273KB) |
Kazuki HAYASHI Shigeru YANAGIDA |
VOLUME 12 (MARCH 2005)
| Legal Issues for the Reform of Budget Systems(PDF：118KB) |
Takumaro KIMURA |
| Japanese Fiscal Structure between Central and Local Governments – Welfare Assessment of the Trinity Reform of Japan –(PDF：119KB) |
Jun IRITANI Masayuki TAMAOKA |
| How to Evaluate Special Zones for Structural Reform : On a Perspective of Econometric Approach(PDF：86KB) |
Wataru SUZUKI |
| The Role of Ordering Parties in Public Works – Coping with New Ways of Tendering and Contracting –(PDF：97KB) |
Taishi OHNO |
| The Role of Supreme Audit Institutions in NPM : the Trend of Continental Countries(PDF：91KB) |
Nobuo AZUMA |
| The Present Condition of Actual Performance Assessment and Effectiveness Auditing(PDF：107KB) |
Kazuki HAYASHI |
VOLUME 11 (MARCH 2004)
| Study on the Optimum Medical Payment System under the Asymmetric Information Structure(PDF：319KB) |
Hiroshi YOSHIDA |
| Issues Concerning the Current Tendering and Contracting Systems for Public Works(PDF：121KB) |
Taishi OHNO |
| Basic Structure of Government Auditing by a Supreme Audit Institutions(PDF：100KB) |
Yutaka SUZUKI |
| Analysis on Budget System(PDF：84KB) |
Keiko SAKURAI |
| Performance Measurement of Supreme Audit Institutions in 4 Anglo-Saxon Counries : Leading by Example(PDF：197KB) |
Nobuo AZUMA |
VOLUME 10 (MARCH 2003)
| Characteristics of Accounting Standards for Independent Administrative Institutions(PDF：83KB) |
Kazuo WATANABE |
| Effectiveness and Limitations of Cost-benefit Analysis in Policy Appraisal(PDF：90KB) |
Toshihiro OKA |
| On the Consequences of the Different Ways of Appraisal among Similar Public Investments － A Comparison of Roads, Harbor Roads and Regional Farm Roads －(PDF：135KB) |
Taishi OHNO |
| Recent Development of Agricultural Policy Instruments: Its Features and Problems(PDF：98KB) |
Shinichi SHOGENJI |
| The Limits of the Local Liberty | Masashi NISHIKAWA |
| Public Sector Performance Reporting: New Public Management and Contingency Theory Insights(PDF：107KB) |
Mark CHRISTENSEN Hiroshi YOSHIMI |
| The Role of the Supreme Audit Institution in NPM: International Trend(PDF：135KB) |
Nobuo AZUMA |
VOLUME 9 (MARCH 2002)
| A Dilemma in Auditing Systems(PDF：55KB) |
Tetsuya KISHIMOTO |
| Tax Reform and the Board of Audit(PDF：73KB) |
Yoshikazu MIKI |
| Governmental Audit and Administrative Evaluation : From Auditing Perspective(PDF：73KB) |
Hiroshi YOSHIMI |
| Design of Evaluation System and Evaluation Method on Policy · Program(PDF：146KB) |
Yasuyoshi SEKITA Yumi KATO |
| Problems and Prospects of Policy Evaluation System of Central Government in Japan(PDF：149KB) |
Nobuo AZUMA |
| Comparative Analysis of Research and Development Evaluation on Government Ministries and Agencies(PDF：157KB) |
Keita YAMAZAKI |
VOLUME 8 (MARCH 2001)
| Toward Audit of Business(PDF：179KB) |
Nobuo TAKAHASHI |
| Theme for Introduction of Evaluation of Administrative Performance(PDF：144KB) |
Syouzou TAKAYOSE |
| Accounting Revolution in Sapporo and Usuki City(PDF：269KB) |
Toshihiko ISHIHARA |
| Performance Auditing from the Viewpoints of Equity(PDF：45KB) |
Shinji YAMASHIGE |
| Problems and Prospects on Reform of Central Government Accounting System(PDF：114KB) |
Nobuo AZUMA |
VOLUME 7 (MARCH 2000)
