政府会計におけるミクロとマクロの連携－イギリス政府における取り組み－特別研究官 | 会計検査に関する調査研究 | 外部との交流活動 | 会計検査院 Board of Audit of Japan

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1 ᖹᡂ ᖺᗘᾏእ⾜ᨻᐇែㄪᰝሗ࿌᭩

ᨻᗓ఍ィ࡟࠾ࡅࡿ࣑ࢡࣟ࡜࣐ࢡࣟࡢ㐃ᦠ

̿࢖ࢠࣜࢫᨻᗓ࡟࠾ࡅࡿྲྀࡾ⤌ࡳ̿

㸫Micro-Macro Link for Governmental Accounting in U.K.㸫

≉ู◊✲ᐁ ኱᳃ ᫂㸦ᶓ὾ᅜ❧኱Ꮫ⤒ႠᏛ㒊෸ᩍᤵ㸧

ᖹᡂ24ᖺ3᭶

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ࡣࡌࡵ࡟

ᨻᗓࡢ㈈ᨻ࡟ᑐࡍࡿ㛵ᚰࡀࡇࢀ࡯࡝㧗ࡲࡗࡓࡇ࡜ࡣ࠶ࡗࡓ࡛࠶ࢁ࠺࠿ࠋ఍ィࡣ࠶ࡽࡺࡿ⤌⧊࡟ ࠾࠸࡚Ⴀࡲࢀ࡚࠸ࡿ♫఍ⓗ⾜Ⅽ࡛࠶ࡾࠊ௻ᴗ఍ィࡀ᭱ࡶ୍⯡ⓗ࡜ࡣ࠸࠼ࠊᨻᗓ࡞࡝ࡢබⓗ㒊㛛ࡢ ᐇయ࡟࠾࠸࡚ࡶᙜ↛࡟⾜ࢃࢀ࡚࠸ࡿࠋ఍ィࡣࠊពᛮỴᐃ᭷⏝ᛶࡢ☜ಖ࡜࢔࢝࢘ࣥࢱࣅࣜࢸ࢕ࡢᒚ

⾜࡜࠸࠺2ࡘࡢ኱ࡁ࡞ᶵ⬟ࢆ᭷ࡋ࡚࠸ࡿࡀࠊᨻᗓ఍ィࡢ㡿ᇦ࡟࠾࠸࡚ࡇࡢ2ࡘࡢᶵ⬟ࡣ༑ศ࡟ᯝ

ࡓࡉࢀ࡚ࡁࡓ࡛࠶ࢁ࠺࠿ࠋ౛࠼ࡤࠊ᪥ᮏࡢമົṧ㧗ࡣ2010ᖺ12᭶ᮎ᪥⌧ᅾ࡛1,000඙෇ࢆ㉸࠼ࠊ

ྐୖ᭱㧗࡜࡞ࡗ࡚࠸ࡿࠋᮏ᮶఍ィ᝟ሗࡣࠊࡇࡢࡼ࠺࡞≧ἣ࡟⮳ࡿ๓࡟ᨻᗓࡢពᛮỴᐃࡢ୰࡟཯ᫎ ࡉࢀ࡚࠸ࡃ࡭ࡁࡶࡢ࡛ࡣ࡞࠸ࡔࢁ࠺࠿ࠋ௒ᅇ⾜ࡗࡓ࢖ࣥࢱࣅ࣮ࣗ࡟࠾࠸࡚ࡶࠊࢠࣜࢩࣕၥ㢟ࡣࠊ බ఍ィ㸦ᚋ㏙ࡍࡿ࣑ࢡࣟࡢᨻᗓ఍ィ㸧ࡀࡼࡾ㐺ษ࡞᝟ሗ㸦Ⓨ⏕୺⩏࡟ᇶ࡙ࡃ᝟ሗ㸧ࢆᥦ౪࡛ࡁ࡚ ࠸ࢀࡤᑡ࡞ࡃ࡜ࡶၥ㢟ࡀ῝้໬ࡍࡿ௨๓࡟ᑐฎ࡛ࡁࡓࡢ࡛ࡣ࡞࠸࠿࡜ࡍࡿぢゎࡀ♧ࡉࢀࡿࡇ࡜ࡀ ᑡ࡞ࡃ࡞࠿ࡗࡓࠋ

ᨻᗓࡢ఍ィࡣࠊᅜẸ຺ᐃ࡜࠸࠺࣐ࢡࣟࡢᨻᗓ఍ィ࡟ࡼࡿ᝟ሗ࡜ᨻᗓ࡜࠸࠺఍ィᐇయࢆᑐ㇟࡜ࡍ ࡿ࣑ࢡࣟࡢᨻᗓ఍ィ࡟ࡼࡿ᝟ሗࡢ཮᪉࠿ࡽᡂࡾࠊ㈈ᨻᣦᶆ࡟ࡘ࠸࡚ࡣ᪥ᮏࢆྵࡵࠊ๓⪅࡟ᇶ࡙ࡃ ࡢࡀ୍⯡ⓗ࡛࠶ࡿࠋྠࡌ⤒῭ᐇయ࡟ࡼࡿ⤒῭άືࢆᑐ㇟࡟ࡋ࡞ࡀࡽࡶࠊ␗࡞ࡿ఍ィ᝟ሗࡀ⏕ࡳฟ ࡉࢀࡿࡢࡣࠊᯝࡓࡋ࡚ṇࡋ࠸ࡢ࠿ࠋᮏሗ࿌࡛ࡣࡇࡢࡼ࠺࡞ၥ㢟ព㆑ࢆᣢࡗ࡚ㄪᰝ࡟⮫ࢇࡔ⤖ㄽࡀ ♧ࡉࢀ࡚࠸ࡿࠋ

᪥ᮏ࡛ࡣࠊ࣐ࢡࣟࡢᨻᗓ఍ィ࡜࣑ࢡࣟࡢᨻᗓ఍ィࡣ඲ࡃูࠎ࡟ᒎ㛤ࡉࢀ࡚࠾ࡾࠊ୧⪅ࡢ㐃ᦠ࡜ ࠸࠺ࡢࡣ඲ࡃ⪃៖ࡉࢀ࡚࠸࡞࠸࡜࠸ࡗ࡚ࡶ㐣ゝ࡛ࡣ࡞࠸ࠋ୍᪉ࠊ࢖ࢠࣜࢫ࡛ࡣࠊ࣐ࢡࣟᨻᗓ఍ィ ࡢ୍ࡘ࡛࠶ࡿᅜẸ຺ᐃ࡟ࡼࡿ᝟ሗ࡟ᇶ࡙࠸࡚ᅜᐙࡢ㈈ᨻ㐠Ⴀࢆ⾜ࡗ࡚࠸ࡿࡀࠊ௚᪉࡛ࠊ⤌⧊ࡢຠ

⋡ᛶࢆ㏣ồࡍࡿࡓࡵࡢ㈨※఍ィ࣭ண⟬ไᗘࡀᒎ㛤ࡋ࡚ࡁࡓࠋࡉࡽ࡟ࠊ2011ᖺ࡟᪂ࡓ࡟බ⾲ࡉࢀࡓ

ᨻᗓ඲యỴ⟬᭩㸦WGA㸧ࡣࠊ㈨※Ỵ⟬᭩ࡢ㞟ྜయ࡛࠶ࡾࠊᑐ㇟࡜ࡍࡿ㡿ᇦࡣᅜẸ຺ᐃ࡟࠾ࡅࡿ୍

⯡ᨻᗓ㒊㛛࡟බ௻ᴗ㒊㛛ࢆຍ࠼ࡓࡶࡢ㸦බⓗ㒊㛛㸧࡟➼ࡋ࠸ࠋࡍ࡞ࢃࡕࠊWGAࡢసᡂࡣࠊ⮬ࡽ࣑

ࢡࣟ࡜࣐ࢡࣟࡢᩚྜᛶ࡟㛵ࡍࡿㄽⅬࢆᥦ౪ࡋࠊᅜࡢ㈈ᨻ㐠Ⴀ࡟㈨ࡍࡿ᝟ሗࡢᥦ౪࡜࠸࠺ぢᆅ࠿ࡽ ୧⪅ࡢㄪᩚࢆಁࡍ⿦⨨࡜ࡋ࡚ࡳ࡞ࡍࡇ࡜ࡀ࡛ࡁࡿࠋࡲࡓࠊᅜẸ຺ᐃ࡟࠾ࡅࡿ㈈ᨻᣦᶆ࡜ࡢ㐃ᦠࡀ ᚿྥࡉࢀࡿண⟬࡜ࠊᐇయࡢຠ⋡ⓗ࡞ࢧ࣮ࣅࢫࡢᥦ౪࡟࠿࠿ࢃࡿ᝟ሗᥦ౪ࡀᚿྥࡉࢀࡿ㈨※Ỵ⟬᭩ ࡟࠾࠸࡚஋㞳ࡀࡳࡽࢀࡓࡇ࡜࠿ࡽࠊࡇࢀࡽࡢ㐃ᦠࣉࣟࢪ࢙ࢡࢺࡀ⾜ࢃࢀࡓࡇ࡜ࡶ࢖ࢠࣜࢫࡢ≉ᚩ ࡛࠶ࡿࠋ

ᮏሗ࿌᭩࡛ࡣࠊࡇ࠺ࡋࡓᨻᗓ఍ィ㸦ண⟬ࢆྵࡴ㸧ࢆᕠࡿ࣑ࢡࣟ࡜࣐ࢡࣟࡢ᥋ྜၥ㢟࡟ࡘ࠸࡚ࠊ

࢖ࢠࣜࢫࡢ㈈ົ┬㸦HM Treasury㸧ࢆ୰ᚰ࡟ᒎ㛤ࡉࢀࡓ㐃ᦠࣉࣟࢪ࢙ࢡࢺ࡜WGA ࡟↔Ⅼࢆᙜ࡚ࠊ

࢖ࢠࣜࢫ࡟࠾ࡅࡿᨻᗓ఍ィࡢᒎ㛤ࢆㄪᰝࡍࡿࡇ࡜࡟ࡋࡓࠋ࢖ࢠࣜࢫ࡟࠾ࡅࡿᨻᗓ఍ィ࡟࠿࠿ࢃࡿ

ᶵ㛵࡜ࡋ࡚ࡣࠊ㈈ᨻᨻ⟇ࡢ❧᱌ࢆ⾜࠺࡜࡜ࡶ࡟㈨※Ỵ⟬᭩ࡸ WGA ࡟㈐௵ࢆ㈇࠺㈈ົ┬ࠊ୰ኸᨻ

ᗓᶵ㛵ࡢ᳨ᰝ࡟㈐௵ࢆ㈇࠺఍ィ᳨ᰝ㝔㸦NAO㸧ࠊᅜẸ຺ᐃࡢసᡂ࡟㈐௵ࢆ㈇࠺⊂❧ᶵ㛵࡛࠶ࡿᅜᐙ ⤫ィᒁ㸦ONS㸧ࠊᨻᗓ఍ィ㡿ᇦ࡟ᗈࡃேᮦࢆᥦ౪ࡍࡿ࡜࡜ࡶ࡟ᨻᗓ఍ィ࡟࠿࠿ࢃࡿᣦ㔪➼ࢆసᡂࡋ ࡚࠸ࡿສチ㈈ᨻ࣭఍ィ༠఍㸦CIPFA㸧࠾ࡼࡧᆅ᪉⮬἞యࡢ఍ィ࡜┘ᰝࢆ┘╩ࡋ࡚࠸ࡿࢥ࣑ࣗࢽࢸ ࢕࣭ᆅ᪉⮬἞య┬㸦DCLG㸧ࡀ࠶ࡿࠋᮏㄪᰝሗ࿌᭩ࡣࠊ➹⪅ࡀ఍ィ᳨ᰝ㝔ㄪᰝㄢୖᮧு๪㛗࡜࡜

ࡶ࡟ࠊࡇࢀࡽᶵ㛵ࢆᑐ㇟࡜ࡋ࡚2011ᖺ10᭶17᪥㹼21᪥࡟࠿ࡅ࡚ᐇ᪋ࡋࡓ࢖ࣥࢱࣅ࣮ࣗㄪᰝࡢ

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┠ḟ

ㄪᰝࡢ┠ⓗ࣭㊃᪨ ... - 1 -

㸯㸬࢖ࢠࣜࢫࡢண⟬࣭Ỵ⟬ไᗘ࡟࠾ࡅࡿ࣑ࢡࣟ఍ィ࡜࣐ࢡࣟ఍ィࡢ཰ᩡ ... - 4 -

1.1. ࢖ࢠࣜࢫࡢண⟬࣭Ỵ⟬ไᗘ... - 4 -

1.1.1. ࠕ㈈ᨻᏳᐃ໬つᚊࠖ࡜ண⟬ไᗘ ... - 4 -

1.1.2. ண⟬㸦Budgets㸧࡜㆟Ỵ⏝ṓฟぢ✚㸦Supply Estimates㸧 ... - 8 -

1.1.3. Ỵ⟬᭩㸦Accounts㸧 ... - 15 -

1.2. ࢖ࢠࣜࢫ㈈ົ┬࡟ࡼࡿ㐃ᦠࣉࣟࢪ࢙ࢡࢺ ... - 20 -

1.2.1 㐃ᦠࣉࣟࢪ࢙ࢡࢺࡢᚲせᛶ ... - 20 -

1.2.2 㐃ᦠࣉࣟࢪ࢙ࢡࢺ㛤ጞ๓ࡢ≧ἣ ... - 21 -

1.2.3 㐃ᦠ࡟㝿ࡋ࡚ࡢᇶᮏཎ๎ ... - 24 -

1.2.4 ண⟬㸦Budgets㸧࡟࠾ࡅࡿಟṇ ... - 24 -

1.2.5 ㆟Ỵ⏝ṓฟぢ✚㸦Supply Estimates㸧࡟࠾ࡅࡿಟṇ... - 27 -

1.2.6 ㈨※Ỵ⟬᭩㸦Resource Accounts㸧࡟࠾ࡅࡿಟṇ ... - 28 -

1.3. 㐃ᦠࣉࣟࢪ࢙ࢡࢺࡢ᏶஢࡜ᨻᗓ఍ィ࡟࠾ࡅࡿ࣑ࢡ࣭࣐ࣟࢡࣟࣜࣥࢡ ... - 29 -

2. ࢖ࢠࣜࢫ࡟࠾ࡅࡿᨻᗓ඲యỴ⟬᭩ࡢྲྀࡾ⤌ࡳ ... - 34 -

2.1. ᨻᗓ඲యỴ⟬᭩ࡢᵓ᝿ࡢⴌⱆ࡜ᒎ㛤 ... - 34 -

2.2. ᨻᗓ඲యỴ⟬᭩ࡢసᡂ ... - 35 -

2.2.1 ᨻᗓ඲యỴ⟬᭩ࡢసᡂ┠ⓗ ... - 35 -

2.2.2 ᨻᗓ඲యỴ⟬᭩ࡢ㐃⤖⠊ᅖ ... - 36 -

2.2.3 ᨻᗓ඲యỴ⟬᭩ࡢᵓᡂ ... - 38 -

2.2.4 ᨻᗓ඲యỴ⟬᭩ࡢసᡂ࡟࠶ࡓࡗ࡚ࡢ⪃࠼᪉ ... - 42 -

2.3. ᨻᗓ඲యỴ⟬᭩ࡢ㈈ᨻᨻ⟇࡬ࡢά⏝ ... - 43 -

3. ᨻᗓ඲యỴ⟬᭩࡜఍ィ᳨ᰝ㝔ࡢᙺ๭ ... - 47 -

3.1. ᨻᗓ඲యỴ⟬᭩సᡂࣉࣟࢭࢫ࡟࠾ࡅࡿ఍ィ᳨ᰝ㝔ࡢᑐᛂ ... - 47 -

3.2. ᨻᗓ඲యỴ⟬᭩࡟ᑐࡍࡿ఍ィ᳨ᰝ㝔࡟ࡼࡿ┘ᰝ ... - 48 -

3.2.1 ┘ᰝሗ࿌᭩ࡢᴫ␎ ... - 48 -

3.2.2 ఍ィ᳨ᰝ㝔࡟ࡼࡿ㝈ᐃពぢࡢ᰿ᣐࡢෆᐜ ... - 49 -

3.2.3 ᨻᗓ඲యỴ⟬᭩࡟ᑐࡍࡿ఍ィ᳨ᰝ㝔ࡢぢゎ ... - 52 -

3.2.4 ᨻᗓ඲యỴ⟬᭩࡟ᑐࡍࡿ఍ィ᳨ᰝ㝔ࡢᙺ๭ ... - 56 -

4. ᨻᗓ඲యỴ⟬᭩࡜࣑ࢡࣟ఍ィ࡜࣐ࢡࣟ఍ィࡢ཰ᩡ ... - 57 -

4.1. ᨻᗓ඲యỴ⟬᭩ࡢ᝟ሗ࡜ᅜẸ຺ᐃ࣮࣋ࢫࡢ᝟ሗࡢ┦㐪࡜཰ᩡ ... - 57 -

4.2. ᨻᗓ඲యỴ⟬᭩ࡢㄢ㢟 ... - 67 -

4.2.1 ᨻᗓ඲యỴ⟬᭩ࡢసᡂୖࡢㄢ㢟 ... - 67 -

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4.2.3 ᨻᗓ඲యỴ⟬᭩ࡢ┘ᰝୖࡢㄢ㢟 ... - 72 -

ࡲ࡜ࡵ ... - 74 -

࠙ཧ⪃ᩥ⊩ࠚ ... - 79 -

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AinA Appropriations in Aid

AME Annually Managed Expenditure

CIPFA The Chartered Institute of Public Finance and Accountancy

DCLG Department for Communities and Local Governments

DEL Departmental Expenditure Limit

ESA European System of Accounts

FRAB Financial Reporting Advisory Board

FRC Financial Reporting Council FReM Financial Reporting Mannual

GAAP Generally Accepted Accounting Principles/ Practices

HMRC Her Majesty's Revenue & Customs

IAS International Accounting Standards

IFRS International Financial Reporting Standards

LBG Lloyds Banking Group NAO National Audit Office

NCR Net Cash Requirement

NDPB Non-departmental public bodies

NHS National Health Service

NR-AM Northern Rock (Asset Management)

NR♫ Network Rail

OBR Office for Budget Responsibility

ONS Office for National Statistics

PFI Private Finance Initiatives

PIM Perpetual Inverntory Method

PPP Public/Private Partnership PSND Public Sector Net Debt

RAB Resource Accounting and Budgeting

RBS Royal Bank of Scotland

RfR Request for Resource

SNA System of National Accounts

SOCB Surplus on Current Budget SR Spending Review

TME Total Managed Expenditure

VFM Value for Money

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ㄪᰝࡢ┠ⓗ࣭㊃᪨

ᨻᗓࡢάືࡢ⤖ᯝࡣࠊ㈈ົㅖ⾲࡟௦⾲ࡉࢀࡿỴ⟬᭩ࢆ㏻ࡌ࡚᫂ࡽ࠿࡟ࡉࢀࡿࠋࡑ ࡢỴ⟬᭩ࡣࠊ୍⯡࡟බṇጇᙜ࡜ㄆࡵࡽࢀࡓ఍ィᇶ‽㸦Generally Accepted Accounting Principles; GAAP㸧࡟ᚑࡗ࡚సᡂࡉࢀࡿࠋࡇࡢ㡿ᇦࡣ୍⯡࡟බ఍ィࡸ㸦⊃⩏ࡢ㸧ᨻᗓ ఍ィ࡜࿧ࡤࢀࡿࠋ௚᪉ࠊᨻᗓࡢάືࡢ⤖ᯝࡣࠊูࡢᙧ࡛ࡶ⾲⌧ࡉࢀࡿࠋࡑࢀࡣࠊ୍ ᅜ⤒῭඲యࢆ఍ィᐇయ࡜ࡋ࡚ᤊ࠼ࡿ࣐ࢡࣟ఍ィ㸦ᅜẸ఍ィࠊᅜẸ⤒῭ィ⟬㸧࡟ࡼࡾ సᡂࡉࢀࡿ୍⯡ᨻᗓ㒊㛛㸦General Government Sector㸧ࡲࡓࡣබⓗ㒊㛛㸦Public Sector㸧 ࡢᅜẸ຺ᐃ㸦national accounts㸧࡛࠶ࡿࠋ཮᪉ࡢᨻᗓ఍ィ࡜ࡶࠊᨻᗓࡢάືࢆㄆ㆑࣭ ᐃࡋࡓ⤖ᯝࡀ຺ᐃ࡞࠸ࡋィ⟬᭩࡜࠸࠺ᙧ࡛බ⾲ࡉࢀ࡚࠸ࡿࡢ࡛࠶ࡿࠋࡇࡇ࡛ࡣ཮ ᪉ࡢᨻᗓ఍ィ࡟ࡘ࠸࡚ࠊබ఍ィ㡿ᇦࢆ࣑ࢡࣟᨻᗓ఍ィࠊ࣐ࢡࣟ఍ィ㡿ᇦࢆ࣐ࢡࣟᨻ ᗓ఍ィ࡜࿧ࡪࠋ

