4. ᨻᗓయỴ⟬᭩࣑ࢡࣟィ࣐ࢡࣟィࡢᩡ
4.2. ᨻᗓయỴ⟬᭩ࡢㄢ㢟
4.2.2 ᨻᗓయỴ⟬᭩ሗࡢ⏝ୖࡢㄢ㢟
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- 72 -
ሗ ⏝ ࠸ ࠺Ⅼ ࡛ ࡶ ࠺ ୍ࡘ ゝ ࡋ ࡚࠾ ࡁ ࡓ ࠸ ࡢࡣ ┈ ⟶ ⌮㸦earnings manage-ment㸧ࡢవᆅࡘ࠸࡚࡛࠶ࡿࠋⓎ⏕⩏ィࡣ⟶⌮⪅ࡼࡿ┈⟶⌮ࡢᶵࢆᥦ౪ ࡍࡿవᆅࡀ࠶ࡿࡇࡀ▱ࡽࢀ࡚࠾ࡾࠊࡑࡢ༴㝤ᛶࡶ⪃៖ࡍࡁࡇࡀᣦࡉࢀ࡚࠸
ࡿ㸦Heald and Georgiou, 2011, p. 466㸧ࠋ┈⟶⌮ࡣࠊⓎ⏕⩏ィ࠾࠸࡚⏝࠸ࡿࡉ
ࡲࡊࡲ࡞㐣⛬ࡸุ᩿࠾࠸࡚ࠊ⟶⌮⪅ࡢពⓗ࡞ពᅗࡀᫎࡉࢀࡓィሗࡀసᡂ ࡉࢀࡿࡇࢆ࠸࠺ࡀࠊWGA ࠾࠸࡚ࡣࠊࡲࡎࠊྛᐇయ࡛ࣞ࣋ࣝࡢỴ⟬᭩సᡂ࠾
ࡅࡿ┈⟶⌮ࡢవᆅຍ࠼ࠊWGA సᡂ࠾࠸࡚ࡉࡽ┈⟶⌮࡛ࡁࡿྍ⬟ᛶࡀቑ
࠼ࡿⅬ␃ពࡍࡿᚲせࡀ࠶ࢁ࠺ࠋ
4.2.3
ᨻᗓయỴ⟬᭩ࡢ᳨ᰝୖࡢㄢ㢟
NAOࡣࠊ➨3.1⠇࡛᪤㏙ࡋࡓࡼ࠺ WGAసᡂࣉࣟࢭࢫ㏵ୖࡢẁ㝵࠾࠸࡚ࠊྠ
ࡌබⓗ㒊㛛࡛࠶ࡗ࡚ࡶ୰ኸᨻᗓᶵ㛵ࡣ NAO ࡀࠊᆅ᪉⮬యࡸ NHS ࡣ┘ᰝጤဨ
㸦Audit Commission㸧ࡀࠊࡑࡋ࡚බᴗࡸNHSࣇ࢘ࣥࢹ࣮ࢩ࣭ࣙࣥࢺࣛࢫࢺࡣẸ 㛫┘ᰝἲேࡀࠊࡑࢀࡒࢀࡢỴ⟬᭩ࡢ┘ᰝࢆᢸᙜࡋ࡚࠸ࡿⅬࢆྲྀࡾୖࡆࠊ┘ᰝᐇ
య㛫ࡢ㐃ᦠࡸㄪᩚࡢᚲせᛶࢆᣦࡋ࡚࠸ࡓࠋࡑࡢᚋࠊࡇࢀࡽࡢ┘ᰝᐇయࡀཧຍ ࡍࡿ༠㆟㸦Public Audit Forum㸧ࢆタ❧ࡋ࡚ㄪᩚࢆ⾜࡞ࡗ࡚ࡁࡓࡉࢀࡿࠋࡑࡢ୍
᪉࡛ࠊᨻᶒ௦࡛ㄌ⏕ࡋࡓ㐃❧ᨻᶒࡣࠊ㛗ᖺࢃࡓࡗ࡚ᆅ᪉⮬య➼ࡢ┘ᰝࡸ⾜ᨻ ࢧ ࣮ ࣅ ࢫ ࡢ ຠ ⋡ ᛶ ࢃ ࡿ ◊ ✲ ࢆ ⾜ ࡞ ࡗ ࡚ ࡁ ࡓ ┘ ᰝ ጤ ဨ ࡢ ᗫ Ṇ ࢆ ⾲ ᫂ ࡋ ࡓ ࠋ WGAࡢ᳨ᰝྥࡅ୍࡚ᐃࡢ▱ぢࡀ┘ᰝጤဨෆࡶ⏕ࡲࢀ࡚࠸ࡓᐃࡉࢀࡿࡀࠊ ᗫṆࡼࡿWGAࡢ᳨ᰝᐇົࡢᙳ㡪ࡀᠱᛕࡉࢀࡿࠋNAOᑐࡍࡿࣥࢱࣅ࣮ࣗ
࠾࠸࡚ࡶࠊWGA ࡢ᳨ᰝࡣ⭾࡞సᴗࢆࡶࡓࡽࡋ࡚࠸ࡿࡇࡀ᫂ࡽࡉࢀࡓࡀࠊ ࡉࡽ࡞ࡿᅔ㞴ࡀணࡉࢀࡿࡢ࡛࠶ࡿࠋ
࡞࠾ࡇࡇ࡛┘ᰝጤဨࡢᗫṆ㛵ࡋ࡚ⱝᖸㄝ᫂ࡍࢀࡤࠊ┘ᰝጤဨࡣDCLGࡢ┘
╩ୗ࠶ࡿࡀࠊᆅ᪉⮬యࡢ┘ᰝࡢጤク⪅࡛࠶ࡿࡶࠊ┘ᰝつ⠊ࡸᣦ㔪ࢆᥦ౪ ࡍࡿつไᙜᒁ࡛ࡶ࠶ࡾࠊࡑࡋ࡚ᑐ㇟ࡍࡿᆅ᪉⮬యࡢ┘ᰝࡢ⣙70㸣ࢆᢸ࠺࠸࠺
┘ᰝࡢᇳ⾜⪅࠸࠺3ࡘࡢഃ㠃ࢆ᭷ࡋ࡚࠸ࡓࠋࡑࡋ࡚ࠊࠕࢠࣜࢫ࡛5␒┠ࡁ࡞
┘ᰝἲேࠖ㸦DCLG࡛ࡢࣥࢱࣅ࣮ࣗ㸧ࡋ࡚ࡢᆅࡀ☜❧ࡉࢀ࡚࠸ࡓࠋࡇࢀ
つᶍ࡞┘ᰝἲேࡀබⓗ㒊㛛࡛࠶ࡿࡇࡸ⮬యࡢ┘ᰝࡀࡰ⊂༨ⓗᥦ౪ࡉࢀ࡚ࡁ ࡓࡇࠊࡉࡽࡣࡇࢀࡽᛂࡋ࡚┘ᰝሗ㓘ࡀᚲせ௨ୖከ㢠࡛࠶ࡗࡓࡢᠱᛕࡀ
⏕ࡌࠊ2010ᖺ 8᭶ࡢ┘ᰝጤဨࡢᗫṆ⾲᫂⮳ࡗࡓᣦࡉࢀࡿ㸦DCLG࡛ࡢࣥ
ࢱࣅ࣮ࣗ㸧ࠋ
┘ᰝጤဨࡢゎయࡣࠊ┘ᰝጤဨࡀ᭷ࡋ࡚ࡁࡓୖグࡢ3ࡘࡢᶵ⬟ࢆศゎࡍࡿ࠸
࠺ᙧ࡛㐍ࡴ⪃࠼ࡽࢀ࡚࠾ࡾࠊᇶᮏⓗ┘ᰝࡢᯟ⤌ࡳࢆẸ㛫㒊㛛ᑐࡍࡿ┘ᰝࢆ
⏝ࡋ࡚⪃࠼ࡿࡇ࡞ࡗ࡚࠸ࡿࠋࡓ࠼ࡤࠊᴗࡢィᇶ‽ࡸ┘ᰝᐇົࢆ┘╩ࡋ࡚
