㧙㧙
ࠗࠡࠬਛᄩᐭߦ߅ߌࠆ࿖㓙ળ⸘ၮḰ㧔IAS/IFRS㧕ߩዉ
㧖㧙ળ⸘ߩ⋡⊛ߦኻᔕߐߖߥ߇ࠄ㧙
᧲ޓޓޓାޓ↵
㧖㧖㧔ળ⸘ᬌᩏ㒮ോ✚㐳ቭᚱ⺞ᩏ⺖㐳㧕
Σޓߪߓߦ
᳃㑆ㇱ㐷ߢߪ㧘ડᬺᵴേ߮㊄Ⲣ⾗ᧄᏒ႐ߩࠣࡠࡃ࡞ൻߦࠃࠅ㧘ળ⸘ၮḰࠍ࿖㓙⊛ߦ⛔৻ߔࠆᔅ ⷐᕈ߇㜞߹ࠅ㧘ߎߎᢙᐕ㧘⇇ฦ࿖ߢ࿖㓙ળ⸘ၮḰክ⼏ળ㧔International Accounting Standards Board㧦 IASB㧕߇⸳ቯߒߚ࿖㓙ળ⸘ၮḰ㧔IAS/IFRS㧕ࠍ⥄࿖ߩળ⸘ၮḰߣߒߡዉߔࠆ࿖߇Ⴧടߒߡ߈ߚޕߎߩ⢛᥊ ߦߪ㧘2002 ᐕߦ IASB ߣࠕࡔࠞߩળ⸘ၮḰ⸳ቯਥߢࠆ⽷ോળ⸘ၮḰክ⼏ળߣߩ㑆ߢࡁ࠙ࠜࠢ วᗧ߇ᚑ┙ߒ㧘ਔ⠪ߩળ⸘ၮḰࠍਛ㐳ᦼ⊛ߦ⛔วൻߔࠆߎߣߢวᗧߒߚߎߣ߇ߍࠄࠇࠆޕ߹ߚ㧘EU ⻉ ࿖ߩ႐ડᬺߪ 2005 ᐕ 1 ߆ࠄ IAS/IFRS ߦḰߒߡㅪ⚿⽷ോ⻉ࠍᚑߔࠆߎߣ߇⟵ോઃߌࠄࠇߚߎ ߣ߽㧘IAS/IFRS ߳ߩࠦࡦࡃࠫࠚࡦࠬ㧔࿖㓙⊛⛔৻ᢢ㧕ࠍടㅦߐߖࠆⷐ࿃ߦߥߞߡࠆޕ৻ᣇ㧘ࠨ࠶࠴ࡖᮭᤨઍߦ࠾ࡘࡄࡉ࠶ࠢࡑࡀࠫࡔࡦ࠻㧔New Public Management㧦NPM㧕ߩవ 㒯ࠍಾߞߚࠗࠡࠬߢߪ㧘2000 ᐕߦ 2000 ᐕᐭ⾗Ḯળ⸘ᴺ㧔Government Resources and Accounts Act 2000㧦GRA ᴺ㧕߇ቯߐࠇ㧘ਛᄩᐭߦቢో⊒↢ਥ⟵ࠍណ↪ߒߚ⾗Ḯળ⸘੍▚㧔Resource Accounting and Budgeting㧦RAB㧕߇ዉߐࠇߚޕ㧘ਛᄩᐭߩ⽷ോ⻉ߪห࿖ߩ৻⥸ߦࠄࠇߚળ⸘ၮḰ 㧔Generally Accepted Accounting Practice㧦UK GAAP㧕ߦḰߒߡᚑߐࠇߡࠆ߇㧘2009-10 ᐕᐲࠃࠅ
IAS/IFRS ߦḰߒߡᚑߔࠆߎߣ߇⊒ߐࠇߚ1)2)
ޕIAS/IFRS ߪᲧセߩߚᦨૐߢ߽೨ᐕᐲߩ⽷ോ⻉ ߩᚑࠍ᳞ߡࠆߚ3)㧘ฦᐭ⋭ߪ 2008-09 ᐕᐲߦ߅ߡ㧘ᓥ᧪ㅢࠅߩ UK GAAP ߦḰߒߚ⽷ോ⻉ ߣߣ߽ߦᣂߚߦ IAS/IFRS ߦḰߒߚ⽷ോ⻉߽ᚑߔࠆ੍ቯߦߥߞߡࠆޕ
* ᧄⓂߩᚑߦᒰߚߞߡߪ㧘2008 ᐕ 6 ߦࠗࠡࠬߢ⺞ᩏࠍⴕ㧘ࠗࠡࠬળ⸘ᬌᩏ㒮㧔National Audit Office : NAO㧕߮⧷࿖ ⽷ോႎ๔⹏⼏ળ㧔Financial Reporting Council㧕ߦ߅ߡࠗࡦ࠲ࡆࡘࠍታᣉߔࠆߣߣ߽ߦ㧘⾗ᢱߩឭଏࠍฃߌߚޕ
** 1956 ᐕ↢߹ࠇޕ1980 ᐕᮮᵿ࿖┙ᄢቇ⚻ᷣቇㇱතᬺ㧘1986 ᐕࡠ࠴ࠚࠬ࠲ᄢቇ⚻༡ᄢቇ㒮ୃ჻⺖⒟⚳ੌ㧔MBA㧕ޕ1980 ᐕળ⸘ ᬌᩏ㒮ណ↪㧘ߘߩᓟ㧘ㅢ↥ᬺᬌᩏ⺖✚㐳㧘ᄢ⬿ᬌᩏ⺖▚⋙ℂቭ㧘Ꮸ⎇ⓥ⺞ᩏቭߥߤࠍ⚻ߡ 2006 ᐕࠃࠅ⡯ޕߎߩ㑆㧘 1990 㨪 1993 ᐕ࠾ࡘ࡛ࠢ✚㗔㙚ะ㧘2003 ᐕฬฎደᄢቇ⚻ᷣቇㇱ⻠Ꮷ૬છޕ 1㧕 ⽷ോᄢ⤿ߪᒰೋ㧘2007 ᐕ੍▚ᦠߦ߅ߡ㧘2008-09 ᐕᐲࠃࠅਛᄩᐭߩ⽷ോ⻉ࠍ IAS/IFRS ߦḰߒߡᚑߔࠆᣦ⊒ߒߚ߇㧘 2008 ᐕ੍▚ᦠߦ߅ߡ㧘IAS/IFRS ߩㆡ↪ࠍ 2009-10 ᐕᐲ߹ߢᑧᦼߔࠆᣦ⊒ߒߚޕIAS/IFRS ߩㆡ↪ࠍฃߌࠆਛᄩᐭߦߪ㧘ᐭ⋭㧘 ၫⴕࠛࠫࠚࡦࠪ㧘㕖ᐭ⋭ࡄࡉ࠶ࠢࡏ࠺ࠖ㧔Non-Departmental Public Body : NDPB㧕߮࠻࠺ࠖࡦࠣၮ㊄߇߹ࠇࠆޕ 2㧕 ਛᄩᐭߦቢో⊒↢ਥ⟵ࠍណ↪ߒߚ࿖ߩਛߦߪ㧘࿖㓙ળ⸘ၮḰክ⼏ળ㧔IPSASB㧕߇⸳ቯߒߚ࿖㓙ળ⸘ၮḰ㧔IPSAS㧕ࠍዉߒߚ ࿖߽ฃߌࠄࠇࠆޕߎߩ IPSAS ߪ IAS/IFRS ࠍࡌࠬߦㇱ㐷ߦㆡ↪ߔࠆߚߦᔅⷐߥୃᱜㅊടࠍⴕ߁ᣇᴺߢᚑߐࠇߡࠆޕ ࠗࠡࠬߪߩ IPSAS ߇ਛᄩᐭߦዉߢ߈ࠆ߶ߤචಽߦᢛߐࠇߡߥߚ㧘IAS/IFRS ߘߩ߽ߩࠍዉߔࠆߣߣ߽ߦ㧘⥄ ࿖ߩᐲߦวࠊߖߡᔅⷐߥୃᱜㅊടࠍⴕ߁ᣇᴺࠍㆬᛯߒߚ㧔FRAB㧔2006b㧕p. 13㧕ޕ 3㧕 IFRS 1.36.
㧙㧙 IAS/IFRS ߪᧄ᧪㧘⇇ฦ࿖ߩડᬺળ⸘ߦㅢ⊛ߦㆡ↪ߔࠆߚߦᚑߐࠇߡࠆߎߣ߆ࠄ㧘ߘߩ߹߹ ߢߪࠗࠡࠬߩળ⸘ߦㆡ↪ߔࠆߎߣߪߢ߈ߥޕߥߗߥࠄ㧘ળ⸘ߩ⋡⊛ߪડᬺળ⸘ߣߪ⇣ߥࠅ㧘Ԙ᳃ ਥ⊛ߥ⛔ߦᔅⷐߥ⽷ോᖱႎࠍឭଏߔࠆߎߣ㧔੍▚⛔߳ߩ⽸₂㧕㧘ԙ⺑⽿છߩጁⴕߦᔅⷐߥ⽷ോᖱႎࠍ ឭଏߔࠆߎߣ㧔⽷ോႎ๔߳ߩ⽸₂㧕㧘Ԛല₸⊛ߥ⽷ᵴേߦᔅⷐߥ⽷ോᖱႎࠍឭଏߔࠆߎߣ㧔╷⹏ଔ߳ߩ ⽸₂㧕ߣ⠨߃ࠄࠇߡࠆ߆ࠄߢࠆ4)ޕࠗࠡࠬߩਛᄩᐭߪ㧘ળ⸘ߣડᬺળ⸘ߩ⋡⊛ߩ㆑ࠍ⼂ߒߚ ߢ㧘ߤߩࠃ߁ߦ IAS/IFRS ࠍዉߒࠃ߁ߣߒߡࠆߩߢࠈ߁߆ޕߘߎߢ㧘ᧄⓂߢߪࠗࠡࠬߩਛᄩ ᐭ߇ળ⸘ߩ⋡⊛ߦኻᔕߐߖߥ߇ࠄ IAS/IFRS ࠍዉߒߡࠆ⁁ᴫࠍ⚫ߔࠆߣߣ߽ߦ㧘ዉᓟߩ⺖㗴ߦ ߟߡ߽⺰ߓࠆߎߣߣߒߚޕ㧔ᧄⓂߪ㧘ߔߴߡ╩⠪ߩੱ⊛⸃ߢࠅ㧘╩⠪߇ዻߔࠆળ⸘ᬌᩏ㒮ߩ ᑼ⸃ࠍ␜ߔ߽ߩߢߪߥޕ㧕
Τޓ࿖㓙ળ⸘ၮḰߩዉ
㧝㧚ⴕߩળ⸘ၮḰ
ਛᄩᐭߩ⽷ോ⻉ߪ㧘ㆡ↪ߔࠆߎߣ߇ㆡಾߢࠆߣ߁᧦ઙߩਅߢ㧘UK GAAP ߦḰߒߡᚑߐࠇ ߥߌࠇ߫ߥࠄߥߣߐࠇߡࠆ5)ޕߩ UK GAAP ߪ㧘Ԙ 2006 ᐕળ␠ᴺ㧔The Companies Act 2006㧕߇ ⷙቯߔࠆળ⸘߮㐿␜ၮḰ㧘ԙ⧷࿖⽷ോႎ๔⹏⼏ળߩળ⸘ၮḰᆔຬળ㧔Accounting Standards Board㧦ASB㧕 ߇⸳ቯߔࠆ⽷ോႎ๔ၮḰ㧔Financial Reporting Standards㧦FRS㧕߮ળ⸘ታോၮḰᦠ㧔Statements of Standard Accounting Practice㧦SSAP㧕㧘Ԛ⧷࿖✕ᕆ㗴ኾ㐷ㇱળ㧔Urgent Issue Task Force㧕߇ᚑߔࠆᗧᦠ㧔Urgent Issue Task Force Abstracts㧦UITF㧕ߢ᭴ᚑߐࠇߡࠆޕ⽷ോ⋭ߪਛᄩᐭߩ⽷ോ⻉ߩᚑߦㆡ↪ߐࠇࠆળ⸘ಣℂߩේೣ߮ᚻ⛯ࠍⷙቯߒߚᐭ⽷ോႎ๔ࡑ ࠾ࡘࠕ࡞㧔Government Financial Reporting Manual㧦FReM㧕ࠍᚑߒߡࠆ6)ޕFReM ߦߪ㧘㗄⋡ߦ㧘 UK GAAP ߇ߘߩ߹߹ㆡ↪ߐࠇࠆ႐วߦߪᒰળ⸘ၮḰߩ⇟ภߣ࠲ࠗ࠻࡞߇␜ߐࠇ㧘UK GAAP ߇ߘߩ߹ ߹ㆡ↪ߐࠇߥ႐วߦߪળ⸘ಣℂࠍୃᱜߒߚࠅ㧘ᣂߚߥળ⸘ಣℂࠍㅊടߒߡࠆޕFReM ߪ⽷ോ⋭ߩ⽷ോ ႎ๔⻁ᆔຬળ㧔Financial Reporting Advisory Board㧦FRAB㧕ߦ⻁ߐࠇ㧘UK GAAP ߩේೣ߆ࠄߩㅺ⣕ߩ ή߿㧘ේೣ߆ࠄㅺ⣕ߒߡࠆ႐วߩᱜᒰᕈߥߤߦߟߡክᩏࠍฃߌߚᓟ㧘ߐࠇߡࠆޕ
㧞㧚ᓟߩળ⸘ၮḰ
ਛᄩᐭߩ⽷ോ⻉ߪ㧘2009-10 ᐕᐲࠃࠅ࿖㓙ળ⸘჻ㅪ⋖㧔International Federation of Accountants㧕ߩ IASB ߇⸳ቯߔࠆ࿖㓙ળ⸘ၮḰ㧔IAS/IFRS㧕ߦḰߒߡᚑߔࠆߎߣߣߥߞߚޕߎߩ⢛᥊ߣߒߡ㧘ࠗࠡࠬ ߩ႐߮㕖႐ߩડᬺߪ㧘2004 ᐕߩળ␠ᴺᡷᱜߦࠃࠅ IAS/IFRS ߦḰߒߡ⽷ോ⻉ࠍᚑߢ߈ࠆࠃ ߁ߦߥߞߚߎߣ߇ߍࠄࠇࠆޕASB ߪㆡ↪ᤨᦼࠍቯߒߡߪߥ߽ߩߩ IAS/IFRS ࠍ UK GAAP ߣߒ ߡዉߔࠆᣇ㊎ࠍ␜ߒߡࠆߚ㧘ᓟ㧘ASB ߩ FRS㧘SSAP ╬ߦઍࠊࠅ㧘IAS/IFRS ߇ UK GAAP ߣ ߥࠆޕIASB ߪߘߩ೨りߢࠆ࿖㓙ળ⸘ၮḰᆔຬળ㧔IASC㧕߇⸳ቯߒߚળ⸘ၮḰࠍߘߩ߹߹ណ↪ߒߡࠆ ߚ㧘ߩ IAS/IFRS ߪ㧘Ԙ IASC ߇⸳ቯߒߚ࿖㓙ળ⸘ၮḰ㧔International Accounting Standards㧦IAS㧕㧘 ԙ IASB ߇⸳ቯߒߚ࿖㓙⽷ോႎ๔ၮḰ㧔International Financial Reporting Standards㧦IFRS㧕㧘Ԛ⸃㉼ᜰ㊎ 4㧕
⽷ᐲ╬ክ⼏ળ㧔2003㧕pp. 10-11ޕ 5㧕 GRA ᴺ Sec. 5㧔3㧕㧔b㧕.