ࡉ࡚ࠊ2008ᖺ 9᭶࡟࢔࣓࡛ࣜ࢝㉳ࡇࡗࡓ࣮࣐࣭ࣜࣥࢩࣙࢵࢡࠊࡑࡋ࡚㏆ᖺࡢࢠࣜ

ࢩࣕࡢ㈈ᨻၥ㢟࡟➃ࢆⓎࡍࡿḢᕞമົ༴ᶵ࡟ࡼࡾࠊྛᅜࡢ㈈ᨻࡀ࠿ࡘ࡚࡞࠸࡯࡝ὀ ┠ࡉࢀ࡚࠸ࡿࠋ᪥ᮏ࡛ࡶࠊᨻᗓ࠾ࡼࡧከࡃࡢ⮬἞యࡣ⤒ᖖⓗ࡟㈈ᨻ㉥Ꮠࢆィୖࡋࠊ മົṧ㧗ࡣከ㢠࡟ୖࡗ࡚࠸ࡿࠋ఍ィࡣࠊពᛮỴᐃ⪅࡟᭷⏝࡞᝟ሗࢆᥦ౪ࡍࡿ࡜࡜ࡶ ࡟ࠊࣉࣜࣥࢩࣃࣝ㸦᝟ሗ฼⏝⪅㸧࡟ᑐࡍࡿ࢔࢝࢘ࣥࢱࣅࣜࢸ࢕ࢆᯝࡓࡍࡓࡵ࡟⾜ࢃ ࢀࡿ♫఍ⓗ⾜Ⅽ࡛ࡶ࠶ࡿࠋࡑࡇ࡛ᾋୖࡍࡿࡢࡀࠊᅜࡢ㈈ᨻၥ㢟ࡀ῝้໬ࡍࡿ୰࡟࠾

࠸࡚ࠊ࣑ࢡࣟ࡜࣐ࢡࣟࡢᨻᗓ఍ィࡣࠊࡇࡢ2ࡘࡢᶵ⬟ࢆࡋࡗ࠿ࡾ࡜ᯝࡓࡋ࡚ࡁࡓࡢ

࡛࠶ࢁ࠺࠿࡜࠸࠺␲ၥ࡛࠶ࡿࠋ᪥ᮏࢆࡣࡌࡵࠊᮏሗ࿌᭩࡛ྲྀࡾୖࡆࡿ࢖ࢠࣜࢫ࡟࠾ ࠸࡚ࡶࠊ㈈ᨻつᚊࢆ┘どࡋ࡚࠸ࡃࡓࡵࡢ㈈ᨻᣦᶆ࡜ࡋ࡚ࡣࠊ࣐ࢡࣟᨻᗓ఍ィࡍ࡞ࢃ ࡕᅜẸ຺ᐃ࡟࠾ࡅࡿ᝟ሗ㸦ᇶ♏ⓗ㈈ᨻ཰ᨭࠊ㈈ᨻ㉥Ꮠ࠾ࡼࡧമົṧ㧗➼㸧ࡀ฼⏝ࡉ ࢀ࡚ࡁࡓࠋ୍᪉ࠊಶูࡢᨻᗓᐇయ࡟࠾࠸࡚ࡣṓධࡀῶᑡࡋ࡚࠸ࡃ୰࡟࠶ࡗ࡚ṓฟࢆ ๐ῶࡋ࡚࠸ࡃ࡜࡜ࡶ࡟ຠ⋡ⓗ࡞⾜ᨻ㐠Ⴀࡀ㏣ồࡉࢀ࡚࠸ࡿ࡜ࡇࢁ࡛ࡶ࠶ࡿࠋ᪥ᮏ࡟ ࠾ࡅࡿࠕබ఍ィᨵ㠉ࠖࡶ࢖ࢠࣜࢫ࡟࠾ࡅࡿ㈨※఍ィ࣭ண⟬㸦Resource Accounting and Budgeting; RAB㸧ࡢᑟධࡶ࡜ࡶ࡟ࡑࡢ↔Ⅼࡣࠊຠ⋡ⓗ࡞⾜ᨻ㐠Ⴀ࡟㈨ࡍࡿ఍ィ᝟ሗ

ࡢᥦ౪࡜ࠊఫẸࡀ┘ど࡛ࡁࡿࡓࡵࡢ࢔࢝࢘ࣥࢱࣅࣜࢸ࢕᝟ሗࡢᥦ౪࡜࠸࠺2ࡘࡢഃ

㠃ࡀ㏣ồࡉࢀ࡚ࡁࡓࠋ

఍ィࡢ᰿ᗏ࡟ࡣࠕ┠ⓗࡢ␗࡞ࡿࡶࡢ࡟ࡣ␗࡞ࡿ఍ィࢆࠖ࡜࠸࠺⪃࠼᪉ࡀ࠶ࡿࠋࡇ ࡢⅬ࠿ࡽ⪃࠼ࡿ࡜ࠊ᫖௒ࡢⓎ⏕୺⩏࡟ᇶ࡙ࡃ࣑ࢡࣟᨻᗓ఍ィࡢ㐍ᒎࡣࠊ୺࡜ࡋ࡚⾜ ᨻ㐠Ⴀࡢຠ⋡ᛶࡢ㏣ồ࡜࠸࠺┠ⓗ࡟㈨ࡍࡿࡶࡢ࡜ࡋ࡚ᤊ࠼ࡽࢀࡿࠋ୍᪉ࠊ࣐ࢡࣟᨻ ᗓ఍ィࡣࠊබⓗ㒊㛛ࡢ㈈ᨻᨻ⟇ࡢ❧᱌࣭ホ౯࡜࠸࠺┠ⓗ࡟㈨ࡍࡿࡶࡢ࡜ࡋ࡚ᤊ࠼ࡽ ࢀࡿࠋࡋ࠿ࡋࠊ௒᪥ࡢ㈈ᨻၥ㢟ࡣࠊᚋ⪅ࡢ࣐ࢡࣟᨻᗓ఍ィ᝟ሗࡀ᭷ຠ࡟ᶵ⬟ࡋ࡚࠸ ࡞࠿ࡗࡓࡢ࡛ࡣ࡞࠸࠿࡜ࡢ␲ᛕࢆᢪ࠿ࡏࡿࠋࡶࡕࢁࢇᨻ἞ⓗࣉࣟࢭࢫࡢ௓ධ࡟ࡼࡗ ࡚㈈ᨻつᚊࡀ⦆ࡵࡽࢀࡿ➼ࡢฟ᮶஦ࡀ᪥ᮏࡸḢᕞ࡟࠾࠸࡚㢖Ⓨࡋ࡚࠸ࡓࡢࡶ஦ᐇ࡛ ࠶ࡿࡀࠊࡇࡇ࡛ᨻᗓ఍ィ᝟ሗࡀࡼࡾ㈈ᨻつᚊࡢ☜ಖ࡟᭷⏝࡞᝟ሗࢆᥦ౪ࡍࡿࡓࡵ࡟ ࡣ࡝࠺ࡍ࡭ࡁ࠿࡜࠸࠺Ⅼࡀ⪃࠼ࡽࢀࡿᚲせࡀ࠶ࢁ࠺ࠋ

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- 2 -

࡟ຍ࠼࡚ࠊᨻᗓ඲యỴ⟬᭩㸦Whole of Government Accounts; WGA㸧ࡢసᡂࢆ㏻ࡌ࡚ࠊ ㈈ᨻᨻ⟇ࡢ❧᱌࣭ホ౯࡟㈨ࡍࡿ᪂ࡓ࡞఍ィ᝟ሗࡢసᡂ࡟ྲྀࡾ⤌ࢇ࡛࠸ࡿࠋ࢖ࢠࣜࢫ

ࡢ WGA ࡣࠊඛ⾜ⓗ࡟ᑟධࡋ࡚࠸ࡿ࣮࢜ࢫࢺࣛࣜ࢔ࡸࢽ࣮ࣗࢪ࣮ࣛࣥࢻ➼ࡢ WGA

࡟ẚ࡭ࠊࡑࡢ㐃⤖⠊ᅖࡀᇶᮏⓗ࡟ࡍ࡭࡚ࡢබⓗ㒊㛛ᐇయ࡟ཬࡪ࡜࠸࠺Ⅼ࡛ኊ኱࡞ࡶ

ࡢ࡛࠶ࡿࠋWGA ࡣࠕࡍ࡭࡚ࡢබⓗ㒊㛛ᐇయࡢỴ⟬᭩ࡢ㐃⤖࡛ࠖ࠶ࡾࠕබⓗ㒊㛛ᐇ

యࡢ㐃⤖Ỵ⟬᭩ࡢ㐃⤖࡛ࠖࡶ࠶ࡿࡓࡵࠊබⓗ㒊㛛඲యࡢ㈈ᨻ≧ែ࡜㈈ົᴗ⦼࡞ࡽࡧ

࡟࢟ࣕࢵࢩ࣭ࣗࣇ࣮ࣟࡢ≧ἣࢆ᫂ࡽ࠿࡟ࡍࡿ࡜ᮇᚅࡉࢀ࡚࠸ࡿࠋࡍ࡞ࢃࡕWGAࡣࠊ

࣑ࢡࣟᨻᗓ఍ィ࣮࣋ࢫࡢ࣐ࢡࣟᨻᗓ఍ィ᝟ሗ࡜࠸࠺ࡇ࡜ࡀ࡛ࡁࡿࡢ࡛࠶ࡿࠋࡇࡢࡇ

࡜ࢆ㈈ᨻ࡜࠸࠺どⅬ࠿ࡽᤊ࠼ࡿ࡜ࠊWGA ࡣᚑ᮶ࡢᅜẸ຺ᐃ࡟࠾ࡅࡿ᝟ሗ࡜ ᐃᑐ

㇟ࡀ㔜」ࡍࡿࡇ࡜࡟࡞ࡿࠋࡑࡢࡓࡵࠊ࢖ࢠࣜࢫ࡛ࡣࠊ㈈ᨻᣦᶆࡀ⏕ࡳฟࡉࢀࡿᅜẸ

຺ᐃ࡜࠸࠺࣐ࢡࣟᨻᗓ఍ィ࡜ࠊWGA ࡟௦⾲ࡉࢀࡿ࣑ࢡࣟᨻᗓ఍ィࡢ㛫࡛ࡢ✚ᴟⓗ

࡞㆟ㄽࡀᒎ㛤ࡉࢀ࡚ࡁࡓࠋᮏሗ࿌᭩࡛ࡣࠊ≉࡟ WGA ࡢᒎ㛤ࢆ୰ᚰ࡟ᤣ࠼ࠊࡑࡇ࠿

ࡽ࣐ࢡࣟᨻᗓ఍ィ࡜ࡢ㐃ᦠࡀ࡝ࡢࡼ࠺࡟ᅗࡽࢀ࡚ࡁ࡚࠸ࡿ࠿࡜࠸࠺ࡇ࡜ࢆ࢖ࢠࣜࢫ ᨻᗓࡢྲྀࡾ⤌ࡳ࡟ࡳࡼ࠺࡜ࡍࡿࡶࡢ࡛࠶ࡿࠋ

ࡲࡓࠊWGA࡜ࡣู㏵ࠊ࢖ࢠࣜࢫ࡛ࡣ RABࡢᑟධ࡟ࡼࡗ࡚ࠊ」ᩘᖺᗘண⟬࡜㆟఍

࡟ㅎࡽࢀࡿ༢ᖺᗘண⟬㸦㆟Ỵ⏝ṓฟぢ✚㸧࠾ࡼࡧ㈨※Ỵ⟬᭩㸦࠸ࢃࡺࡿ㈈ົㅖ⾲㸧

࡜࠸࠺3✀㢮ࡢ␗࡞ࡿ㈈ᨻ㛵ಀ᭩㢮ࡀసᡂࡉࢀ࡚࠸ࡿࠋ」ᩘᖺᗘண⟬ࡢᯟ⤌ࡳ࡟࠾

࠸࡚ࡣࠊᅜẸ຺ᐃ࠿ࡽᚓࡽࢀࡿ㈈ᨻᣦᶆ࡜ࡢ㛵㐃௜ࡅࡀព㆑ࡉࢀ࡚࠸ࡿࡓࡵࠊ࣑ࢡ ࣟᨻᗓ఍ィ࣮࣋ࢫࡢண⟬࡛ࡣ࠶ࡿࡶࡢࡢࠊᅜẸ຺ᐃ࡜ࡢᩚྜᛶࡢ☜ಖࡸㄪᩚࡀᚲせ

࡜ࡉࢀࡿࠋୖグࡢ 3 ࡘࡢィ⟬᭩㢮ࡢసᡂࡣࠊ3 ࡘࡢࢩࢫࢸ࣒㛫ࡢ୙ᩚྜࢆᣍࡁࠊ⤖

ᯝ࡜ࡋ࡚␗࡞ࡿ㈈ᨻᩘ್ࢆ⏘ฟࡋ࡚᝟ሗ฼⏝⪅࡟ΰ஘ࢆᣍ࠸࡚࠸ࡓࠋࡑࡢࡓࡵࠊ㈈

ົ┬࡛ࡣࠊࡇࢀࡽࡢ3ࡘࡢࢩࢫࢸ࣒ࢆ㐃ᦠࡉࡏࡿࣉࣟࢪ࢙ࢡࢺ㸦Alignment (Clear Line

of Sight) Project㸧࡟╔ᡭࡋࠊࡇࢀࡽࡢ㐃ᦠࢆᅗࡗ࡚ࡁࡓࠋᙜヱ㐃ᦠࣉࣟࢪ࢙ࢡࢺ࡟ ࠾࠸࡚ࡣࠊᖖ࡟」ᩘᖺᗘண⟬ࡢᯟ⤌ࡳࡀព㆑ࡋ࡚࠸ࡿᅜẸ຺ᐃࡢࢩࢫࢸ࣒࡜ࡢ㛵ಀ

ᛶࡶ⪃៖࡟ධࢀ࡚㐍ࡵࡽࢀࡓࡇ࡜࠿ࡽࠊWGA ࡜ࡣูࡢྲྀࡾ⤌ࡳࡢ୰࡛࣑ࢡࣟᨻᗓ

఍ィ࡜࣐ࢡࣟᨻᗓ఍ィࡢ㐃ᦠࡀ⪃࠼ࡽࢀ࡚ࡁࡓࠋ

WGA ࡜㐃ᦠࣉࣟࢪ࢙ࢡࢺ࡜࠸࠺㈈ົ┬ࡢ኱ࡁ࡞ 2 ࡘࡢࣉࣟࢪ࢙ࢡࢺ࡟ࡣࠊ࣑ࢡ

ࣟᨻᗓ఍ィࡢసᡂ࣭බ⾲࡟㈐௵ࢆ㈇࠺㈈ົ┬ࠊᅜẸ຺ᐃࡢసᡂ࣭බ⾲࡟㈐௵ࢆ㈇࠺ ᅜᐙ⤫ィᒁ㸦Office for National Statistics; ONS㸧ࠊ఍ィ᝟ሗࡢಙ㢗ᛶࡢᢸಖ࡟㈐௵ࢆ

㈇࠺఍ィ᳨ᰝ㝔1㸦National Accounting Office; NAO㸧ࢆࡣࡌࡵ࡜ࡍࡿㅖᶵ㛵ࡀ࠿࠿ࢃ

ࡗ࡚ࡁࡓࠋ

௨ୖࡢࡼ࠺࡞≉ᚩࢆ᭷ࡍࡿ࢖ࢠࣜࢫ࡟࠾ࡅࡿ࣑ࢡࣟ࡜࣐ࢡࣟࡢᨻᗓ఍ィࡢືྥࢆ ㄪᰝࡍࡿࡇ࡜ࡣࠊண⟬ࠊᅜẸ຺ᐃ࠾ࡼࡧබ఍ィ࡜࠶ࡲࡾ㛵㐃࡙ࡅࡽࢀࡿࡇ࡜࡞ࡃᒎ

1₂₀₁₁_{ᖺ ண ⟬ ㈐ ௵ ࣭ ఍ ィ ᳨ ᰝ 㝔 ἲ ࡟ ࡼ ࢀ ࡤ ࠊ఍ ィ ᳨ ᰝ 㝔㸦}_NAO_{㸧ࡣ ࠊ}_NAO_{ࢆ ᭱ 㧗㈐ ௵ ⪅ ࡜ ࡋ ࠊ ṧ ࡾ}₈_{ྡ ࢆ} ෆ እ ࡢ ே ࠎ ࠿ ࡽ ᵓ ᡂ ࡉ ࢀ ࡿ9ྡ ࡢ ࣓ ࣥ ࣂ ࣮ ࡛ ᵓ ᡂ ࡉ ࢀ ࡿ ࡼ ࠺ ࡟ ⤌ ⧊ ኚ ᭦ ࡉ ࢀ ࡚ ࠸ ࡿ ࠋ ࡲ ࡓ ࠊNAOࡣNAO

ࡢ ồ ࡵ ࡟ ᛂ ࡌ ࡚ ⫋ ဨ ࢆ 㞠 ࠸ ධ ࢀ ࡿ ࡇ ࡜ ࡀ ࡛ ࡁ ࡿ ࡇ ࡜ ࡞ ࡝ ࡟ ㈐ ௵ ࢆ ㈇ ࡗ ࡚ ࠸ ࡿ ࠋ ཝ ᐦ ࡟ ࡣ ఍ ィ ᳨ ᰝ 㝔㛗 ࡜

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- 3 -

㛤ࡍࡿ᪥ᮏࡢ㈈ᨻ࣭఍ィࢩࢫࢸ࣒ࢆ෌⪃ࡍࡿୖ୍࡛ᐃࡢ▱ぢࢆᥦ౪ࡍࡿࡢ࡛ࡣ࡞࠸ ࠿࡜ᛮࢃࢀࡿࠋ

ᮏሗ࿌᭩࡛ࡣࠊ➨1⠇࡟࠾࠸࡚࢖ࢠࣜࢫ࡟࠾ࡅࡿ㈈ᨻไᗘࠊࡍ࡞ࢃࡕண⟬࡜Ỵ⟬

ࡢไᗘ࡟ࡘ࠸࡚ᴫほࡍࡿࡀࠊࡲࡎࠊࣈࣞ࢔ປാඪᨻᶒࡀ1990ᖺ௦ᚋ༙࠿ࡽ᭱㏆ࡲ࡛

⾜࡞ࡗ࡚ࡁࡓ㈈ᨻ࡟࠿࠿ࢃࡿྲྀࡾ⤌ࡳࢆ୰ᚰ࡟ㄽࡌࠊ2010ᖺࡢ࣓࢟ࣕࣟࣥᨻᶒㄌ⏕

௨㝆ࡢᨵ㠉࡟ࡘ࠸࡚ࡶేࡏ࡚ྲྀࡾୖࡆࡿࠋࡑࡢᚋ࡟ࠊண⟬ࠊ㆟Ỵ⏝ṓฟぢ✚࠾ࡼࡧ

Ỵ⟬᭩࡜࠸࠺3ࡘࡢ㈈ᨻࢩࢫࢸ࣒ࢆ㐃ᦠࡉࡏࡿ㈈ົ┬ࡢࣉࣟࢪ࢙ࢡࢺࡢヲ⣽ࢆ᳨ウ

ࡍࡿࠋ

➨2⠇௨㝆ࡣࠊWGA࡟࠿࠿ࢃࡿྲྀࡾ⤌ࡳ࡟↔Ⅼࢆᙜ࡚ࡿࠋ➨2⠇࡛ࡣࠊWGAࡀ

Ⓩሙࡋ࡚ࡁࡓ⫼ᬒࢆㄽࡌࠊ࢖ࢠࣜࢫࡀ᥇⏝ࡋ࡚࠸ࡿWGAࡢᇶᮏⓗ࡞⪃࠼᪉࡜ 2011

ᖺ11᭶࡟ึࡵ࡚බ⾲ࡉࢀࡓ᳨ᰝ῭㸦audited㸧ࡢ WGAࢆ୰ᚰ࡟ࡑࡢෆᐜࢆ᫂ࡽ࠿࡟

ࡍࡿࠋ➨3⠇ࡣWGAࡢNAO࡟ࡼࡿ┘ᰝពぢ㸦audit opinion㸧࡟╔┠ࡍࡿࠋලయⓗ

࡟ࡣࠊWGA࡟ῧ௜ࡉࢀ࡚࠸ࡿ┘ᰝሗ࿌᭩㸦Certificate and Report of the Comptroller and Auditor General㸧࡟グ㏙ࡉࢀࡓෆᐜࢆ⢭ᰝࡋࠊNAOࡢWGA࡟ᑐࡍࡿࢫࢱࣥࢫࢆ᫂

ࡽ࠿࡟ࡋࡓ࠸࡜⪃࠼࡚࠸ࡿࠋ➨4⠇࡛ࡣࠊ≉࡟࣑ࢡࣟᨻᗓ఍ィ࡜࣐ࢡࣟᨻᗓ఍ィࡢ

┦㐪Ⅼ࡜㐃ᦠ࡟↔Ⅼࢆ࠶࡚ࠊWGA సᡂࢆ㏻ࡌ࡚᫂ࡽ࠿࡟ࡉࢀࡓ୧఍ィࢩࢫࢸ࣒ࡢ

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- 4 -

1. ࢖ ࢠ ࣜ ࢫ ࡢ ண ⟬ ࣭ Ỵ ⟬ ไ ᗘ ࡟ ࠾ ࡅ ࡿ ࣑ ࢡ ࣟ ఍ ィ ࡜ ࣐ ࢡ ࣟ ఍ ィ ࡢ ཰ ᩡ

1.1. ࢖ࢠࣜࢫࡢண⟬࣭Ỵ⟬ไᗘ

ࠕ㈈ᨻᏳᐃ໬つᚊࠖ࡜ண⟬ไᗘ

࢖ࢠࣜࢫ࡟࠾ࡅࡿண⟬࣭Ỵ⟬ไᗘࡣࠊ1980 ᖺ௦㹼90ᖺ௦࡟࠿ࡅ࡚ࡢಖᏲඪࢧࢵࢳ

࣮ࣕᨻᶒ࠾ࡼࡧ࣓࣮ࢪ࣮ࣕᨻᶒ࡟࠾࠸࡚ኚ㠉ࢆ㐙ࡆ࡚ࡁࡓࡀࠊ๻ⓗ࡞ኚ໬ࡣࠊ1997 ᖺࡢປാඪࣈࣞ࢔ᨻᶒࡢㄌ⏕௨㝆࡜࠸࠼ࡿࠋᙜ᫬ࡢࣈࣞ࢔㤳┦ࡣࠊ㈈ᨻつᚊࢆᙉᅛ

࡟ࡍࡿࡓࡵ࡟ࠕ1998ᖺ㈈ᨻἲࠖ㸦Finance Act 1998㸧ࢆไᐃࡋࠊࡑࡢ➨155᮲࡟࠾࠸

࡚ࠕ㈈ᨻᏳᐃ໬つᚊࠖ㸦Code for Fiscal Stability 1998㸧㸦௨ୗࠊࠕつᚊࠖ㸧ࡢไᐃࢆせồ ࡋ࡚࠸ࡿࠋලయⓗ࡞ෆᐜࡣ㈈ᨻἲ࡛ࡣ࡞ࡃࠕつᚊࠖ࡟࠾࠸࡚つᐃࡉࢀ࡚࠾ࡾࠊࡇࢀ