࠸ࡿ㈈ົሗ࿌༠㆟㸦Financial Reporting Council; FRC㸧ࡢᡤᤸ㡿ᇦࢆᣑࡋ࡚ᆅ᪉
⮬యࡢ┘ᰝࡸ┘ᰝேࡢ┘╩ࡶྵࡵࡓࡾࠊබⓗ㒊㛛ࡢ┘ᰝᑐࡍࡿ▱ぢ╔┠ࢆࡋ
࡚ NAO ᐇົᣦ㔪ࡢసᡂࢆ௵ࡏࡓࡾࡍࡿ࡞ࠊẸ㛫㒊㛛ࡢ┘╩ࢆ࣮࣋ࢫࠊ୍㒊
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බⓗ㒊㛛≉᭷ࡢㄪᩚࢆຍ࠼ࡿ᪉ྥ࡛ࡢゎయࡀ㐍ࢇ࡛࠸ࡿࠋࡓࡔࡋࠊ┘ᰝጤဨࡣ⭾
࡞㔞ࡢ VFM ◊✲ࡸࡉࡲࡊࡲ࡞ㄪᰝࢆ㐙⾜ࡋ࡚ࡁࡓᐇ⦼ࡀ࠶ࡿࡇࡽࠊᨻᗓࡀ
⪃࠼ࡿᑗ᮶ࡢ┘ᰝጤဨീࡣࠊ୍㒊ࡢ┘ᰝእࡢᴗົࢆṧࡋࡘࡘᑗ᮶ⓗᆅ᪉⮬య ࡢ┘ᰝዎ⣙ࡢ᳨ド࡞ࢆ⾜࠺ᑠつᶍ࡞⤌⧊࡞ࡿ⪃࠼ࡽࢀ࡚࠸ࡿ㸦DCLG, 2012㸧ࠋ
ࡉࡽࠊ࠼ࡤ NHS ࡢ PPP ࡢィ㛵ࡋ࡚ࠊࡑࡢỴ⟬᭩ࡢ┘ᰝࡣࠊẸ㛫┘ᰝἲ
ேࡸ┘ᰝጤဨࡼࡗ࡚チᐜࡉࢀࡓᐇయࣞ࣋ࣝࡢ࢜ࣇࣂࣛࣥࢫPFIฎ⌮ࢆࠊNAOࡀ WGA ࡢ᳨ᰝࣉࣟࢭࢫ࠾࠸࡚ୖグࡢ┘ᰝᐇᶵ㛵ࡢ⤖ㄽࢆ㞳⬺ࡋ࡚࢜ࣥࣂࣛࣥࢫ
ࡉࡏࡿ࠸࠺ࡇࡣ࡛ࡁ࡞࠸࠸࠺ၥ㢟ࡶ࠶ࡿ㸦Heald and Georgiou, 2011a㸧ࠋ ᪂ࡓ࡞㐃❧ᨻᶒࡣࠊᮏሗ࿌᭩࡛ࡶࡍ࡛ྲྀࡾୖࡆࡓ OBR ࡢタ⨨ࢆࡣࡌࡵࡍࡿ
ᗓ┬ࡢ⦅ࢆ⾜ࡗ࡚࠸ࡿࡀࠊࡑࢀࡼࡾ࠶ࡿ⤌⧊ࡢ㛢㙐➼ࡣ㈈ົሗࡢศᩓࢆࡶࡓ
ࡽࡋࠊ⤖ᯝࡋ࡚ WGA ࡢసᡂࡸ๓⠇࡛ྲྀࡾୖࡆࡓ㐃ᦠࣉࣟࢪ࢙ࢡࢺ࠾ࡅࡿᅔ㞴
ࢆࡶࡓࡽࡋ࡚࠸ࡿࡶᣦࡉࢀ࡚࠸ࡿ49ࠋ
49 NAO ᑐ ࡍ ࡿ ࣥ ࢱ ࣅ ࣗ ࣮ ࡢ 㝿 ࡢ ࡋ ࡚ ࠊᆅ ᇦ 㛤 Ⓨ බ ♫㸦Regional Development Agencies㸧ࡀ8♫ ࠶
ࡾ ࠊࡑ ࢀ ࡀ ᭷ ࡍ ࡿ16㹼20ࡢ ᶵ ⬟ ࡀ ࡑ ࢀ ࡒ ࢀ ࡢ ᨻ ᗓ ศ ᩓ ࡉ ࢀ ࡚ ࡋ ࡲ ࡗ ࡓ ࡀ ࠊࡑ ࢀ ࡀ ࡉ ࡲ ࡊ ࡲ ࡞ ᗓ ┬ ศ ᩓ ࡉ ࢀ ࡚ ࡋ ࡲ ࡗ ࡓ ࠸ ࠺ ࠋ ࡑ ࡢ 㝿 ࠊ ࡑ ࢀ ࡒ ࢀ ࡢ ᶵ ⬟ ࡣ ྾ ඛ ᗓ ┬ ࡢ ྜ ే ฎ ⌮ ྠ ࡌ ࡼ ࠺ ࡞ ᢅ ࠸ ࡀ ⾜ ࢃ ࢀ ࡿ
࡞ ࠊ ฎ ⌮ ࡢ ↹ 㞧 ᛶ ィ ሗ ࡢ ⥅ ⥆ ᛶ ࡀ ㄢ 㢟 ࡉ ࢀ ࡿ ࠋ
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ࡲࡵ
ᮏሗ࿌᭩࡛ࡣࠊࢠࣜࢫࡢᨻᗓィ㡿ᇦ࠾࠸࡚ᒎ㛤ࡉࢀࡓ㐃ᦠࣉࣟࢪ࢙ࢡࢺ WGA
࠸࠺ 2ࡘࡢつᶍ࡞ྲྀࡾ⤌ࡳࢆྲྀࡾୖࡆࠊᨻᗓィ࠾ࡅࡿ࣑ࢡ࣐ࣟࢡࣟࡢࣜࣥࢡ
࠸࠺どⅬࡽ᳨ウࡋ࡚ࡁࡓࠋᮏሗ࿌᭩ࢆ⤖ࡪ㝿ࡋࠊࡇࢀࡲ࡛ࡢⱝᖸࡢࡲࡵࠊᚋࡢ ᒎᮃࢆ㏙ࡿࡇࡋࡓ࠸ࠋ
㐃ᦠࣉࣟࢪ࢙ࢡࢺࡣࠊண⟬ࠊ㆟Ỵ⏝ṓฟぢ✚࠾ࡼࡧỴ⟬᭩࠸࠺ 3ࡘࡢ㈈ᨻࢩࢫࢸ࣒㛫 ࡢ㐃ᦠࢆᅗࡿࣉࣟࢪ࢙ࢡࢺ࡛࠶ࡗࡓࠋ≉ண⟬ࡣࠊ㈈ᨻᏳᐃつᚊ࠾ࡅࡿ㯤㔠ᚊᣢ⥆
ྍ⬟ᛶ࣮ࣝࣝࡢ㑂ᏲࢆᅗࡿࡓࡵࠊᅜẸ຺ᐃࡼࡿ㈈ᨻᣦᶆ㐃ᦠࡉࡏࡿᚲせᛶࡽ㠀⌧
㔠㡯┠ࡀタࡅࡽࢀࠊࡇࢀࡀࡢ㈈ᨻࢩࢫࢸ࣒ࡢ㠀㐃ᦠࡢࡁ࡞ཎᅉ࡞ࡗ࡚࠸ࡓࠋࡑࡢ ࡓࡵ㐃ᦠࣉࣟࢪ࢙ࢡࢺ࠾࠸࡚㠀⌧㔠㡯┠ఝ⌧㔠㡯┠ࡢ㆑ูࡀ᧔ᗫࡉࢀࡓࡢ࡛࠶ࡿࠋ ࡑࡶࡑࡶ㐃ᦠࣉࣟࢪ࢙ࢡࢺࡢᇶᮏཎ๎ࡢ୍ࡘࠊᅜẸ຺ᐃᑐࡋ࡚ಟṇࡣຍ࠼࡞࠸࠸