6㧕 ᒰೋߩ FReM ߪ 2005 ᐕ 4 ߦ㧘ᣢሽߩޟ⾗Ḯળ⸘ࡑ࠾ࡘࠕ࡞㧔ᐭ⋭߮ၫⴕࠛࠫࠚࡦࠪ↪㧕ޠ㧘ޟၫⴕ NDPB ᐕᰴႎ๔ળ⸘ ࠟࠗ࠳ࡦࠬޠ߮ޟ࠻࠺ࠖࡦࠣၮ㊄ળ⸘ࠟࠗ࠳ࡦࠬޠࠍ⛔วߒߡᚑߐࠇ㧘ߘߩᓟ㧘Ფᐕᐲᡷ⸓ߐࠇߡࠆޕ
㧙㧙
ᆔຬળ㧔Standing Interpretations Committee㧦SIC㧕߇ᚑߒߚ⸃㉼ᜰ㊎㧔Interpretations㧕㧘ԛ࿖㓙⽷ോႎ๔ ⸃㉼ᜰ㊎ᆔຬળ㧔International Financial Reporting Interpretations Committee㧦IFRIC㧕߇ᚑߒߚ⸃㉼ᜰ㊎ 㧔Interpretations㧕ߢ᭴ᚑߐࠇߡࠆ㧔ਛᄩᐭߦㆡ↪ߐࠇࠆ UK GAAP ߣ IAS/IFRS ߩਥߥ⋧㆑ὐߦߟߡ
ߪ㧘㧝ෳᾖ㧕ޕ
ࠗࠡࠬߢߪਛᄩᐭ߳ߩ IAS/IFRS ߩዉߪ㧘2000 ᐕߦⴕࠊࠇߚ RAB ߩዉએ᧪ߩᄢᡷ㕟ߣᝒ߃ࠄ ࠇߡ߅ࠅ㧘⽷ോ⋭ߪᣢߦ IAS/IFRS ࠍࡌࠬߦߒߚ FReM ߩᚑࠍ⚳ੌߒߡࠆޕFReM ߦߪ㧘㗄⋡ߦ㧘 IAS/IFRS ߇ߘߩ߹߹ㆡ↪ߐࠇࠆ႐วߦߪᒰળ⸘ၮḰߩ⇟ภߣ࠲ࠗ࠻࡞߇␜ߐࠇ㧔⋥ធㆡ↪㧕㧘ㇱ㐷 ߩ․ᕈߦᔕߓߡ IAS/IFRS ߇ߘߩ߹߹ㆡ↪ߐࠇߥ႐วߦߪળ⸘ಣℂࠍୃᱜߒߚࠅ㧔ୃᱜㆡ↪㧕㧘ᣂߚߥળ ⸘ಣℂࠍㅊടߒߚࠅߒߡࠆ㧔ㅊടㆡ↪㧕㧔FReM ߦ߅ߌࠆ IAS/IFRS ߩㆡ↪⁁ᴫߦߟߡߪ㧘㧞ෳᾖ㧕ޕ
Υޓ੍▚⛔߳ߩኻᔕ
ળ⸘ߩ⋡⊛ߩ৻ߟߪ㧘᳃ਥ⊛ߥ⛔ߦᔅⷐߥ⽷ോᖱႎࠍឭଏߔࠆߎߣߦࠆޕ࿖ߩ⽷ᵴേߩၮᧄߪ㧘 ࿖߇ᒝ⊛ߦᓽߒߚ⒅⒢ࠍ╷⋡⊛ߦᔕߓߡ㈩ಽߔࠆߎߣߢࠆޕߎߩߚળ⸘ߪ㧘੍▚ࠍㅢߓߡ ೨ߩ⾗㊄㈩ಽࠍ⏕ߦߔࠆߣߣ߽ߦ㧘ߎࠇࠍ⼏ળߩ⼏ߦࠃࠆ⛔ߩਅߦ⟎ߊߎߣ㧘߹ߚ㧘੍▚ߩၫⴕ ࠍㆡᱜߦ▤ℂߔࠆߣߣ߽ߦ㧘ߘߩ⚿ᨐࠍ▚ߣߒߡᓟ⊛ߦ⼏ળ߳ႎ๔ߔࠆߎߣࠍ⋡⊛ߣߒߡ߅ࠅ㧘੍▚ ⛔ߦ⾗ߔࠆߎߣ߇᳞ࠄࠇߡࠆޕߘߎߢ㧘ࠗࠡࠬߩਛᄩᐭ߇੍▚⛔߳ߩኻᔕࠍ࿑ࠆߚ㧘IAS/ IFRS ߦߤߩࠃ߁ߥୃᱜㅊടࠍⴕ߅߁ߣߒߡࠆߩ߆ߡߺߚޕ㧝㧚੍▚⛔ߩⷐ
㧔㧝㧕ޓⶄᢙᐕᐲ੍▚ࠗࠡࠬߢߪ㧘1998 ᐕߦ൮⊛ᱦ⋥ߒ㧔Comprehensive Spending Review㧦CSR㧕߇ዉߐࠇ㧘 1999-00 ᐕᐲ੍▚߆ࠄ 2 ᐕߪ 3 ᐕᲤߦ 3 ࠞᐕࠍ 1 ᦼ㑆ߣߔࠆⶄᢙᐕᐲ੍▚߇ᚑߐࠇߡࠆ7)
ޕߎߩᱦ ⋥ߒߢߪ㧘⽷ቯൻⷙᓞ㧔Code for Fiscal Stability㧕ߦၮߠߡ⸳ቯߐࠇߚ⽷ⷙᓞߦᓥߞߡ㧘ᓟ 3 ᐕ㑆ߩㇱ㐷ߩᱦ✚㗵㧔Total Managed Expenditure㧕߇࿖᳃⚻ᷣ⸘▚㧔System of National Accounts㧕 ࡌࠬߢቯߐࠇߡࠆޕᱦ✚㗵ߪฦᐭ⋭╬ߩⵙ㊂ᕈߩή߆ࠄ㧘Ԙਛᦼ⊛ߥⷞ㊁߆ࠄⴕࠨࡆࠬ ࠍⵙ㊂⊛ߦឭଏߔࠆߚ㧘੍▚㗵߇ฦᐕᐲߏߣߦ 3 ࠞᐕᐲಽቯߐࠇࠆᐭ⋭ᱦ㒢ᐲ㗵㧔Departmental Expenditure Limits㧦DEL㧕ߣ㧘ԙᡰ߇ᴺᓞ╬ߦၮߠߡ⟵ോઃߌࠄࠇߡࠆߚ㧘੍▚㗵߇ᐕ 2 ࿁ ⋥ߐࠇࠆᐕᐲ▤ℂᱦ㗵㧔Annually Managed Expenditure㧦AME㧕ߣߦಽߌࠄࠇߡࠆޕ߹ߚ㧘ᱦ✚㗵 ߪ DEL ߣ AME ߩಽએᄖߦ㧘ቢో⊒↢ਥ⟵ࡌࠬߢ㧘Ԙ⚻Ᏹ⊛ᡰߦᒰߡࠄࠇࠆ⾗Ḯ੍▚㧔Resource Budget㧕ߣ㧘ԙ⾗ᧄ⊛ᡰߦᒰߡࠄࠇࠆ⾗ᧄ੍▚㧔Capital Budget㧕ߦ߽ಽߌࠄࠇߡࠆޕߘߒߡ㧘⾗Ḯ੍▚ ߩ DEL ߦߟߡߪ㧘น⢻ߥ㒢ࠅߩ⾗Ḯࠍⴕࠨࡆࠬߦᛩߔࠆߚ㧘ߘߩౝ⸶ߣߒߡฦᐭ⋭╬ߩ⚵❱ ㆇ༡ߦలߡࠄࠇࠆ▤ℂ੍▚㧔Administration Budget㧕ߩ㒢߇⸳ቯߐࠇߡࠆޕ 7㧕 ⶄᢙᐕᐲ੍▚ߪߘߩᓟ㧘2000 ᐕ㧘2002 ᐕ㧘2004 ᐕ߮ 2007 ᐕߦᚑߐࠇߡࠆ߇㧘2000 ᐕ㧘2002 ᐕ߮ 2004 ᐕߦߟߡߪ൮ ⊛ᱦ⋥ߒ㧔CSR㧕ߣߪ߫ࠇߡ߅ࠄߕ㧘නߦޟᱦ⋥ߒ㧔Spending Review : SR㧕ޠߣ߫ࠇߡࠆޕ2007 ᐕ CSR ߪࡉ࠙ࡦᣂ ᮭߦࠃࠅᚑߐࠇߡ߅ࠅ㧘ኻ⽎ᦼ㑆ߪ 2008-09 ᐕᐲ߆ࠄ 2010-11 ᐕᐲߣߥߞߡࠆޕ
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㧝ޓਛᄩᐭߦㆡ↪ߐࠇࠆ UK GAAP ߣ IAS/IFRS ߩਥߥ⋧㆑ὐ
㗄ޓ⋡ UK GAAPߩળ⸘ಣℂ IAS/IFRSߩળ⸘ಣℂ ᒻ࿕ቯ⾗↥ ޓUK GAAP ߢߪ㧘ᒻ࿕ቯ⾗↥ߦ㑐ߔࠆળ⸘ಣ ℂߪ㧘ޟFRS 15㧔ᒻ࿕ቯ⾗↥㧕ޠߢⷙቯߐࠇߡࠆޕ ߎߩ FRS 15 ࠍୃᱜㆡ↪ߒߚ FReM ߢߪ㧘ᒻ࿕ ቯ⾗↥ߪౣ⺞㆐ේଔߣ࿁น⢻ଔ㗵㧔ᱜᄁළଔ㗵 ߣ↪ଔ୯ࠍᲧセߒߚ㜞ᣇߩ㊄㗵㧕ࠍᲧセߒߚૐ ᣇߩ㊄㗵ߢ᷹ቯߐࠇࠆޕ ޓIAS/IFRS ߢߪ㧘ᒻ࿕ቯ⾗↥ߦ㑐ߔࠆળ⸘ಣℂߪ㧘ޟIAS 16 㧔ᒻ࿕ቯ⾗↥㧕ޠߢⷙቯߐࠇߡࠆޕߎߩ IAS 16 ࠍୃᱜㆡ↪ߒ ߚ FReM ߢߪ㧘ᒻ࿕ቯ⾗↥ߪౣ⹏ଔࡕ࠺࡞ߪขᓧේଔࡕ࠺ ࡞ߢ᷹ቯߐࠇࠆޕߎߩ߁ߜౣ⹏ଔࡕ࠺࡞ߪේೣ⊛ߥળ⸘ಣℂߣ ⟎ઃߌࠄࠇ㧘⾗↥ߩᒰೋ⼂ᓟ㧘ౣ⹏ଔታᣉᣣߦ߅ߌࠆᱜ ଔ୯߆ࠄߘߩᓟߩᷫଔఘළ⚥⸘㗵߮ᷫ៊៊ᄬ⚥⸘㗵ࠍប㒰ߒ ߚ㊄㗵߇⸘ߐࠇࠆޕౣ⹏ଔߩ㗫ᐲߪ㧘ᒰ⾗↥ߩᱜଔ୯ߩ ᄌേߦᔕߓߡ㧘Ԙ 5 ᐕߏߣߦታᣉߔࠆᣇᴺ㧘ԙ 5 ᐕߏߣߦታᣉ ߔࠆ߇㧘ᜰᮡࠍ↪ߡᲤᐕᐲୃᱜߔࠆᣇᴺ㧘ԚᲤᐕᐲታᣉߔࠆ ᣇᴺ㧘ԛ৻ቯᦼ㑆ߢ⹏ଔࠍ⚳ੌߐߖࠆࡠࡦࠣᣇᑼߢታᣉߔ ࠆᣇᴺ߇ណ↪ߐࠇࠆޕ߮ᑪ‛ߩ႐ว㧘ᱜଔ୯ߪㅢᏱ㧘 ኾ㐷ኅߣߒߡߩ⾗ᩰࠍߔࠆ㐓ቯੱߦࠃࠅ⹏ଔߐࠇߚᏒ႐ߦၮ ߠߊ⸽ߦࠃࠅቯߐࠇࠆޕ߹ߚ㧘ขᓧේଔࡕ࠺࡞ߪ㧘⠴↪ᐕ ᢙߩ⍴ߪଔ୯ߩૐ⾗↥ߦㆡ↪ߐࠇ㧘⾗↥ߩᒰೋ⼂ᓟ㧘 ขᓧේଔ߆ࠄᷫଔఘළ⚥⸘㗵߮ᷫ៊៊ᄬ⚥⸘㗵ࠍប㒰ߒߚ㊄ 㗵߇⸘ߐࠇࠆޕ ࠬขᒁ ޓUK GAAP ߢߪ㧘ࠬߦ㑐ߔࠆળ⸘ಣℂߪ㧘 ޟSSAP 21㧔ࠬ߮㓹↪ᄾ⚂ߩળ⸘ಣℂ㧕ޠߢⷙ ቯߐࠇߡࠆޕSSAP 21 ߢߪ㧘ࠬขᒁߪࡈࠔ ࠗ࠽ࡦࠬࠬߣࠝࡍ࠹ࡦࠣࠬߦಽ 㘃ߐࠇ㧘ߘࠇߙࠇળ⸘ಣℂ߇⇣ߥࠆޕࡈࠔࠗ࠽ࡦࠬ ࠬߣ್ቯߐࠇࠆߩߪ㧘⾗↥ߩᚲߦ߁ࠬ ࠢߣ⚻ᷣ⊛ଢ⋉ࠍታ⾰⊛ߦߔߴߡ⾓୫ੱߦ⒖ォߔ ࠆ႐วߢ㧘ౕ⊛ߦߪ㧘ᦨૐᡰᛄࠬᢱ✚㗵ߩ ଔ୯߇⾗↥ߩᱜଔ୯ߩ 90㧑એߩ႐ว㧔ᢙ୯ ၮḰ㧕ߣߐࠇߡࠆޕᢙ୯ၮḰߦᒰߔࠆࠬข ᒁߪࡈࠔࠗ࠽ࡦࠬࠬߦಽ㘃ߐࠇ㧘ฦᐭ⋭ߩ ⾉୫ኻᾖߦࠬ⾗↥߮ࠬ⽶ௌ߇⸘ߐ ࠇࠆޕ ޓIAS/IFRS ߢߪ㧘ࠬߦ㑐ߔࠆળ⸘ಣℂߪ㧘ޟIAS 17㧔 ࠬ㧕ޠߢⷙቯߐࠇߡࠆޕIAS 17 