ࡀ㈈ᨻ㐠Ⴀࡢᯟ⤌ࡳ࡜ࡋ࡚ᶵ⬟ࡋ࡚ࡁࡓࠋࡇࡢࠕつᚊࠖࡣࠊࠕ㈈ᨻᨻ⟇ࡢᙧᡂ࡜ᐇ⾜

ࢆᣦᑟࡍࡿㅖཎ⌮ࢆ≉ᐃ໬ࡋࠊᨻᗓ࡟ㄢࡏࡽࢀࡓሗ࿌せồࢆᙉ໬ࡍࡿࡇ࡜࡟ࡼࡗ࡚ࠊ

㈈ᨻᨻ⟇ࡢᐇ⾜ࢆᨵၿࡍࡿࡇ࡜ࠖ㸦ࠕつᚊࠖࣃࣛࢢࣛࣇ 1㸧ࢆ┠ⓗ࡜ࡋ࡚ไᐃࡉࢀ࡚

࠸ࡿࠋ࢖ࢠࣜࢫࡢண⟬࣭Ỵ⟬ไᗘ࡟࠾࠸࡚ࠕつᚊࠖࡀ㔜せ࡞ᙺ๭ࢆᯝࡓࡋ࡚ࡁࡓࡇ ࡜࠿ࡽࠊᨻᗓ࡟ồࡵࡽࢀࡿ㈈ᨻ㐠Ⴀࡢᴫ␎࡟ࡘ࠸࡚ࠊࠕつᚊࠖ࡟༶ࡋ࡚ᴫほࡍࡿࠋ ㈈ᨻᏳᐃ໬つᚊ࡛ࡣࠊࡲࡎࠊ㈈ᨻཎ๎㸦fiscal principles㸧࡜ࡋ࡚ࠊ㈈ᨻࡢ㏱᫂ᛶࠊ Ᏻᐃᛶࠊ㈐௵ࠊබṇᛶ࠾ࡼࡧຠ⋡ᛶࡀᥖࡆࡽࢀ࡚࠸ࡿࠋࡑࢀࡽࡢෆᐜࡣ௨ୗࡢ㏻ࡾ ࡛࠶ࡿࠋ

z ㏱᫂ᛶ㸸ᨻᗓࡣࠊ㈈ᨻᨻ⟇ࡢᐇ⾜࡜㈈ᨻࡢ≧ែࢆබ⾗ࡀ⢭ᰝ࡛ࡁࡿࡔࡅࡢ༑ศ

࡞᝟ሗࢆᥦ౪ࡋ࡞ࡅࢀࡤ࡞ࡽࡎࠊ≉ᐃࡢ≧ἣࢆ㝖࠸࡚᝟ሗࢆ㞃ࡋ࡚ࡣ࡞ࡽ࡞࠸ࠋ

z Ᏻᐃᛶ㸸ᐇ⾜ྍ⬟࡞㝈ࡾࠊᨻᗓࡣࠊண ྍ⬟࡛࠿ࡘࠊ㧗ᗘ࡟ᏳᐃࡋࡓỈ‽ࡢᡂ

㛗࡜㞠⏝࡜࠸࠺୰ᚰⓗ࡞⤒῭┠ⓗ࡜୍㈏ࡋࡓࡸࡾ᪉࡛ࠊ㈈ᨻᨻ⟇ࢆ㐠Ⴀࡋ࡞ࡅ ࢀࡤ࡞ࡽ࡞࠸ࠋ

z ㈐௵㸦ᣢ⥆ྍ⬟ᛶ㸧㸸ᨻᗓࡣࠊ㛗ᮇⓗ࡟㈈ᨻ≧ែࡀᣢ⥆ྍ⬟࡛࠶ࡿࡇ࡜ࢆ☜ᐇ࡟

ࡍࡿ࡜࠸࠺ほⅬ࡛ࠊៅ㔜࡟㈈ᨻᨻ⟇ࢆ㐠Ⴀࡋࠊබⓗ㈨⏘ࠊ㈇മ࠾ࡼࡧ㈈ᨻࣜࢫ ࢡࢆ⟶⌮ࡋ࡞ࡅࢀࡤ࡞ࡽ࡞࠸ࠋ

z බṇᛶ㸸ᨻᗓࡣࠊᐇ⾜ྍ⬟࡞㝈ࡾࠊᑗ᮶ୡ௦࡬ࡢ㈈ᨻⓗᙳ㡪ࢆ⌧ᅾୡ௦࡬ࡢᙳ

㡪࡜࡜ࡶ࡟⪃៖ࡋ࡚㈈ᨻᨻ⟇ࡢ㐠Ⴀࢆ㏣ồࡋ࡞ࡅࢀࡤ࡞ࡽ࡞࠸ࠋ

z ຠ⋡ᛶ㸸ᨻᗓࡣࠊᨭฟ࡟ぢྜ࠺౯್㸦value for money; VFM㸧ࡀࡶࡓࡽࡉࢀࡿࡼ

࠺࡟ࠊබⓗ㈨⏘ࡀ᭱኱㝈฼⏝ࡉࢀࡿࡼ࠺࡟ࠊࡑࡋ࡚ࠊవศ࡞㈨⏘ࡀฎศࡉࢀࡿ ࡼ࠺࡞ࡸࡾ᪉࡛㈨※ࡀ౑⏝ࡉࢀࡿࡢࢆ☜ᐇ࡞ࡶࡢ࡜ࡋ࡞ࡅࢀࡤ࡞ࡽ࡞࠸ࠋࡲࡓࠊ ⛒⛯ᨻ⟇ࢆᙧᡂࡍࡿ㝿࡟ࡣࠊ⤒῭ⓗຠ⋡ᛶ࡜㑂Ᏺࢥࢫࢺࢆ⪃៖ࡋ࡞ࡅࢀࡤ࡞ࡽ ࡞࠸ࠋ

ࠕつᚊ࡛ࠖࡣࠊᨻᗓࡀ᥇⏝ࡍࡿ఍ィᐇົ࡜ࡋ࡚ࠊ඲බⓗ㒊㛛ࢆᑐ㇟࡜ࡋࡓ㈈ົㅖ

⾲ࡢసᡂࡀồࡵࡽࢀ࡚࠸ࡿ࡜࡜ࡶ࡟ࠊ࢖ࢠࣜࢫ࡟࠾ࡅࡿ GAAPࠊࡍ࡞ࢃࡕࠊⓎ⏕୺

(12)

- 5 -

㈈ົㅖ⾲ࠖࡣࠊWGAࢆᣦࡍࡀࠊヲࡋࡃࡣḟ⠇࡛ྲྀࡾୖࡆࡿࠋ

ࠕ㈈ᨻἲࠖ࡟࠾࠸࡚ẖᖺసᡂࡀồࡵࡽࢀ࡚࠸ࡿண⟬㛵ಀࡢᩥ᭩࡛࠶ࡿࠊࣉࣞண⟬ ሗ࿌᭩㸦Pre-Budget Report㸧ࠊ㈈ົㅖ⾲࣭ண⟬ሗ࿌᭩㸦Financial Statements and Budget Report㸧ࠊ⤒῭࣭㈈ᨻᡓ␎ሗ࿌᭩㸦Economic and Fiscal Strategy Report㸧࠾ࡼࡧമົ⟶ ⌮ሗ࿌᭩㸦Debt Management Report㸧ࡢෆᐜࡀࠊࠕつᚊࠖ࡟࠾࠸࡚♧ࡉࢀ࡚࠸ࡿࠋࡉ ࡽ࡟ࠊࠕつᚊ࡛ࠖࡣࠊ⤒῭࣭㈈ᨻண 㸦Economic and Fiscal Projections㸧ࡢබ⾲ࡶồ ࡵ࡚࠸ࡿࠋࡇࢀࡽࡢᩥ᭩ࡣࠊ㈈ᨻࡢ㏱᫂ᛶ࡜࢔࢝࢘ࣥࢱࣅࣜࢸ࢕ࡢᒚ⾜࡟㔜せ࡞ᙺ ๭ࢆ᭷ࡋ࡚࠸ࡿࠋࡇࢀࡽᩥ᭩ࡢෆᐜࡣ௨ୗࡢ㏻ࡾ࡛࠶ࡿࠋ

z ࣉࣞண⟬ሗ࿌᭩㸸

¾ సᡂ࣭බ⾲᫬ᮇ㸸ṇᘧ࡞ண⟬ࡢ3࠿᭶๓࡟බ⾲ࡍࡿࠋ

¾ ᮶ᖺᗘண⟬᱌࡛⪃៖ࡉࢀ࡚࠸ࡿ㈈ᨻᨻ⟇ࡢኚ᭦࡟ᑐࡍࡿᥦ᱌ࡀྵࡲࢀࡿ࡯

࠿ࠊ⤒῭࣭㈈ᨻண ࠊ୺せ࡞㈈ᨻᣦᶆ࡟ᑐࡍࡿᬒẼᚠ⎔ࡢᙳ㡪ศᯒࡶྵࡲ ࢀࡿࠋ

z ㈈ົㅖ⾲࣭ண⟬ሗ࿌

¾ సᡂ࣭බ⾲᫬ᮇ㸸ண⟬᱌ࡢᥦฟࡢ㝿࡟බ⾲ࠋ

¾ ෆᐜ㸸ᑡ࡞ࡃ࡜ࡶ௨ୗࡀྵࡲࢀࡿࡇ࡜

⤒῭࣭㈈ᨻண

ண⟬᱌࡟ྲྀࡾධࢀࡽࢀࡓ㔜せ࡞㈈ᨻᨻ⟇ᣦᶆࡢㄝ᫂

ᚲせ࡟ᛂࡌ࡚ࠊࡇࢀࡽࡢ㈈ᨻᨻ⟇ᣦᶆࡀࠊ㈈ᨻࢆ࡝ࡢࡼ࠺࡟ಖ඲ࡍࡿ

࠿࡜࠸࠺ࡇ࡜࡟ᑐࡍࡿㄝ᫂➼ࠋ

z ⤒῭࣭㈈ᨻᡓ␎ሗ࿌᭩

¾ సᡂ࣭බ⾲᫬ᮇ㸸ண⟬᱌ࡢᥦฟࡢ㝿࡟බ⾲ࠋ

¾ ෆᐜ㸸

ᨻᗓࡢ㛗ᮇⓗ࡞⤒῭࣭㈈ᨻᡓ␎ࢆ♧ࡍ㸦୺せ࡞㈈ᨻᣦᶆࡢ㛗ᮇ┠ᶆࢆ

ྵࡴ㸧ࠋ

ࠕ㈈ົㅖ⾲࣭ண⟬ሗ࿌ࠖ࡟ྵࡲࢀࡿ᭱㏆ࡢ࢔࢘ࢺ࣒࢝࡜ࠊ▷ᮇⓗ࡞⤒

῭࣭㈈ᨻⓗᴫほࢆホ౯ࠋ

▷ᮇⓗᴫほ࡜㛗ᮇᡓ␎ࡀᡂ㛗࣭Ᏻᐃ༠ᐃࡢほⅬ࠿ࡽᨻᗓࡢḢᕞ࡛ࡢࢥ

࣑ࢵࢺ࣓ࣥࢺ࡜୍㈏ࡋ࡚࠸ࡿ࠿࡝࠺࠿ࢆホ౯ࠋ

ୡ௦㛫ࡢᙳ㡪࡜㈈ᨻࡢᣢ⥆ྍ⬟ᛶ࡟ගࢆ࠶࡚ࡿࡓࡵ࡟ࠊៅ㔜࡞๓ᥦ࡟

ᇶ࡙࠸࡚ࠊ10 ᖺ௨ୖࡢᑗ᮶ᮇ㛫࡟ࢃࡓࡿ୺せ࡞㈈ᨻᣦᶆࡢᴫほࡢ౛♧

ⓗண ࠋ

ᬒẼᚠ⎔ࡢㄪᩚࡢぢ✚ࡶࡾࢆ⪃៖ࡋࡓ୺せ࡞㈈ᨻᣦᶆࡢᬒẼኚື࡟ࡼ

ࡿᙳ㡪ࡢศᯒࢆ᫂ࡽ࠿࡟ࡍࡿࠋ

z മົ⟶⌮ሗ࿌᭩

¾ సᡂ᫬ᮇ㸸ẖᖺ

(13)

- 6 -

බ⾗ࡀᨻᗓࡢമົ⟶⌮ᨻ⟇ࢆ⢭ᰝ࡛ࡁࡿࡼ࠺ࠊᨻᗓࡢ೉ධ࡜ᨻᗓമົ

ࡢࢥࢫࢺࡢᵓ㐀ࢆ♧ࡍࠋ

㐣ཤࡢ㈈ᨻ㉥Ꮠࢆ⿵࠺ࡓࡵ࡟౑ࢃࢀࡓമົ࣏࣮ࢺࣇ࢛ࣜ࢜඲యࡀྵࡲ

ࢀࡿࠋ

z ⤒῭࣭㈈ᨻண

¾ ෆᐜ㸸

ୡ⏺ࡢ⤒῭ᡂ㛗࡟㛵㐃ࡍࡿண ࢆྵࡵࠊ࠶ࡽࡺࡿண ࡢᇶ♏࡜࡞ࡿ୺

せ࡞๓ᥦࠊぢ㏻ࡋ㸦forecasts㸧࠾ࡼࡧィ⟬ἲ㸦conventions㸧ࠋ

ண 㸦projections㸧࡟ࡣࠊGDP࡜ࡑࡢᵓᡂせ⣲ࠊᑠ኎౯᱁࠾ࡼࡧᅜ㝿཰

ᨭࡢ⌧ᅾࡢ≧ἣࠋ

RAB ࡟ᇶ࡙ࡃࠊᨻᗓࡢẖᖺࡢண ⤒ᖖ཰┈࡜⤒ᖖᨭฟࢆ཯ᫎࡋࡓ㐠Ⴀ

ィ⟬᭩㸦operating statement㸧ࠋ

࢟ࣕࢵࢩ࣭ࣗࣇ࣮ࣟィ⟬᭩ࠋྛ఍ィᮇ㛫ࡢண ࢟ࣕࢵࢩ࣭ࣗࣇ࣮ࣟࢆ

཯ᫎࠋ

බඹ㈨⏘ࡢ኎༷࡟ࡼࡿ኱ࡲ࠿࡞཰ධࡢィ⟬᭩ࠋ

ᨻᗓࡢண ㈈ົᴗ⦼ࢆබṇ࡟཯ᫎࡍࡿࡢ࡟ᚲせ࡜ࡉࢀࡿࡑࡢ௚ࡢィ⟬

᭩ࠋ

⤒῭࣭㈈ᨻ≧ែࢆྲྀࡾࡲࡃࣜࢫࢡࡢศᯒࠋ

¾ ࡇࡢண ࡟ྵࡲࢀࡿ㈈ົㅖ⾲ࡣࠊ⤒ᖖᨭฟ࡜⤒ᖖ཰ධࠊ㈈ᨻ཰ᨭࠊබⓗ㒊

㛛೉ධせồ㢠㸦Public Sector Borrowing Requirement; PSBR㸧ࠊ୍⯡ᨻᗓ㈈ᨻ ㉥Ꮠࠊ୍⯡ᨻᗓ⥲മົࠊබⓗ㒊㛛⣧മົ㸦Public Sector Net Debt; PSND㸧࠾ ࡼࡧṇ࿡㈨⏘ᑻᗘ࡜࠸ࡗࡓ㈈ᨻᣦᶆࡢண ࡀྵࡲࢀࡿ࡭ࡁࠋ

ࠕつᚊࠖ࡟࠾࠸࡚ࡶࡗ࡜ࡶ㔜どࡉࢀ࡚࠸ࡿࡢࡀ㈈ᨻ࣮ࣝࣝ㸦fiscal rules㸧ࡢタᐃ࡛

࠶ࡿࠋࡑࡇ࡛ࡣࠊࠕ㈈ᨻ࣮ࣝࣝࠖ࡜ࡋ࡚ࠊ࠸ࢃࡺࡿ㯤㔠ᚊ㸦Golden rule㸧࡜ᣢ⥆ྍ⬟

ᛶ࣮ࣝࣝ㸦Sustainability rule㸧ࡢ 2ࡘࡀᐃࡵࡽࢀ࡚࠸ࡿࠋ㯤㔠ᚊࡣࠊࠕᬒẼᚠ⎔ࢆ㏻

ࡌ࡚ࠊᨻᗓࡣᢞ㈨┠ⓗ࡟ࡢࡳ೉ධࢀࢆ⾜࡞࠸ࠊ⤒ᖖᨭฟࡢ㈨㔠ㄪ㐩ࡢࡓࡵ࡟೉ධࢀ ࡞࠸ࠖ࡜࠸࠺ࡶࡢ࡛࠶ࡿࠋලయⓗ࡟ࡣࠊ⤒῭ᚠ⎔ࢆ㏻ࡌ࡚ ᐃࡉࢀࡿሙྜࠊ⤒ᖖண ⟬వ๫2㸦surplus on the current budget; SOCB㸧ࡀࢮࣟ௨ୖ࡟࡞ࡿࡇ࡜ࢆព࿡ࡋࠊ㈈ᨻ ㉥Ꮠࢆ㜵Ṇࡍࡿࡓࡵࡢࡶࡢ࡜ゎࡉࢀ࡚࠸ࡿࠋ

ࡲࡓࠊᣢ⥆ྍ⬟ᛶ࣮ࣝࣝࡣࠊࠕᅜẸᡤᚓ࡟༨ࡵࡿබⓗമົࡢ๭ྜࡀࠊᬒẼᚠ⎔ࢆ㏻

ࡌ࡚Ᏻᐃⓗ࡛ៅ㔜࡞Ỉ‽࡟ಖࡘࠖࡇ࡜ࢆᣦࡍࠋලయⓗ࡟ࡣࠊPSNDࢆྡ┠GDPࡢ40㸣

௨ୗ࡟ࡍࡿ࡜࠸࠺ࡶࡢ࡛࠶ࡿࠋࡇࡢPSND࡜ࡣࠊබⓗ㒊㛛ࡢ⥲㈇മ㸦gross debt㸧࠿

ࡽὶື㔠⼥㈨⏘㸦liquid financial assets㸧ࢆ᥍㝖ࡍࡿࡇ࡜࡛ồࡵࡽࢀࡿ3ࠋ

2 _{ࡇ ࢀ ࡣ ࠊࠕ ⤒ ᖖ ཷ ྲྀ 㢠㸫 ⤒ ᖖ ᨭ ฟ 㢠㸫 ῶ ౯ ൾ ༷ ㈝ ࠖ ࢆ ព ࿡ ࡍ ࡿ ࠋ}

(14)

- 7 -

2010ᖺ࡟ປാඪᨻᶒ࠿ࡽಖᏲඪ࣭⮬⏤Ẹ୺ඪࡢ㐃❧ᨻᶒ࡬࡜ᨻᶒ஺௦ࡋࠊ࣓࢟ࣕ

ࣟࣥᨻᶒࡀㄌ⏕ࡋࡓࠋྠᨻᶒࡣࠊ2008ᖺࡢ࣮࣐࣭ࣜࣥࢩࣙࢵࢡࡸࢠࣜࢩࣕࡢ㈈ᨻ༴

ᶵ࡟➃ࢆⓎࡍࡿ࢖ࢠࣜࢫࡢ㈈ᨻ≧ἣࡢᝏ໬ࢆ㋃ࡲ࠼ࠊࠕ㈈ᨻἲࠖࡢ㈈ᨻつᚊ࡟ヱᙜࡍ

ࡿ᮲㡯➼ࢆᨵṇࡍࡿ᪂ࡓ࡞ࠕ2011ᖺண⟬㈐௵࣭఍ィ᳨ᰝἲࠖ㸦Budget Responsibility and National Audit Act 2011㸧ࢆไᐃࡋࡓࠋྠἲ࡟࠾࠸࡚ࠕつᚊࠖ࡟௦ࢃࡿ᪂ࡓ࡞㈈ᨻつ ᚊ࡜ࡋ࡚2011ᖺ4᭶࡟ࠕண⟬㈐௵᠇❶ࠖ㸦Charter for Budget Responsibility㸧㸦௨ୗࠊ ࠕ᠇❶ࠖ㸧ࡀไᐃࡉࢀ࡚࠸ࡿࠋ