| Social Security and Government Auditing | Masahiko IWAMURA |
| The Effects of the Child Care Program for the Working Women | Hiroshi YOSHIDA |
| The Structure and Mechanism of the Fiscal Investment and Loan Program | Koichi KOYAMA |
| The Feedback Effects of Auditing on the Government Budgeting | Hideki KONISHI |
| Investigation of Policy Assessment System in Hokkaido | Jiro YAMAGUCHI |
VOLUME 6 (MARCH 1999)
| Design of Public Procurement System | Yoshitsugu KANEMOTO |
| Auditing in Japan | Mitsuharu ITO |
| International Comparison of Development Aid Strategies for the Railway Sector | Sadaaki KURODA - Yuzo AKATSUKA |
| Consideration on Repayment Problem of JNR Long-Term Debts and its Economic Implications | Hideki FUJII |
| NPM-Affected Policy Evaluation and Government Failures – In Respect to Local Administrative Reform – |
Yoshio KUBOTA |
VOLUME 5 (MARCH 1998)
| Audit and the Examination of Policy: The Case of the Agricultural Land Improvement Program | Daiichi ITOH |
| Role of Audit Agencies in Infrastructure Provision by Private Sector | Yuzo AKATSUKA Raufdeen RAMEEZDEEN Nisa ZAINUDEEN |
| Auction Theory and Its Practices | Kunio KAWAMATA Yumiko BABA |
| Ex Post Evaluation of Development Projects over Extended Areas | Hiroya ONO |
| Towards a Paradigm Shift in Government Auditing | Kiyoshi YAMAMOTO |
VOLUME 4 (MARCH 1997)
| Policy Analysis as a Policy Recommendation | Hidenori KOBAYASHI |
| Results–Oriented Management and The General Accounting Office | Tadao MIYAKAWA Shunichi UENO |
| "Marketization" of the Government Organization and Accountability in Britain | Kenji SHIBA |
| The National Government's Research and Development Evaluation System and Accounting Audits | Kosuke OYAMA |
| A Review of The New Role of Project Evaluation | Kimihiro KAKU |
VOLUME 3 (MARCH 1996)
| Analysis of Ex Post Facto Evaluation of Projects | Yuzo AKATSUKA |
| Audit of Japanese ODA – – Legal and Political Issues | Junji NAKAGAWA |
| Empowerment, Accountability and Capacity-Building A New Approach to Development Cooperation | Saburo TAKIZAWA |
| A Policy Oriented Approach for Evaluating Overall Performance of Official Development Assistance | R. RAMEEZDEEN Yuzo AKATSUKA |
VOLUME 2 (MARCH 1995)
| The Frontiers of Public Auditing | Keiichi MATSUSHITA |
| Budgeting and Auditing | Hiroshi MIYAJIMA |
| The Realignment of the Grant System and the Impact on Intragovernmental Financial Relations; 1970's – 1990's | Fumio KANAZAWA |
| Audits and Social Equity | Hajime OKAMURA |
| Program Evaluation in Local Government | Tatsuzo SAITO |
| An Index to the Government Auditing Review (Japanese Edition) '94 | |
VOLUME 1 (MARCH 1994)
| Foreword | Takeshi ABE |
| The Triumph of Economic Science: Is Fukuyama Wrong and, If So, Why? |
James M.BUCHANAN |
| New Approaches to Public Sector Auditing | Tadao MIYAKAWA |
| Restructuring the Agricultural Policy System And the Implications for Auditors | Masamitsu YASAKA |
| GAO Program Evaluations And BOA Effectiveness Audits | Katsura SAKURADA |
| An Index to the Government Auditing Review(Japanese Edition)'89–'93 | |
Copyright of each article including foreword belongs to its author. Copyright of this page belongs to Board of Audit JAPAN. Send feedback to kenkyu@jbaudit.go.jp
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