ߢߪ㧘ࡈࠔࠗ࠽ࡦࠬࠬ ߣ್ቯߐࠇࠆߩߪ㧘⾗↥ߩᚲߦ߁ࠬࠢߣ⚻ᷣ⊛ଢ⋉ࠍታ ⾰⊛ߦߔߴߡ⾓୫ੱߦ⒖ォߔࠆ႐ว㧔ታ⾰ၮḰ㧕ߢࠆޕߎߩߚ 㧘ᢙ୯ၮḰߦࠃࠅࠝࡍ࠹ࡦࠣࠬߦಽ㘃ߐࠇߡ ࠆࠬขᒁߢ߽㧘IAS/IFRS ߩዉߦታ⾰ၮḰߦᒰ ߔࠆ߽ߩߪࡈࠔࠗ࠽ࡦࠬࠬߦಽ㘃ߐࠇ㧘ฦᐭ⋭ߩ⾉୫ኻ ᾖߦࠬ⾗↥߮ࠬ⽶ௌ߇⸘ߐࠇࠆޕ߹ߚ㧘IAS 17 ߢߪ㧘߮ᑪ‛ࠍ৻ߣߒߡࠬߔࠆ႐ว㧘ࡈࠔࠗ࠽ࡦ ࠬࠬߣࠝࡍ࠹ࡦࠣࠬߩಽ㘃ߪ㧘ߣᑪ‛ ࠍಽߌߡ್ቯߔࠆߎߣߣߐࠇߡࠆޕߎߩߚ㧘ߣᑪ ‛߇৻ߣߒߡ್ቯߐࠇࠝࡍ࠹ࡦࠣࠬߦಽ㘃ߐࠇߡ ࠆࠬขᒁ߇㧘IAS/IFRS ߩዉߦߣᑪ‛ߦಽߌ ߡ್ቯߐࠇࠆߎߣߦߥࠆޕߎߩ⚿ᨐ㧘ߦᲧߴߡࠬᦼ㑆 ⚳ੌᤨὐߢᚲᮭ߇⾓୫ੱߦ⒖ォߔࠆߎߣ߇ᄙᑪ‛ߦߟߡ ߪ㧘ታ⾰ၮḰߦࠃࠅࡈࠔࠗ࠽ࡦࠬࠬߦಽ㘃ߐࠇ㧘ฦᐭ⋭ ߩ⾉୫ኻᾖߦࠬ⾗↥߮ࠬ⽶ௌ߇⸘ߐࠇࠆޕ ㊄Ⲣຠ ޓUK GAAP ߢߪ㧘㊄Ⲣຠߦ㑐ߔࠆળ⸘ಣℂߪ㧘 ޟFRS 25㧔㊄Ⲣຠ㧦㐿␜߮␜㧕ޠޟFRS 26㧔㊄㧘 Ⲣຠ㧦᷹ቯ㧘⼂߮ౣ⼂㧕ޠ߮ޟFRS 29㧔㊄ Ⲣຠ㧦㐿␜㧕ޠߢⷙቯߐࠇߡࠆޕߎࠇࠄߩၮḰߪ㧘 2007-08ᐕᐲ߹ߢ FReM ߦ߹ࠇߡߥ߆ߞߚߚ 㧘ㆡ↪ߐࠇߡߥ߆ߞߚޕ ޓIAS/IFRS ߢߪ㧘㊄Ⲣຠߦ㑐ߔࠆળ⸘ಣℂߪ㧘ޟIAS 32㧔㊄ Ⲣຠ㧦␜㧕ޠ㧘ޟIAS 39㧔㊄Ⲣຠ㧦⼂᷹߮ቯ㧕ޠ߮ޟIFRS 7㧔㊄Ⲣຠ㧦㐿␜㧕ޠߢⷙቯߐࠇߡࠆޕIAS/IFRS ߩዉߦ㧘 ㊄Ⲣຠߦᒰߔࠆ߽ߩߪ㧘ฦᐭ⋭ߩ⾉୫ኻᾖߦ㊄Ⲣ⾗↥ ߪ㊄Ⲣ⽶ௌ߇⸘ߐࠇࠆޕߎࠇࠄߩ㊄Ⲣຠߦߪ㧘Ԙ࠺ࡃ࠹ࠖ ࡉ㧘ԙ⚵ㄟ࠺ࡃ࠹ࠖࡉ㧘Ԛήሶߪૐ㊄Ⲣ⾗㧘ԛ㊄Ⲣ ⸽ᄾ⚂㧘Ԝା↪⁁ߦࠃࠆਈାⴕὑ╬߇ࠆޕߎࠇࠄߪ㧘ᄾ⚂᧦ 㗄ߩᒰ⠪ߦߥߞߚᤨߦᱜଔ୯ߢ⼂ߐࠇ㧘⾉୫ኻᾖߦ㊄ Ⲣ⾗↥ߪ㊄Ⲣ⽶ௌ߇⸘ߐࠇࠆޕᒰೋ⼂ᓟ㧘ේೣߣߒߡ㧘 ㊄Ⲣ⾗↥ߦߟߡߪᱜଔ୯ߢ㧘㊄Ⲣ⽶ௌߦߟߡߪታല㊄ ᴺࠍ↪ߚఘළේଔߢߘࠇߙࠇ᷹ቯߐࠇࠆޕߎߎߢᱜଔ୯ߣ ߪ㧘⁛┙╙ਃ⠪㑆ขᒁߦ߅ߡ㧘ขᒁߩ⍮⼂߇ࠆ⥄⊒⊛ߥᒰ ⠪ߩ㑆ߢ㧘⾗↥߇឵ߐࠇ߁ࠆ㧘ߪ⽶ௌ߇ᷣߐࠇ߁ࠆ㊄ 㗵ࠍ߁ޕPFIขᒁ ޓUK GAAP ߢߪ㧘PFI ࠍ PPP ߦ㑐ߔࠆળ⸘ ಣℂߪ㧘ޟFRS 5 ㆡ↪ᜰ㊎ F㧔PFI ߮㘃ૃߩᄾ⚂㧕ޠ ߢⷙቯߐࠇߡࠆ߇㧘ߎࠇࠍㇱ㐷ߦୃᱜㆡ↪ ߒߚ߽ߩߣߒߡ㧘⽷ോ⋭ࠃࠅޟᛛⴚᜰ㊎╙ 1 ภ㧔PFI ขᒁߩળ⸘ಣℂ㧕ޠ߇ᚑߐࠇߡࠆޕᛛⴚᜰ㊎╙ 1 ภߢߪ㧘⾼⠪㧔ฦᐭ⋭㧕ߣㆇ༡⠪㧔᳃㑆ㇱ㐷ߩᬺ ⠪㧕ߣߩ PFI ขᒁߦ߅ߡ㧘ᰴߩ᧦ઙࠍߔߴߡḩߚ ߔ႐ว㧔ࠬࠢ⚻ᷣଔ୯ࠕࡊࡠ࠴㧕ߦߪ㧘ฦᐭ⋭ ߩ⾉୫ኻᾖߦ PFI ⾗↥߮ PFI ⽶ௌ߇⸘ߐࠇ ࠆޕԘቯ㊂⊛ࠬࠢಽᨆߦ߅ߡ㧘⾼⠪ߩᒰ PFI⾗↥ߦଥࠆ⋉㧔៊ᄬ㧕ߩẜ⊛ᄌേߩᱜ ଔ୯߇ోߩẜ⊛ᄌേߩᄢㇱಽࠍභߡࠆߎ ߣ㧘ԙቯᕈ⊛ࠬࠢಽᨆߦ߅ߡ㧘⾼⠪߇ᒰ PFI⾗↥ߩਥⷐߥᯏ⢻߮ㆇ༡ᣇᴺࠍቯߒߡߚ ࠅ㧘⾼⠪߇ㆇ༡⠪ߦኻߒߡௌോ⸽ࠍⴕߞߡ ߚࠅߥߤߒߡࠆߎߣޕ ޓIAS/IFRS ߢߪ㧘PFI ᄾ⚂ࠍ PPP ߦ㑐ߔࠆળ⸘ಣℂ ߪ㧘ޟIFRIC 12㧔ࠨࡆࠬ⼑ਈᄾ⚂㧕ޠߢⷙቯߐࠇߡࠆޕߎߩ IFRIC 12ࠍୃᱜㆡ↪ߒߚ FReM ߢߪ㧘⼑ਈ⠪㧔ฦᐭ⋭㧕ߣㆇ༡ ⠪㧔᳃㑆ㇱ㐷ߩᬺ⠪㧕ߣߩ PFI ᄾ⚂ߦ߅ߡ㧘ᰴߩ᧦ઙࠍߔ ߴߡḩߚߔ႐ว㧔ᡰ㈩ࠕࡊࡠ࠴㧕ߦߪ㧘ฦᐭ⋭ߩ⾉୫ኻᾖ ߦ PFI ⾗↥߮ PFI ⽶ௌ߇⸘ߐࠇࠆޕԘ⼑ਈ⠪ߪㆇ༡⠪߇ᒰ PFI ⾗↥ࠍ↪ߡឭଏߔࠆࠨࡆࠬߩౝኈ㧘↪⠪߮ଔᩰ ࠍ⛔ߒߡࠆߎߣ㧘ԙ⼑ਈ⠪ߪ PFI ᄾ⚂ᦼ㑆ߩ⚳ੌᓟ㧘ᒰ PFI⾗↥ߩᱷㇱಽࠍᚲᮭ╬ߦࠃࠅ⛔ߒߡࠆߎߣ㧘Ԛㆇ ༡⠪ߪ PFI ᄾ⚂ߩߚߦ㧘ᒰ PFI ⾗↥ࠍᑪ⸳ߒߚࠅ㧘ߪ╙ ਃ⠪߆ࠄ⺞㆐ߒߡࠆߎߣޕPFI ⾗↥߮ PFI ⽶ௌߩ⸘ߦᒰ ߚࠅ㧘⼑ਈ⠪߆ࠄㆇ༡⠪ߦᡰᛄࠊࠇࠆ৻ቯߩᢱ㊄ߪ㧘⾗↥ㇱಽ㧘 ㊄ㇱಽ߮ࠨࡆࠬឭଏㇱಽߦಽഀߐࠇࠆޕ
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㧞ޓFReM ߦ߅ߌࠆ IAS/IFRS ߩㆡ↪⁁ᴫ
IAS/IFRS ⇟ภ IAS/IFRSߩฬ⒓ FReMߢߩኻᔕ ⋥ធㆡ↪ ୃᱜㆡ↪ ㅊടㆡ↪ IAS 1 ⽷ോ⻉ߩ␜ ٤ ٤ IAS 2 ⾗↥ ٤ ٤ IAS 7 ࠠࡖ࠶ࠪࡘࡈࡠ⸘▚ᦠ ٤ IAS 8 ળ⸘ᣇ㊎㧘ળ⸘ߩⓍࠅߩᄌᦝ߮⺋⻪ ٤ IAS 10 ᓟ⊒⽎ ٤ ٤ IAS 11 Ꮏᄾ⚂ ٤ IAS 12 ᴺੱᚲᓧ⒢ ٤ IAS 16 ᒻ࿕ቯ⾗↥㧔ࠗࡦࡈ⾗↥ࠍ㒰ߊޕ㧕 ٤ ٤ IAS 17 ࠬ ٤ IAS 18 ⋉ ٤ IAS 19 ᓥᬺຬ⛎ઃ ٤ ٤ IAS 20 ᐭഥ㊄ߩળ⸘ಣℂ߮ᐭេഥߩ㐿␜ ٤ ٤ IAS 21 ᄖ࿖ὑᦧ࠻ᄌേߩᓇ㗀 ٤ ٤ IAS 23 ୫⾌↪ ٤ ٤ IAS 24 㑐ㅪᒰ⠪ߦߟߡߩ㐿␜ ٤ ٤ IAS 26 ㅌ⡯⛎ઃᐲߩળ⸘߮ႎ๔ ٤ ٤ IAS 27 ㅪ⚿߮⽷ോ⻉ ٤ IAS 28 㑐ㅪળ␠ߦኻߔࠆᛩ⾗ ٤ IAS 29 ࠗࡦࡈ⚻ᷣਅߦ߅ߌࠆ⽷ോႎ๔ ٤ ٤ IAS 31 ࡚ࠫࠗࡦ࠻ࡌࡦ࠴ࡖߦኻߔࠆᜬಽ ٤ IAS 32 ㊄Ⲣຠ㧦␜ ٤ ٤ IAS 33 1ᩣᒰߚࠅ⋉ ٤ IAS 34 ਛ㑆⽷ോႎ๔ ٤ IAS 36 ⾗↥ߩᷫ៊ ٤ ٤ IAS 37 ᒁᒰ㊄㧘⊒ௌോ߮⊒⾗↥ ٤ ٤ IAS 38 ήᒻ⾗↥ ٤ ٤ IAS 39 ㊄Ⲣຠ㧦⼂᷹߮ቯ ٤ ٤ IAS 40 ᛩ⾗ਇേ↥ ٤ ٤ IAS 41 ㄘᬺ ٤ IFRS 1 ࿖㓙⽷ോႎ๔ၮḰߩೋᐲㆡ↪ ٤ ٤ IFRS 2 ᩣᑼႎ㈽ ٤ IFRS 3 ડᬺ⚿ว ٤ IFRS 4 㒾ᄾ⚂ ٤ IFRS 5 ᄁළ⋡⊛ߢߒߡࠆ㕖ᵹേ⾗↥߮ᑄᱛᬺ ٤ ٤ IFRS 6 ㋶‛⾗Ḯߩតᩏ߮⹏ଔ ٤ IFRS 7 ㊄Ⲣຠ㧦㐿␜ ٤ ٤ IFRS 8 ᬺࠣࡔࡦ࠻ ٤ ٤ SIC 7 ࡙ࡠߩዉ ٤ SIC 10 ᐭេഥ㧦༡ᬺᵴേߣ⊛ߥ㑐ଥ߇ߥ႐ว ٤ ٤ SIC 12 ㅪ⚿㧦․⋡⊛ᬺ ٤ SIC 13 หᡰ㈩ડᬺ㧦หᡰ㈩ᛩ⾗ડᬺߦࠃࠆ㕖⽻ᐊ⾗↥ߩ ٤ SIC 15 ࠝࡍ࠹ࠖࡦࠣࠬ㧦ࠗࡦࡦ࠹ࠖࡉ ٤ SIC 21 ᴺੱᚲᓧ⒢㧦ౣ⹏ଔߐࠇߚ㕖ᷫଔఘළ⾗↥ߩ࿁ ٤ SIC 25 ᴺੱᚲᓧ⒢㧦ડᬺߪᩣਥߩ⺖⒢ߩߩᄌൻ ٤ SIC 27 ᴺ⊛ᒻᘒߪࠬߢࠆ߽ߩࠍขᒁߩታߩ⹏ଔ ٤ SIC 29 ࠨࡆࠬ⼑ਈᄾ⚂㧦㐿␜ ٤ SIC 31 ⋉㧦ትવࠨࡆࠬࠍ߁ࡃ࠲ขᒁ ٤ SIC 32 ήᒻ⾗↥㧦࠙ࠚࡉࠨࠗ࠻⾌↪ ٤ ٤ IFRIC 1 ᑄ᫈㧘ේ⁁࿁ᓳ߮ߘࠇࠄߦ㘃ૃߔࠆᣢሽߩ⽶ௌߩᄌേ ٤ IFRIC 2 