ࠕ᠇❶ࠖࡣࠊᨻᗓࡢ㈈ᨻᨻ⟇ࡢࣇ࣮࣒࣮ࣞ࣡ࢡࢆࡼࡾ㏱᫂࡟ࡉࡏࡿࡇ࡜࡜ࠊ㛗ᮇ ࡟ ࢃ ࡓ ࡗ ࡚ ᣢ ⥆ ྍ ⬟ ࡞ ㈈ ᨻ ࢆ ⟶ ⌮ ࡍ ࡿ ࡇ ࡜ ࢆ ┠ ⓗ ࡜ ࡋ ࡚ タ ᐃ ࡉ ࢀ ࡚ ࠸ ࡿ ࠋ ண ⟬ ㈐ ௵࣭఍ィ᳨ᰝἲ࡛ࡣࠊ㈈ົ┬㸦HM Treasury㸧࠿ࡽண⟬⦅ᡂᶵ⬟ࡢ୍㒊ࢆษࡾ㞳ࡋ࡚ ண⟬㈐௵ᒁ㸦Office for Budget Responsibility; OBR㸧ࡢタ⨨ࡀつᐃࡉࢀ࡚࠸ࡿࠋOBR ࡢ௵ົ࡜ࡋ࡚ࡣࠊ௨ୗࡢࡼ࠺࡞ࡶࡢࡀᥖࡆࡽࢀ࡚࠸ࡿࠋ

㈈ᨻᣢ⥆ྍ⬟ᛶ࡟㛵ࡍࡿ᳨ド࡜ሗ࿌

z ㈈ᨻ࣭⤒῭ண ࠊ࠾ࡼࡧࠊ㈈ᨻ┠ⓗ㸦㈈ᨻᨻ⟇࡟㛵㐃ࡍࡿ㈈ົ┬ࡀタᐃࡍࡿㅖ

┠ⓗ㸹Fiscal mandate㸧ࡀ㐩ᡂࡉࢀ࡚࠸ࡿ࠿࡝࠺࠿ࡢホ౯ࢆẖᖺసᡂࠋ

z 㐣ཤ࡟సᡂࡉࢀࡓ㈈ᨻ࣭⤒῭ண ࡢṇ☜ᛶࡢ᳨ド࡜ࠊ㈈ᨻࡢᣢ⥆ྍ⬟ᛶࡢศᯒ

ࢆẖᖺసᡂࠋ

࡞࠾ࠊྠἲ࡛ࡣ㈈ົ┬ࡀࠊᖺḟண⟬ᩥ᭩㸦Annual Budget documents㸧࡜ࡋ࡚ࠊ㈈ ົㅖ⾲࣭ண⟬ሗ࿌᭩ࢆẖᖺసᡂࡍ࡭ࡁࡇ࡜ࢆつᐃࡋ࡚࠸ࡿࠋ

ࠕ᠇❶ࠖࡣࠊᨻᗓࡢ㈈ᨻᨻ⟇ࣇ࣮࣒࣮ࣞ࣡ࢡ࡜ OBR ࡢᙺ๭ࡢつᐃ࡜࠸࠺ 2 ࡘࡢ

኱ࡁ࡞ᰕࢆ᭷ࡋ࡚࠸ࡿࠋࡲࡎ㈈ᨻᨻ⟇ࣇ࣮࣒࣮ࣞ࣡ࢡ࡟㛵ࡋ࡚ࡣࠊ㈈ᨻᨻ⟇࡜മົ

⟶⌮࡟኱ูࡉࢀࡿࠋ㈈ᨻᨻ⟇࡟㛵ࡋ࡚ࡣࠊࠕつᚊࠖࡢ㯤㔠ᚊ࡜ᣢ⥆ྍ⬟ᛶ࣮ࣝࣝ࡟௦

ࢃࡾࠊ௨ୗࡢ┠ⓗ࡜㈐ົࡀタᐃࡉࢀࡓࠋ 㸺㈈ᨻᨻ⟇࡟࠾ࡅࡿ㈈ົ┬ࡢ┠ⓗ㸼

࣭ ࠕ⤒῭࡟࠾ࡅࡿಙ㢗ࢆᚓࡽࢀࡿᣢ⥆ྍ⬟࡞㈈ᨻࢆ☜ಖࡋࠊୡ௦㛫බṇᛶࢆಁ 㐍ࡋࠊࡑࡋ࡚ࠊᗈ⠊࡞ᨻᗓࡢᨻ⟇ࡢ᭷ຠᛶࢆ☜ಖࡍࡿࡇ࡜ࠋࠖ

࣭ ࠕᬒẼኚືࢆᏳᐃ໬ࡉࡏࡿ㝿ࡢ㏻㈌ᨻ⟇ࡢ᭷ຠᛶࢆᨭ᥼ࡋᨵၿࡍࡿࡇ࡜ࠋࠖ 㸺㈈ᨻᨻ⟇࡟ᑐࡍࡿ㈈ົㅖ⾲ࡢ㈐ົ㸼

࣭ ࠕ5 ᖺ㛫ࡢண ᮇ㛫ࡢ࣮ࣟࣜࣥࢢ⤊஢ࡲ࡛࡟ᬒẼᚠ⎔ㄪᩚࡉࢀࡓ㈈ᨻ཰ᨭ

㸦current balance㸧㸦ᆒ⾮㸹ᘬ⏝⪅⿵㑇㸧ࢆ㐩ᡂࡍࡿ࡜࠸࠺๓ྥࡁ࡞┠ᶆࠖ ࣭ ୖグࡢ㈐ົࡣࠊ௨ୗ࡟ࡼࡗ࡚ᤕᤊࡉࢀࡿࠋ

࣭ ࠕ㈈ᨻࡀᣢ⥆ྍ⬟࡞㐨ࢆ㎺ࡿࡢࢆ☜ᐇ࡟࡛ࡁࡿࡼ࠺࡞ࠊ2015-16ᖺࡢ≉ᐃ᫬

Ⅼ࡟࠾ࡅࡿࠊPSNDࡢᑐGDPẚ࡟༨ࡵࡿࡢ┠ᶆࠖ

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せồࡉࢀ࡚࠸ࡓࡼࡾࡶໟᣓⓗ࡞ࡶࡢ࡜࡞ࡗ࡚࠸ࡿࠋࡍ࡞ࢃࡕࠊᙜヱሗ࿌᭩ࡣࠊᨻᗓ ࡢ⤒῭࣭㈈ᨻᨻ⟇ࢆ⾲᫂ࡍࡿࡇ࡜ࡀ┠ⓗ࡛࠶ࡾࠊලయⓗ࡟ࡣࠊ㐣ᖺᗘࡢண⟬࡟࠾࠸ ࡚ᨻᗓࡀ᥇⏝ࡋࡓ㈈ᨻᨻ⟇ࡢᙳ㡪ࡢㄝ᫂࡜㈝⏝ィ⟬ࠊ࠾ࡼࡧࠊࡇࢀࡽࡢ㈈ᨻ᪋⟇ࡢ ㈈ᨻⓗᙳ㡪ࡢ㈝⏝ィ⟬࡟⏝࠸ࡽࢀࡓ᪉ἲࡶㄝ᫂ࡉࢀࡿࠋࡉࡽ࡟ࠊࡇࢀࡽࡢᨻ⟇ࡀࠊ ࡝ࡢࡼ࠺࡟ࠊୖグࡢ㈈ᨻᨻ⟇┠ⓗ࠾ࡼࡧ㈐ົࠊ࡞ࡽࡧ࡟ࠊḢᕞ㐃ྜ࡛ࡢㄋ⣙࡛࠶ࡿ ᡂ㛗࣭Ᏻᐃ༠ᐃ࡜୍㈏ࡋࡓ㈈ᨻ≧ែࡢ㏵ࢆ㎺ࡿ࠿࡜࠸࠺ࡇ࡜࡟㛵ࡋ࡚㐺ᐅㄝ᫂ࡉࢀ ࡿࠋࡑࡢୖࠊᚋ㏙ࡍࡿമົ⟶⌮ሗ࿌᭩ࡶࡇࡢሗ࿌᭩ࡢ୰࡟ྵࡵࡽࢀࡿࠋ

ࠕ᠇❶࡛ࠖࡣู㏵ࠊമົ⟶⌮࡟㛵ࡋ࡚ࡶ┠ⓗࡀタᐃࡉࢀࠊࡑࡢ㐠⏝ࡀグࡉࢀ࡚࠸ ࡿࠋമົ⟶⌮┠ⓗ࡜ࡋ࡚ࡣࠊമົ⟶⌮ᨻ⟇ࡀ㏻㈌ᨻ⟇ࡢ┠ⓗ࡜୍㈏ࡍࡿࡇ࡜ࢆ☜ᐇ ࡟ࡍࡿ୍᪉ࠊࣜࢫࢡࢆ⪃៖ࡋࡓୖ࡛ࠊᨻᗓࡢ㈨㔠ㄪ㐩ࢽ࣮ࢬ࡟ྜ⮴ࡍࡿ㈝⏝ࢆ㛗ᮇ ⓗ࡟᭱ᑠ໬ࡍࡿࡇ࡜࡜つᐃࡉࢀ࡚࠸ࡿࠋࡇࡢമົ⟶⌮ᨻ⟇ࡢ㐠⏝ࡣࠊമົ⟶⌮ሗ࿌ ᭩ࢆ㏻ࡌ࡚⾜࡞ࢃࢀࡿࡀࠊᙜヱሗ࿌᭩࡟ࡣࠊẖᖺᗘࡢമົ࡟ࡼࡿ㈨㔠ㄪ㐩ィ⏬ࡢ඲ యⓗつᶍࡸࠊᅜẸ㈓⵳࡜ᢞ㈨ࢆ㏻ࡌࡓ⣧㈨㔠ㄪ㐩ࡢண ࡞࡝ࡀྵࡲࢀࡿࠋ

௚᪉ࠊࠕ᠇❶࡛ࠖࡣࠊண⟬㈐௵࣭఍ィ᳨ᰝἲ࡛つᐃࡉࢀࡿOBRࡢ௵ົ࡛࠶ࡿ㈈ᨻ

ᣢ⥆ྍ⬟ᛶࡢ᳨ド࡜ሗ࿌ࡢࡓࡵࡢ⤒῭ண ࡜㈈ᨻண ࡟㛵ࡍࡿヲ⣽ࡀỴࡵࡽࢀ࡚࠸ ࡿࠋ

1.1.2. ண⟬㸦Budgets㸧࡜㆟Ỵ⏝ṓฟぢ✚㸦Supply Estimates㸧

࢖ࢠࣜࢫ࡛ࡣ๓㡯࡛᪤㏙ࡋࡓࡼ࠺࡞᪉ἲ࡛㈈ᨻつᚊࡢᙉ໬ࢆᅗࡗ࡚ࡁ࡚࠸ࡿࡀࠊ ḟ࡟ලయⓗ࡞ண⟬ࡀ࡝ࡢࡼ࠺࡟࡞ࡗ࡚࠸ࡿ࠿ࢆᴫほࡍࡿࠋ

(1) ண⟬4

࢖ࢠࣜࢫ࡛ࡣࠊ୍⯡ⓗ࡞ព࿡࡛ࡢࠕண⟬ࠖࡣࠊ㆟఍࡛ࡢ㆟Ỵࢆᚲせ࡜ࡋ࡞࠸ண⟬ 㸦 ࡲ ࡓ ࡣ 」 ᩘ ᖺ ᗘ ண ⟬ 㸹Budgets㸧 ࡜ ㆟ Ỵ ࡀ ᚲ せ ࡞ ண ⟬ ᱌ ࡛ ࠶ ࡿ ㆟ Ỵ ⏝ ṓ ฟ ぢ ✚ 㸦Supply Estimates㸧࠿ࡽᡂࡿࠋண⟬ࡣࠊᨭฟぢ┤ࡋ㸦Spending Review; SR㸧࡜࿧ࡤ ࢀࡿ」ᩘᖺᗘண⟬ࡢᯟ⤌ࡳࡢ୰࡛఩⨨࡙ࡅࡽࢀ࡚࠾ࡾࠊ㈈ົ┬ࡢ㈐௵ࡢୗ࡛⦅ᡂࡉ ࢀࡿࠋࡑࡋ࡚ࠊண⟬ࡣ୺࡟㈈ᨻ࣮ࣝࣝࡢ㐩ᡂ࡟ࡼࡾᚊࡏࡽࢀ࡚࠾ࡾࠊ㆟఍ࡢ㆟Ỵࢆ

⤒ࡿࡇ࡜ࡣ࡞࠸ࠋࡇࡢண⟬ࡢ┠ⓗࡣࠊࠕつᚊࠖ࡟࠾ࡅࡿ㈈ᨻ࣮ࣝࣝࢆᏲࡾ㈈ᨻ≧ែࢆ

ಖ඲ࡍࡿࡇ࡜ࠊ࠾ࡼࡧࠊྛᗓ┬࡟ᑐࡋ࡚ VFM ࡢほⅬ࠿ࡽ᪋⟇ࡢඃඛ㡰఩࡙ࡅࢆࡍ

ࡿࡇ࡜ࠊࡢ2ࡘ࡟ồࡵࡽࢀࡿࠋ㈈ᨻ࣮ࣝࣝࢆᏲࡿࡇ࡜ࡀண⟬ࡢ኱ࡁ࡞┠ⓗࡢ୍ࡘ࡛

࠶ࡿࡇ࡜࠿ࡽࠊ㈈ᨻ࣮ࣝࣝࡢࡓࡵࡢࡉࡲࡊࡲ࡞ᣦᶆࢆ⏕ࡳฟࡍᅜẸ຺ᐃ࡜ᩚྜࡍࡿ

ࡇ࡜ࡀồࡵࡽࢀࡿࠋ2003ᖺᗘ࡟࢖ࢠࣜࢫࡢබⓗ㒊㛛࡟ᑐࡋ࡚Ⓨ⏕୺⩏࡟ᇶ࡙ࡃ RAB

ࡀᑟධࡉࢀࡓࡀࠊࡇࢀࡣୖグࡢ┠ⓗࢆ㐙⾜ࡍࡿ୍⎔࡜ࡋ࡚఩⨨࡙ࡅࡽࢀ࡚࠸ࡿࠋ⌧ 㔠୺⩏ண⟬࡛ࡣࠊᨭฟࡢࢱ࢖࣑ࣥࢢࢆ⩣఍ィᖺᗘ࡟㐜ࡽࡏࡿ➼࡟ࡼࡗ࡚ࠊ⌧㔠཰ᨭ

ࡢᆒ⾮ࡀᅗࡽࢀࡿ➼ࡢ᜛ពⓗ࡞᧯సࡀ⾜ࢃࢀࡿవᆅࡀ⏕ࡲࢀ࡚࠸ࡓࡀࠊRABࡢᑟධ

࡟ࡼࡾࠊࡇࡢࡼ࠺࡞᧯సࡀ᤼㝖࡛ࡁࡿࡼ࠺࡟࡞ࡗ࡚࠸ࡿࠋ

ண⟬ࡣࠊ㈨※ண⟬㸦resource budget㸧࡜㈨ᮏண⟬㸦capital budget㸧ࡢ 2ࡘ࠿ࡽᵓᡂ

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ࡉࢀࠊ㈨※ண⟬ࡣࠊࠕ㈨⏘ࡢᡤ᭷࡟࠿࠿ࢃࡿ⤒ᖖⓗ࡞ࢥࢫࢺ࡛࠶ࡿ⤒ᖖᨭฟࠖ࡟ᑐࡍ

ࡿண⟬࡛࠶ࡾࠊࡲࡓࠊ㈨ᮏண⟬ࡣࠊ᪂つᢞ㈨ࡸ⣧ᨻ⟇ྥࡅ೉ධ࡜࠸ࡗࡓࢫࢺࢵࢡ࡟

ᑐࡍࡿண⟬࡛࠶ࡿࠋ㈨※ண⟬ࡣࠊSOCB ࡟ᙳ㡪ࢆཬࡰࡍ⤒ᖖᨭฟࢆ㈈ົ┬ࡀ⤫ไࡍ

ࡿࡓࡵࡢࡶࡢ࡛࠶ࡿࡢ࡟ᑐࡋࠊ㈨ᮏண⟬ࡣࠊ⣧ᢞ㈨ࡢቑຍ࡟㉳ᅉࡍࡿ⣧೉ධࡢቑຍ

࡟ࡼࡿമົỈ‽ࡢቑຍࢆ⤫ไࡍࡿࡓࡵࡢࡶࡢ࡜఩⨨࡙ࡅࡽࢀࡿࠋヲ⣽ࡣ⾲1࡟♧ࡋ

ࡓ࡜࠾ࡾ࡛ ࠶ࡾࠊ㈨※ ண⟬ࡶ㈨ᮏ ண⟬ࡶ࡜ࡶ ࡟ࠊᗓ┬ู ṓฟ㝈ᗘ㢠㸦Departmental Expenditure Limit; DEL㸧࡜ᖺᗘ⟶⌮ṓฟ㢠㸦Annually Managed Expenditure; AME㸧

ࡢ2ࡘ࠿ࡽᵓᡂࡉࢀࡿࠋ

DELࡣࠊSR࡛つᐃࡉࢀࡿ 3ࣧᖺ5ࡢᨭฟୖ㝈࡟ᑐࡋ࡚㓄ศࡉࢀࡿࡶࡢ࡛ࠊྛᗓ┬

ࡀ⟶⌮ྍ⬟࡞ᨭฟ࡛࠶ࡾࠊࡇࡢ㝈ᗘ㢠ࢆ㉸㐣ࡋ࡞࠸ࡼ࠺࡟ண⟬タᐃࡉࢀࡿࠋලయⓗ ࡟ࡣࠊ⫋ဨࡢே௳㈝ࠊῶ౯ൾ༷㈝ࡸᘬᙜ㔠࡞࡝ࡢࡍ࡭࡚ࡢ⟶⌮㈝࡜᪋⟇࡬ࡢᨭฟ࡛ ᵓᡂࡉࢀࠊṓฟ⥲㢠㸦Total Managed Expenditure; TME㸧ࡢ༙ศ௨ୖࢆ༨ࡵ࡚࠸ࡿࠋ

AMEࡣࠊ㟂せ୺ᑟ࡛ࠊ㔠㢠ࡀኚືࡋࠊࡑࡋ࡚ࠊ㔠㢠ࡢ኱ࡁ࠸ࡶࡢࡀヱᙜࡍࡿࠋල

యⓗ࡟ࡣࠊᖺ㔠⤥௜ࠊኻᴗ⤥௜࠾ࡼࡧᅜമࡢᨭᡶ฼ᜥ࡞࡝ࠊᨻᗓࡀ┤᥋⟶⌮ࡍࡿࡇ

࡜ࡀᅔ㞴࡞ண⟬ࢆᣦࡍࠋྛᗓ┬ࡣAMEࢆ┘どࡋࠊAMEࡢᨭฟࡀᙜึண⟬ࢆୖᅇࡾ

ࡑ࠺࡞ሙྜ࡟ࡣࡓࡔࡕ࡟㈈ົ┬࡟㐃⤡ࡉࢀࡿࠋDEL࡜AMEࡣ࡜ࡶ࡟ࠊVFMࡢ᭱㐺

໬ࢆồࡵࡽࢀ࡚࠾ࡾࠊᗓ┬ࡣࠊຠ⋡ᛶࡢ㏣ồ࡜ᨭฟࡢඃඛ㡰఩࡙ࡅࢆ⾜࡞࠺ࡼ࠺࡟ ồࡵࡽࢀࡿࠋ

ୖグࡢDEL࡜AMEࢆྜィࡍࡿ࡜TMEࡀᚓࡽࢀࡿࠋࡘࡲࡾAMEࡣṓฟ⥲㢠㸦TME㸧

࠿ࡽDELࢆ㝖࠸ࡓ㒊ศࡀヱᙜࡋࠊࡇࢀࡣࡉࡽ࡟ࠊᗓ┬ูAME㸦departmental AME㸧

࡜ࡑࡢ௚ࡢ AME㸦other AME㸧࡟ศࡅࡽࢀࡿࠋᗓ┬ู AME ࡣࠊᗓ┬ูண⟬࡟ྵࡲ

ࢀࡿࡀDELࡢ⠊ᅖእ࡟࠶ࡿࡶࡢ࡛࠶ࡾࠊ♫఍ಖ㞀⤥௜ࠊಶே࡟ᑐࡍࡿ⛯㢠᥍㝖ࠊዡ

Ꮫ㔠ࠊBBC㸦British Broadcasting Corporation; ࢖ࢠࣜࢫᨺ㏦༠఍㸧ᅜෆᨺ㏦ࢧ࣮ࣅࢫࠊ බⓗᖺ㔠㈇മࡢ⣧㢠࠾ࡼࡧᅜᐙᐆࡃࡌ஦ᴗࡢ኎ୖ࡟ࡼࡾ㈥ࢃࢀࡿᨭฟࡀྵࡲࢀࡿࠋ