࠺ࡶࡢࡀ࠶ࡗࡓࡇࡽࠊᙜヱࣉࣟࢪ࢙ࢡࢺࡣࠊᴫࡡࠊỴ⟬᭩࠾ࡅࡿ⪃࠼᪉ண⟬ࢆྜ
ࢃࡏࡿ࠸࠺᪉ྥ࡛ᒎ㛤ࡉࢀࡓࠋࡇࡢ⤖ᯝࠊண⟬ࠊ㆟Ỵ⏝ṓฟぢ✚࠾ࡼࡧỴ⟬᭩ࡢ㛫ࡢ㠀 㐃ᦠࡣᖜῶᑡࡋࡓ୍᪉ࠊᅜẸ຺ᐃࡢ㞳ࡣࡁࡃ࡞ࡗࡓࠋࡲࡓࠊNDPB ࡢࡼ࠺ᚑ ᮶ࡣ㈨※Ỵ⟬᭩㆟Ỵ⏝ṓฟぢ✚ࡢ⠊ᅖࡽࡣ㝖እࡉࢀ࡚࠸ࡓᐇయࡀࠊ㐃ᦠࣉࣟࢪ࢙ࢡࢺ
ࢆ㏻ࡌ࡚ࡑࢀࡽࡢ⠊ᅖྵࡲࢀࡓࡇࡣࠊONSࡀ᥇⏝ࡍࡿ࣐ࢡࣟࣞ࣋ࣝࡢ㐃⤖⠊ᅖᥞ࠼
ࡓ࠸࠺Ⅼ࡛ࠊ㐃⤖⠊ᅖ㛵ࡋ࡚ࡣ࣑ࢡ࣭࣐ࣟࢡࣟࣜࣥࢡࡀ┦ඞࡍࡿ㡿ᇦ࠸࠼ࡿࠋࡓࡔ ࡋ᪤㏙ࡋࡓࡼ࠺ WGA ࡢ⠊ᅖ࠾࠸࡚ࡣࠊONS ࡢᇶ‽ IFRS ࡢᇶ‽ࡢ㛫࡛ࡢ㆟ㄽࡀṧ ࡉࢀ࡚࠸ࡿࠋ
➨ 1⠇ࡢ⾲ 11♧ࡋࡓࠕṧᏑࡍࡿ㠀㐃ᦠࡢࠖࡢከࡃࡣࠊᅜẸ຺ᐃ㸦ESA95㸧ࢆど㔝
ධࢀ࡚࠸ࡿண⟬ GAAPἢࡗ࡚సᡂࡉࢀࡓỴ⟬᭩ࡢ㛫ࡢ୍⮴ࡢ㡯┠࡛࠶ࡾࠊ୍㒊ࢆ㝖 ࡁᑗ᮶ⓗࡣゎᾘࡍࡿࡢពྥ࡛࠶ࡿ㸦㈈ົ┬ Bailes Ặᑐࡍࡿࣥࢱࣅ࣮ࣗ㸧ࠋᙜヱ㐃 ᦠࣉࣟࢪ࢙ࢡࢺ㛵ࡋ࡚ࡣࠊONSࡸ NAO ࡽຓゝࡣཷࡅࡿࡑ࠺࡛࠶ࡿࡀࠊᇶᮏⓗ୧ᶵ 㛵ࡶࡑࢀᐦ᥋࡞ࢃࡾࡣ᭷ࡋ࡚࠸࡞࠸ࠋࡴࡋࢁ ONS ࡶ NAO ࡶḟྲྀࡾୖࡆࡓ WGAࡢ㛵ಀࡁࡃ㛵ࢃࡗ࡚࠸ࡿࠋ
ḟࡢࡁ࡞㇟ࡋ࡚ᮏሗ࿌᭩࡛ࡣࠊ➨ 2 ⠇ࡽ➨4 ⠇ࡅ࡚WGA ࢆྲྀࡾୖࡆࡓࠋ WGA ࡣࠊࡍ࡚ࡢබⓗ㒊㛛ᐇయࡢࠕ㐃⤖Ỵ⟬᭩ࡢ㐃⤖࡛ࠖ࠶ࡾࠊࡑࡢ㐃⤖⠊ᅖࡀ᭱ࡶ
ࡁ࡞ၥ㢟࡛࠶ࡗࡓࠋ㈈ົ┬ࠊONS࠾ࡼࡧNAO ࡢNR♫ࢆᕠࡿㄽதࡣࠊWGAࡢࡁ࡞ㄽ
Ⅼࡢ୍ࡘ࡛࠶ࡗࡓࠋࡑࡋ࡚ࠊWGA ࡶᅜẸ຺ᐃࡶࡶྠࡌ㐃⤖⠊ᅖࡢබⓗ㒊㛛ࡢ⤒῭ά
ືࢆㄆ㆑ࠊ ᐃࡍࡿ⤌ࡳ࡛࠶ࡿࡀࠊWGA ࡼࡗ࡚ࡼࡾከࡃࡢሗࡀᥦ౪࡛ࡁࡿᮇᚅ ࡉࢀ࡚࠸ࡿࠋࡍ࡞ࢃࡕࠊ㐣ཤࡢάື㉳ᅉࡍࡿᑗ᮶ࡢᨭฟࡸഅⓎമົ➼࡛࠶ࡿࠋᐇ㝿ࠊ
࣐ࢫࢥ࣑ࡸ᱁ࡅᶵ㛵ࡽࡢᛂࡢ༙ࡣࠊᖺ㔠മົࡢከᐻࡸཎᏊຊⓎ㟁ᡤゎయࡢᘬᙜ㔠
㛵ᚰࡀ㞟ࡲࡗࡓࠋWGA ࡀసࡽࢀ࡚࠸ࡃ୰࡛ࡣࠊᅜẸ຺ᐃࡢ㐪࠸↔Ⅼࡀᙜ࡚ࡽࢀࠊ
ࡴࡋࢁᅜẸ຺ᐃ࡛ࡣᤕᤊ࡛ࡁ࡞࠸ሗࢆ WGAࡀᤕᤊࡍࡿ࠸࠺ពࡀࡁ࠸ࠋ
WGA ᨻᗓィ࠾ࡅࡿ࣑ࢡ࣭࣐ࣟࢡࣟࣜࣥࢡ࠸࠺Ⅼ㛵ࡋ࡚ࡣࠊ㈈ົ┬ࡢึᮇࡢ
◊✲࠾࠸࡚ࠊ௨ୗࡢࡼ࠺グ㏙ࡉࢀ࡚࠸ࡿࠋ
ࠕGAAP ࣮࣋ࢫ࡛సᡂࡉࢀࡓ WGA ࡣࠊᥦ౪ࡉࢀࡿ WGA ሗࡀබⓗ㒊㛛ᑐࡍࡿ୍㈏
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ࡋࡓሗࡢࡼࡾయ⣔ⓗ࡞㞟ࡽᡂࡗ࡚࠾ࡾࠊᇶ♏ⓗ⤫ィࢹ࣮ࢱࡢရ㉁ࢆྥୖࡉࡏࡿࡇ
ࡼࡾᅜẸ຺ᐃࡢసᡂࢆᨵၿࡍࡿᨭ࡞ࡾᚓࡿࠋᅜẸ຺ᐃࡣ┤᥋ⓗࡶࡲࡓ┦ࢳ࢙
ࢵࢡࡍࡿࡇࡶࡇ࠺ࡋࡓ WGA ሗࢆ⏝ࡍࡿࡇࡀ࡛ࡁࡿࡔࢁ࠺ࠋGAAP ࣮࣋ࢫࡢ WGAࠊࡑࡋ࡚ࡑࢀࡼࡾࡶ㐃⤖⠊ᅖࡢᑠつᶍ࡞㐃⤖Ỵ⟬᭩ࡣࠊ㠀㔠⼥㈚ᑐ↷⾲࠸ࡗࡓ⌧
ᅾᙅ࠸㒊ศࡢ㡿ᇦࡸࠊⓎ⏕⩏ィࡀࠊ⛯㔠ࠊ♫ಖ㞀࠾ࡼࡧබⓗᖺ㔠㈇മ࠸ࡗࡓࡼࡾ
ࡼ ࠸ ᑐ ࢆ ᥦ ౪ ࡍ ࡿ ࡼ ࠺ ࡞ 㡿 ᇦ ࠾ ࠸ ࡚ ᅜ Ẹ ຺ ᐃ ࡢ ᥎ ィ ࢆ ྥ ୖ ࡉ ࡏ ࡿ ࡔ ࢁ ࠺ ࠋࠖ㸦HM Treasury, 1998, par. 5.25㸧