දห⚵วߦኻߔࠆ⚵วຬߩᜬಽ߮㘃ૃߩ㊄Ⲣຠ ٤ IFRIC 4 ᄾ⚂ߦࠬ߇߹ࠇߡࠆ߆ุ߆ߩ್ᢿ ٤ IFRIC 5 ᑄ᫈㧘ේ⁁࿁ᓳ߮ⅣႺౣ↢ࡈࠔࡦ࠼߆ࠄ↢ߓࠆᜬಽߦኻߔࠆᮭ ٤㧙㧙 IFRIC 6 ․ቯᏒ႐߳ߩෳട߆ࠄ↢ߓࠆ⽶ௌ㧦㔚᳇㔚ሶᯏེᑄ᫈‛ ٤ IFRIC 7 ޟIAS 29 ࠗࡦࡈ⚻ᷣਅߦ߅ߌࠆ⽷ോႎ๔ޠߦ߅ߌࠆౣ␜ࠕࡊࡠ࠴ߩㆡ↪ ٤ IFRIC 8 ޟIFRS 2 ᩣᑼႎ㈽ޠߩ▸࿐ ٤ IFRIC 9 ⚵ㄟ࠺ࡃ࠹ࠖࡉߩౣᩏቯ ٤ IFRIC 10 ਛ㑆⽷ോႎ๔߮ᷫ៊ ٤ IFRIC 11 IFRS 2㧦ࠣ࡞ࡊᩣᑼ߮⥄␠ᩣᑼߩขᒁ ٤ IFRIC 12 ࠨࡆࠬ⼑ਈᄾ⚂ ٤ ٤ IFRIC 13 㘈ቴࡐࠗࡦ࠻ࠨࡆࠬ ٤ IFRIC 14 IAS 19㧦ㆇ↪⾗↥ߩ㒢㧘⾗㊄ߩᦨૐⓍ┙߮ਔ⠪ߩ⋧↪ ٤ IFRIC 15 ਇേ↥ᑪ▽ᄾ⚂ ٤ IFRIC 16 ᄖ࿖ᬺോ߳ߩ⚐ᛩ⾗ߦኻߔࠆࡋ࠶ࠫ ٤ IAS 16 ᒻ࿕ቯ⾗↥㧔ࠗࡦࡈ⾗↥㧕 ٤
㧔ᵈ㧕IAS: International Accounting Standards
IFRS: International Financial Reporting Standards SIC: Standing Interpretations Committee
IFRIC: International Financial Reporting Interpretations Committee ⋥ធㆡ↪ 㧔Applied in Full㧕㧦IAS/IFRS ߩળ⸘ಣℂ߇ߘߩ߹߹ㆡ↪ߐࠇࠆၮḰ
ୃᱜㆡ↪ 㧔Interpreted for public sector㧕㧦IAS/IFRS ߩળ⸘ಣℂ߇ୃᱜߐࠇߡㆡ↪ߐࠇࠆၮḰ
ㅊടㆡ↪ 㧔Adapted for public sector㧕㧦IAS/IFRS ߩળ⸘ಣℂߢߪߥߊ㧘ᣂߚߥળ⸘ಣℂ߇ㅊടߐࠇߡㆡ↪ߐࠇࠆၮḰ 㧔ౖ㧕HM Treasury㧔2008b㧕 㧔㧞㧕ޓනᐕᐲ੍▚ ᐭߪ⼏ળ߆ࠄᒰᐕᐲߦଥࠆᱦᮭࠍᓧࠆߚ㧘ᱦ੍▚Ⓧ㧔Supply Estimates㧕ࠍ⼏ળߦឭ ߒ㧘ߘߩክ⼏ࠍ⚻ߡ⼏ࠍᓧߡࠆޕᱦ੍▚Ⓧߢߪ㧘නᐕᐲߩᱦ੍▚ߪ⾗Ḯⷐ᳞ߣ㊄ⷐ᳞ߦಽ ߌࠄࠇߡࠆޕߎߩ߁ߜ⾗Ḯⷐ᳞ߦߟߡߪ㧘ᒰᐕᐲߩ੍▚㗵߇ᐭ⋭߆ߟ⾗Ḯⷐ᳞㗄㧔Request for Resources㧦RfR㧕ߦቢో⊒↢ਥ⟵ࡌࠬߢ⸘ߐࠇߡࠆޕRfR ߪᒰᐭ⋭ߩ╷⋡⊛ߦኻᔕߒߡ߅ࠅ㧘 ⚦ߦ߅ߡ㧘ᒰ╷ࠍታᣉߔࠆߩߦᔅⷐߥ▤ℂࠦࠬ࠻ߣᒰ╷⋡⊛ࠍ㆐ᚑߔࠆߚߦታᣉߔࠆࡊࡠ ࠣࡓࠦࠬ࠻ߩౝ⸶߇ߘࠇߙࠇ⸘ߐࠇߡࠆ8)ޕ৻ᣇ㧘㊄ⷐ᳞ߦߟߡߪ㧘ᒰᐕᐲߩ੍▚㗵߇ᐭ ⋭ߦ㊄ਥ⟵ࡌࠬߢ৻ߒߡ⸘ߐࠇߡ߅ࠅ㧘RfR ߩౝ⸶ߪߥޕනᐕᐲߩᱦ੍▚ߪ㧘ᐭ⋭ߦ ✬ᚑߐࠇࠆ߽ߩߩ㧘DEL ߦߟߡߪ೨ߦ SR ߪ CSR ߢቯߐࠇߡࠆߚ㧘AME ಽ߆ࠄߩㅊ ട㈩ಽ߇ⴕࠊࠇࠆߛߌߢࠆޕනᐕᐲߩᱦ੍▚ߪ㧘ᦨ⚳⊛ߦᱦ੍▚ᴺ㧔Appropriation Act㧕߮⛔ว࿖ ᐶ⾗㊄ᴺ㧔Consolidated Fund Act㧕ߣߒߡ┙ᴺൻߐࠇߡࠆޕ
㧔㧟㧕ޓVFM ⋡ᮡ
ࠗࠡࠬߢߪ㧘2000 ᐕ SR ߆ࠄ╷⋡⊛ߦኻᔕߒߚᬺ❣⋡ᮡߦട߃㧘ⴕࠨࡆࠬࠍല₸⊛ߦឭଏߔࠆ ߢ㆐ᚑߔߴ߈⋡ᮡߣߒߡ VFM ⋡ᮡ㧔Value for Money Target㧕߇⸳ቯߐࠇߡࠆ9)ޕߎࠇߪ㧘ᣉ╷߇ᬺ❣ ⋡ᮡߩ㆐ᚑᐲߦၮߠߡലᕈߩⷰὐ߆ࠄ⹏ଔߐࠇࠆߛߌߢߪߥߊ㧘ࠕ࠙࠻ࡊ࠶࠻ߣࠦࠬ࠻ߩ㑐ଥߦၮߠ ߡല₸ᕈߩⷰὐ߆ࠄ߽⹏ଔߐࠇࠆߴ߈ߢࠆߣ߁ NPM ߩ⠨߃ᣇࠍᔀᐩߐߖߚߚߢࠆޕ2007 ᐕ CSR ߢߪ㧘Ԙਛᄩᐭ߮ᣇᐭࠍวࠊߖߡ㧘㊄ਥ⟵ࡌࠬߢ 1 ᐕ㑆ߦዋߥߊߣ߽ 3㧑㧘300 ంࡐࡦ ࠼ࠍ▵ᷫߔࠆߎߣ㧘ԙฦᐭ⋭╬ߦ߅ߡ㧘▤ℂ੍▚ࠍ 1 ᐕ㑆ߦ 5㧑ᷫߔࠆߎߣ㧘Ԛ࿕ቯ⾗↥ࠍ 2004-05 ᐕᐲ߆ࠄ 2010-11 ᐕᐲߩ㑆ߦ 300 ంࡐࡦ࠼ಣಽߔࠆߎߣ߇⚂ߐࠇߡࠆޕ 8) ᱦ੍▚Ⓧߦߪ㧘RfR ߦ DEL ߣ AME ߩౝ⸶߮⾗Ḯ੍▚ߣ⾗ᧄ੍▚ߩౝ⸶߽⸘ߐࠇߡࠆޕ
9) 2004 ᐕ SR ߹ߢߪ㧘ࠨࡆࠬวᗧ㧔Public Service agreements : PSA㧕ߩ৻ㇱߣߒߡᐭ⋭╬ߦࠦࠬ࠻ߩᷫ㧘⡯ຬߩ⚐ᷫߥߤߦ 㑐ߔࠆቯ㊂⊛ߥ⋡ᮡ୯߇⸳ቯߐࠇߡߚޕ
㧙㧙
㧞㧚੍▚⛔߳ߩኻᔕ
IAS/IFRS ߢߪ㧘⽷ോ⻉ߣߒߡ⾉୫ኻᾖ㧘៊⋉⸘▚ᦠ㧘ᜬಽᄌേ⸘▚ᦠ߮ࠠࡖ࠶ࠪࡘࡈࡠ⸘ ▚ᦠࠍᚑߔࠆߎߣߣߐࠇߡࠆ߇10)㧘੍▚ߩၫⴕ⚿ᨐࠍ␜ߔࠆߎߣࠍ⋡⊛ߣߒߚ⸘▚ᦠߩᚑࠍ᳞ ߡߥޕߘߎߢ㧘ࠗࠡࠬߩਛᄩᐭߪ㧘ฦᐭ⋭ߦ߅ߡ੍▚ၫⴕߩ▤ℂ߇ㆡᱜߦⴕࠊࠇ㧘੍▚⛔߇ ലߦᯏ⢻ߒߚߎߣࠍ⼏ળߦႎ๔ߔࠆߚ㧘IAS/IFRS ߦᣂߚߦㅊടߔࠆળ⸘ಣℂߣߒߡᰴߩࠃ߁ߥ⸘▚ ᦠࠍᚑߔࠆߎߣߣߒߡࠆޕ 㧔㧝㧕ޓ⼏ળᱦ▚ᦠ⼏ળᱦ▚ᦠ㧔Statement of Parliamentary Supply㧕ߢߪ㧘ᒰᐕᐲߩ▚ߪ⾗Ḯⷐ᳞ߣ㊄ⷐ᳞ߦಽߌ ࠄࠇࠆޕ⾗Ḯⷐ᳞ߢߪ㧘ᱦ੍▚Ⓧߢᛚߐࠇߚᒰᐭ⋭ߩቢో⊒↢ਥ⟵ࡌ੍ࠬ▚ߩታ❣ࠍ␜ߔࠆ ߚ㧘RfR ߦታ㓙ߩᡰ㗵߇੍▚㗵ߣኻᲧߐࠇࠆᒻߢߘࠇߙࠇ⸘ߐࠇࠆޕ߹ߚ㧘ᡰ㗵ߦߟߡߪ㧘 ౝ⸶ߣߒߡ✚ᡰ㗵㧘ᡰߦలߡࠄࠇߚ⥄Ꮖ㗵㧔ⴕࠨࡆࠬߩឭଏߦ߁ᚻᢙᢱ╬㧕߮ߘߩᏅߣߒ ߡ⚐ᡰ㗵߇⸘ߐࠇࠆޕ㊄ⷐ᳞ߢߪ㧘ᱦ੍▚Ⓧߢ৻ߒߡᛚߐࠇߚᒰᐭ⋭ߩ㊄ਥ⟵ࡌࠬ ੍▚ߩታ❣ࠍ␜ߔࠆߚ㧘ታ㓙ߩ⚐ᡰ㗵߇੍▚㗵ߣኻᲧߐࠇࠆᒻߢ⸘ߐࠇࠆޕ⾗Ḯⷐ᳞ߢࠇ㧘 ㊄ⷐ᳞ߢࠇ㧘੍▚㗵ߣ▚㗵ߦਵ㔌ߩࠆ႐วߦߪߘߩℂ↱ࠍ⸥ㅀߔࠆߎߣߣߐࠇ㧘▚㗵߇੍▚㗵ࠍ ㆊߒߡࠆ႐วߦߪᱜ੍▚ߩߚߩ⺑ࠍ⸥ㅀߔࠆߎߣ߇᳞ࠄࠇߡࠆޕ⼏ળᱦ▚ᦠߩᵈ⸥ߢ ߪ㧘ቢో⊒↢ਥ⟵ࡌࠬߩ⾗Ḯⷐ᳞ߣ㊄ਥ⟵ࡌࠬߩ㊄ⷐ᳞ߩ▚㗵ߩ㑐ଥࠍ⺞ᢛߔࠆߚ㧘⾗ᧄ⊛ ขᒁ㗵㧔⾗↥ߩขᓧ⾌╬㧕㧘⥄Ꮖ㗵㧔⾗↥ߩᄁළ㗵╬㧕߮㕖⾗㊄⊛ขᒁ㗵㧔ᷫଔఘළ⾌╬㧕߇⸘ߐ ࠇࠆ11)㧔⼏ળᱦ▚ᦠߩ᭽ᑼߦߟߡߪ㧘㧟ෳᾖ㧕ޕ
㧟ޓ⼏ળᱦ▚ᦠ
㧝ޓ⾗Ḯⷐ᳞ 200X-0Y㧔ජࡐࡦ࠼㧕 200W-0X㧔ජࡐࡦ࠼㧕 ᱦ੍▚Ⓧ㗵 ޓ▚ ▵⚂㧔ㆊ㧕 㧔A㧕㧙㧔B㧕 ޓ▚ ⾗Ḯⷐ᳞㗄 ᵈ⸥ ✚ᡰ㗵 ⥄Ꮖ㗵 ⚐ᡰ㗵㧔A㧕 ✚ᡰ㗵 ⥄Ꮖ㗵 ⚐ᡰ㗵㧔A㧕 ⚐ᡰ㗵 RfR 1 RfR 2 RfR 3 RfR 4 ⾗Ḯ⸘ 㧞ޓ㊄ⷐ᳞ 200X-0Y㧔ජࡐࡦ࠼㧕 200W-0X㧔ජࡐࡦ࠼㧕 ᱦ੍▚Ⓧ 㧔A㧕 ▚ 㧔B㧕 ▵⚂㧔ㆊ㧕㧔A㧕-㧔B㧕 ޓ▚ ⚐㊄ⷐ᳞㧔ౖ㧕HM Treasury 㧔2008c㧕 Statement of Parliamentary Supply
10) IAS 1.8.