ࡲࡓࠊࡑࡢ௚ࡢAMEࡣࠊබⓗ㒊㛛ᨭฟ㸦Public Spending㸧࡟࠾࠸࡚DEL࡛ࡶᗓ

┬ูAME࡛ࡶ࡞࠸ࡶࡢࡀヱᙜࡍࡿࠋලయⓗ࡟ࡣࠊEU࡜ࡢ⣧⛣㌿ࠊᆅᇦࡀ⊂⮬࡟㈨

㔠ㄪ㐩ࡍࡿᨭฟࠊබ௻ᴗ⊂⮬࡛㈨㔠ㄪ㐩ࡍࡿ㈨ᮏⓗᨭฟࠊ୰ኸᨻᗓമົࡢ฼ᜥ࠾ࡼ

ࡧ఍ィㄪᩚ㸦accounting adjustment6㸧ࡀྵࡲࢀࡿࠋTME ⮬యࡣࠊᨻᗓࡢ඲యⓗ࡞බ

ⓗᨭฟࢆሗ࿌ࡍࡿࡓࡵࡢ୺せ࡞ᣦᶆ࡛࠶ࡾࠊᅜẸ຺ᐃ࠿ࡽᚓࡽࢀࡿᩘ್࡛࠶ࡿࠋࡋ

ࡓࡀࡗ࡚ࠊୖグࡢTME=DEL㸩ᗓ┬ู AME㸩ࡑࡢ௚ࡢAME ࡜࠸࠺㛵ಀࡣࠊTME㸻

බⓗ㒊㛛⤒ᖖᨭฟ㸩⣧ᢞ㈨㸩ῶ౯ൾ༷㈝࡜࠸࠺㛵ಀ࡟➼ࡋࡃ࡞ࡿࠋ

࡞࠾⌧㔠㸦cash㸧࡟ࡘ࠸࡚ࡣண⟬ࡢᯟ⤌ࡳࢆ㏻ࡌ࡚┤᥋⤫ไࡉࢀࡿࡇ࡜ࡣ࡞ࡃࠊ

㆟Ỵ⏝ṓฟぢ✚ࡢࣉࣟࢭࢫࢆ㏻ࡌ࡚⣧⌧㔠せồ㢠7㸦Net Cash Requirement; NCR㸧࡜

5

2010ᖺ ࡢ ᪂ ࡓ ࡞ ṓ ฟ ぢ ┤ ࡋ ࡛ ࡣ ࠊᮇ 㛫 ࡣ2010ᖺ ᗘ ࢆ ྵ ࡵ ࡓ5ᖺ 㛫 ࡢ ィ ⏬ ࡜ ࡞ ࡗ ࡚ ࠾ ࡾ ࠊ♫ ఍ ಖ 㞀 ࠊ⛯ 㢠 ᥍ 㝖 ࠾ ࡼ ࡧ බ ⓗ ᖺ 㔠 ࡟ ᑐ ࡍ ࡿAMEࡶ ࡑ ࡢ ᑐ ㇟ ࡜ ࡞ ࡗ ࡚ ࠸ ࡿ ࠋHM Treasury (2010a), (2010b)ཧ ↷ ࠋ

6 _{ẖ ᖺ ࡢ බ ⓗ ᨭ ฟ ㄪ ᰝ ࡟ ࠾ ࠸ ࡚ ᙺ ❧ ࡚ ࡿ ࡓ ࡵ ࡟ ண ⟬ ࡜ ᅜ Ẹ ຺ ᐃ ࡜ ࡢ ᕪ ࢆ ㄪ ᩚ ࡍ ࡿ ࡓ ࡵ ࡟ ⾜ ࢃ ࢀ ࡿ ᡭ ⥆ ࡁ ࡛} ࠶ ࡿ ࠋ

(17)

- 10 - ࠸࠺ᙧ࡛⤫ไࡉࢀࡿࠋ

⾲ 1 ࢖ࢠࣜࢫ୰ኸᨻᗓࡢண⟬ࡢෆᐜ㸦2011-12ᖺ㸧 ୰ ኸ ᨻ ᗓ ண ⟬

ࡢ⠊ᅖ

㈨※ண⟬ ㈨ᮏண⟬

ᗓ ┬ ࡟ ࡼ ࡿ Ẹ 㛫㒊㛛 ࡜ ࡢ ⊂ ⮬ࡢྲྀᘬ

࣭ ⟶ ⌮ ࢥ ࢫ ࢺ ࠊ ⤥ ᩱ ࠊ Ⓨ ⏕ ࡋ ࡓ ᖺ 㔠㈇ മ ࡜ ᖺ 㔠 ⤥ ௜ ࡲ ࡓ ࡣ ⌧ ᅾ ࡢ ᖺ 㔠㈝ ⏝ ࠊ ಶ ே ࡟ ᑐ ࡍ ࡿ ⿵ ຓ 㔠 ࠊ Ẹ 㛫 ௻ ᴗ ࡟ ᑐ ࡍ ࡿ ⿵ ຓ 㔠 ➼ ࢆ ྵ ࡴ Ⓨ ⏕ ୺⩏࡛ࡢᨭฟ

࣭ ᘬ ᙜ 㔠 ࡢ タ ᐃ ࠊ ౯ ್ ኚ ື ࠾ ࡼ ࡧ ྲྀ ᔂ 㸦㈨ ᮏ ⓗ ᨭ ฟ ࡟ 㛵㐃 ࡍ ࡿ ᘬ ᙜ 㔠 ࢆ 㝖 ࡃ ᘬ ᙜ 㔠 ࡢ ྲྀ ࡾ ᔂ ࡋ ࡟ ࡼ ࡿ ᨭ ฟࡢ┦ẅ㸧

࣭ ᗓ ┬ ࡢ ㈨ ⏘ ࡟ ᑐ ࡍ ࡿ ῶ ౯ ൾ ༷ ㈝ ࡜ ῶᦆᦆኻ

࣭ (࣐ ࢖ ࢼ ࢫ) ౛ ࠼ ࡤ ࢧ ࣮ ࣅ ࢫ ࡢ ㈍ ኎ ➼ࡢ࣐࢖ ࢼࢫ ࡢ DEL/AME ࡜ࡋ࡚ ᢅࢃࢀࡿ཰ධ

(ὀ) ෌ ホ ౯ ๫ వ 㔠 ࡟ ㄢ ࡉ ࢀ ࡿ ෌ ホ ౯ ࡣ 㝖ࡃࠋ

࣭ ᪂ ࡓ ࡞ ᅛ ᐃ ㈨ ⏘ ࡟ ᑐ ࡍ ࡿ Ⓨ ⏕ ୺ ⩏ ࡛ ࡢ ᨭ ฟ ࠋ ࣇ ࢓ ࢖ ࢼ ࣥ ࢫ ࣜ ࣮ ࢫ ࠾ ࡼ ࡧ ᐇ ㉁ ⓗ ࡞ ೉ ධ ྲྀ ᘬ 㸦 ౛ ࠼ ࡤ ࠊ ࢜ࣥࣂࣛࣥࢫ PFIྲྀᘬ㸧ࢆྵࡴࠋ ࣭ (࣐ ࢖ ࢼ ࢫ) ᅛ ᐃ ㈨ ⏘ ࡢ ኎ ༷ ࡢ ⣧ ⡙

౯

࣭ Ẹ㛫㒊㛛࡟ᑐࡍࡿ⣧ᨻ⟇㈚௜ ࣭ Ẹ㛫㒊㛛࡟ᑐࡍࡿ㈨ᮏ஺௜㔠

NDPB㸦㠀 ᗓ ┬ እ 㒌 ᅋ య 㸧 ࡜ Ẹ 㛫㒊㛛 ࡜ ࡢྲྀᘬ

࣭ ᗓ┬࡜ྠࡌ

(ὀ) NDPB ࡟ ᑐ ࡍ ࡿ ᗓ ┬ ࡢ ஺ ௜ 㔠 ࡣ ண ⟬࠿ࡽ㝖࠿ࢀࡿࠋ

࣭ ᗓ┬࡜ྠࡌ

ᅜ Ẹ ಖ ೺ ࢧ ࣮ ࣅࢫ

࣭ ᗓ┬࡜ྠࡌ ࣭ ᗓ┬࡜ྠࡌ

ᆅ ᪉ ⮬ ἞ య ࡢ ᨭ᥼

࣭ ᆅ᪉⮬἞య࡬ࡢ⤒ᖖ஺௜㔠 ࣭ ᆅ᪉⮬἞య࡬ࡢ㈨ᮏ஺௜㔠

࣭ ᨭ᥼ⓗ㈨ᮏⓗᨭฟ㸦཰ධ㸧

බ௻ᴗ ࣭ බ௻ᴗ࡟ᑐࡍࡿ⿵ຓ㔠

࣭ (࣐ ࢖ ࢼ ࢫ) බ ௻ ᴗ ࠿ ࡽ ཷ ࡅ ྲྀ ࡿ ฼ ᜥ࣭㓄ᙜ㔠

࣭ බ௻ᴗ࡟ᨭᡶࢃࢀࡿᢞ㈨⿵ຓ㔠 ࣭ බ ௻ ᴗ ࡟ ᑐ ࡍ ࡿ ⣧ ㈚ ฟ 㸦 ㆟ Ỵ ᑐ ㇟

㈚ฟ࣭ᅜẸ⼥㈨ᇶ㔠㈚ฟ㸧 ࣭ බ௻ᴗࡢᕷሙ࣭ᾏእ࠿ࡽࡢ೉ධ㸦࢜

ࣥࣂࣛࣥࢫPFIࢆྵࡴ㸧

࣭ (࣐ ࢖ ࢼ ࢫ) බ ௻ ᴗ ࠿ ࡽ ࡢ ㈨ ᮏ ᘬ ࡁ ฟࡋ

㸦ฟᡤ㸸HM Treasury, 2011g, p. 21ࠊTable 1.A.㸧

(2) ㆟Ỵ⏝ṓฟぢ✚㸦Supply Estimates㸧8

ண⟬ࡀSR࡟༶ࡋ࡚3࢝ᖺ㸦2010 ᖺ࠿ࡽࡣ5࢝ᖺ㸧ࡢ」ᩘᖺᗘண⟬࡛࠶ࡿࡢ࡟ᑐ

ࡋࠊ㆟Ỵ⏝ṓฟぢ✚ࡣࠊ㆟఍࡛ࡢ㆟Ỵࢆせࡍࡿ༢ᖺᗘண⟬࡛࠶ࡿࠋᇶᮏⓗ࡟ࡣୖグ

ࡢ」ᩘᖺᗘண⟬࡛タᐃࡉࢀࡿDEL࡜AMEࡢ༢ᖺᗘ࡬ࡢ㐺⏝࡜࠸࠼ࡿࠋ㆟Ỵ⏝ṓฟ

ぢ✚ࡣࠊᙜヱᖺᗘࡢᨻᗓάື࡟ᚲせ࡞㈨※㢠ࢆ㆟఍࡟ồࡵࡿヲ⣽ࡀグ㏙ࡉࢀ࡚࠸ࡿ ࡔࡅ࡛࡞ࡃࠊࡑࡢάື࡟࠿࠿ࢃࡗ࡚⏕ࡎࡿᨭᡶ࡟せồࡉࢀࡿ⌧㔠࡟ࡘ࠸࡚ࡶグ㏙ࡉ ࢀࡿࠋ

࠶ ࡿ ሙ ྜ ࠊ ᙜ ヱ ᗓ ┬ ࡣ ᑡ ࡞ ࡃ ࡜ ࡶ ᙜ ヱ ࣐ ࢖ ࢼ ࢫ 㢠 ࡔ ࡅ ࡢ వ ๫ ࢆ ฟ ࡉ ࡞ ࡅ ࢀ ࡤ ࡞ ࡽ ࡞ ࠸ ࠋ ௨ ୖ ࠊHM Treasury (2011c)p. 115ཧ ↷ ࠋ

(18)

- 11 -

ࡲࡎ㐃ᦠࣉࣟࢪ࢙ࢡࢺ௨๓ࡢ㆟Ỵ⏝ṓฟぢ✚࡟㛵ࡋ࡚ࠊCIPFA(2006, pp. 33-38)࡟ ༶ࡋ࡚ᴫほࡍࡿࠋ㆟Ỵ⏝ṓฟぢ✚ࡣࠊᙜヱᖺᗘࡢᨻᗓάືࡢᥦ౪࡟ᚲせ࡞㈨※ࡔࡅ ࡛࡞ࡃࠊぢ✚ཷྲྀ㢠ࢆ᥍㝖ࡋࡓᚋࡢᨭᡶ㢠࡟ぢྜ࠺⌧㔠ᚲせ㢠࡟ࡘ࠸࡚ࡶヲ⣽ࢆ♧ ࡍࠋࡇࡇ࡛ࡢ࣮࣮࢟࣡ࢻࡣࠊࠕ㈨※せồ㢠ࠖ㸦Request for Resource; RfR㸧ࠊࠕᨭฟ඘ᙜ 㔠ࠖ㸦Appropriations in Aid; AinA㸧࠾ࡼࡧࠕ⣧⌧㔠せồ㢠ࠖ㸦NCR㸧࡛࠶ࡿࠋRfRࡣࠊ ᗓ┬࡟ࡼࡿ࠶ࡿ≉ᐃࡢάື࡟ᚲせ࡜࡞ࡿ㈨※ࢆ㆑ูࡋࡓࡶࡢ࡛࠶ࡾࠊ౛࠼ࡤ㈈ົ┬ ࡢ2010-11ᖺࡢ㆟Ỵ⏝ṓฟぢ✚࡟࠾ࡅࡿRfRࡣ3ࡘ㆑ูࡉࢀ࡚࠸ࡿ㸦Command of Her Majesty, 2010㸧9ࠋࡲࡓྛ _RfR࡟ࡘ࠸࡚ࠊᙜヱᗓ┬ࡀ_RfRࡢ⥲ᨭฟࡢࡓࡵ࡟඘ᙜࡍࡿ

࡛࠶ࢁ࠺཰ධࡢ✀㢮ࡸ㔠㢠࡟ṓฟぢ✚ࡣไ㝈ࢆタࡅ࡚࠾ࡾࠊࡇࡢไ㝈ࢆ AinA ࡜࠸

࠺ࠋࡉࡽ࡟NCRࡣࠊࠕ㆟Ỵ⏝ṓฟぢ✚࡟࠾࠸࡚タᐃࡉࢀࡓᗓ┬ࡢ⣧ᨭฟࢆ㈥࠺ࡓࡵ

࡟⤫ྜᅜᗜᇶ㔠㸦Consolidated Fund㸧࠿ࡽᘬࡁฟࡉࢀࡿ࡭ࡁ⌧㔠ࡢྜィ㢠ࠖ㸦CIPFA,

par. 3.2.5㸧ࢆ࠸࠺ࠋ

ᚋ ㏙ ࡍ ࡿ ࡼ ࠺ ࡟ ㆟ Ỵ ⏝ ṓ ฟ ぢ ✚ ࡢ ୺ せ ࡞ ᩥ ᭩ ࡢ ୍ ࡘ ࡀ ࠕ ୺ せ ṓ ฟ ぢ ✚ ࠖ㸦Main Estimates㸧࡛࠶ࡿࡓࡵࠊ௨ୗ࡛ࡣࠊୖグࡢ 3ࡘࡢᴫᛕ㸦RfRࠊAinA࠾ࡼࡧNCR㸧ࡢ 㛵ಀࡀࢃ࠿ࡿࡼ࠺࡟ࠊ୍ᗓ┬࡜ࡋ࡚ࡢ㈈ົ┬ࡢ୺せṓฟぢ✚ࢆ౛࡜ࡋ࡚ྲྀࡾୖࡆ࡚ ㄝ᫂ࡍࡿࠋ

୺せṓฟぢ✚ࡣࠊࣃ࣮ࢺϨ㹼Ϫ࠾ࡼࡧὀグࡢ4㒊ᵓᡂ࡟࡞ࡗ࡚࠾ࡾࠊࣃ࣮ࢺϨࡀ

୺࡞ィ⟬᭩㢮ࠊࣃ࣮ࢺϩࡀヲ⣽᝟ሗࠊࡑࡋ࡚ࣃ࣮ࢺϪࡀ௚ࡢィ⟬᭩࡟࠿࠿ࢃࡿ᝟ሗ

࡜࠸࠺఩⨨࡙ࡅ࡟࡞ࡗ࡚࠸ࡿࠋ⾲2࡟㈈ົ┬ࡢ୺せṓฟぢ✚ࡢࣃ࣮ࢺϨ㹼Ϫࡢィ⟬

᭩㢮ࢆ♧ࡋࡓࠋࣃ࣮ࢺϨࡣࠊṓฟண⟬ἲ࡟࠾ࡅࡿἲⓗᶒ㝈ࢆ⋓ᚓࡍࡿࡓࡵࡢ㔜せ࡞

ィ⟬᭩࡛࠶ࡾࠊྛ RfR࡟ᚲせ࡞㈨※ࡀ᫂ࡽ࠿࡟ࡉࢀࡿ࡜࡜ࡶ࡟ࠊ⤫ྜᅜᗜᇶ㔠࡟せ

ồࡍࡿ⌧㔠㢠ࡀ♧ࡉࢀࡿࠋࡇࡢෆヂࢆ♧ࡋࡓࠕࣃ࣮ࢺϩෆヂヲ⣽ࠖࢆࡳࡿ࡜ࠊࣃ࣮

ࢺϨ࡛ࡣẚ㍑ⓗ኱㞧ᢕ࡞᝟ሗ㔞࡛࠶ࡗࡓࡀࠊࣃ࣮ࢺϩ࡛ࡣࠊྛRfRࡈ࡜࡟㈨※ண⟬

࡜㈨ᮏண⟬࡟㆑ูࡉࢀࡓୖ࡛ࠊDEL ࡜ AME ࡀィୖࡉࢀࠊṓฟぢ✚ྜィ㢠㸦Total

Estimates㸧ࡀồࡵࡽࢀ࡚࠸ࡿࠋḟ࡟ࠊࠕࣃ࣮ࢺϩ㸸㈨※࠿ࡽ⌧㔠࡬ࡢㄪᩚ࡛ࠖࡣࠊࡇ

ࡢṓฟぢ✚ྜィ㢠ࢆ㈨※⣧ྜィ㸦ࣃ࣮ࢺϩෆヂヲ⣽ࡢ6ิ┠㸧࠿ࡽฟⓎࡋࠊ࠸ࢃࡺ

ࡿⓎ⏕୺⩏㡯┠ࡢຍῶࢆ㏻ࡌ࡚⌧㔠୺⩏࡟↝ࡁ࡞࠾ࡋࠊࡑࡇ࠿ࡽ NCR ࡀồࡵࡽࢀ

࡚࠸ࡿࠋࡇࢀࡣ⤫ྜᅜᗜᇶ㔠࠿ࡽᘬࡁฟࡉࢀࡿ࡭ࡁ⌧㔠㢠࡜ࠊ୺せṓฟぢ✚࡜ࡢ㛵 ಀࢆ᫂ࡽ࠿࡟ࡍࡿࡓࡵࡢ⾲࡛࠶ࡿࠋ

ḟ࡟ࠊࣃ࣮ࢺϪ࡛సᡂࡉࢀࡿィ⟬᭩ࡢ࠺ࡕࠊ㈈ົ┬ࡢ2010ᖺࡢ୺せṓฟぢ✚࡛ࡣࠊ

ࠕ⤫ྜᅜᗜᇶ㔠࡟ᨭᡶࢃࢀࡿ࡭ࡁ㉸㐣ཷྲྀ㢠ࠖ࡜ࠕண 㐠Ⴀࢥࢫࢺィ⟬᭩ࠖࡢ2ࡘ

ࡀసᡂࡉࢀ࡚࠸ࡿࠋ๓⪅ࡣࠊ⤫ྜᅜᗜᇶ㔠⌧㔠㉸㐣㢠ࠊࡍ࡞ࢃࡕᗓ┬ࡢỴ⟬᭩ࢆ㏻ ࡌ࡚ࡶࡓࡽࡉࢀࡿ཰ධࡲࡓࡣ㛵㐃ࡍࡿ⌧㔠࡛࠶ࡿࡀࠊᗓ┬࡟࠾࠸࡚␃ಖࡉࢀ࡞࠸ࡶ ࡢ࡛࠶ࡾࠊ⤫ྜᅜᗜᇶ㔠࡟ᡠࡉࢀࡿ࡭ࡁࡶࡢ࡟ࡘ࠸࡚ࡲ࡜ࡵࡓࡶࡢ࡛࠶ࡿࠋࡲࡓࠊ

(19)