ࡍ࡞ࢃࡕࠊWGA ࡢసᡂࢆࡁࡗࡅࡋ࡚ࠊ࣐ࢡࣟᨻᗓィࡢሗࡢ㉁ࡢᨵၿࡀᮇᚅࡉ
ࢀ࡚࠸ࡿࡢ࡛࠶ࡿࠋࡇࡢලయⓗ࡞㐺⏝ࡣࠊONSࡀ୰ኸᨻᗓ㒊㛛ࡢᅛᐃ㈨⏘ࡢῶ౯ൾ༷㈝
㸦ᅛᐃ㈨ᮏῶ⪖㸧ࡢ᥎ィ࠾࠸࡚ WGA ࡢሗࢆ⏝ࡍࡿࡇࡀ⾲᫂ࡉࢀ࡚࠸ࡿࡇ⾲
ࢀ࡚࠸ࡿࠋࡇࡢⅬ㛵ࡋ࡚ゝࡍࢀࡤࠊ᪥ᮏ࡛ࡣࠊPIM ࡢ⏝ྥࡗ࡚࠾ࡾࠊ࣑ࢡࣟ
ᨻᗓィሗࡢ⏝ࡣ࠶ࡲࡾど㔝ධࢀࡽࢀ࡚࠸࡞࠸⌧≧࠶ࡿࠋ
ࡑࡢࡢ┠ୗᏑᅾࡍࡿᨻᗓィ࠾ࡅࡿ࣑ࢡ࣐ࣟࢡࣟࡀ㞳ࡋ࡚࠸ࡿⅬࡘ࠸࡚ࠊ
2008SNAࡑࡢḢᕞ∧࡛࠶ࡿESA2010࠾࠸࡚ࠊPFIࠊ࣮ࣜࢫྲྀᘬ࠾ࡼࡧ㌷රჾࡢィ
ฎ⌮㝿ࡋ࡚ࠊIFRS ➼ࡢ࣑ࢡࣟࡢィᇶ‽ࢆᖜྲྀࡾධࢀࡓෆᐜ࡞ࡗ࡚ࡁࡓࡇࡣࠊ
ᚋࠊ࣑ࢡࣟഃ࡛ࡣ࡞ࡃ࣐ࢡࣟഃࡽィᇶ‽ࡀᩡࡋ࡚࠸ࡃࡼ࠺࡞ືྥ࠶ࡿ࠸࠼ࡼ
࠺ࠋWGAࡢసᡂࡀࠊῶ౯ൾ༷㈝ࡢ᥎ィࢹ࣮ࢱ⏝ࡉࢀࡿ࠸࠺Ⅼ㛵ࡋ࡚ࡢࡳ࣑ࢡ࣭ࣟ
࣐ࢡࣟࣜࣥࢡࡀ㐩ᡂࡉࢀ࡚࠸ࡿࡀࠊࡇࢀࡣࠊWGAࡀ㞟⣙ࡉࢀ㐣ࡂ࡚࠸ࡿࡓࡵONSࡀᅜ Ẹ຺ᐃࡢసᡂࡢࡓࡵ▱ࡾࡓ࠸ヲ⣽ሗࡀ㞃ࢀ࡚ࡋࡲ࠺࠸࠺Ⅼཎᅉࡀ࠶ࡿ᥎ᐹࡉࢀ
ࡿ㸦ONS, HobbsẶᑐࡍࡿࣥࢱࣅ࣮ࣗ㸧ࠋࡓࡔࡋࠊ㈈ົ┬࡛ࡣࠊWGAࠊண⟬ࠊ㆟Ỵ⏝ṓ
ฟ ぢ ✚ ࠾ ࡼ ࡧ බ ⓗ ᨭ ฟ ⤫ ィ ࡢ ࢹ ࣮ ࢱ ࢆ 㞟 ࡍ ࡿ ࡓ ࡵ ⤫ ྜ ࢜ ࣥ ࣛ ࣥ ሗ ࢩ ࢫ ࢸ ࣒ 㸦Combined On-line Information System; COINS㸧ࢆᑟධࡋ࡚࠾ࡾࠊࡇࢀࡼࡾࠊ㈈ົ┬ࡶ
ONSࡶᚲせ࡞ሗࢆྛᐇయࡽ㞟ࡵࡿࡇࡀྍ⬟࡞ࡗ࡚࠸ࡿ50ࠋ
ᮏሗ࿌᭩࡛ࡣࠊヲ⣽ྲྀࡾୖࡆ࡞ࡗࡓࡀCOINSࡣࠊィሗࢆ୍ඖⓗ㞟⣙ࡋࠊONS
ࡸ㈈ົ┬࠸ࡗࡓ⤌⧊ࡀࡑࢀࡒࢀࡢ┠ⓗࡢࡓࡵࡢሗࢆసᡂࡍࡿࡓࡵᚲせ࡞ሗࢆྲྀࡾ
ฟࡍࡇࡀ࡛ࡁࡿࢶ࣮ࣝࡋ࡚᭷ຠᶵ⬟ࡋ࡚࠸ࡿࠋ୍ࡘࡢィᐇᑐࡋ୍࡚ࡘࡢฎ⌮
ࡀ⾜ࢃࢀࡓࡋ࡚ࡶࠊࡑࢀࡀィሗࢩࢫࢸ࣒ࢆ㏻ࡌ࡚ࠊูࡢ┠ⓗࡢィሗ⏝ྍ⬟
࡞⤌ࡳࡀᵓ⠏ࡉࢀࡿࡇࡣࠊᨻᗓ࠾ࡅࡿሗసᡂࢥࢫࢺࡢ๐ῶࡘ࡞ࡀࡾᚓࡿࡔࡅ࡛
࡞ࡃࠊᚲせ࡞ሗࢆᚲせ࡞ྲྀࡾฟࡏࡿࡼ࠺࡞ࡿྍ⬟ᛶࡶ᭷ࡋ࡚࠸ࡿࠋᨻᗓィ࠾
ࡅࡿ࣑ࢡ࣐ࣟࢡࣟࡢ㐃ᦠ㛵ࡋ࡚ࡣࠊᗓ┬ࢆᶓ᩿ࡍࡿィሗࡀࠊ୍ࡘࡢሗࢩࢫࢸ࣒
࡛㐃ືࡉࢀࡿࡇࡀ᭷┈࠸࠼ࡼ࠺ࠋ
ࡲࡓࠊᮏሗ࿌᭩ࢆ㏻ࡌ࡚ WGA ᑐࡍࡿྛᶵ㛵ࡢᤊ࠼᪉ࡢ㐪࠸ࡀ᫂ࡽ࡞ࡗࡓࠋࡲࡎ
㈈ົ┬ࡣࠊᅜẸ຺ᐃࡽᚓࡽࢀࡿ㈈ົᣦᶆࢆࡑࡢሗ㔞ࡢ㇏ᐩࡉ࠸࠺Ⅼ࡛⿵ࡍࡿࡶࡢ
ࡋ࡚ WGA ࢆ⨨࡙ࡅ࡚࠸ࡿࠋࡇࢀࡣ WGA ࡀྵࡴࡼࡾ㇏ᐩ࡞㈇മሗഅⓎമົሗ
⾲㇟ࡉࢀࡿࠋNAO ࡣࠊ୰ኸᨻᗓᶵ㛵ࡢỴ⟬᭩ᑐࡍࡿ᳨ᰝࢆᐇࡍࡿయࡋ࡚ࠊ࣑ࢡ
ࣟᨻᗓィࡢ㞟ྜయࡋ࡚ࡢ WGA ࠸࠺どⅬࢆ㔜どࡋ࡚࠾ࡾࠊࡑࡢ㈈ᨻᣦᶆࡋ࡚ࡢά
50 COINSࡣ ࠊࡑ ࡢ ⤌ ࡳ ࡀ 」 㞧 ࡛ ࠶ ࡿ ࡇ ࡽ ⌧ ᅾ ࡣ ࠊOSCAR㸦Online System for Central Accounting Reporting㸧
ࡤ ࢀ ࡿ ࢩ ࢫ ࢸ ࣒ ⛣ ⾜ ୰ ࡛ ࠶ ࡿ ࠋ
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⏝ྍ⬟ᛶࠊ࠾ࡼࡧࠊ࢝࢘ࣥࢱࣅࣜࢸࡸ㏱᫂ᛶࡢ☜ಖ㈨ࡍࡿሗࡋ࡚ࡢព⩏ࢆㄆࡵ