㧙㧙 㧔㧞㧕ޓᬺോࠦࠬ࠻⸘▚ᦠ
ᬺോࠦࠬ࠻⸘▚ᦠ㧔Operating Cost Statement㧕ߢߪ㧘ᒰᐭ⋭ߩ⽷ോ⊛ߥᬺോㆇ༡ߩታ❣ࠍ␜ߔࠆߚ㧘 ▤ℂᵴേ߮ࡊࡠࠣࡓߦࠦࠬ࠻߇⸘ߐࠇࠆޕ▤ℂᵴേߦߟߡߪ৻ߒߡੱઙ⾌㧘ߘߩઁߩ▤ℂࠦ ࠬ࠻߮⥄Ꮖ㗵߇⸘ߐࠇࠆޕ߹ߚ㧘ࡊࡠࠣࡓߦߟߡߪ RfR ߦ㧘ੱઙ⾌㧘ࡊࡠࠣࡓࠦࠬ࠻ ߮⥄Ꮖ㗵߇⸘ߐࠇࠆޕ⼏ળᱦ▚ᦠߦߪᱦ੍▚Ⓧߩታ❣ߒ߆⸘ߐࠇߥ߇㧘ᬺോࠦࠬ࠻ ⸘▚ᦠߦߪᱦ੍▚Ⓧߩታ❣ߦട߃㧘⼏ળߩ⼏ࠍⷐߒߥᣢቯ⾌ߩታ❣߽߹ࠇࠆޕߎࠇߦࠃࠅ㧘ᒰ ᐭ⋭ోߣߒߡ CSR ߢ⸳ቯߐࠇߚ▤ℂ੍▚ߦ㑐ߔࠆ VFM ⋡ᮡߩ㆐ᚑ⁁ᴫࠍᬌ⸽ߔࠆߎߣ߇น⢻ߦߥ ࠆ12)ޕᬺോࠦࠬ࠻⸘▚ᦠߪ㧘ᒰᐭ⋭ߛߌߩㇱಽߣᒰᐭ⋭߇ᚲ▤ߔࠆၫⴕࠛࠫࠚࡦࠪ㧘NDPB ╬ࠍ ㅪ⚿ߒߚㇱಽߢ᭴ᚑߐࠇࠆ㧔ᬺോࠦࠬ࠻⸘▚ᦠߩ᭽ᑼߦߟߡߪ㧘㧠ෳᾖ㧕ޕ
㧠ޓᬺോࠦࠬ࠻⸘▚ᦠ
㧔200Y ᐕ 3 31 ᣣ⚳ੌᐕᐲ㧕
200X-0Y㧔ජࡐࡦ࠼㧕 200W-0X㧔ජࡐࡦ࠼㧕 ޓ ㅪޓ⚿ ㅪ ⚿ ࠦࠬ࠻ ᵈ⸥ ੱઙ⾌ ߘߩઁߩ ࠦࠬ࠻ ⥄Ꮖ㗵 ੱઙ⾌ ߘߩઁߩ ࠦࠬ࠻ ⥄Ꮖ㗵 ▤ℂࠦࠬ࠻ ޓੱઙ⾌ ޓߘߩઁߩ▤ℂࠦࠬ࠻ ޓ⥄Ꮖ㗵 ࡊࡠࠣࡓࠦࠬ࠻ RfR1 ޓੱઙ⾌ ޓࡊࡠࠣࡓࠦࠬ࠻ ޓ⥄Ꮖ㗵 ࡊࡠࠣࡓࠦࠬ࠻ RfR2 ޓੱઙ⾌ ޓࡊࡠࠣࡓࠦࠬ࠻ ޓ⥄Ꮖ㗵 ࡊࡠࠣࡓࠦࠬ࠻ RfR3 ޓੱઙ⾌ ޓࡊࡠࠣࡓࠦࠬ࠻ ޓ⥄Ꮖ㗵 ⸘ 㧔A㧕 㧔B㧕 㧔C㧕 㧔D㧕 㧔E㧕 㧔F㧕 ⚐ᬺോࠦࠬ࠻ 㧔A㧕+㧔B㧕-㧔C㧕 㧔D㧕+㧔E㧕-㧔F㧕 㧔ౖ㧕HM Treasury㧔2008c㧕 Consolidated Operating Cost Statement㧟㧚ዉᓟߩ⺖㗴
ࠗࠡࠬߢߪ㧘1998 ᐕߦ⽷ቯൻⷙᓞ߇ቯߐࠇ㧘ਛᄩᐭ߇Ḱߔߴ߈⽷ㆇ༡ߩේೣߣߒߡ㧘 Ԙㅘᕈ㧘ԙቯᕈ㧘Ԛ⽿છ㧘ԛᐔᕈ㧘Ԝല₸ᕈߩ 5 ේೣ߇ⷙቯߐࠇߚޕਛᄩᐭߪߎߩ⽷ቯൻⷙ ᓞߦၮߠ߈㧘⽷ㆇ༡ߩ 5 ේೣߣᢛว⊛ߥ⽷⋡ᮡ߮⽷ⷙᓞࠍ⸳ቯߒߥߌࠇ߫ߥࠄߥߣߐࠇߚޕࡉ ࠙ࡦᮭߪ೨ࡉࠕᮭߩ⽷ⷙᓞࠍ〯ⷅߒߡ߅ࠅ㧘Ԙ᥊᳇ߩᓴⅣࠍㅢߓߡ㧘ᐭߩ୫ࠇߪᛩ⾗⊛ᡰ ߩߚߛߌߦⴕ㧘⚻Ᏹ⊛ᡰߪ⚻Ᏹ⊛ߢ⾔ࠊߥߌࠇ߫ߥࠄߥ㧔㤛㊄࡞࡞㧕㧘ԙ᥊᳇ߩᓴⅣࠍㅢ ߓߡ㧘ㇱ㐷ߩ⚐ௌോࠍ GDP Ყߢቯ⊛߆ߟᘕ㊀ߥ᳓Ḱߦߚߥߌࠇ߫ߥࠄߕ㧘ઁߩ᧦ઙ߇╬ߒߌࠇ߫㧘 ᥊᳇ߩᓴⅣࠍㅢߓߡ㧘ㇱ㐷ߩ⚐ௌോࠍ GDP Ყߢ 40㧑એਅߦ⛽ᜬߒߥߌࠇ߫ߥࠄߥ㧔ᜬ⛯⊛ᛩ⾗࡞ 12) HM Treaury(2008b)5.4.8-5.4.11.㧙㧙 ࡞㧕ߣ߁ 2 ߟߩ⽷ⷙᓞࠍ⸳ቯߒߡࠆޕ ߩ㤛㊄࡞࡞߮ᜬ⛯⊛ᛩ⾗࡞࡞ߪ㧘࿖᳃⚻ᷣ⸘▚ߢᓧࠄࠇࠆ⽷ോᖱႎߢ⸳ቯߐࠇߡ߅ࠅ㧘UK GAAP ࠍㆡ↪ߒߚ⽷ോᖱႎߢߪ⸳ቯߐࠇߡߥޕߎߩࠃ߁ߦ⽷ⷙᓞߪ੍▚⛔ߩၮ␆ߦߥߞߡࠆߦ ߽߆߆ࠊࠄߕ㧘ߩߣߎࠈ UK GAAP ࠍㆡ↪ߒߚ⽷ോᖱႎߢߪ⸳ቯߐࠇߡ߅ࠄߕ㧘⽷ⷙᓞߦ㑐ߒߡߪ UK GAAP ߣ੍▚⛔ߣߩࡦࠥࠫ߇࿑ࠄࠇߡߥޕ৻ᣇ㧘⽷ോ⋭ߪᣇ࿅╬ࠍߚㇱ 㐷ోߩ⽷ോ⻉㧔Whole of Government Accounts㧦WGA㧕ࠍᚑߔࠆߎߣߣߐࠇ13)㧘UK GAAP ߦḰ ߒߚ WGA ߩᚑߦขࠅ⚵ࠎߢߚ߇㧘ਛᄩᐭߩ⽷ോ⻉ߣห᭽ߦ 2009-10 ᐕᐲࠃࠅ IAS/IFRS ߦḰ ߒߡᚑߔࠆߎߣ߇⊒ߐࠇߚ14)ޕߒߚ߇ߞߡ㧘IAS/IFRS ߩዉᓟ㧘⽷ⷙᓞߦ߅ߡ੍▚⛔ߣߩ ࡦࠤࠫࠍ࿑ࠆߚ㧘IAS/IFRS ߦḰߒߡᚑߐࠇߚ WGA ߆ࠄᓧࠄࠇࠆ⽷ോᖱႎࠍ↪ߡ㧘߆ߦ㤛 ㊄࡞࡞߮ᜬ⛯⊛ᛩ⾗࡞࡞ࠍ⸳ቯߔࠆ߆߇⺖㗴ߣߥࠆޕ
Φޓ⽷ോႎ๔߳ߩኻᔕ
ળ⸘ߩ⋡⊛ߩ৻ߟߪ㧘⺑⽿છߩጁⴕߦᔅⷐߥ⽷ോᖱႎࠍឭଏߔࠆߎߣߦࠆޕⴕᵴേߩᄙ᭽ൻߣ ⽷⁁ᴫߩᖡൻߦ㧘࿖߇ᒝ⊛ߦᓽߒߚ⒅⒢ߩ↪⁁ᴫ߿⾗↥⽶ௌߩ⁁ᴫࠍಽ߆ࠅ߿ߔߊ㐿␜ߔ ࠆߎߣߦࠃࠅ㧘ߘߩ⺑⽿છࠍጁⴕߔࠆߎߣ߇㊀ⷐߦߥߞߡ߈ߡࠆޕߎߩߚળ⸘ߪ㧘࿖ߩ⽷⁁ᴫ ߦߟߡ㧘⼏ળߦኻߔࠆႎ๔⟵ോࠍᨐߚߔߣߣ߽ߦ㧘ᐢߊ࿖᳃ߦኻߒߡ߽⺑ߔࠆߎߣࠍ⋡⊛ߣߒߡࠆޕ ߘߎߢ㧘ࠗࠡࠬߩਛᄩᐭ߇⽷ോႎ๔߳ߩኻᔕࠍ࿑ࠆߚ㧘IAS/IFRS ߦߤߩࠃ߁ߥୃᱜㅊടࠍⴕ߅ ߁ߣߒߡࠆߩ߆ߡߺߚޕ㧝㧚⽷ോႎ๔߳ߩኻᔕ