- 12 -

ࠕண 㐠Ⴀࢥࢫࢺィ⟬᭩ࠖࡣࠊ⾜ᨻࢥࢫࢺ࡜᪋⟇ࢥࢫࢺ࡟ศࡅࠊࡉࡽ࡟ࡑࢀࡒࢀ࡟

ࡘ࠸࡚RfRࡈ࡜࡟ࢥࢫࢺࡢⓎ⏕ࢆண ࡋ࡚グ㘓ࡋ࡚࠸ࡿࠋ୍఍ィᮇ㛫ࡀ⤊஢ࡋࠊ㈨

※Ỵ⟬᭩ࡀసᡂࡉࢀࡓሙྜ࡟ẚ㍑᳨ウࡍࡿࡓࡵ࡟సᡂࡉࢀ࡚࠸ࡿࡶࡢ࡜⪃࠼ࡽࢀࡿࠋ

⾲ 2 ㈈ົ┬ࡢ୺せṓฟぢ✚ࡢ౛

ࣃ࣮ࢺϨ㸦୍㒊ᢤ⢋㸧

㼮

⣧ྜィ ᬻᐃண⟬䜈䛾㓄ศ ཰ᨭ

㻾㼒㻾㻝㻝㻠㻤㻘㻜㻞㻡㻘㻜㻜㻜㻝㻠㻢㻘㻢㻜㻤㻘㻜㻜㻜㻝㻘㻠㻝㻣㻘㻜㻜㻜

㻾㼒㻾㻞㻡㻜㻘㻜㻣㻜㻘㻜㻜㻜㻞㻟㻘㻢㻞㻡㻘㻜㻜㻜㻞㻢㻘㻠㻠㻡㻘㻜㻜㻜

㻾㼒㻾㻟㻢㻣㻣㻘㻠㻜㻤㻘㻜㻜㻜㻢㻣㻣㻘㻠㻜㻣㻘㻜㻜㻜㻝㻘㻜㻜㻜

⣧㈨※せồ㢠ྜィ㻤㻣㻡㻘㻡㻜㻟㻘㻜㻜㻜㻤㻠㻣㻘㻢㻠㻜㻘㻜㻜㻜㻞㻣㻘㻤㻢㻟㻘㻜㻜㻜

⣧⌧㔠せồ㢠㻝㻡㻘㻤㻢㻝㻘㻥㻤㻤㻘㻜㻜㻜㻝㻡㻘㻤㻢㻝㻘㻥㻤㻣㻘㻜㻜㻜㻝㻘㻜㻜㻜

㸦ฟᡤ㸸Command of Her Majesty, 2010,pp. 580-581ࢆ୍㒊┬␎ࠋ㸧

ࣃ࣮ࢺϩ㸸ෆヂヲ⣽

䠄㼮㻓㻜㻜㻜䠅㻞㻜㻜㻥㻙㻝㻜ᖺ 㻞㻜㻜㻥㻙㻝㻜ᖺ

ィ䚷⏬ Ỵ⟬㢠

䛭䛾௚ 㠀㐠Ⴀ

⾜ᨻ ⤒ᖖ ஺௜㔠 ⥲㢠㻭㼕㼚㻭 ⣧㢠㈨ᮏ 㻭㼕㼚㻭㈨※⣧㢠㈨※⣧㢠

㻝㻞㻟㻠㻡㻢㻣㻤㻥㻝㻜

㻝㻡㻡㻘㻣㻠㻡㻝㻜㻘㻠㻟㻠㻙㻝㻢㻢㻘㻝㻣㻥㻝㻤㻘㻝㻡㻠㻝㻠㻤㻘㻜㻞㻡㻟㻘㻟㻜㻜㻙㻝㻥㻣㻘㻢㻜㻟㻝㻤㻞㻘㻡㻝㻤

㻰㻱㻸䛻䛚䛡䜛ᨭฟ ୰ኸᨻᗓᨭฟ

㻭䚷䝁䜰㈈ົ┬䛚䜘䜃䜾䝹䞊䝥ศᢸᴗົ

㻝㻝㻢㻘㻢㻣㻝㻡㻘㻢㻣㻢㻙㻝㻞㻞㻘㻟㻠㻣㻣㻘㻤㻥㻞㻝㻝㻠㻘㻠㻡㻡㻞㻘㻣㻜㻜㻙㻝㻡㻠㻘㻢㻢㻢㻝㻟㻤㻘㻠㻡㻝㻮䚷മົ⟶⌮஦ົᒁ

㻝㻞㻘㻞㻟㻥㻟㻘㻜㻜㻜㻙㻝㻡㻘㻞㻟㻥㻡㻘㻜㻢㻞㻝㻜㻘㻝㻣㻣㻢㻜㻜㻙㻝㻢㻘㻟㻡㻟㻝㻟㻘㻝㻜㻟㻯䚷ᨻᗓၟᴗ஦ົᒁ

㻞㻢㻘㻤㻟㻡㻝㻘㻣㻡㻤㻙㻞㻤㻘㻡㻥㻟㻡㻘㻞㻜㻜㻞㻟㻘㻟㻥㻟㻙㻙㻞㻡㻘㻣㻞㻠㻞㻝㻘㻥㻢㻟䚷䚷㞠⏝⪅⤥௜

㻙㻙㻙㻙㻙㻙㻙㻙㻤㻢㻜㻙

㻭㻹㻱䛻䛚䛡䜛ᨭฟ ୰ኸᨻᗓᨭฟ 䚷䚷ᅛᐃ㈨⏘䛾ῶᦆ

㻙㻙㻙㻙㻙㻙㻙㻙㻙㻥㻘㻜㻜㻝

㻙㻡㻜㻘㻜㻣㻜㻙㻡㻜㻘㻜㻣㻜㻙㻡㻜㻘㻜㻣㻜㻙㻙㻠㻡㻘㻠㻜㻜㻟㻥㻘㻟㻟㻟

䠄୰␎䠅䠄୰␎䠅

ṓฟぢ✚ྜィ

㻞㻝㻜㻘㻞㻢㻟㻣㻟㻜㻘㻞㻢㻝㻙㻥㻠㻜㻘㻡㻞㻠㻢㻡㻘㻜㻞㻝㻤㻣㻡㻘㻡㻜㻟㻝㻡㻘㻡㻣㻟㻘㻡㻢㻤㻙㻞㻠㻣㻘㻤㻡㻠㻠㻟㻘㻥㻟㻢㻘㻟㻠㻞

㈨※ ㈨ᮏ

ィ䚷䚷⏬ 㻞㻜㻝㻜㻙㻝㻝ᖺ

㻾㼒㻾㻝㻦㐺ษ䛺㈈ᨻ䜢⥔ᣢ䛧䚸䛩䜉䛶䛾ே䚻䛻ᑐ䛧䛶㧗ᗘ䛷 ᣢ⥆ྍ⬟䛺ᡂ 㛗䚸⚟♴䛚䜘䜃⦾ᰤ䜢☜ᐇ䛻䜒䛯䜙䛩

㻾㼒㻾㻞㻦㈌ᖯ䛾౪⤥䛻㛵䛩䜛䝁䝇䝖ຠᯝⓗ䛺⟶⌮䚸䛚䜘䜃ㄔᐇ䛺㈌ᖯ㗪㐀ᶒ 䜢ಖㆤ䛩䜛䛯䜑䛾⾜ື

䠄୰␎䠅

(20)

- 13 -

ࣃ࣮ࢺϪ㸸⤫ྜᅜᗜᇶ㔠࡟ᨭᡶࢃࢀࡿ࡭ࡁ㉸㐣ཷྲྀ㢠

䠄㼮㻓㻜㻜㻜䠅

཰ධ ཷྲྀ ཰ධ ཷྲྀ ཰ධ ཷྲྀ 㻭㼕㼚㻭䛻ศ㢮䛥䜜䛺䛔㐠Ⴀ཰ධ 㻞㻘㻟㻣㻥㻘㻜㻜㻜㻞㻘㻟㻡㻜㻘㻜㻜㻜㻢㻘㻤㻝㻠㻘㻞㻡㻜㻣㻘㻟㻟㻣㻘㻞㻡㻜㻞㻘㻣㻣㻢㻘㻡㻞㻜㻝㻘㻥㻜㻝㻘㻟㻟㻣

㻭㼕㼚㻭䛻ศ㢮䛥䜜䛺䛔㠀㐠Ⴀ཰ධ 㻝㻘㻜㻜㻜㻘㻜㻜㻜㻝㻘㻜㻜㻜㻘㻜㻜㻜㻟㻘㻢㻜㻜㻘㻜㻜㻜㻟㻘㻢㻜㻜㻘㻜㻜㻜㻠㻘㻡㻠㻣㻘㻢㻥㻟㻠㻘㻡㻠㻣㻘㻢㻥㻟

⤫ྜᅜᗜ䛻௦䜟䛳䛶཰㞟ྍ⬟䛺௚䛾㔠㢠㻝㻘㻟㻠㻝㻝㻘㻟㻠㻝㻝㻘㻟㻠㻝㻝㻘㻟㻠㻝㻝㻘㻟㻠㻝㻝㻘㻟㻠㻝

⤫ྜᅜᗜ䛻⤌䜏ධ䜜䜙䜜䜛䜉䛝㉸㐣⌧㔠ཷྲྀ 㻙㻙㻙㻙㻙㻙

ྜィ㢠㻟㻘㻟㻤㻜㻘㻟㻠㻝㻟㻘㻟㻡㻝㻘㻟㻠㻝㻝㻜㻘㻠㻝㻡㻘㻡㻥㻝㻝㻜㻘㻥㻟㻤㻘㻡㻥㻝㻣㻘㻟㻞㻡㻘㻡㻡㻠㻢㻘㻠㻡㻜㻘㻟㻣㻝㻞㻜㻝㻜㻙㻝㻝 ᖺ

ィ⏬

㻞㻜㻜㻥㻙㻝㻜 ᖺ ィ⏬

㻞㻜㻜㻤㻙㻜㻥 ᖺ Ỵ⟬㢠

㸦ฟᡤ㸸Command of Her Majesty, 2010, p. 585.㸧

ࣃ࣮ࢺϪ㸸ண 㐠Ⴀࢥࢫࢺィ⟬᭩

䠄㼮㻓㻜㻜㻜䠅㻞㻜㻝㻜㻙㻝㻝 ᖺ

ィ⏬

㻞㻜㻜㻤㻙㻜㻥 ᖺ Ỵ⟬㢠 ⣧⾜ᨻ䝁䝇䝖

䚷㻾㼒㻾㻌㻝㻝㻠㻜㻘㻣㻥㻝㻝㻤㻝㻘㻡㻠㻜㻝㻡㻣㻘㻜㻠㻠

䚷㻾㼒㻾㻌㻞㻙㻙㻙

䚷㻾㼒㻾㻌㻟㻣㻘㻢㻡㻝㻠㻘㻤㻡㻝㻙

䚷᪤ᐃ㈝㻙㻙㻙㻣㻘㻢㻟㻤

⣧⾜ᨻ䝁䝇䝖ྜィ㢠㻝㻠㻤㻘㻠㻠㻞㻝㻤㻢㻘㻟㻥㻝㻝㻠㻥㻘㻠㻜㻢

⣧᪋⟇䝁䝇䝖

䚷㻾㼒㻾㻌㻝㻣㻘㻞㻟㻠㻝㻢㻘㻜㻢㻟㻞㻡㻘㻠㻣㻠䚷㻾㼒㻾㻌㻞㻡㻜㻘㻜㻣㻜㻠㻡㻘㻠㻜㻜㻟㻥㻘㻟㻟㻟䚷㻾㼒㻾㻌㻟㻢㻢㻥㻘㻣㻡㻣㻙㻠㻟㻘㻣㻝㻠㻘㻠㻥㻝䚷᪤ᐃ㈝㻙㻞㻘㻟㻢㻠㻘㻞㻜㻜㻙㻢㻘㻣㻥㻥㻘㻢㻜㻡㻙㻞㻘㻢㻢㻟㻘㻟㻡㻤 ⣧᪋⟇䝁䝇䝖ྜィ㢠㻙㻝㻘㻢㻟㻣㻘㻝㻟㻥㻙㻢㻘㻣㻟㻤㻘㻝㻠㻞㻠㻝㻘㻝㻝㻡㻘㻥㻠㻜

⣧㐠Ⴀ䝁䝇䝖ྜィ㢠㻙㻝㻘㻠㻤㻤㻘㻢㻥㻣㻙㻢㻘㻡㻡㻝㻘㻣㻡㻝㻠㻝㻘㻞㻢㻡㻘㻟㻠㻢 ෆヂ䠖

䚷⣧㈨※せồ㢠㻤㻣㻡㻘㻡㻜㻟㻞㻠㻣㻘㻤㻡㻠㻠㻟㻘㻥㻟㻢㻘㻟㻠㻞䚷᪤ᐃ㈝ᨭฟ 㻝㻠㻘㻤㻜㻜㻝㻠㻘㻢㻠㻡㻝㻜㻡㻘㻡㻞㻠䚷⤫ྜᅜᗜ㉸㐣ཷྲྀ㢠㻙㻞㻘㻟㻣㻥㻘㻜㻜㻜㻙㻢㻘㻤㻝㻠㻘㻞㻡㻜㻙㻞㻘㻣㻣㻢㻘㻡㻞㻜 ㆟Ỵせṓฟぢ✚䛻ྵ䜑䜙䜜䛺䛔ィ⏬ᨭฟ䛾๐ῶ㢠㻙㻙㻙

㈨※ண⟬ 㻙㻞㻘㻝㻥㻥㻘㻢㻤㻥㻙㻣㻘㻜㻠㻜㻘㻥㻢㻣㻠㻝㻘㻟㻢㻡㻘㻠㻣㻟

㸦ฟᡤ㸸Command of Her Majesty, 2010, p. 586.㸧

ࡉ࡚ࠊ௨ୖࡢࡼ࠺࡞ィ⟬᭩㢮ࡀసᡂࡉࢀࡿࢃࡅࡔࡀࠊࡉࡽ࡟୺せṓฟぢ✚ࡢὀグ ࡢ᭱ึ࡟㆟Ỵ⏝ṓฟぢ✚ࠊỴ⟬᭩࠾ࡼࡧண⟬࡜ࡢ㛫ࡢ㈨※ᨭฟࡢㄪᩚ࡜ࠊṓฟぢ✚

࡜ண⟬࡜ࡢ㛫ࡢ㈨ᮏᨭฟࡢㄪᩚ࡜࠸࠺2ࡘࡢィ⟬᭩ࡀ㛤♧ࡉࢀ࡚࠸ࡿࠋ⾲3ࡣࡑࡢ

୰㌟࡛࠶ࡿࠋࡲࡎࠊ⾲ 3-Aࠕ㈨※ᨭฟ࡜ࡢㄪᩚࠖࢆࡳࡿ࡜ࠊ࠿࡞ࡾ኱ᖜ࡞ಟṇࡀ⾜

ࢃࢀ࡚࠸ࡿࡇ࡜ࡀࢃ࠿ࡿࠋ㆟Ỵ⏝ṓฟぢ✚ࠊỴ⟬᭩࠾ࡼࡧண⟬࡜࠸࠺3ࡘࡢ㈈ᨻࢩ

ࢫࢸ࣒ࡢ㛫࡛ࡢ㔠㢠ࡢ஋㞳ࡣ࠿࡞ࡾ኱ࡁ࠸࡜࠸࠼ࡼ࠺ࠋࡇࡢഴྥࡣ⾲ 3-Bࠕ㈨ᮏᨭ

ฟࡢㄪᩚࠖ࡟ࡘ࠸࡚ࡶヱᙜࡋᚓࡼ࠺ࠋᚋ㏙ࡍࡿ㈈ົ┬ࡢ㐃ᦠࣉࣟࢪ࢙ࢡࢺࡣࡇࡢࡼ

࠺࡞ㄆ㆑࠿ࡽ㛤ጞࡉࢀ࡚࠸ࡿ࡜࠸࠼ࡿࠋ㐃ᦠࣉࣟࢪ࢙ࢡࢺ௨㝆ࡢ2011ᖺᗘྥࡅࡢ㆟

(21)

- 14 - ࡿࠋ

᭱ᚋ࡟ࠊ㆟Ỵ⏝ṓฟぢ✚ࡣࠊࡑࡢࢫࢣࢪ࣮ࣗࣝࡀ㠀ᖖ࡟」㞧࡛࠶ࡿࡓࡵࠊࡑࡢὶ

ࢀࢆᴫほࡋ࡚࠾ࡃࠋ௨ୗࡢ⾲4࡟♧ࡋࡓࡢࡣࠊ2011ᖺᗘ௨㝆ࡢ㆟Ỵ⏝ṓฟぢ✚ࡢࣉ

ࣟࢭࢫ࡛࠶ࡿࡀࠊࡑࡢ୰࡛ࡣࠊࡉࡲࡊࡲ࡞㆟Ỵ⏝ṓฟぢ✚㛵㐃ᩥ᭩ࡀసᡂࡉࢀࠊ㆟ ఍࡟ㅎࡽࢀ࡚࠸ࡿࠋලయⓗ࡟ࡣࠊᬻᐃṓฟぢ✚㸦Vote on Account㸧ࠊ୺せṓฟぢ✚㸦Main Estimates㸧ࠊᨵゞṓฟぢ✚㸦Revised Estimates㸧࠾ࡼࡧ⿵ṇṓฟぢ✚㸦Supplementary Estimates㸧ࠊ࠾ࡼࡧண⟬㉸㐣ሗ࿌᭩㸦Statement of Excesses㸧࡜࠸ࡗࡓᩥ᭩ࡀసᡂࡉࢀ ࡚࠸ࡿࠋ

⾲ 3 ṓฟぢ✚ࠊỴ⟬᭩࠾ࡼࡧண⟬࡜ࡢㄪᩚ⾲

Aࠉṓฟぢ✚ࠊỴ⟬᭩࠾ࡼࡧண⟬࡜ࡢ㛫ࡢ㈨※ᨭฟࡢㄪᩚ

ィ⏬

㻞㻜㻜㻤㻙㻜㻥 ᖺ Ỵ⟬㢠 ⣧㈨※せồ㢠䠄 ṓฟぢ✚䠅㻤㻣㻡㻘㻡㻜㻟㻞㻠㻣㻘㻤㻡㻠㻠㻟㻘㻥㻟㻢㻘㻟㻠㻞ㄪᩚ䛾䛯䜑䛾㝖ཤ䠖

䚷㐣ᖺᗘ䛻ᑐ䛩䜛㆟Ỵᑐ㇟ᘬᙜ㔠㻙㻙㻙

ㄪᩚ䛾䛯䜑䛾㏣ຍ䠖

䚷㐠Ⴀ䝁䝇䝖ィ⟬᭩䛻䛚䛡䜛᪤ᐃ㈝㻝㻠㻘㻤㻜㻜㻝㻠㻘㻢㻠㻡㻝㻜㻡㻘㻡㻞㻠䚷㐠Ⴀ䝁䝇䝖ィ⟬᭩䛻䛚䛡䜛⤫ྜᅜᗜཷྲྀ㉸㐣㢠㻙㻞㻘㻟㻣㻥㻘㻜㻜㻜㻙㻢㻘㻤㻝㻠㻘㻞㻡㻜㻙㻞㻘㻣㻣㻢㻘㻡㻞㻜䚷ṓฟぢ✚䛻ྵ䜑䜙䜜䛺䛔ᨭฟィ⏬䛻䛚䛡䜛๐ῶ 㻙㻙㻙

䛭䛾௚䛾ㄪᩚ 㻙㻙㻙

⣧㐠Ⴀ䝁䝇䝖䠄 Ỵ⟬᭩䠅㻙㻝㻘㻠㻤㻤㻘㻢㻥㻣㻙㻢㻘㻡㻡㻝㻘㻣㻡㻝㻠㻝㻘㻞㻢㻡㻘㻟㻠㻢ㄪᩚ䛾䛯䜑䛾㝖ཤ䠖

䚷㈨ᮏ஺௜㔠䚷㻙㻙㻙

䚷㈨ᮏ஺௜㔠䛻㛵䜟䜛㻱㼁཰ධ 㻙㻙㻙

䚷ண⟬እ䛷䛾㆟ᐃ㈝㻙㻢㻢㻥㻘㻣㻡㻣㻙㻙ㄪᩚ䛾䛯䜑䛾㏣ຍ䠖

䚷䛭䛾௚䛾⤫ྜᅜᗜཷྲྀ㉸㐣㢠㻞㻣㻘㻢㻡㻥㻞㻡㻘㻢㻡㻥㻥㻜㻘㻡㻞㻣

䚷㻺㻰㻼㻮䛾㈨※ᾘ㈝㻙㻙㻙

䚷㓄ศ䛥䜜䛺䛔㈨※ᘬᙜ㔠㻞㻘㻠㻞㻡㻙㻙䛭䛾௚䛾ㄪᩚ 㻙㻣㻝㻘㻟㻝㻥㻙㻡㻝㻠㻘㻤㻣㻡㻥㻘㻢㻜㻜㈨※ண⟬䠄 ண⟬䠅㻙㻞㻘㻝㻥㻥㻘㻢㻤㻥㻙㻣㻘㻜㻠㻜㻘㻥㻢㻣㻠㻝㻘㻟㻢㻡㻘㻠㻣㻟 ෆヂ䠖

䚷ᗓ┬ูṓฟ㝈ᗘ㢠䠄㻰㻱㻸䠅㻞㻜㻢㻘㻣㻠㻜㻞㻠㻥㻘㻜㻟㻤㻝㻥㻣㻘㻢㻟㻡䚷ᖺᗘ⟶⌮ṓฟ㢠䠄㻭㻹㻱䠅㻙㻞㻘㻠㻜㻢㻘㻠㻞㻥㻙㻣㻘㻞㻥㻜㻘㻜㻜㻡㻠㻝㻘㻝㻢㻣㻘㻤㻟㻤

Bࠉṓฟぢ✚࡜ண⟬࡜ࡢ㛫ࡢ㈨ᮏᨭฟࡢㄪᩚ

ィ⏬

㻞㻜㻜㻤㻙㻜㻥 ᖺ Ỵ⟬㢠 ⣧㆟Ỵᑐ㇟㈨ᮏ䠄 ṓฟぢ✚䠅㻝㻡㻘㻡㻣㻟㻘㻡㻢㻤㻡㻞㻘㻞㻣㻣㻘㻤㻜㻜㻤㻤㻘㻡㻞㻜㻘㻣㻢㻝ㄪᩚ䛾䛯䜑䛾㝖ཤ䠖

䚷㐣ᖺᗘ䛻ᑐ䛩䜛㆟Ỵᑐ㇟ᘬᙜ㔠㻙㻙㻙

ㄪᩚ䛾䛯䜑䛾㏣ຍ䠖

䚷䛭䛾௚䛾⤫ྜᅜᗜཷྲྀ㉸㐣㢠㻙㻝㻘㻜㻜㻜㻘㻜㻜㻜㻙㻟㻘㻢㻜㻜㻘㻜㻜㻜㻙䚷㻺㻰㻼㻮䛾㈨※ᾘ㈝䛻䜘䜛㈨ᮏᨭฟ 㻙㻙㻙

䚷㈨ᮏ஺௜㔠㻙㻙㻙

䚷㈨ᮏ஺௜㔠䛻㛵䜟䜛㻱㼁཰ධ 㻙㻙㻙

䚷㈨ᮏᨭฟ䛻ᑐ䛩䜛᥼ຓ䠄཰┈䠅㻙㻙㻝㻘㻠㻤㻤㻘㻢㻥㻣㻙㻢㻘㻡㻡㻝㻘㻣㻡㻝㻠㻝㻘㻞㻢㻡㻘㻟㻠㻢䚷ᚩ⛯ᅋయ䛻䜘䜛㈨ᮏᨭฟ

䚷㓄ศ䛥䜜䛺䛔㈨ᮏ‽ഛ㔠㻙㻙㻙

䚷ṓฟぢ✚䛻ྵ䜑䜙䜜䛺䛔ᨭฟィ⏬䛻䛚䛡䜛๐ῶ 㻙㻙㻙䛭䛾௚䛾ㄪᩚ 㻙㻥㻘㻥㻞㻟㻘㻟㻠㻥㻡㻞㻠㻘㻠㻣㻡㻙㻞㻘㻥㻥㻞㻘㻡㻝㻣㈨ᮏண⟬䠄 ண⟬䠅㻠㻘㻢㻡㻟㻘㻢㻝㻥㻠㻥㻘㻞㻜㻠㻘㻠㻝㻣㻤㻡㻘㻡㻞㻤㻘㻞㻠㻠 ෆヂ䠖