ࡘࡘࠊྍ⬟࡞㝈ࡾࠊWGAࡀ࣑ࢡࣟᨻᗓィᇶ‽ᛅᐇᇶ࡙ࡃࡼ࠺ồࡵ࡚࠸ࡿࠋONSࡣࠊ ᅜẸ຺ᐃࡀᥦ౪ࡍࡿሗࡢ⢭ᗘࢆྥୖࡉࡏࡿࡇ║ࡋ࡚࠾ࡾࠊWGA ሗࡢῶ౯ൾ༷
㈝ࡢ᥎ィࡢά⏝ࡣࡑࡢ୍ࡘࡢ⾲ࢀ࡛࠶ࡿࠋ
ḟᣦࡍࡁⅬࡋ࡚ࡣࠊᅇྲྀࡾୖࡆࡓ㈈ົ┬ᑟࡢ 2ࡘࡢࣉࣟࢪ࢙ࢡࢺࠊNAO
ࡶ ONSࡶࢃࡗ࡚ࡁࡓࡇ࡛࠶ࡿࠋ୰ኸᨻᗓࡢィᇶ‽ࡢసᡂ㛵ࡍࡿㅎၥᶵ㛵࡛࠶ࡿ
FRAB ࡢ࣓ࣥࣂ࣮ࡣࠊONSࠊNAOࠊCIPFAࠊDCLG ➼ࠊᅇࡢࣥࢱࣅ࣮ࣗㄪᰝࡢᑐ㇟
࡞ࡗࡓᶵ㛵ࡢ௦⾲⪅ࡀྵࡲࢀ࡚࠾ࡾࠊࡑࢀࡒࢀࡢ㛵ᚰ㡿ᇦࡽᨻᗓィᇶ‽ࡲࡓࡣᣦ㔪 ࡢタᐃࢃࡗ࡚࠸ࡿࠋFRAB ࠾࠸࡚ࡶ㐃ᦠࣉࣟࢪ࢙ࢡࢺࡼࡿỴ⟬᭩ᑐࡍࡿኚ᭦
ࡸ WGA ࡢᑟධࢃࡿሗࡀඹ᭷ࡉࢀࠊࡑࢀࡒࢀࡢᶵ㛵࠾࠸࡚✚ࡉࢀ࡚࠸ࡿ࠸
࠺Ⅼࡣࠊᅇࡢ 2ࡘࡢࣉࣟࢪ࢙ࢡࢺࡀ᥎㐍࡛ࡁࡓࡁ࡞せᅉࡢ୍ࡘ⪃࠼ࡽࢀࡿࠋ
≉ NAOࡸDCLGᑐࡍࡿࣥࢱࣅ࣮࡛ࣗࡣࠊWGAࡢᑟධࡀ⭾࡞㔞ࡢ㏣ຍⓗ࡞సᴗ
ࢆࡶࡓࡽࡋࡓࡇࡀ᫂ࡽ࡞ࡗࡓࡀࠊࡑࢀ࡛ࡶ NAOࡣࠊࠕබⓗ㒊㛛ࢆ୍ࡘࡢỴ⟬᭩
⧳ࡵࡿ࠸࠺ࡇࡢࡁ࡞Ⅼࡣࠊ㆟ࡢ᳨ᰝேࡋ࡚ࡢ NAO ࡀࠊබⓗ㒊㛛ࡢ㈈ົⓗ࡞
≧ἣᑐࡋ࡚⌧ᐇⓗ࡞ࢥ࣓ࣥࢺࢆ㆟ᥦ౪ࡍࡿࡲࡓ࡞࠸ᶵࠖ㸦NAO ࡢ Corbishley Ặ
ᑐࡍࡿࣥࢱࣅ࣮ࣗ㸧๓ྥࡁᤊ࠼࡚࠾ࡾࠊWGA ࡢ㸦ෆᐜ᳨ᰝࡢ㸧㉁ࡢྥୖྥ
ࡅࡓពẼ㎸ࡳࡀఏࢃࡗ࡚ࡃࡿࠋ
୍᪉࡛ࠊࡋ࡚බⓗ㒊㛛ᐇయࡢάືࡀຠ⋡ⓗႠࡲࢀ࡚࠸ࡿ࠸࠺どⅬࡽࡢሗ ᥦ౪ࡀᮇᚅࡉࢀࡿⓎ⏕⩏࣮࣋ࢫࡢ㈨※Ỵ⟬᭩ࡢ㐃⤖ࢆ㔜ࡡ࡚సᡂࡉࢀࡓ WGA ࡢᥦ౪ࡍ
ࡿሗࡣࠊᯝࡓࡋ࡚࣐ࢡࣟࣞ࣋ࣝࡢ㈈ᨻᨻ⟇ࡢ❧ホ౯࠸࠺┠ⓗ࡞ࡗ࡚࠸ࡿࡢ
࠺ࠊ࠸࠺Ⅼࡶ᳨ドࡉࢀࡿࡁ࡛࠶ࢁ࠺ࠋࡲࡓࢠࣜࢫࡢබⓗ㒊㛛ࡣࠊ2004 ᖺࡽ
UK-GAAP ᇶ࡙ࡃ㈨※Ỵ⟬᭩ࡢసᡂࡀồࡵࡽࢀࠊࡑࡢᚋࠊ㐃ᦠࣉࣟࢪ࢙ࢡࢺࢆ⤒࡚ࡉࡽ
ண⟬ࠊ㆟Ỵ⏝ṓฟぢ✚࠾ࡼࡧỴ⟬᭩ኚ᭦ࡀຍ࠼ࡽࢀࠊࡑࡋ࡚ࠊ୰ኸᨻᗓᶵ㛵ࡣ 2009 ᖺᗘࠊᆅ᪉⮬య➼ࡣ 2010 ᖺᗘࡽ IFRS ࣮࣋ࢫࡢィᇶ‽ࡢኚ᭦ࡀồࡵࡽࢀ࡚࠸ࡿࠋ ࡇ࠺ࡋࡓᗘ㔜࡞ࡿኚ᭦ࡣࠊྛᐇయࣞ࣋ࣝ࠾࠸࡚ࡃ⌮ゎ࡛ࡁࡿࡼ࠺࡞ࡗࡓィฎ⌮ࡸ
ィሗࡀኚࢃࡗ࡚ࡋࡲ࠺࠸࠺ᙳ㡪ࢆࡶࡓࡽࡍࡓࡵࠊሗసᡂ⪅ࡔࡅ࡛࡞ࡃሗ⏝⪅
࠾࠸࡚ࡶ⌮ゎྍ⬟ᛶ࠸࠺Ⅼ࡛ࡢΰࡀ࠶ࡿࡢ࡛ࡣ࡞࠸ᐃࡉࢀࡿࠋCIPFA࡛ࡢ
ࣥࢱࣅ࣮ࣗ࠾࠸࡚ࠊሀ∼࡞ィሗసᡂࢩࢫࢸ࣒ࡀᵓ⠏ࡉࢀ࡚࠸࡞࠸ẁ㝵࡛ࡢⓎ⏕⩏
ィࡢᑟධࡣΰࢆࡶࡓࡽࡍࡓࡵࠊࡲࡎࡣ⌧㔠⩏࡛࠶ࡗ࡚ࡶሀ∼࡞⤌ࡳࢆᵓ⠏ࡍࡁ
࡛࠶ࡿ࠸࠺ᣦࡣ⯆῝࠸ࠋࡇࡢࡇࡣࠊ㧗ရ㉁࡞୍⤌ࡢィᇶ‽㧗ရ㉁࡞ィሗ ࡣࢥ࣮ࣝࡢ㛵ಀ࡛ࡣ࡞ࡃࠊࡑࡢ㐠⏝ࡀకࡗ࡚ึࡵ࡚㧗ရ㉁࡞ィሗࡀࡶࡓࡽࡉࢀࡿࡇ
ࢆྵពࡋ࡚࠸ࡿࠋࡍ࡞ࢃࡕࠊỴ⟬᭩ࡸ WGAࡢసᡂ᳨࣭ᰝࢃࡿ㈈ົ┬ࠊFRABࠊྛ
බⓗ㒊㛛ᐇయࠊNAOࠊCIPFAࠊDCLG ࠾ࡼࡧ┘ᰝጤဨ࠸࠺ᨻᗓィࡢసᡂഃ㸦᳨ᰝࢆ
ྵࡴ㸧ཧ⏬ࡍࡿ⤌⧊࠾࠸࡚ࠊ༑ศ࡞┦ὶࡀồࡵࡽࢀࡿࡢ࡛࠶ࡿࠋࡇࡢⅬ࠾࠸࡚ࠊ
ࢠࣜࢫ࡛ࡣࠊFRABࡔࡅ࡛࡞ࡃࠊࡉࡲࡊࡲ࡞ሙ㠃࡛ྛᶵ㛵ࡢ༠ാࡀᐇ⌧ࡋ࡚࠾ࡾࠊWGA