ㇱ㐷ߪ╷⋡⊛ࠍ㆐ᚑߔࠆߚߦⴕࠨࡆࠬࠍឭଏߒߡࠆߎߣ߆ࠄ㧘᳃㑆ㇱ㐷ߣߪ⇣ߥࠆ⾗↥ ࠍߒߚࠅ㧘⽶ௌࠍ⽶߁႐ว߇ࠆޕߎߩࠃ߁ߥ⾗↥⽶ௌߦߟߡߪ㧘ડᬺળ⸘ߢߪ੍ቯߐࠇߡߥ ߚ㧘⺑⽿છࠍጁⴕߔࠆߚߦߪ㧘ㇱ㐷ߩ․ᕈߦኻᔕߒߚળ⸘ಣℂ߇ᔅⷐߦߥࠆޕߘߎߢ㧘ࠗࠡ ࠬߩਛᄩᐭߪ㧘⺑⽿છߩะࠍ࿑ࠆߚ㧘ᰴߩࠃ߁ߦ IAS/IFRS ߩળ⸘ಣℂࠍୃᱜߒߚࠅ㧘ᣂߚߥ ળ⸘ಣℂࠍㅊടߔࠆߎߣߣߒߡࠆޕ 㧔㧝㧕ޓᐕ㊄ળ⸘ᐕ㊄ળ⸘㧔Pensions Accounting㧕ߦ㑐ߔࠆળ⸘ಣℂߪ㧘IAS/IFRS ߢߪޟIAS 19㧔ᓥᬺຬ⛎ઃ㧕ޠ߮ޟIAS 26㧔ㅌ⡯⛎ઃᐲߩળ⸘߮ႎ๔㧕ޠߢⷙቯߐࠇߡࠆޕࠗࠡࠬߩਛᄩᐭߪ㧘ᐕ㊄ᐲߦኻߔࠆ࿖᳃ߩ 㑐ᔃ߇㜞ߚ㧘ฦᐭ⋭߇ᚑߔࠆ⽷ോ⻉ߦട߃㧘IAS/IFRS ߦᣂߚߦㅊടߔࠆળ⸘ಣℂߣߒߡਛᄩ ᐭ߇ㆇ༡ߔࠆᐕ㊄ᐲ15)ߦᐕ㊄ᐲ▚ᦠࠍᚑߔࠆߎߣߣߒߡࠆޕᐕ㊄ᐲߦᚑߐࠇࠆᐕ㊄ ᐲ▚ᦠߪ㧘Ԙ⼏ળᱦ▚ᦠ㧘ԙᱦ⸘▚ᦠ㧘Ԛ⾉୫ኻᾖ㧘ԛࠠࡖ࠶ࠪࡘࡈࡠ⸘▚ᦠߥߤߢ᭴ ᚑߐࠇࠆޕᐕ㊄ᐲ▚ᦠߢߪ㧘ฦᐭ⋭㧔ᬺਥ㧕߮⡯ຬ㧔ⵍ㒾⠪㧕߇⽶ᜂߔࠆ㒾ᢱߪ㧘ᱦ⸘▚ᦠߦ 13) GRA ᴺ Sec. 9(1). 14) ਛᄩᐭߩ⽷ോ⻉ߣห᭽ߦ㧘⽷ോᄢ⤿ߪᒰೋ㧘2007 ᐕ੍▚ᦠߦ߅ߡ㧘2008-09 ᐕᐲࠃࠅ WGA ࠍ IAS/IFRS ߦḰߒߡᚑߔ ࠆᣦ⊒ߒߚ߇㧘2008 ᐕ੍▚ᦠߦ߅ߡ㧘IAS/IFRS ߩㆡ↪ࠍ 2009-10 ᐕᐲ߹ߢᑧᦼߔࠆᣦ⊒ߒߚޕ 15) ോຬᐕ㊄ᐲ㧘㒽ァᐕ㊄ᐲ㧘࿖᳃ஜᐽ㒾⠧㦂ᐕ㊄ᐲ㧘ᢎຬ⠧㦂ᐕ㊄ᐲߥߤ⾮⺖ᣇᑼࠍណ↪ߔࠆ 14 ߩᐕ㊄ᐲ߇ኻ⽎ ߣߥߞߡࠆޕ
㧙㧙 ߅ߡᱦߣߒߡ⸘ߐࠇࠆޕ߹ߚ㧘ฦᐭ⋭ߩㅌ⡯⠪ߦኻߔࠆ᧪⛎ઃߪ㧘㒾ᢙℂߩቯߦၮߠߡ ▚ቯߐࠇ㧘⾉୫ኻᾖߦ߅ߡᐕ㊄ௌോߣߒߡ⸘ߐࠇࠆޕߎߩᐕ㊄ௌോߪ㧘੍ᗐߐࠇࠆ⛎ਈ᳓Ḱࠍ↪ ߥ߇ࠄ᧪ߩ⛎ઃ㗵ߩଔ୯ߣߒߡ▚ቯߐࠇࠆ16)ޕߥ߅㧘ᐕ㊄ᐲ▚ᦠߢߪ㧘ฦᐭ⋭߇⽶ᜂߔࠆ㒾 ᢱߪᱦ⸘▚ᦠߦ߅ߡᱦߣߒߡ⸘ߐࠇࠆ߇㧘ฦᐭ⋭߇ᚑߔࠆ⽷ോ⻉ߢߪ㧘ᬺോࠦࠬ࠻⸘▚ᦠߦ ߅ߡ⡯ຬࠦࠬ࠻ߣߒߡ⸘ߐࠇࠆޕ 㧔㧞㧕ޓࠗࡦࡈ⾗↥
ࠗࡦࡈ⾗↥㧔Infrasture Assets㧕ߦ㑐ߔࠆળ⸘ಣℂߪ㧘IAS/IFRS ߢߪޟIAS 16㧔ᒻ࿕ቯ⾗↥㧕ޠߢⷙቯ ߐࠇߡࠆޕࠗࡦࡈ⾗↥ߣߪ㧘ℂ⊛ߦᐢᄢߥၞࠍኻ⽎ߦࠨࡆࠬࠍឭଏߔࠆߚߦⶄᢙߩ⾗↥ࠍ⛔ วߒߚࡀ࠶࠻ࡢࠢߩߎߣߢ㧘〝ࡀ࠶࠻ࡢࠢ㧘ਅ᳓⸳㧘㔚ജଏ⛎⸳㧘ㅢାࡀ࠶࠻ࡢࠢߥߤ߇ ᒰߔࠆޕߎࠇࠄߩࠗࡦࡈ⾗↥ߪ㧘৻ቯߩᯏ⢻ߦ․ൻߒߡߡઁߩ↪ㅜߦォ↪ߢ߈ߥ⾗↥ߢ᭴ᚑߐࠇ ߡࠆߥߤ㧘ㅢᏱߩᒻ࿕ቯ⾗↥ߣߪ⇣ߥࠆߚ㧘IAS/IFRS ߢⷙቯߐࠇߡࠆળ⸘ಣℂߦୃᱜࠍട߃ߡ ࠆޕઍ⊛ߥࠗࡦࡈ⾗↥ߢࠆ〝ࡀ࠶࠻ࡢࠢࠍߦߍࠆߣ㧘〝ࡀ࠶࠻ࡢࠢߪ〝㕙ߣߘߩઁ ߩ⾗↥㧔㧘᭴ㅧ‛߮ㅢା⸳㧕ߦಽ㘃ߐࠇ㧘⾉୫ኻᾖ߳ߩ⸘ଔ㗵╬ߦ㑐ߔࠆળ⸘ಣℂ߇⇣ߥࠆޕ ߟ߹ࠅ㧘ߘߩઁߩ⾗↥ߦߟߡߪ㧘ޟIAS 16㧔ᒻ࿕ቯ⾗↥㧕ޠߢⷙቯߐࠇߡࠆㅢᏱߩᒻ࿕ቯ⾗↥ߣห ᭽ߩળ⸘ಣℂ߇ㆡ↪ߐࠇࠆ㧔㧝ෳᾖ㧕ޕ৻ᣇ㧘〝㕙ߦߟߡߪ㧘〝▤ℂ⠪ߦࠃࠅන৻ߩ⾗↥ߣߥߐࠇ ߚߢ㧘ࠨࡆࠬឭଏ⢻ജߦၮߠߡౣ⺞㆐ේଔߢ᷹ቯߐࠇ㧘ࠨࡆࠬឭଏ⢻ജࠍ㜞ࠆߘߩᓟߩᡰߪ ߔߴߡ⾗↥ൻߐࠇࠆޕ߹ߚ㧘〝㕙ߪᜰᮡ߮〝㕙⁁ᘒߦ㑐ߔࠆ⺞ᩏ⚿ᨐߦࠃࠅ㧘Ფᐕᐲౣ⹏ଔߐࠇ㧘⹏ଔ Ⴧߩ႐วߦߪ⹏ଔⓍ┙㊄ߦⓍߺ┙ߡࠄࠇ㧘⹏ଔᷫߩ႐วߦߪ⹏ଔⓍ┙㊄߇ᷫ㗵ߐࠇ㧘⋧Ვߐࠇߚᓟߪᬺോ ࠦࠬ࠻ߦ⸘ߐࠇࠆ17)ޕ 㧔㧟㧕ޓㆮ↥⾗↥
ㆮ↥⾗↥㧔Heritage Assets㧕ߦ㑐ߔࠆળ⸘ಣℂߪ㧘IAS/IFRS ߢߪޟIAS 16㧔ᒻ࿕ቯ⾗↥㧕ޠߢⷙቯߐࠇߡ ࠆޕㆮ↥⾗↥ߣߪ㧘ᢥൻ⊛㧘ⅣႺ⊛ߪᱧผ⊛ଔ୯߇ࠆߎߣ߆ࠄ㧘᧪ઍߩߚߦሽߔࠆᗧ࿑ࠍᜬߞ ߡᚲߐࠇࠆ⾗↥ߢ㧘ᱧผ⊛ᑪㅧ‛㧘⠨ฎቇ⊛ㆮ〔㧘ᱧผ⊛ߦ㊀ⷐߥᱞེ⑼ቇⵝ⟎㧘⟤ⴚຠߥߤ߇ᒰ ߔࠆޕߎࠇࠄߩㆮ↥⾗↥ߪߘߩଔ୯߇Ꮢ႐ଔᩰߦᤋߐࠇߦߊߥߤ㧘ㅢᏱߩᒻ࿕ቯ⾗↥ߣߪ⇣ߥࠆߚ 㧘IAS/IFRS ߢⷙቯߐࠇߡࠆળ⸘ಣℂߦୃᱜࠍട߃ߡࠆޕߟ߹ࠅ㧘ㆮ↥⾗↥ߪᬺോ↪ㆮ↥ߣ㕖ᬺോ↪ ㆮ↥ߦಽ㘃ߐࠇ㧘⾉୫ኻᾖ߳ߩ⸘ଔ㗵ߦ㑐ߔࠆળ⸘ಣℂ߇⇣ߥࠆޕߎߎߢ㧘ᬺോ↪ㆮ↥ߣߪ㧘ฦᐭ⋭ ߇ㆮ↥ߣߒߡᚲߒߡࠆߛߌߢߪߥߊ㧘ᣣᏱᬺോ߿ⴕࠨࡆࠬߩឭଏߥߤߦ߽↪ߒߡࠆㆮ↥ߢ ࠆޕ߹ߚ㧘㕖ᬺോ↪ㆮ↥ߣߪ㧘ฦᐭ⋭߇ኾࠄᒰ⾗↥ࠍሽߔࠆߚߦᚲߒߡࠆ⾗↥ߢࠆޕᬺോ↪ ㆮ↥ߦߟߡߪ㧘ޟIAS 16㧔ᒻ࿕ቯ⾗↥㧕ޠߢⷙቯߐࠇߡࠆㅢᏱߩᒻ࿕ቯ⾗↥ߣห᭽ߩળ⸘ಣℂ߇ㆡ↪ ߐࠇࠆ㧔㧝ෳᾖ㧕ޕ৻ᣇ㧘㕖ᬺോ↪ㆮ↥ߦߟߡߪ㧘Ԙᒰળ⸘ᐕᐲߦ⾼ߐࠇߚ߽ߩߪขᓧේଔ㧘ԙᣢ ሽߩ߽ߩ߮ᒰળ⸘ᐕᐲߦነઃߐࠇߚ߽ߩߢ㧘㘃ૃ⾗↥ߦ㑐ߔࠆᏒ႐߇ࠆ႐วߦߪᤨଔ㧘Ԛᣢሽߩ߽ ߩ߮ᒰળ⸘ᐕᐲߦነઃߐࠇߚ߽ߩߢ㧘㘃ૃ⾗↥ߦ㑐ߔࠆᏒ႐߇ߥ႐วߦߪᷫଔఘළᓟߩౣ⺞㆐ේଔ㧘 ԛ㘃ૃ⾗↥ߦ㑐ߔࠆᏒ႐߇ߥߊ㧘ᒰ⾗↥߇ౣ⺞㆐ߐࠇࠆน⢻ᕈ߇ࠆ႐วߦߪᷫଔఘළᓟߩౣ⺞㆐ේଔ㧘 Ԝ㘃ૃ⾗↥ߦ㑐ߔࠆᏒ႐߇ߥߊ㧘ᒰ⾗↥߇ౣ⺞㆐ߐࠇࠆน⢻ᕈ߇ߥ႐วߦߪࡠߢ᷹ቯߐࠇࠆ18㧕ޕ 16) HM Treasury(2008b)12.2.4, 12.3.5, 12.3.6. 17) HM Treasury(2008b)6.2.9-6.2.13. 18) HM Treasury(2008b)6.2.20-6.2.24.