䚷ᗓ┬ูṓฟ㝈ᗘ㢠䠄㻰㻱㻸䠅㻠㻤㻘㻣㻜㻜㻝㻡㻢㻘㻥㻠㻞㻞㻘㻤㻟㻞䚷ᖺᗘ⟶⌮ṓฟ㢠䠄㻭㻹㻱䠅㻠㻘㻢㻜㻠㻘㻥㻝㻥㻠㻥㻘㻜㻠㻣㻘㻠㻣㻡㻤㻡㻘㻡㻞㻡㻘㻠㻝㻞

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- 15 -

⾲ 4 ࠶ࡿ఍ィᖺᗘ㸦200x-0y㸧࡟ᑐࡍࡿ㆟Ỵ⏝ṓฟぢ✚ࡢࢱ࢖࣒ࢸ࣮ࣈࣝ

᪥௜ ⾜ື

200xᖺ1᭶ 200x-0yᖺࡢᬻᐃண⟬㸦Vote on Account10㸧ࡀⓎ⾜ࡉࢀ㆟఍࡟ᥦ♧ࡉࢀࡿࠋࡇࢀࡣ ࠊ 200w-0xᖺ㸦๓ᖺᗘ㸧ࡢ⿵ṇṓฟぢ✚࡜ 200v-0w ᖺ㸦๓ࠎᖺᗘ㸧ࡢண⟬㉸㐣ሗ࿌

᭩㸦Statement of Excess11㸧࡜࡜ࡶ࡟ᨭฟᶒ㝈ࢆ௜୚ࡉࢀࡿࠋ 200x ᖺ 2࣭3

᭶

ṓ ฟ ண ⟬ ἲ 㸦 ண ࡜ ㄪ ᩚ 㸧 ᱌12_{ࡢ ᥦ ฟ ࡟ ⥆ ࡁ ᑂ ㆟ ᪥ ࡟ ᑂ ㆟ ࡉ ࢀ ࡿ ࠋ ᙜ ఍ ィ ᖺ ᗘ} 㸦200x-0xᖺ㸧࡟ᑐࡍࡿ⿵ṇṓฟぢ✚㸦Supplementary Estimates13㸧ࠊ࠾ࡼࡧ200x-0y

ᖺࡢᬻᐃண⟬ࡀࡇࡢἲ᱌࡟⤌ࡳධࢀࡽࢀࠊ200x ᖺ 2࣭3 ᭶࡟㆟఍ࡢ㏻㐣࡜ዪ⋤ࡢ ⿢ྍࢆᚓࡿࠋ

200xᖺ4-5᭶ 200x-0yᖺࡢ୺せṓฟぢ✚㸦Main Estimates㸧ࡀබ⾲ࡉࢀࠊ㆟఍࡟ᥦ♧ࡉࢀࡿࠋ

200xᖺ6᭶ ౛እⓗ࡟ࠊᚲせ࡟ᛂࡌ࡚ᨵゞண⟬ぢ✚㸦Revised Estimates14㸧ࡀබ⾲ࡉࢀࠊ㆟ ఍ ࡟ ᥦ♧ࡉࢀࡿࠋ

200xᖺ7᭶ ṓฟண ⟬㸦୺ せṓฟ ண⟬㸧 ἲ᱌ࡢ ᥦฟ࡟ ⥆ࡁᑂ ㆟᪥࡟ ᑂ㆟ࡀ ⾜ࢃࢀ ࡿࠋ୺ せṓ ฟ

ぢ✚࡛ ồࡵࡽ ࢀࡿᨭ ฟᶒ㝈 ࢆ௜୚ ࡍࡿࡇ ࡢἲ᱌ ࡣࠊኟ Ꮨఇ఍ ࡢ๓࡟ ㆟఍ࢆ ㏻ࡌ ࡚ ᥇ᢥࡉࢀࠊዪ⋤ࡢ⿢ྍࢆᚓࡿࠋ

200yᖺ1᭶ 200x-0yᖺࡢ⿵ṇṓฟぢ✚ࡀබ⾲ࡉࢀࠊ㆟఍࡟ᥦ♧ࡉࢀࡿࠋࡇࢀࡣࠊ㐣ᖺᗘ㸦200w-0x

ᖺ㸧࡟ᑐࡍࡿண⟬㉸㐣ሗ࿌᭩࡜ḟࡢ఍ィᖺᗘ㸦200y-0zᖺ㸧ࡢᬻᐃṓฟぢ✚࡜࡜ࡶ

࡟ᶒጾ࡙ࡅࡽࢀࡿࠋ

௨ୗࠊ␎

㸦ฟᡤ㸸HM Treasury, 2011c, p. 8, Box 1.B.ࢆ୍㒊┬␎ࠋ㸧

1.1.3. Ỵ⟬᭩㸦Accounts㸧

ࡇࡇ࡛࠸࠺Ỵ⟬᭩ࡣࠊ㈨※఍ィ㸦resource accounting㸧࡜ࡋ࡚ 1990 ᖺ௦୰ⴥ࠿ࡽ

ᙜ᫬ࡢಖᏲඪᨻᶒ࡟ࡼࡗ࡚ᥦၐࡉࢀࠊࡑࡢᚋᑟධࡉࢀࡓᨻᗓࡢ㈈ົ᭩㢮࡛࠶ࡿࠋ1993

ᖺ࡟࠾ࡅࡿ㈈ົ኱⮧ࡢ₇ㄝ࡟࠾࠸࡚Ⓨ⏕୺⩏࡟ᇶ࡙ࡃ㈨※Ỵ⟬᭩ࡢ୰ኸᨻᗓᶵ㛵࡬ ࡢᑟධࡀᥦၐࡉࢀࡓࡀࠊࡑࡢ⩣ᖺ࡟ࡣ㈨※Ỵ⟬᭩ᑟධࡢᵓ᝿ࢆᥥ࠸ࡓࢢ࣮࣭ࣜࣥ࣌ ࣮ࣃ࣮ࡀⓎ⾜ࡉࢀ࡚࠸ࡿࠋࡑࡇ࡛ࡣࠊ㈨※఍ィࡢ≉ᚩ࡜ࡑࡢ฼Ⅼࡀ௨ୗࡢࡼ࠺࡟ࡲ ࡜ࡵࡽࢀ࡚࠸ࡿ㸦HM Treasury, 1994, pars. 2.2-2.6㸧ࠋ

㸺㈨※఍ィࡢ୺࡞≉ᚩ㸼

࣭ ⌧ሙࣞ࣋ࣝࡢ⟶⌮᝟ሗ࠿ࡽ⟶⌮ࣞ࣋ࣝࡢ㈈ົሗ࿌࡟⮳ࡿࡲ࡛ࡢከᵝ࡞せồࢆ‶

10 _{㏻ ᖖ ࠊ ṓ ฟ ண ⟬ ἲ 㸦}_{Supply and Appropriation Act}_{㸧 ࡀ ዪ ⋤ ࡟ ࡼ ࡾ ⿢ ྍ ࡉ ࢀ ࡿ}₇_{᭶ ࡲ ࡛ ࡣ ࠊࠕ ୺ せ ṓ ฟ ぢ ✚ ࠖ} 㸦Main Estimates㸧࡟ ྵ ࡲ ࢀ ࡿ ᨭ ฟ ࡟ ᑐ ࡍ ࡿ බ ᘧ ᶒ 㝈 ࡀ ௜ ୚ ࡉ ࢀ ࡞ ࠸ ࡢ ࡛ ࠊヱ ᙜ ᖺ ᗘ ࡢ ึ ᮇ ࡟ ᑐ ࡋ ࡚ VOA࡜ ࿧ ࡤ ࢀ ࡿ ‽ ഛ 㔠㸦provision㸧 ࡀ タ ᐃ ࡉ ࢀ ࡿ 㸦HM Treasury, 2011c, par. 3.65㸧ࠋ

11 _{ண ⟬ ㉸㐣 ሗ ࿌ ᭩ ࡣ ࠊ ㉸㐣 ᨭ ฟ 㸦}_{Excess vote}_{㸧 ࡟ ࡼ ࡾ ᨻ ᗓ ࡀ ㆟ ఍ ࡟ ᑐ ࡋ ࡚ ㈨㔠 ᣐ ฟ ࢆ ồ ࡵ ࡿ ⠊ ᅖ ࢆ タ ᐃ ࡍ} ࡿ ࡇ ࡜ ࡛ ண ⟬ ୖ ࡢ ‽ ഛ 㔠 ࡢ 㢠 ࠊ⌧ 㔠 ࠾ ࡼ ࡧ ㄪ ᩚ 㢠 ࢆ ᫂ ࡽ ࠿ ࡟ ࡍ ࡿ ᩥ ᭩ ࡛ ࠶ ࡿ㸦HM Treasury, 2011c, par. 3.71㸧ࠋ 12 _{ẖ ᖺ}₂_{ࡘ ࡢ ṓ ฟ ぢ ✚ 㛵㐃 ἲ ࡀ స ᡂ ࡉ ࢀ ࡿ ࠋ୍ ࡘ ࡣ ࠊṓ ฟ ண ⟬ ἲ㸦 ୺ せ ṓ ฟ ぢ ✚ 㸧}_㸦_{A Supply and Appropriation}

(Main Estimates) Act㸧 ࡛ ࠶ ࡾ ࠊ ௚ ᪉ ࡀ ṓ ฟ ண ⟬ ἲ 㸦 ண ࡜ ㄪ ᩚ 㸧㸦A Supply and Appropriation (Anticipation & Adjustments)࡛ ࠶ ࡿ ࠋ ୧ ⪅ ࡜ ࡶ ᗓ ┬ ࡈ ࡜ ࡟ ⾜ ࡞ ࢃ ࢀ ࡿ ṓ ฟ ࡟ ᶒ 㝈 ࢆ ୚ ࠼ ࡿ ࡓ ࡵ ࡢ ἲ ᚊ ࡛ ࠶ ࡿ ࡀ ࠊ ๓ ⪅ ࡣ ࠊ ୺ せ ṓ ฟ ぢ ✚ ࡛ ⾲ ♧ ࡉ ࢀ ࡚ ࠸ ࡿ ࡶ ࡢ ࡟ ᑐ ࡋ ࡚ ᨭ ฟ ᶒ 㝈 ࢆ ௜ ୚ ࡍ ࡿ ࡶ ࡢ ࡛ ࠶ ࡾ ㏻ ᖖ7᭶ ࡟ ⩣ ᖺ ᗘ ࡢ ṓ ฟ ぢ ✚ ࡟ ᑐ ࡋ ࡚ ㆟ Ỵ ࡉ ࢀ ࡿ ࠋᚋ ⪅ ࡣ ࠊ⿵ ṇ ṓ ฟ ぢ ✚ ࠊ㸦㐣 ᖺ ᗘ ࡢ 㸧ண ⟬ ㉸㐣 ሗ ࿌ ᭩ ࠾ ࡼ ࡧ 㸦 ⩣ ᖺ ᗘ ࡢ 㸧ᬻ ᐃ ṓ ฟ ぢ ✚ ࡛ ࡢ ᨭ ฟ 㢠 ࢆ ྵ ࡴ ࠋ ௨ ୖ ࠊHM Treasury(2011c)pars. 1.24-1.25ࠋ

13 _{㏻ ᖖ}

3᭶ ࡢ Ỵ ⟬ ᪥ ࡢ2ࣧ ᭶ ๓ ࡛ ࠶ ࡿ1᭶ ୰ ᪪ ࡟ බ ⾲ ࡉ ࢀ ࡿ ࠋ ࡑ ࡢ ࡓ ࡵ ࠊ ࡍ ࡛ ࡟ ண ⟬ ᇳ ⾜ ࠿ ࡽ9࢝ ᭶ ࢆ ⤒ 㐣 ࡋ ࠊ ண ⟬ ࡜ ࡢ ஋ 㞳 ࡶ ⏕ ࡌ ࡚ ࡁ ࡚ ࠸ ࡿ ࡇ ࡜ ࠿ ࡽ ࠊ ⿵ ṇ ṓ ฟ ぢ ✚ ࡟ ࠾ ࠸ ࡚ ୺ せ ṓ ฟ ぢ ✚ ࡢ 㔠㢠 ࢆ ಟ ṇ ࡍ ࡿ ࡇ ࡜ ࡟ ࡞ ࡿ 㸦HM Treasury, 2011c, par. 3.56㸧ࠋ

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- 16 -

ࡓࡍࡓࡵࡢ㤳ᑿ୍㈏ࡋࡓ఍ィࣇ࣮࣒࣮ࣞ࣡ࢡࠊ

࣭ ᾘ㈝ࡋࡓ㈨※ࡢࡼࡾṇ☜࡞ ᐃ⤖ᯝࢆᥦ౪ࡍࡿࡓࡵࡢⓎ⏕୺⩏఍ィࡢᢏ⾡ࡢ㐺 ⏝ࠊ

࣭ ᗓ┬ࡢ┠ⓗࡸࡑࢀࡽ┠ⓗࡢ㐃ᦠࡢࡓࡵ࡟౑⏝ࡋࡓ㈨※࡟ྜ⮴ࡋࠊࡑࡋ࡚ࠊ⏘ฟ ࡜ᴗ⦼ࡢᑻᗘ࡟ࡩࡉࢃࡋ࠸㈈ົሗ࿌ᵓ㐀ࠊ

࣭ ᾘ㈝ࡋࡓ㈨※࡜࠸࠺Ⅼ࡟࠾࠸࡚ࠊ㈨ᮏ㈨※࡜⤒ᖖ㈨※ࡢ౑⏝࡟ᑐࡍࡿ㤳ᑿ୍㈏ ࡋࡓㄝ᫂ࠊ

࣭ ᚲせ࡞⌧㔠఍ィ᝟ሗࡢᥦ౪ࠊ

࣭ Ⓨ⏕୺⩏఍ィ᝟ሗࢆ㆟఍࡜බ⾗࡟ᑐࡋ࡚ሗ࿌ࡍࡿࡓࡵࡢࢩࢫࢸ࣒ࠊ࠾ࡼࡧ ࣭ ୺せ࡞㈈ົㅖ⾲ࡢ┘ᰝྍ⬟ᛶࠋ

㸺㈨※఍ィࡢ฼Ⅼ㸼

࣭ ᗓ┬࡟࠾࠸࡚⟶⌮⪅ࡀ㈨※ࡢ౑⏝ࢆィ⏬ࡋ⤫ไࡍࡿᨭ᥼࡜࡞ࡿࠋ

࣭ ࡼࡾᗈ࠸ᨻᗓࣞ࣋ࣝ࡟࠾࠸࡚ࠊ㈈ᨻᨭฟㄪᰝ㸦Public Expenditure Survey㸧࡟౑ ⏝ࡉࢀࡿࠋ

࣭ ࡝ࡢࡼ࠺࡟㈨※ࡀ౑⏝ࡉࢀ࡚ࡁࡓ࠿ࠊࡲࡓ౑⏝ࡉࢀࡿ࠿࡟㛵ࡍࡿ㆟఍࡜බ⾗࡟ ᑐࡍࡿㄝ᫂࡟౑⏝ࡉࢀࡿࠋ

࣭ ṇ☜࡛㐺ษ࡞ῶ౯ൾ༷ࡢ᝟ሗࢆ㏻ࡌ࡚ࠊ᪤Ꮡࡢ㈨⏘ࡢ౑⏝ᨵၿ࡜ᑗ᮶ࡢᢞ㈨ព ᛮỴᐃࡢᨵၿࢆࡶࡓࡽࡍࠋ

࣭ ࢥࢫࢺ᝟ሗ࡜ᗓ┬ࡢ┠ⓗ࡟↷ࡽࡋࡓᙜヱࢥࢫࢺࢆ఍ィࣇ࣮࣒࣮ࣞ࣡ࢡ࡟ྲྀࡾධ ࢀࠊࡑࡢ᝟ሗࢆᗓ┬ࡢ㛵㐃ࡍࡿ⟶⌮ࣞ࣋ࣝ࡟ᥦ౪ࡍࡿࠋ

࣭ ᗓ┬ࡢ㐠Ⴀ࡟ࡘ࠸࡚ࡢ᏶඲࡞ࢥࢫࢺ㸦ࣇࣝࢥࢫࢺࠊfull cost㸧ࢆ⌮ゎࡍࡿࡇ࡜࡛ࠊ

ᗓ┬ࡣࠊඃඛ㡰఩ࢆ⪃៖ࡋࡓ㈨※ࡢ㓄ศ࡟࠿࠿ࢃࡿࡼࡾࡼ࠸ពᛮỴᐃࢆ⾜࡞࠺ ࡇ࡜ࡀ࡛ࡁࡿࠋ

࣭ ୰ኸᨻᗓᶵ㛵࡬ࡢⓎ⏕୺⩏఍ィࡢᑟධࡣࠊࡍ࡛࡟Ⓨ⏕୺⩏ࡀ㐺⏝ࡉࢀ࡚࠸ࡿ௚ ࡢබⓗ㒊㛛㸦ᅜẸಖ೺ࢧ࣮ࣅࢫ(National Health Service; NHS)ࠊᅜ᭷௻ᴗࠊᇳ⾜

࢚࣮ࢪ࢙ࣥࢩ࣮ࠊ኱༙ࡢ NDPB࠾ࡼࡧᆅ᪉⮬἞య㸧࡟ἢࡗࡓỴ⟬᭩ࡀసᡂࡉࢀ

ࡿࠋ

ࡑࡢᚋࠊ㈨※఍ィࡣୖグࡢࢢ࣮࣭࣮ࣜࣥ࣌ࣃ࣮ࡢ⩣ᖺ㸦1995ᖺ㸧࡟බ⾲ࡉࢀࡓⓑ

᭩㸦HM Tresury, 1995㸧࡟࠾ࡅࡿ㈨※఍ィ࡟࠿࠿ࢃࡿᨻᗓᥦ᱌ࢆ⤒࡚ࠊ1997ᖺࡢປ

ാ ඪ ࣈ ࣞ ࢔ ᨻ ᶒ ࡢ ㄌ ⏕ ࢆ ᶵ ࡟ බ ⾲ ࡉ ࢀ ࡓ 1998 ᖺ ࡢ ࠗ ⤒ ῭ ㈈ ᨻ ᡓ ␎ ሗ ࿌ ᭩ ࠘㸦HM Treasury, 1998b㸧࡟࠾࠸࡚ࠊ㈨※఍ィࡀࠊ㯤㔠ᚊ࡜ᣢ⥆ྍ⬟ᛶ࣮ࣝࣝ࡜࠸࠺㈈ᨻࣝ

࣮ࣝࢆᨭ᥼ࡋࠊຠ⋡ᛶ࡜VFM࡟㈨ࡍࡿࡓࡵ࡟ᑟධࡍࡿࡇ࡜ࡀ᫂グࡉࢀ࡚࠸ࡿࠋ

1998 ᖺࡢࠕつᚊࠖ14 㡯࡛ࡣࠊ࢖ࢠࣜࢫ࡟࠾ࡅࡿ GAAP㸦UK-GAAP㸧࡟ᇶ࡙࠸࡚

సᡂࡍࡿࡼ࠺࡟つᐃࡉࢀࡓࡀࠊ2000ᖺ࡟ᨻᗓ㈨※఍ィἲ㸦Government Resources and

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- 17 -

୰ኸᨻᗓࡢỴ⟬᭩㸦㈈ົㅖ⾲㸧ࡢసᡂ࡟ᙜࡓࡗ࡚ࡣࠊ㈈ົ┬ࡀẖᖺసᡂࡋ࡚࠸ࡿ ࠗ㈈ົሗ࿌࣐ࢽࣗ࢔ࣝ࠘㸦Financial Reporting Manual; FReM㸧ࡀࠊ఍ィᇶ‽ࡲࡓࡣᣦ 㔪࡜ࡋ࡚ᶵ⬟ࡋ࡚࠾ࡾࠊ୰ኸᨻᗓࡢ⠊ᅖ࡟ྵࡲࢀࡿᶵ㛵ࡢ㈨※Ỵ⟬᭩ࡢసᡂ࡟㐺⏝

ࡉࢀ࡚࠸ࡿࠋFReMࡣࠊᚑ᮶ࠊ࢖ࢠࣜࢫ఍ィᇶ‽ᑂ㆟఍㸦Accounting Standards Board;