ࡶ㐃ᦠࣉࣟࢪ࢙ࢡࢺࡶࡑ࠺ࡋࡓ⏘ฟ≀࡛࠶ࡿࠋ
ᅇࡢㄪᰝࢆ㏻ࡌ࡚ឤࡌࡓࡇࡣࠊゼၥࡋࡓ࠸ࡎࢀࡢᶵ㛵࠾࠸࡚ࡶィࣉࣟࣇ࢙ࢵࢩ
ࣙࣥ㸦ສチィኈࠊສチ⟶⌮ィኈࠊCIPFA᭷㈨᱁⪅㸧ࡀ⫋ဨࡋ࡚ࡇࢀࡽࡢࣉࣟࢪ࢙ࢡ
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ࢺࢃࡗ࡚࠸ࡿ࠸࠺ࡇ࡛࠶ࡿࠋ≉ ONS࠸࠺⤫ィసᡂᶵ㛵ࡀィࣉࣟࣇ࢙ࢵࢩ
ࣙࣥࢆ᧦ࡋ࡚࠸ࡿࡇࡣࠊONSࡀ࣑ࢡࣟࣞ࣋ࣝࡢィሗࡢ㐃ᦠࢆ⪃៖ࡋ࡚࠸ࡿࡇࡸࠊ
࣑ࢡࣟࡢィሗࢆ㔜せ࡞ࢹ࣮ࢱ※ࡋ࡚ࡳ࡞ࡋ࡚࠸ࡿドᕥ࠸࠼ࡼ࠺ࠋࡇ࠺ࡋࡓィࣉ
ࣟࣇ࢙ࢵࢩࣙࣥࢆ㏻ࡌ࡚ᗓ┬ᶓ᩿ⓗ࡞ྲྀࡾ⤌ࡳࡀ⾜ࢃࢀࡓ࠸࠺Ⅼࡶࠊ≉➹ࡍࡁ࡛࠶ࢁ
࠺ࠋ
ᅇୡ⏺࡛ึࡵ࡚බⓗ㒊㛛యࢆᑐ㇟ࡋࡓ WGA ࡀసᡂࡉࢀࠊࡑࢀࡼࡗ࡚ࠊ࣐ࢡࣟ
ࣞ࣋ࣝࡢ୍⯡ᨻᗓ㒊㛛බᴗ㒊㛛ࢆຍ࠼ࡓሗྠࡌࣞ࣋ࣝࡢሗࡀ᪂ࡓࡶࡓࡽࡉࢀ
ࡓࠋ⌧Ⅼ࡛ࡣከࡃࡢㄢ㢟ࢆ᭷ࡋ࡚࠸ࡿࡇࡣ᪤㏙ࡢ㏻ࡾ࡛࠶ࡿࡀࠊᚋࡣࠊNAOࡢᣦ
➼ࢆ㋃ࡲ࠼࡚ᨵၿࡋ࡚࠸ࡃ᪉ྥᛶࡀ㈈ົ┬ࡼࡾ⾲᫂ࡉࢀ࡚࠸ࡿࡓࡵࠊWGA ࡢ㉁ࡣྥୖ
ࡋ࡚࠸ࡃ᥎ᐹࡉࢀࡿࠋWGA సᡂࡢ▱ぢࡢ✚ࢆ㏻ࡌ࡚ࠊONS ࡣࡉࡽ࡞ࡿ⏝ྍ⬟࡞
ሗࡢⓎぢᮇᚅࡋࡓ࠸ࠋࡇࡢࡇࡣࠊ2014 ᖺ᥇⏝ࡉࢀࡿ ESA2010 ࠾࠸࡚ࡍ࡛࣑
ࢡࣟࣞ࣋ࣝࡢィࢆ⪃៖ࡋࡓฎ⌮ࡀᑟධࡉࢀࡿ㝿ࠊࡼࡾ୍ᒙ㐍ᒎࡍࡿᛮࢃࢀࡿࠋNAO ࡣࠊ࣑ࢡࣟィ࣮࣋ࢫ࡛ࡢⓎゝࡸᣦࡀከ࠸ࡢࡣᙜ↛࡛࠶ࡿࡀࠊWGA ࡢ᳨ᰝேࡋ࡚ࠊ
࣐ࢡ࣮ࣟ࣋ࢫࡢᅜẸ຺ᐃ࠾ࡅࡿฎ⌮㛵ࡋ࡚ ONS ࡢ㛵ಀࢆࡼࡾᐦ᥋ᅗࡿࡇࡶᚲ せࡶࡋࢀ࡞࠸ࠋ
᭱ᚋࠊᅇࡢㄪᰝࢆ㋃ࡲ࠼ࠊ᪥ᮏ࠾ࡅࡿᨻᗓண⟬࣭ィࡢ⌧≧↷ࡽࡋ࡚ࡳࡼ࠺ࠋ
᪥ᮏ࡛ࡣࠊ」ᩘᖺᗘண⟬ࡣ᥇⏝ࡉࢀ࡚࠾ࡽࡎⓎ⏕⩏ண⟬ࡶ᥇⏝ࡉࢀ࡚࠸࡞࠸ࡓࡵࠊࢠ
ࣜࢫࡢࡼ࠺㐃ᦠࣉࣟࢪ࢙ࢡࢺࡢᚲせᛶࡣ⏕ࡌ࡞࠸ࠋࡋࡋࠊࠊ୰ኸᨻᗓࡸᆅ᪉⮬
య࠾࠸࡚Ⓨ⏕⩏ᇶ࡙ࡃィሗࡀసᡂࡉࢀࡿࡼ࠺࡞ࡗ࡚ࡁ࡚࠸ࡿࠋ୰ኸᨻᗓ࡛ࡣ ᅜࡢ㈈ົ᭩㢮ࡀࠊࡲࡓࠊᆅ᪉⮬య࡛ࡣ⥲ົ┬ࡼࡾᥦࡉࢀ࡚࠸ࡿᇶ‽ࣔࢹࣝࡸᨵゞࣔ
ࢹࣝࠊࡉࡽࡣࠊᮾி㒔ࡸ㜰ᗓࡢࡼ࠺⊂⮬ࡢⓎ⏕⩏ィࢆᑟධࡋ࡚࠸ࡿ⮬యࡶ࠶
ࡿࠋࡇࡢࡼ࠺࡞⌧≧↷ࡽࡋ࡚ࠊࡇࢀࡽࡢⓎ⏕⩏࣮࣋ࢫࡢỴ⟬᭩ࡶண⟬ࡶⓎ⏕
⩏ࡍࡿࡇࡣࠊἲไᗘୖ㞴ࡋ࠸≧ἣ࠶ࡿࠋ
ࡑࡢ୍᪉࡛ࠊ᪥ᮏࡢ㈈ᨻᣦᶆࡣࠊᅜẸ຺ᐃ࣮࣋ࢫࡢࡶࡢࡀ⏝࠸ࡽࢀ࡚࠾ࡾࠊࡉࡽࠊࡑ
ࢀࡣ୰ኸᨻᗓ㒊㛛ࠊᆅ᪉ᨻᗓ㒊㛛࠾ࡼࡧ♫ಖ㞀ᇶ㔠ࡽᵓᡂࡉࢀࡿ୍⯡ᨻᗓ㒊㛛ࢆᣦࡍࠋ ࡇࢀࡽᅜẸ຺ᐃ࣮࣋ࢫ࡛ࡢ㈈ᨻᣦᶆࠊୖグࡢ┬ᗇู㈈ົㅖ⾲ࡸ⮬య࠾ࡅࡿⓎ⏕⩏
࣮࣋ࢫࡢỴ⟬᭩ࡢ㛵ಀࡣࠊ᫂ࡽࡉࢀ࡚࠸࡞࠸ࠋᅇࡢࢠࣜࢫᨻᗓࡢྲྀࡾ⤌ࡳ࡛ࡣࠊ ᖖ㈈ᨻつᚊࢆ☜ಖࡍࡿほⅬࡽᅜẸ຺ᐃỴ⟬᭩㸦ண⟬ࢆྵࡴ㸧ࡢ㐪࠸ࢆ᫂ࡽࡍ
ࡿࡼ࠺ດࡵ࡚࠾ࡾࠊࡑࡢ㐪࠸ࡣㄪᩚ⾲ࢆ㏻ࡌ࡚⾜࡞ࢃࢀࡿࠋWGAࡘ࠸࡚ࡶྠᵝ࡛࠶ࡿࠋ ࡇࡢࡼ࠺ࠊ୍⯡ィሗࢆㄞࡴࡇ㥆ᰁࢇ࡛࠸ࡿேࠎࡀࠊỴ⟬᭩࣮࣋ࢫ࡛බⓗ㒊 㛛ᐇయࡢ㈈ົ≧ἣࢆᢕᥱࡍࡿ୍᪉࡛ࠊࡑࢀࡀᅜࡢ㈈ᨻࡢࡼ࠺ࢃࡗ࡚࠸ࡿࡢ
࠸࠺ࡇࢆ⌮ゎࡍࡿᶵࡀከࡃᥦ౪ࡉࢀ࡚࠸ࡿࠋ᪥ᮏ࡛ࡣࠊGDPࡸമົṧ㧗࠸࠺≉ᐃࡢ
⏝ㄒࡘ࠸࡚ࡣࡋࡤࡋࡤྲྀࡾୖࡆࡽࢀࡿࡀࠊࡑࡢ୰㌟ࡘ࠸࡚ࡣࡑࢀ㛵ᚰࡀᣢࡓࢀ࡞