㧙㧙
㧞㧚ዉᓟߩ⺖㗴
PFI㧔Private Finance Initiative㧕ᄾ⚂ࠍߚ᳃ㅪ៤ᬺ㧔Public-Private Partnerships㧦PPP㧕ߦ㑐ߔࠆળ ⸘ಣℂߪ㧘IAS/IFRS ߢߪޟIFRIC 12㧔ࠨࡆࠬ⼑ਈᄾ⚂㧕ޠߢⷙቯߐࠇߡࠆޕ⼑ਈ⠪㧔ฦᐭ⋭㧕ߣㆇ༡⠪㧔᳃ 㑆ㇱ㐷ߩᬺ⠪㧕ߣߩ PFI ᄾ⚂ߦ߅ߡ㧘ㆇ༡⠪ߪ〝㧘ᯅ㧘࠻ࡦࡀ࡞╬ߩࠗࡦࡈߩᑪ⸳╬߮▤ℂㆇ ༡ࠍⴕ㧘৻ቯᦼ㑆ߦࠊߚߞߡⴕࠨࡆࠬߩឭଏࠍⴕ߁ޕ⼑ਈ⠪ߪㆇ༡⠪ߦኻߒߡ㧘ឭଏߐࠇߚⴕࠨ ࡆࠬߩ᳓Ḱߦᔕߓߡᡰᛄࠍⴕ߁ޕPFI ᄾ⚂ߩળ⸘ಣℂߪ㧘ⴕߩ UK GAAP ߢߪࠬࠢ⚻ᷣଔ୯ࠕࡊࡠ ࠴߇ណ↪ߐࠇߡࠆ߇㧘IAS/IFRS ߢߪᡰ㈩ࠕࡊࡠ࠴߇ណ↪ߐࠇߡࠆޕᓟ㧘IAS/IFRS ߩዉߦ ᡰ㈩ࠕࡊࡠ࠴߇ណ↪ߐࠇࠇ߫㧘ฦᐭ⋭ߩ⾉୫ኻᾖߦ⸘ߐࠇࠆ PFI ⾗↥߮ PFI ⽶ௌ߇Ⴧടߔࠆߎߣ ߇ㄟ߹ࠇߡࠆ19)ޕ ৻ᣇ㧘⽷ⷙᓞߩ৻ߟߢࠆᜬ⛯⊛ᛩ⾗࡞࡞ߩㆩ⁁ᴫߦߟߡߪ㧘ߩ᥊᳇ᓴⅣ߇ᆎ߹ߞߡએ㒠㧘 ㇱ㐷ߩ⚐ௌോ㧔✚ௌോᱷ㜞 - ㊄Ⲣ⾗↥㧕ߩ GDP Ყ߇ 40㧑એਅߦߥߞߡࠆ߆ߤ߁߆ߢ್ᢿߐࠇߡࠆޕ ߎߩ⚐ௌോߩ▚ቯߪ㧘࿖᳃⚻ᷣ⸘▚ߢⴕࠊࠇߡࠆ߇㧘࿖᳃⚻ᷣ⸘▚ߦߪ PFI ᄾ⚂ߩขᛒߦ㑐ߔࠆ ⷙቯ߇ߥߚ㧘PFI ⾗↥߮ PFI ⽶ௌߪ߹ࠇߡߥޕߒ߆ߒ㧘PFI ᄾ⚂ߩ⽷⊛߮⚻ᷣ⊛㊀ⷐᕈ ߦ㐓ߺ㧘PFI ⾗↥߮ PFI ⽶ௌࠍฦᐭ⋭ߩળ⸘ಣℂߦᓥߞߡ࿖᳃⚻ᷣ⸘▚ߦ▚ߔࠆߎߣ߇ᬌ⸛ߐࠇߡ ࠆ20)ޕߦ PFI ⾗↥߮ PFI ⽶ௌ߇࿖᳃⚻ᷣ⸘▚ߦෳߐࠇࠆߣ㧘PFI ⾗↥ߪ㊄Ⲣ⾗↥ߢߪߥߚ㧘⚐ ௌോ߇Ⴧടߔࠆߎߣߦߥࠆޕߒߚ߇ߞߡ㧘IAS/IFRS ߩዉᓟ㧘PFI ᄾ⚂ߪ⽷ⷙᓞߩⷰὐ߆ࠄࠝࡈࡃ ࡦࠬಣℂ߳ߩࠗࡦࡦ࠹ࠖࡉ߇ᒝߊߊߚ㧘߆ߦ PFI ᄾ⚂ߦ IAS/IFRS ࠍ෩ᩰߦㆡ↪ߔࠆ߆߇⺖㗴ߣ ߥࠆޕ
Χޓ╷⹏ଔ߳ߩኻᔕ
ળ⸘ߩ⋡⊛ߩ৻ߟߪ㧘ല₸⊛ߥ⽷ᵴേߦᔅⷐߥ⽷ോᖱႎࠍឭଏߔࠆߎߣߦࠆޕฦᐭ⋭ߩ╷♽ ߪ㧘⋡⊛ψᚻᲑߩ㑐ଥߣߒߡᝒ߃ࠆߣ㧘ޟ╷㧔⁜⟵㧕ψᣉ╷ψോᬺޠߢ᭴ᚑߐࠇࠆޕ╷⹏ଔߪߎߩࠃ ߁ߥ╷♽ߦၮߠߡⴕࠊࠇࠆߚ㧘ฦᐭ⋭ߪ⹏ଔ⚿ᨐࠍ〯߹߃ߚ╷ߩ⋥ߒࠍⴕ㧘ࠃࠅല₸ᕈߩ 㜞㧘ᚗߪࠃࠅ⾌↪ኻലᨐߩ㜞╷ᚻᲑߦࠃࠅᄙߊߩ੍▚ࠍ㈩ಽߔࠇ߫㧘⽷ᵴേߩല₸ൻࠍ࿑ࠆߎ ߣ߇น⢻ߣߥࠆޕߎߩߚળ⸘ߪ㧘ࠕ࠙࠻ࡊ࠶࠻ߩឭଏ߮ࠕ࠙࠻ࠞࡓߩ㆐ᚑߦⷐߒߚࠦࠬ࠻ࠍឭଏߔ ࠆߎߣࠍ⋡⊛ߣߒߡ߅ࠅ㧘╷⹏ଔߦ⾗ߔࠆߎߣ߇᳞ࠄࠇߡࠆ21)ޕߘߎߢ㧘ࠗࠡࠬߩਛᄩᐭ߇ ╷⹏ଔ߳ߩኻᔕࠍ࿑ࠆߚ㧘IAS/IFRS ߦߤߩࠃ߁ߥୃᱜㅊടࠍⴕ߅߁ߣߒߡࠆߩ߆ߡߺߚޕ㧝㧚╷⹏ଔߩⷐ
ࠗࠡࠬߢߪ㧘2007 ᐕ CSR ߦ߅ߡ㧘ᣂߚߥ╷⹏ଔߩᨒ⚵ߺ߇ዉߐࠇߚޕᣂߚߥ╷⹏ଔߩᨒ⚵ ߺߪ㧘ᐭࡌ࡞ߩ⋡ᮡࠍ⸳ቯߒߚࠨࡆࠬวᗧ㧔PSA㧕ߣᐭ⋭ࡌ࡞ߩ⋡ᮡࠍ⸳ቯߒߚᐭ⋭ᚢ⇛⋡⊛ 㧔Departmental Strategic Objectives㧦DSO㧕ߢ᭴ᚑߐࠇߡࠆ㧔2007 ᐕ CSR ߦ߅ߌࠆ╷⹏ଔߩᨒ⚵ߺߦߟ ߡߪ㧘࿑㧝ෳᾖ㧕ޕߎߩ߁ߜ PSA ߢߪ㧘2007 ᐕ CSR ߩኻ⽎ᦼ㑆ߦ߅ߌࠆᐭోߩ╷⋡ᮡ߇ࠕ࠙࠻ ࠞࡓࡌࠬߢ⸘ 30 ⸳ቯߐࠇࠆߣߣ߽ߦ㧘ޘߩ PSA ߦਥ▤ᐭ⋭߮㆐ᚑᐲࠍ᷹ቯߔࠆߚߩᬺ❣ᜰᮡ 19) ᄢ⍹᩵৻ (2007)p. 78ޕ 20) FRAB(2006a)p. 2. 21) ╷♽ߦၮߠߡ╷ᚻᲑߩല₸ᕈ߮⾌↪ኻലᨐࠍᲧセߔࠆߚߦߪ㧘ฦᐭ⋭߇ឭଏߒߚࠕ࠙࠻ࡊ࠶࠻ߩ㊂⾰߮␠ળ⚻ ᷣߦ߷ߒߚࠕ࠙࠻ࠞࡓࠍቯ㊂⊛ߦᛠីߔࠆߎߣ߇೨ឭߣߥࠆޕ㧙㧙
߇⸘ 152 ⸳ቯߐࠇߡࠆޕߘߒߡ㧘ޘߩ PSA ߦឭଏวᗧ㧔Delivery Agreement㧕߇ᚑߐࠇ㧘ߘߩਛߢ Ԙᬺ❣ᜰᮡߩቯ⟵⋡ᮡᦼ㒢⋡ᮡ୯㧘ԙᒰ⋡ᮡࠍ㆐ᚑߔࠆߚߩᚢ⇛㧘Ԛ㑐ㅪᐭ⋭߇ᨐߚߔߴ߈ᓎഀ ╬߇⸳ቯߐࠇࠆޕ
࿑㧝ޓ2007 ᐕ CSR ߦ߅ߌࠆ╷⹏ଔߩᨒ⚵ߺ
ࠨࡆࠬวᗧ (PSA) Ԙᐭోߩ╷⋡ᮡ㧔⸘ 30㧕㧘ԙਥ▤ᐭ⋭㧘ԚPSA ᬺ❣ᜰᮡ㧔⸘ 152㧕ߩ⸳ቯ ᐭࡌ࡞ ឭଏวᗧ ԘPSA ᬺ❣ᜰᮡߩቯ⟵⋡ᮡᦼ㒢⋡ᮡ୯㧘ԙᚢ⇛㧘Ԛ㑐ㅪᐭ⋭ߩᓎഀ╬ߩ⸳ቯ ᐭ⋭ᚢ⇛⋡⊛ (DSO) ฦᐭ⋭ߩᚢ⇛⋡⊛㧔⸘ 103㧕ߩ⸳ቯ ᐭ⋭ࡌ࡞ ᬺോ⸘↹ ԘDSOᬺ❣ᜰᮡ⋡ᮡᦼ㒢⋡ᮡ୯㧘ԙ╷ᚻᲑ㧘Ԛታᣉᯏ㑐㧘ԛDSO ߣPSA ߣߩኻᔕ㑐ଥ╬ߩ⸳ቯ ᐭ⋭ႎ๔ᦠ ⑺ቄᬺ❣ႎ๔ᦠ DSOᬺ❣ᜰᮡߩታ❣୯ߦၮߠߚ DSO ߩ㆐ᚑ⁁ᴫ╬ߩಽᨆ 㧔ౖ㧕HM Treasury 㧔2007c㧕 pp.187-267ࠃࠅᚑ ৻ᣇ㧘ฦᐭ⋭ߩ DSO ߢߪ㧘2007 ᐕ CSR ߩኻ⽎ᦼ㑆ߦ߅ߌࠆฦᐭ⋭ߩᚢ⇛⋡⊛߇ࠕ࠙࠻ࠞࡓࡌࠬߢ ⸘ 103 ⸳ቯߐࠇߡࠆޕฦᐭ⋭ߪ 2007 ᐕ CSR ߩኻ⽎ᦼ㑆ߦ߅ߡ㧘1 ࠞᐕߪ 3 ࠞᐕࠍኻ⽎ߣߒߚᬺോ ⸘↹㧔Business Plan㧕ࠍ╷ቯߒߡ߅ࠅ㧘ߘߩਛߢޘߩ DSO ߦԘ㆐ᚑᐲࠍ᷹ቯߔࠆߚߩᬺ❣ᜰᮡ⋡ ᮡᦼ㒢⋡ᮡ୯㧘ԙᒰ⋡⊛ࠍ㆐ᚑߔࠆߚߩ╷ᚻᲑ㧘Ԛᒰ╷ᚻᲑߩታᣉᯏ㑐㧘ԛ PSA ߣߩኻᔕ 㑐ଥ╬ࠍ⸳ቯߒߡࠆ㧔╷♽ߩ৻ߦߟߡߪ㧘࿑㧞ෳᾖ㧕ޕฦᐭ⋭ߪᐕ 2 ࿁㧘⠉ᐕᐲߩ 4 ೨ᓟߦᐭ ⋭ႎ๔ᦠ㧔Departmental Report㧕㧘12 ೨ᓟߦ⑺ቄᬺ❣ႎ๔ᦠ㧔Autumn Performance Report㧕ࠍߘࠇߙࠇ ߒ㧘DSO ߢ⸳ቯߐࠇߚᬺ❣ᜰᮡߩታ❣୯ߦၮߠߡ DSO ╬ߩ㆐ᚑ⁁ᴫࠍಽᨆߔࠆޕ㧞㧚╷⹏ଔ߳ߩኻᔕ