ASB㸧 ࡀ タ ᐃ ࡍ ࡿ ఍ ィ ᇶ ‽ ➼ ࠿ ࡽ ᡂ ࡿ UK-GAAP ࡟ ᇶ ࡙ ࠸ ࡚ స ᡂ ࡉ ࢀ ࡚ ࡁ ࡓ ࡀ ࠊ 2009-10ᖺ∧࠿ࡽࡣࠊᅜ㝿㈈ົሗ࿌ᇶ‽㸦International Financial Reporting Standards; IFRS㸧࡟ᚑࡗࡓࡶࡢ࡜࡞ࡗ࡚࠸ࡿ15ࠋ୰ኸᨻᗓࡣࠊ2003-04 ᖺ࠿ࡽᪧ᮶ࡢ⌧㔠୺⩏఍

ィ࡟ᇶ࡙ࡃỴ⟬᭩࠿ࡽGAAP࡟ࡼࡿⓎ⏕୺⩏࡟ᇶ࡙ࡃỴ⟬᭩࡬࡜⛣⾜ࡋࡓࠋ

ࡇࡢFReMసᡂ࡟ᙜࡓࡗ࡚ࡣࠊ㈈ົ┬ෆࡢ⊂❧ࡋࡓ⤌⧊࡛࠶ࡿ㈈ົሗ࿌ㅎၥᑂ㆟

఍㸦Financial Reporting Advisory Board; FRAB㸧࡟ࡼࡗ࡚ࠊ୰ኸᨻᗓࡢ఍ィᇶ‽ࡢタ

ᐃࡸಟṇ➼ ࡟ᑐࡍࡿຓ ゝࢆཷࡅࡿ ࡇ࡜࡟࡞ࡗ ࡚࠸ࡿ16ࠋලయⓗ࡟ࡣࠊ_UK-GAAP ࡸ

IFRSࡀ୺࡜ࡋ࡚௻ᴗࢆᑐ㇟࡜ࡍࡿ఍ィᇶ‽࡜࡞ࡗ࡚࠸ࡿࡇ࡜࠿ࡽࠊಶࠎࡢ఍ィᇶ‽

ࢆ᏶඲㐺⏝ࡍࡿ࠿ࠊබⓗ㒊㛛࡟㐺⏝ྍ⬟࡞ࡼ࠺࡟㒊ศⓗ࡟ಟṇࡍࡿ࠿ࠊࡶࡋࡃࡣබ

ⓗ㒊㛛ࢆᑐ㇟࡜ࡋࡓ IFRS ࡢᇶ‽ࡀᏑᅾࡋ࡞࠸࡞࡝ࡢሙྜ࡟ࠊ᪂ࡓ࡟タᐃࡍࡿ➼ࡢ

ᑐᛂࡀ⾜ࢃࢀࠊࡑࢀࡽࡀẖᖺࡢ FReM ࡟཯ᫎࡉࢀࡿࠋබⓗ㒊㛛ࡢ఍ィᇶ‽ࡢ IFRS

࡬ࡢ⛣⾜ࡣࠊᙜึࡢணᐃࡼࡾࡶ1ᖺ㐜ࢀࡓࡶࡢࡢࠊ୰ኸᨻᗓᶵ㛵ࠊNHS࠾ࡼࡧศᶒ

໬ᨻᗓ㸦Devolved Governments㸧17࡟ࡘ࠸࡚ࡣ _2009-10ᖺ࠿ࡽࠊࡲࡓࠊᆅ᪉⮬἞య࡟

ࡘ࠸࡚ࡣ2010-11ᖺ࠿ࡽ࡜ࡉࢀ࡚࠸ࡿ㸦FRAB, 2011, Chapter 3㸧ࠋ

FReM ࡟ ᇶ ࡙ ࠸ ࡚ ୰ ኸ ᨻ ᗓ ࡀ స ᡂ ࡍ ࡭ ࡁ ㈈ ົ ㅖ ⾲ ࡣ ࠊ(a) ㆟ ఍ ṓ ฟ ィ ⟬ ᭩ 㸦Statement of Parliamentary Supply㸧ࠊ(b) ໟᣓ⣧ᨭฟィ⟬᭩㸦Statement of Compre-hensive Net Expenditure㸧ࠊ(c) ㈈ᨻ≧ែィ⟬᭩㸦Statement of Financial Position㸧ࠊ(d) ࢟ ࣕࢵࢩࣗ㺃ࣇ࣮ࣟィ⟬᭩㸦Statement of Cash Flow㸧ࠊ(e) ᣢศኚືィ⟬᭩㸦Statement of Change in Equityࡲࡓࡣ Statement of Change in Taxpayers’ Equity㸧ࠊ(f) ㈈ົㅖ⾲ὀグ㸦Notes to accounts㸧࠿ࡽᵓᡂࡉࢀ࡚࠸ࡿ㸦HM Treasury, 2011f㸧ࠋIAS➨1ྕࠕ㈈ົ ㅖ⾲ࡢ⾲♧ࠖ࡟ཎ๎࡜ࡋ࡚ᚑࡗ࡚࠸ࡿࡓࡵᇶᮏⓗ࡟సᡂࡉࢀࡿ࡭ࡁ㈈ົㅖ⾲ࡣྠࡌ ࡔࡀࠊ㈈ົㅖ⾲ࢆᵓᡂࡍࡿಶࠎࡢィ⟬᭩ࡢྡ⛠࡜ෆᐜࡀⱝᖸ␗࡞ࡗ࡚࠾ࡾࠊࡲࡓࠊ ᪂ࡓ࡟㆟఍ṓฟィ⟬᭩ࡢసᡂࡀồࡵࡽࢀ࡚࠸ࡿⅬ࡟≉ᚩࡀࡳࡽࢀࡿࠋ

㆟఍ṓฟィ⟬᭩ࡣࠊ㆟఍࡟ᑐࡍࡿ࢔࢝࢘ࣥࢱࣅࣜࢸ࢕ࢆᯝࡓࡍࡓࡵࡢィ⟬᭩࡛࠶ ࡿࠋࡑࡢࡓࡵࠊ㆟఍࡟ᥦฟࡉࢀࡿ㆟Ỵ⏝ṓฟぢ✚࡜ᩚྜࡋࠊẚ㍑ྍ⬟࡞ᙧ࡛సᡂࡉ

15_FReM_{࡟ ࠾ ࡅ ࡿ}_GAAP_{࡜ ࡋ ࡚ ࡣ ௨ ୗ ࡢ ㅖ ᇶ ‽ ➼ ࡀ ྵ ࡲ ࢀ ࡿ 㸦}_{HM Treasury, 2011e, para. 2.1.1}_㸧ࠋ

2006ᖺ ఍ ♫ ἲ 㸦Company Act 2006㸧 ࡟ ࠾ ࡅ ࡿ ఍ ィ ࡜ 㛤 ♧ ࡟ 㛵 ࡍ ࡿ つ ᐃ ࠊ ᅜ 㝿㈈ ົ ሗ ࿌ ᇶ ‽ ᑂ ㆟ ఍ 㸦International Accounting Standards Board; IASB㸧 ࡟ ࡼ ࡿ ព ぢ ᭩ ࡲ ࡓ ࡣIASBࡀ ᢎ ㄆ ࡋ ࡓ ព ぢ ᭩ 㸦ࠕ ㈈ ົ ㅖ ⾲ ࡢ స ᡂ ࡜ ⾲ ♧ ࡟ 㛵 ࡍ ࡿ ࣇ ࣞ ࣮ ࣒ ࣡ ࣮ ࢡ ࠖࠊ ᅜ 㝿 ఍ ィ ᇶ ‽ ࠾ ࡼ ࡧ ᅜ 㝿㈈ ົ ሗ ࿌ ᇶ ‽ 㸧 ࡜ ゎ㔘 ᣦ 㔪㸦 ᪧ ゎ㔘 ᣦ 㔪 ጤ ဨ ఍ 㸦Standards Interpretations Committee; SIC㸧 ࠾ ࡼ ࡧ ⌧ ᅜ 㝿㈈ ົ ሗ ࿌ ゎ㔘 ᣦ 㔪 ጤ ဨ ఍ 㸦International Financial Reporting Interpretations Committee; IFRIC㸧ࡀ බ ⾲ ࡋ ࡓ ࡶ ࡢ 㸧ࠊࢳ ࣕ ࣜ ࢸ ࢕ ࣮ ࡟ ᑐ ࡋ ࡚ ࡣ ࠊࢳ ࣕ ࣜ ࢸ ࢕ ࣮ 㛵㐃 ἲ ࡢ せ ồ ஦ 㡯 ࠾ ࡼ ࡧ ࢳ ࣕ ࣜ ࢸ ࢕ ࣮ ࣭ ࢥ ࣑ ࢵ ࢩ ࣙ ࣥ ࡟ ࡼ ࡿ ᐇ ົ ່ ࿌ ᭩ 㸦Statement of Recommended Practice; SOORP㸧ࠕ ࢳ ࣕ ࣜ ࢸ ࢕ ࣮ ࡢ ఍ ィ ࠖࠊ ࠾ ࡼ ࡧ 㛗 ᖺ ࡟ ࢃ ࡓ ࡗ ࡚ ⵳ ✚ ࡉ ࢀ ࡓ ▱ ぢ ࡜ ࠊ㸦 ౛ ࠼ ࡤ 㸧ᩍ ⛉ ᭩ ࠊᑓ 㛛ㄅ ࠾ ࡼ ࡧ ◊ ✲ ㄽ ᩥ ࡟ ࠾ ࠸ ࡚ බ ⾲ ࡉ ࢀ ࡓ ▱ ぢ ࠋ

16 _{ᨻ ᗓ ㈨ ※ ఍ ィ ἲ 㸦}_§24_{㸧 ࡟ ࠾ ࠸ ࡚ ࠊ ㈈ ົ ┬ ࡣ ㈨ ※ Ỵ ⟬ ᭩ ࡟ ᑐ ࡍ ࡿ ㈈ ົ ሗ ࿌ ᇶ ‽ ࡜}_WGA_{ࡢ ᙧ ᘧ ࡜ ෆ ᐜ ࢆ Ỵ} ᐃ ࡍ ࡿ 㝿 ࡟ ࠊ ྠ ᑂ ㆟ ఍ ࡟ ㅎ ၥ ࡍ ࡿ ࡇ ࡜ ࡀ せ ồ ࡉ ࢀ ࡚ ࠸ ࡿ ࠋ

(25)

- 18 -

ࢀࡿࠋ⾲ 5 ࡛ࡣࠊ㈈ົ┬ࡢࠗ2010-11 ᖺᖺḟሗ࿌࣭Ỵ⟬᭩࠘࡟࠾ࡅࡿ㆟఍ṓฟィ⟬

᭩࡛࠶ࡿ18ࠋࡇࡢィ⟬᭩ࡣࠊ㆟Ỵ⏝ṓฟぢ✚࡟࠾ࡅࡿィ⟬᭩㢮࡜ᑐᛂࡋ࡚࠾ࡾࠊ౛

࠼ࡤ๓࡟ྲྀࡾୖࡆࡓࠕ୺せṓฟぢ✚ࠖ࡟࠾ࡅࡿࠕࣃ࣮ࢺϨࠖ࡜ࠕࣃ࣮ࢺϩ㸸ෆヂヲ

⣽ࠖ࡟࠾ࡅࡿࡑࢀ࡜ᑐᛂࡋ࡚࠸ࡿࡢࡀศ࠿ࡿ࡛࠶ࢁ࠺㸦⾲2ཧ↷㸧ࠋලయⓗ࡟࠸࠼ࡤࠊ

ṓฟぢ✚࡟࠾ࡅࡿ㈨※࡜⣧⌧㔠せồ㢠࡟ࡘ࠸࡚ࠊỴ⟬㢠࡜ᑐẚࢆ⾜࡞࠸ࠊ஦๓ࡢ㆟ ఍⤫ไ࡜஦ᚋࡢỴ⟬᭩࡜㛵ಀࡀ᫂ࡽ࠿࡟ࡉࢀ࡚࠸ࡿࠋࡇࡢẁ㝵࡛ࡢᙜヱィ⟬᭩ࡣࠊ ࡍ࡭࡚㆟Ỵᑐ㇟ࡢᨭฟࡀ⤌ࡳධࢀࡽࢀ࡚࠸ࡿࠋ

⾲ 5 ㈈ົ┬ࡢ㆟఍ṓฟィ⟬᭩㸦2010-11ᖺ㸧

㆟఍ṓฟィ⟬᭩

㻞㻜㻝㻝ᖺ㻟᭶㻟㻝᪥䛻⤊஢䛩䜛఍ィᖺᗘ

㻞㻜㻜㻥㻙㻝㻜ᖺ Ỵ⟬㢠

㼮㻜㻜㻜㼮㻜㻜㻜㼮㻜㻜㻜㼮㻜㻜㻜㼮㻜㻜㻜㼮㻜㻜㻜㼮㻜㻜㻜㼮㻜㻜㻜

㻾㼒㻾㻝㻠㻚㻝㻝㻘㻢㻣㻡㻘㻤㻝㻥㻔㻝㻡㻘㻟㻣㻤㻕㻝㻘㻢㻢㻜㻘㻠㻠㻝㻝㻘㻢㻡㻠㻘㻥㻥㻝㻔㻝㻝㻘㻠㻜㻠㻕㻝㻘㻢㻠㻟㻘㻡㻤㻣㻝㻢㻘㻤㻡㻠㻟㻝㻤㻘㻜㻤㻢

㻾㼒㻾㻞㻠㻚㻝㻟㻤㻘㻜㻜㻜㻙㻟㻤㻘㻜㻜㻜㻟㻟㻘㻠㻢㻟㻙㻟㻟㻘㻠㻢㻟㻠㻘㻡㻟㻣㻞㻤㻘㻜㻡㻟

㻾㼒㻾㻟㻠㻚㻝㻟㻘㻞㻢㻤㻘㻡㻜㻣㻔㻞㻡㻘㻢㻟㻣㻕㻟㻘㻞㻠㻞㻘㻤㻣㻜㻔㻝㻝㻘㻠㻠㻡㻘㻣㻜㻣㻕㻔㻞㻡㻘㻡㻟㻢㻕㻔㻝㻝㻘㻠㻣㻝㻘㻞㻠㻟㻕㻝㻠㻘㻣㻝㻠㻘㻝㻝㻟㻔㻞㻞㻘㻟㻣㻝㻘㻜㻣㻞㻕㈨※ྜィ㻠㻚㻝㻠㻘㻥㻤㻞㻘㻟㻞㻢㻔㻠㻝㻘㻜㻝㻡㻕㻠㻘㻥㻠㻝㻘㻟㻝㻝㻔㻥㻘㻣㻡㻣㻘㻞㻡㻟㻕㻔㻟㻢㻘㻥㻠㻜㻕㻔㻥㻘㻣㻥㻠㻘㻝㻥㻟㻕㻝㻠㻘㻣㻟㻡㻘㻡㻜㻠㻔㻞㻞㻘㻜㻞㻠㻘㻥㻟㻟㻕

㠀㐠Ⴀ䝁䝇䝖㻭㼕㼚㻭㻢㻙㻔㻞㻘㻞㻞㻣㻕㻔㻞㻘㻞㻞㻣㻕㻔㻞㻘㻞㻞㻤㻕㻔㻞㻘㻞㻞㻤㻕㻝㻔㻢㻘㻣㻟㻣㻘㻡㻠㻢㻕

⣧⌧㔠せồ㢠㻢㻝㻡㻘㻤㻠㻝㻘㻟㻟㻞㻟㻣㻝㻘㻞㻞㻝㻝㻡㻘㻠㻣㻜㻘㻝㻝㻝㻠㻡㻘㻠㻠㻣㻘㻣㻟㻢

⤫ྜᅜᗜ䛻ᨭᡶ䜟䜜䜛䜉䛝཰ධ䛾せ⣙

཰ධ ⌧㔠ཷྲྀ㢠 ཰ධ Ỵ⟬㢠

ὀグ ⌧㔠ཷྲྀ㢠

㼮㻜㻜㻜㼮㻜㻜㻜㼮㻜㻜㻜㼮㻜㻜㻜

ྜィ㻝㻜㻚㻞㻠㻘㻡㻤㻜㻘㻟㻠㻝㻠㻘㻡㻡㻝㻘㻟㻠㻝㻡㻘㻢㻥㻠㻘㻟㻡㻢㻡㻘㻤㻠㻡㻘㻟㻠㻥

㻞㻜㻝㻜㻙㻝㻝ᖺ 㻞㻜㻝㻜㻙㻝㻝ᖺண

⥲ᨭฟ

㻞㻜㻝㻜㻙㻝㻝ᖺ

⣧ྜィ ὀグ

ṓฟぢ✚ Ỵ⟬㢠

㆟Ỵ⏝ṓฟぢ✚㢠䛸Ỵ⟬㢠䛾ẚ㍑䠄⠇

⣙䞉㉸㐣䠅 ⣧ྜィ

㻭㼕㼚㻭 ⥲ᨭฟ

⣧ྜィ㻭㼕㼚㻭

㸦ฟᡤ㸸HM Treasury, 2011i, p. 105.㸧

ࡲࡓ⾲ 5 ࡢ㆟఍ṓฟィ⟬᭩ࡣࠊ㈨※࡜ NCR ࡢỴ⟬㢠࣮࣋ࢫ࡛ࡢㄪᩚ⾲ࠊ࠾ࡼࡧ

㆟Ỵ⏝ṓฟぢ✚ࠊỴ⟬᭩࠾ࡼࡧண⟬ࡢ㛫ࡢỴ⟬㢠࣮࣋ࢫ࡛ࡢㄪᩚ⾲㸦ࠕ⣧㐠Ⴀࢥࢫࢺ ࡜⟶⌮ண⟬࡜ࡢỴ⟬㢠ࡢㄪᩚࠖ㸧࡞࡝ࢆὀグ࡜ࡋ࡚㛤♧ࡋ࡚࠸ࡿࠋࠕ⣧㐠Ⴀࢥࢫࢺ࡜ ⟶⌮ண⟬࡜ࡢỴ⟬㢠ࡢㄪᩚ࡛ࠖࡣࠊ㆟Ỵ⏝ṓฟぢ✚࡟࠾ࡅࡿࠕ⣧㈨※ᨭฟỴ⟬㢠ࠖ 㸦Net Resource Outturn㸧࠾ࡼࡧࠕ⣧㐠Ⴀࢥࢫࢺ㸦฼┈㸧ࠖ࡜ࠊ㈨※Ỵ⟬᭩࡟࠾ࡅࡿ㆟ ఍ṓฟィ⟬᭩࡜ໟᣓ⣧ᨭฟィ⟬᭩࡛ồࡵࡽࢀࡓỴ⟬㢠࡜ࢆᑐẚࡋ࡞ࡀࡽࠊṓฟண⟬ ぢ✚࡜Ỵ⟬᭩ࡢㄪᩚࡀ⾜ࢃࢀ࡚࠸ࡿࠋྠᵝ࡟ࠊண⟬࡜ṓฟண⟬ぢ✚ࡢᕪ࡟ࡘ࠸࡚ࡶ ண⟬ẁ㝵࡜Ỵ⟬ẁ㝵࡛ࡢẚ㍑⾲ࡀసᡂࡉࢀ࡚࠸ࡿࠋ

ࡲࡓࠊ㈨※ᾘ㈝࡜NCR࡜ࡢ㛵ಀࡶ㔜せ࡞᝟ሗ࡜࡞ࡗ࡚࠸ࡿࡓࡵࠊࠕ㈨※࡜⣧⌧㔠

せồ㢠࡜ࡢㄪᩚࠖ⾲ࡀసᡂࡉࢀ࡚࠾ࡾࠊࡇࢀ࡟ࡘ࠸࡚ࡣࠊ౛࠼ࡤ㆟Ỵ⏝ṓฟぢ✚࡟

࠾ࡅࡿ୺せṓฟぢ✚ࡢࠕࣃ࣮ࢺϩ㸸㈨※࠿ࡽ⌧㔠࡬ࡢㄪᩚࠖ⾲㸦⾲2ཧ↷㸧࡜ࡢẚ

㍑ࡀ⪃៖ࡉࢀࡓ⾲࡟࡞ࡗ࡚࠸ࡿࠋ

政府会計におけるミクロとマクロの連携－イギリス政府における取り組み－ 特別研究官 | 会計検査に関する調査研究 | 外部との交流活動 | 会計検査院 Board of Audit of Japan

ᨻᗓ఍ィ࡟࠾ࡅࡿ࣑ࢡࣟ࡜࣐ࢡࣟࡢ㐃ᦠ

̿࢖ࢠࣜࢫᨻᗓ࡟࠾ࡅࡿྲྀࡾ⤌ࡳ̿

≉ู◊✲ᐁ ኱᳃ ᫂㸦ᶓ὾ᅜ❧኱Ꮫ⤒ႠᏛ㒊෸ᩍᤵ㸧

ࡣࡌࡵ࡟

┠ḟ

␎

ㄒ

୍

ぴ

ㄪᰝࡢ┠ⓗ࣭㊃᪨

1.

࢖ ࢠ ࣜ ࢫ ࡢ ண ⟬ ࣭ Ỵ ⟬ ไ ᗘ ࡟ ࠾ ࡅ ࡿ ࣑ ࢡ ࣟ ఍ ィ ࡜ ࣐ ࢡ ࣟ ఍ ィ ࡢ ཰ ᩡ

1.1.

࢖ࢠࣜࢫࡢண⟬࣭Ỵ⟬ไᗘ

政府会計におけるミクロとマクロの連携－イギリス政府における取り組み－特別研究官 | 会計検査に関する調査研究 | 外部との交流活動 | 会計検査院 Board of Audit of Japan