࠸ഴྥ࠶ࡿࠋࡑࡇ࡛ࠊ࠼ࡤࠊ୍⯡ᨻᗓ㒊㛛ࡔࡅ࡛࡞ࡃࢠࣜࢫࡢࡼ࠺ࡼࡾᗈ⠊࡞බ
ⓗ㒊㛛యᅜẸ຺ᐃ࡛ᤕᤊࡍࡿ㈈ᨻᣦᶆࡢ⠊ᅖࢆᣑࡍࡿࠊࡘࡲࡾබⓗ㒊㛛యࡢᅜẸ
຺ᐃࡸ㈚ᑐ↷⾲ࢆసᡂࡋ࡚ࡳࡿࡢࡶ୍ࡘࡢᑐᛂ࡛࠶ࢁ࠺ࠋᅜẸ຺ᐃ࡛࢝ࣂ࣮ࡍࡿ㈇മࡢ
⠊ᅖࡣ⊃࠸ࡓࡵࠊࢠࣜࢫྠᵝ㈇മࡢ㔠㢠ࡣቑࡍࡿ᥎ᐹࡉࢀࡿࠋ≉ࢠࣜࢫࡢ WGA࠾࠸࡚ࡣࠊྛබⓗ㒊㛛ᐇయࡢ᳨ᰝ῭Ỵ⟬᭩ࢆNAOࡀ᳨ᰝࡍࡿࡇࢆ㏻ࡌ࡚ಙ㢗ᛶ
- 78 -
ࡢᢸಖࡀᅗࡽࢀ࡚࠸ࡿࡇࡶ≉➹ࡋ࡚࠾ࡃࡁ࡛࠶ࢁ࠺ࠋࡉࡽ࠸࠼ࡤࠊ᪥ᮏ࡛ࡶ࠼ࡤ
୰ኸᨻᗓ㒊㛛ࡢỴ⟬᭩ࡣࠊᅜࡢ㈈ົ᭩㢮㸦┬ᗇู㈈ົ᭩㢮㸧➼ࡢᙧ࡛♧ࡉࢀ࡚࠸ࡿࡀࠊࡇ
ࢀࡀࠊᇶ♏ⓗ㈈ᨻᨭ➼ࡢ࣐ࢡࣟᨻᗓィ࣮࣋ࢫࡢ㈈ᨻᣦᶆ㐃ᦠࡋ࡚࠸࡞࠸ࡇࡶᣦ
࡛ࡁࡿࠋࡇࡢⅬࡘ࠸࡚ࠊᐇ㉁ⓗ࡞㐃ᦠࡀᅔ㞴࡞㒊ศࡘ࠸࡚ࡣࠊࢠࣜࢫࡢண⟬ࡸ WGA
࠾࠸࡚ྲྀࡾධࢀࡽࢀ࡚࠸ࡿㄪᩚ⾲ࢆసᡂࡋࠊࡑࡢሗࢆά⏝ࡍࡿࡇࡀ⪃࠼ࡽࢀࡿ࡛࠶
ࢁ࠺ࠋ
᪥ᮏ࠾࠸࡚ࢠࣜࢫྠᵝࡢไᗘࢆ᥇⏝ࡍࡿᚲ↛ᛶࡣ࡞࠸ࡀࠊ᪥ᮏࡢබⓗ㒊㛛ࡢィ
ሗࡀ᳨ᰝ࠸࠺ࣉࣟࢭࢫࢆ⤒࡚ಙ㢗ᛶࡀᢸಖࡉࢀࡓ≧ែ࡛බ⾲ࡉࢀࡿࡇࡣࠊ㈈ᨻࡢ㏱
᫂ᛶ࠸࠺Ⅼ࡛ࡣࡁ࡞ⅬࢆఫẸࡶࡓࡽࡍᮇᚅࡉࢀࠊᨻⓗࣉࣟࢭࢫࡔࡅ࡛㈈ᨻつ ᚊࡀ࠾ࢁࡑࡉࢀࡿࡼ࠺࡞ࡇࡀ┘どࡉࢀࡿࡢ࡛ࡣ࡞࠸ᛮࢃࢀࡿࠋ
᪥ᮏࡢィ᳨ᰝ㝔ࡶᅜࡢ㈈ົ᭩㢮ࢆᵓᡂࡍࡿ≉ูィ㈈ົ᭩㢮ࡘ࠸࡚ࡣྜつᛶࡸṇ☜
ᛶࡢほⅬࡽࡢ᳨ᰝࢆ⾜ࡗ࡚࠸ࡿࡀࠊNAOࡀ⾜ࡗ࡚࠸ࡿࡼ࠺࡞ಖドᆺ᳨ᰝࡣ⾜ࡗ࡚࠸࡞࠸ࠋ ࡇࢀᑐࡋ࡚ࠊWGA࠾ࡅࡿNAOࡼࡿሗᑐࡍࡿಖドࡢᥦ౪ࢆ㏻ࡌࡓಙ㢗ᛶࡢᢸಖ
࠸࠺ᙺࡣ㠀ᖖࡁ࠸⪃࠼ࡽࢀࡿࠋ࡞࠾ࠊ⌧ᅾ᪥ᮏࡢᨻᗓィࢃࡿᇶ‽ࡣከ ᵝ࡛࠶ࡾࠊࡑࡢタᐃయࡶከᵝ࡛࠶ࡿࠋࡋࡋࠊࡇࢀࡽࡢィᇶ‽タᐃࣉࣟࢭࢫ࠾࠸࡚ࠊ ᨻᗓࡀᥦ౪ࡍࡿ㈈ົሗࡢṇ☜ᛶࡸྜつᛶ➼ࡢⅬࡽࡢពぢࡢ⾲᫂ࢆ㏻ࡌ࡚ィ᳨ᰝ㝔ࡣࠊ ᨻᗓィࡢኚ㠉ࡼࡾ✚ᴟⓗࢃࡗ࡚࠸ࡃࡇࡀᮇᚅࡉࢀࡿࠋ
- 79 -
࠙ཧ⪃ᩥ⊩ࠚ
㸺㑥ㄒᩥ⊩㸼
ᮾ ಙ⏨㸦2009㸧ࠕࢠࣜࢫ୰ኸᨻᗓ࠾ࡅࡿᅜ㝿ィᇶ‽㸦IAS/IFRS㸧ࡢᑟධʊබィࡢ
┠ⓗᑐᛂࡉࡏ࡞ࡀࡽʊࠖࠗィ᳨ᰝ◊✲࠘No. 39ࠋ
ཎ ಇ㞝㸦2006㸧ࠗᖹᡂ17 ᖺᗘᾏእ⾜ᨻᐇែㄪᰝሗ࿌᭩ ࢠࣜࢫබィไᗘᨵ㠉ࡢ⌧≧ʊ
㈨※ィࡢᑟධ࣭㐠⏝≧ἣࢆ୰ᚰࡋ࡚ʊ࠘ィ᳨ᰝ㝔ୖᖍ◊✲ㄪᰝᐁࠋ
㸺እᅜㄒᩥ⊩㸼
Atkinson, T. (2005), Atkinson Review: Final Report; Measurement of Government Output and Productivity for the National Accounts, Palgrave Macmillan.
The Chartered Institute of Public Finance and Accountancy (CIPFA) (2006), Guide to Central Government Finance and Financial Management; Fully Revised Second Edition, CIPFA.
Chow, D., C. Humphrey and J. Moll (2008), Whole of Government Accounting in the UK, ACCA Research Report, 101, ACCA.
Command of Her Majesty (2010), Central Government Supply Estimates 2010-11: Main Supply Estimates for the year ending 31 March 2011, HC 269, The Stationery Office.
The Comptroller and Auditor General (C&AG) (1995), Resource Accounting and Budgeting in Government, Session 1994-95, HC 123, The Stationery Office.
C&AG (2000), Financial Auditing and Reporting: 1998-99; General Report of the Comptroller and Auditor General, The Stationery Office.
C&AG (2005), Financial Auditing and Reporting: General Report of the Comptroller and Auditor General 2003-04, The Stationery Office.
C&AG (2008), Financial Auditing and Reporting: General Report of the Comptroller and Auditor General 2007, The Stationery Office.
C&AG (2009), Financial Auditing and Reporting: General Report of the Comptroller and Auditor General for 2008, The Stationery Office.
C&AG (2011), Certificate and Report of the Comptroller and Auditor General: Whole of Gov-ernment Accounts 2009-10, National Audit Office.
Daffin, C. and D. Hobbs (2011), Comparison of Public Sector Finance Measures from the Na-tional Accounts and Whole of Government Accounts, Office for NaNa-tional Statistics, available at http://www.palgrave-journals.com/elmr/journal/v5/n8/pdf/elmr201172a.pdf㸦ࢡࢭࢫ
᪥㸸2012 ᖺ1᭶18᪥㸧
Department for Communities and Local Governments (DCLG) (2012), Government Response to the Future of Local Audit Consultation, DCLG.
Dey-Chowdhury, S. (2008), Methods Explained; Perpetual Inventory Method, Economic & Labour
- 80 - Market Review, 2(9).
European Commission, International Monetary Fund, Organisation for Economic Co-operartion and Development, United Nations and World Bank (EC et al.) (2009), System of National Accounts 2008.
Financial Reporting Advisory Board (FRAB) (2011a), Accounting for PPP Arrangements Includ-ing PFI Contracts, FRAB89(02), HM Treasury.
FRAB (2011b), 14th Report of the Financial Reporting Advisory Board: Report for the Period April 2010 to March 2011, The Stationery Office.
Heald, D. and G. Georgiou (2011a), The Substance of Accounting for Public-Private Partnership, Financial Accountability and Management, 27(2).
Heald, D. and G. Georgiou (2011b), The Macro-Fiscal Role of the U.K. Whole of Government Account, ABACUS, 47(4).
HM Treasury (1994), Better Accounting for the Taxpayer’s Money: Resource Accounting and Budgeting in Government, Cm 2626, HMSO.
HM Treasury (1995), Better Accounting for the Taxpayer’s Money: The Government’s Proposal;
Resource Accounting and Budgeting in Government, Cm 2929, HMSO.
HM Treasury (1998a), Code for Fiscal Stability 1998, HM Treasury.
HM Treasury (1998b), Stability and Investment for the Long Term: Economic and Fiscal Strategy Report 1998, Cm 3978, The Stationery Office.
HM Treasury (1998c), Whole of Government Accounts, HM Treasury.
HM Treasury (2005), Delivering the Benefits of Accruals Accounting for the Whole Public Sector, HM Treasury.
HM Treasury (2008), Consolidated Budgeting Guidance from 2008-09, HM Treasury.
HM Treasury (2009), Alignment “Clear Line of Sight) Project, Cm 7567, The Stationery Office.
HM Treasury (2010 Junea), The Spending Review Framework, Cm 7872, The Stationery Office.
HM Treasury (2010b), Spending Review 2010, Cm 7942, The Stationery Office.
HM Treasury (2011a), Charter for Budget Responsibility, HM Treasury,.
HM Treasury (2011b), Public Expenditure Statistical Analyses 2011, Cm 8104, The Stationery Office.
HM Treasury (2011c), Supply Estimates: A Guidance Manual, HM Treasury.
HM Treasury (2011d), Whole of Government Accounts: Unaudited Summary Report for the Year Ended 31 March 2010, Cm 8127, The Stationery Office.
HM Treasury (2011e), Financial Reporting Manual 2011-12, HM Treasury.
HM Treasury (2011f), 2011-12 Department Yellow: Illustrative Resource Accounts, HM Treasury.
HM Treasury (2011g), Consolidated Budgeting Guidance from 2011-12, HM Treasury.
HM Treasury (2011h), Whole of Government Accounts: Year Ended 31 March 2010, HC 1601, The Stationery Office.
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- 81 - Office.
House of Commons Treasury Committee (2007), The 2007 Comprehensive Spending Review:
Prospects and Processes, The Stationery Office.
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McLaren, C. H., B. Saunders and C. Zammit (2011), Comparing the Perpetual Inventory Method and the Whole of Government Accounts for Depreciation, Office for National Statistics.
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㸺ཧ↷ィᇶ‽㸼
IFRS 8; Operating Segments.
IAS 1; Presentation of Financial Statements.
IAS 8; Accounting Policies, Changes in Accounting Estimates and Errors.
IAS 10; Events After the Balance Sheet Date.
IAS 17; Leases.
IAS 18; Revenue.
IAS 19; Employee Benefits.
IAS 26; Accounting and Reporting by Retirement Benefit Plans.
IAS 27; Consolidated and Separate Financial Statements.
IAS 36; Impairement of Assets.
IAS 37; Provisions, Contingent Liabilities and Contingent Assets.
IAS 39; Financial Instruments: Recognition and Measurement
IFRIC Interpretation 4; Determining whether an Arrangement Contains a Lease.
IFRIC Interpretation 12; Service Concession Arrangements.
- 82 -
࠙㘓࣭ㄪᰝ᪥⛬ࠚ
ᖹᡂ 23ᖺ
10 ᭶17᪥㸦᭶㸧
㈈ົ┬㸦㐃ᦠࣉࣟࢪ࢙ࢡࢺࢳ࣮࣒㸧㸦Her Majesty’s Treasury; Clear Line of Sight Project Team㸧
ࢠࣜࢫࡢண⟬࣭Ỵ⟬ไᗘ㐃ᦠࣉࣟࢪ࢙ࢡࢺࡘ࠸࡚
Ken Beeton (Director, Financial Management & Reporting)
David Bailes (Commercial and Contract Manager, Project OSCAR) Robert Shaw (Clear Line of Sight Project Team)
Iain King (Clear Line of Sight Project Team)
10 ᭶18᪥㸦ⅆ㸧
㈈ົ┬㸦ᨻᗓయỴ⟬᭩ࢳ࣮࣒㸧㸦Her Majesty’s Treasury; Whole of Governmet Accounts Team㸧
ࢠࣜࢫ࠾ࡅࡿᨻᗓయỴ⟬᭩ࡢసᡂࡘ࠸࡚
Karen Sanderson (Whole of Government Accounts Team) Jim Hughes (Whole of Government Accounts Team)
10 ᭶19᪥㸦Ỉ㸧
ᅜᐙ⤫ィᒁᨻᗓάື ᐃࢭࣥࢱ࣮㸦The United Kingdom Centre for the Measurement of Government Activity, Office for National Statistics㸧
ࢠࣜࢫࡢᨻᗓάືࡢ ᐃᑐࡍࡿ࣐ࢡࣟィࡽࡢྲྀࡾ⤌ࡳࡘ࠸࡚
Michael Phelps (UKCeMGA, SNA and ESA ᢸᙜ) Fiona Massey (UKCeMGA)
Rich Wild (Measurement of government activityᢸᙜ)
Dave Hobbs (Central and Local government accounting informationᢸᙜ)
10 ᭶20᪥㸦ᮌ㸧༗๓
ສチ㈈ᨻ࣭ィ༠㸦The Chartered Institute of Public Finance and Accountancy; CIPFA㸧
ࢠ ࣜ ࢫ ࡢ ୰ ኸ ᨻ ᗓ ࠾ ࡼ ࡧ ᆅ ᪉ ⮬ య ࠾ ࡅ ࡿ ィ ࣭ ண ⟬ ไ ᗘ ⯡ ᑐ ࡍ ࡿ
CIPFAࡢྲྀࡾ⤌ࡳࡘ࠸࡚
Paul Mason (Professional Standards and Central Governmentᢸᙜ) Manj Kalar (Central Governmentᢸᙜ)
Peter Boulding (Internationalᢸᙜ) 10 ᭶20᪥㸦ᮌ㸧༗ᚋ