IAS/IFRS ߢߪ㧘ડᬺ߇ᓥߔࠆᬺᵴേߣߘࠇࠍขࠅᏎߊ⚻ᷣⅣႺߩᕈ⾰߿⽷ോ⊛ߥᓇ㗀ߦ㑐ߒߡ㧘 ⽷ോ⻉ߩ↪⠪ߩ⹏ଔߦ⾗ߔࠆߚ㧘ࠣࡔࡦ࠻ᖱႎࠍ㐿␜ߔࠆߎߣߣߒߡࠆ22)ޕㇱ㐷ߪ╷⋡ ⊛ࠍ㆐ᚑߔࠆߚߦᵴേߒߡࠆߎߣ߆ࠄ㧘ㇱ㐷ߩ⽷ോ⻉ߩ↪⠪ߦኻߒߡߪ㧘╷ߩࠣࡔࡦ ࠻ᖱႎࠍ㐿␜ߔࠆᔅⷐ߇ࠆޕߘߎߢ㧘ࠗࠡࠬߢߪ㧘ࠕ࠙࠻ࡊ࠶࠻ߩឭଏ߮ࠕ࠙࠻ࠞࡓߩ㆐ᚑߦⷐߒ ߚࠦࠬ࠻ࠍឭଏߔࠆߚ㧘IAS/IFRS ߢⷙቯߐࠇߡࠆળ⸘ಣℂߩୃᱜߣߒߡᐭ⋭ᚢ⇛⋡⊛ᬺോࠦࠬ࠻ ⸘▚ᦠ㧔Statement of Operating Costs by Departmental Strategic Objectives㧕ࠍᚑߔࠆߎߣߣߒߡࠆޕ㧙㧙
࿑㧞ޓ╷♽ߩ৻
㧔ഭᐕ㊄⋭㧕
╷⋡ᮡ ߔߴߡߩ࿖᳃ߦኻߒߡ㓹↪ߩᯏળࠍᦨᄢ㒢ߦ ਈ߃ࠆߎߣ ╷⋡ᮡ ⽺࿎ߦขࠅ⚵ߺ㧘㜞㦂⠪ߩ⥄ᵴߣஜᐽࠍଦㅴߔ ࠆߎߣ ᬺ❣ᜰᮡ ⋡ᮡᦼ㒢 ⋡ᮡ୯ ᬺ❣ᜰᮡ ⋡ᮡᦼ㒢 ⋡ᮡ୯ PSA 8 1.ో࿖ߩ㓹↪₸ࠍ 2008 ᐕ╙ 2 ྾ඨᦼߩ᳓Ḱ એߦߔࠆߎߣ 2.り㓚ኂ⠪㧘 ⷫᏪ㧘ዋᢙ᳃ᣖ㧘50 ᚽએ ਛ㜞㦂⠪㧘ή⾗ᩰ⠪߮⽺࿎ዬ⠪ߩ 㓹↪₸ࠍߘࠇߙࠇ 2008 ᐕ╙ 2 ྾ඨᦼߩ᳓Ḱ એߦߔࠆߎߣ 3.ᄬᬺ⛎ઃ㊄ߩฃ⛎⠪ᢙࠍ2010-11ᐕᐲ߹ߢ ߦ 2008 ᐕ 5 ߩ᳓Ḱએਅߦߔࠆߎߣ 4.ᄬᬺ⛎ઃ㊄ߩฃ⛎ᦼ㑆ࠍ2010-11ᐕᐲ߹ߢ ߦ 2004-07 ᐕߩᐔဋ᳓Ḱએਅߦߔࠆߎߣ PSA 17 1. 50-69ᚽਛ㜞㦂⠪ߩ㓹↪₸ࠍ 2008 ᐕ╙ 2 ྾ ඨᦼߩ᳓Ḱએߦߔࠆߣߣ߽ߦ㧘ో࿖ᐔဋߩ㓹 ↪₸ߣߩᏅࠍዋߥߊߣ߽ 1㧑એਅߦߔࠆߎߣ 2.ᐕ㊄ฃ⛎⠪ߩ߁ߜૐᚲᓧ⠪ߦዻߔࠆ⠪ߩഀ วࠍ 2006-07 ᐕᐲߩ᳓Ḱએਅߦߔࠆߎߣ 3. 65ᚽ㜞㦂⠪߇ࠍᔟㆡߦㆊߏߖࠆᐕᢙࠍ 2008ᐕߦߐࠇࠆ᳓Ḱએߦߔࠆߎߣ 4. 65ᚽએ㜞㦂⠪ߩ߁ߜኅᐸ߮ၞߦḩ⿷ ߒߡࠆ⠪ߩഀวࠍ 2006-07 ᐕᐲߩ᳓Ḱࠃࠅ ዋߥߊߣ߽ 2%Ⴧടߐߖࠆߎߣ 5. 65ᚽએ㜞㦂⠪ߩ߁ߜ⥄ᵴߦᔅⷐߥᡰេࠍ ฃߌߡࠆ⠪ߩഀวࠍ 2008 ᐕߦߐࠇࠆ᳓ Ḱએߦߔࠆߎߣ ᚢ⇛⋡⊛ ⛮⛯⊛ߦᐕ㊄ฃ⛎⠪ߩ⽺࿎ߦขࠅ⚵ߣߣ߽ߦᐕ㊄ᡷ㕟ࠍⴕ߁ߎߣߦࠃࠅ㧘㜞㦂⠪ߩ⥄ᵴߣஜᐽࠍଦㅴߔࠆߎߣ ᬺ❣ᜰᮡ ⋡ᮡᦼ㒢 ⋡ᮡ୯ DSO 4 1. 50-69ᚽਛ㜞㦂⠪ߩ㓹↪₸ 2. 50-69ᚽਛ㜞㦂⠪ߩ㓹↪₸ߣో࿖ᐔဋߩ㓹↪₸ߣߩᏅ 3.ᐕ㊄ฃ⛎⠪ߩ߁ߜૐᚲᓧ⠪ߦዻߔࠆ⠪ߩഀว 4.ੱญᐳࠪࠬ࠹ࡓߩዉ 5.ᐕ㊄ᐲ߳ߩⵍ㒾⠪ߩ⥄േടߣᬺਥ⽶ᜂ㊄ߩᒝߩታᣉ ╷ᚻᲑ 1. 50-69ᚽਛ㜞㦂⠪ߩዞ⡯ࠍᡰេߔࠆߎߣ 2. 50-69ᚽਛ㜞㦂⠪ߩ㓹↪⛮⛯ࠍᡰេߔࠆߎߣ 3.⊛ᐕ㊄ࠍᡰ⛎ߔࠆߎߣ 4.⊛ᐕ㊄ฃ⛎⠪߳⽷⊛ᡰេ㧔ዬഥᚑ㊄ߩᡰ⛎㧘ᣇ⒢㗵ߩប㒰╬㧕ࠍⴕ߁ߎߣ 5.⊛⑳⊛ᐕ㊄ᐲߦ㑐ߔࠆᖱႎࠍឭଏߔࠆߎߣ 6.⊛ᐕ㊄ᐲࠍᡷ㕟ߔࠆߣߣ߽ߦߘߩౝኈࠍ⍮ߔࠆߎߣ 7.⑳⊛ᐕ㊄ࠍᡰ⛎ߔࠆߎߣ 8.⑳⊛ᐕ㊄ᐲࠍᡷ㕟ߔࠆߣߣ߽ߦߘߩౝኈࠍ⍮ߔࠆߎߣ ታᣉᯏ㑐 1.᳞ੱ᳞⡯ᢷᣓᯏ㑐㧦ഭᐕ㊄⋭࡚ࠫࡉࡦ࠲ࡊࠬዪ 2.⊛ᐕ㊄ᡰ⛎ᯏ㑐㧦ഭᐕ㊄⋭ᐕ㊄り㓚ኂ⼔ࠨࡆࠬዪ 3.⊛ᐕ㊄ฃ⛎⠪߳ߩዬഥᚑ㊄ᡰ⛎߮ᣇ⒢㗵ប㒰ߩታᣉᯏ㑐㧦ᣇᐭ 4.⑳⊛ᐕ㊄ᡰ⛎ᯏ㑐㧦ᬺਥ㧘㒾ળ␠ 5.㑐ଥᐭ⋭㧦ஜ⋭㧘ࠦࡒࡘ࠾࠹ࠖᣇᐭ⋭㧘ࡆࠫࡀࠬડᬺⷙᡷ㕟⋭㧙㧙 ᐭ⋭ᚢ⇛⋡⊛ᬺോࠦࠬ࠻⸘▚ᦠߪ㧘ᒰᐭ⋭ߩᐭ⋭ᚢ⇛⋡⊛㧔DSO㧕ߩ㆐ᚑߦⷐߒߚࠦࠬ࠻ࠍ␜ߔ ࠆߚ㧘ޘߩ DSO ߦ✚ᬺോࠦࠬ࠻㧘⥄Ꮖ㗵߮ߎࠇࠄߩᏅߣߒߡ⚐ᬺോࠦࠬ࠻߇⸘ߐࠇࠆߣ ߣ߽ߦ㧘ᒰ DSO ࠍ㆐ᚑߔࠆߦᒰߚࠅᵴ↪ߐࠇߚ✚⾗↥߇⸘ߐࠇࠆ23)ޕߎߩ⸘▚ᦠߦߪ㧘ᱦ੍▚ Ⓧߩታ❣ߦട߃㧘⼏ળߩ⼏ࠍⷐߒߥᣢቯ⾌ߩታ❣߽߹ࠇࠆޕ⸥㧝㧚ߢ⚫ߒߚࠃ߁ߦ DSO ߩ㆐ ᚑᐲࠍ᷹ቯߔࠆߚߩᬺ❣ᜰᮡ߽⸳ቯߐࠇߡࠆߚ㧘ᬺ❣ᜰᮡߩታ❣୯ࠍᛠីߔࠆߎߣߦࠃࠅ㧘ޘߩ DSO ߦฦᐭ⋭߇ឭଏߒߚࠕ࠙࠻ࡊ࠶࠻ߩᚑᨐߣߘߩឭଏߦⷐߒߚࠦࠬ࠻ࠍᛠីߢ߈ࠆ߇ᢛߐࠇ ࠆߎߣߦߥࠆޕ߹ߚ㧘ฦᐭ⋭ߪᒰᐭ⋭ߩ DSO ߣᐭోߩ PSA ߣߩࡦࠤࠫࠍ㐿␜ߔࠆߎߣ߽᳞ ࠄࠇߡࠆޕ⸥㧝㧚ߢ⚫ߒߚࠃ߁ߦ PSA ߩ㆐ᚑᐲࠍ᷹ቯߔࠆߚߩᬺ❣ᜰᮡ߽⸳ቯߐࠇߡࠆߚ㧘 ᬺ❣ᜰᮡߩታ❣୯ࠍᛠីߔࠆߎߣߦࠃࠅ㧘ޘߩ PSA ߦᐭో߇ឭଏߒߚࠕ࠙࠻ࡊ࠶࠻ߩᚑᨐߣߘ ߩឭଏߦⷐߒߚࠦࠬ࠻ࠍᛠីߢ߈ࠆ߇ᢛߐࠇࠆߎߣߦߥࠆ㧔ᐭ⋭ᚢ⇛⋡⊛ᬺോࠦࠬ࠻⸘▚ᦠߩ᭽ ᑼߦߟߡߪ㧘㧡ෳᾖ㧕ޕ
㧡ޓᐭ⋭ᚢ⇛⋡⊛ᬺോࠦࠬ࠻⸘▚ᦠ
㧔200Y ᐕ 3 31 ᣣ⚳ੌᐕᐲ㧕
200X-0Y㧔ජࡐࡦ࠼㧕 200W-0X㧔ජࡐࡦ࠼㧕 ᵈ⸥ DSO 1 DSO 2 DSO 3 ⸘ DSO 1 DSO 2 DSO 3 ⸘ ✚ᬺോࠦࠬ࠻ ⥄Ꮖ㗵 ⚐ᬺോࠦࠬ࠻ ✚⾗↥ ᐭ⋭ᚢ⇛⋡⊛ ౝኈ߮ PSA ߣߩኻᔕ㑐ଥ DSO 1 DSO 2 DSO 3㧔ౖ㧕HM Treasury 㧔2008c㧕 Consolidated Statement of Operating Costs by Department Strategic Objectives
㧟㧚ዉᓟߩ⺖㗴
ฦᐭ⋭ߩ DSO ߢߪ㧘ਛᦼ⊛ߥᚢ⇛⋡⊛߇⸳ቯߐࠇߡࠆߎߣ߆ࠄ㧘ߎࠇࠄߩᚢ⇛⋡⊛ࠍ㆐ᚑߔࠆߚ ߦߪ㧘ᬺ❣ᜰᮡߩታ❣୯ߦၮߠߡ㆐ᚑᐲߩㅴ⁁ᴫࠍࡕ࠾࠲ࡦࠣߔࠆߣߣ߽ߦ㧘ㅴ⁁ᴫߦ㑐ߔࠆ⹏ ଔ⚿ᨐࠍ⾗Ḯ㈩ಽߦᤋߐߖࠆߎߣ߇㊀ⷐߦߥࠆޕฦᐭ⋭ߪ೨ߦᗐቯߒߚࠕ࠙࠻ࠞࡓ㧔╷⋡⊛㧕ߣฦࠕ ࠙࠻ࡊ࠶࠻㧔╷ᚻᲑ㧕ߩ࿃ᨐ㑐ଥࠍቯ㊂⊛ߦᬌ⸽ߒ㧘ࠃࠅᄢ߈ߥࠗࡦࡄࠢ࠻ࠍ߽ߚࠄߒߡࠆࠕ࠙࠻ࡊ࠶ ࠻ߦࠃࠅᄙߊߩ⾗Ḯࠍ㈩ಽߔࠆᔅⷐ߇ࠆޕ߹ߚ㧘ฦᐭ⋭ߪฦታᣉᯏ㑐ߩല₸ᕈࠍᬌ⸽ߒ㧘ࠃࠅല₸⊛ߦ ࠕ࠙࠻ࡊ࠶࠻ࠍឭଏߒߡࠆታᣉᯏ㑐ߦࠃࠅᄙߊߩ⾗Ḯࠍ㈩ಽߔࠆᔅⷐ߇ࠆޕ ╷⹏ଔߦࠃࠅ⾗Ḯߩ㈩ಽࠍ⋥ߔߚߦߪ㧘╙ 1 Ბ㓏ߣߒߡ㧘ࠕ࠙࠻ࠞࡓࠍ㆐ᚑߔࠆߚߦⷐߒߚࠦ ࠬ࠻ࠍᛠីߔࠆᔅⷐ߇ࠆޕNAO ߦࠃࠇ߫㧘ࠦࠬ࠻ࠍⶄᢙߩࠕ࠙࠻ࠞࡓߦ㈩ಽߔࠆߎߣߦߟߡ㧘ోᐭ ⋭ߩ⽷ോ⺖㐳㧔Finance Director㧕ߩ 53㧑߇࿎㔍ߢࠆߣ⠨߃ߡࠆ24)ޕ߹ߚ㧘╷⹏ଔߦࠃࠅ⾗Ḯߩ㈩ಽ ࠍ⋥ߔߚߦߪ㧘╙ 2 Ბ㓏ߣߒߡ㧘ᬺ❣ᜰᮡߩታ❣୯ߦၮߠߡ㆐ᚑᐲߩㅴ⁁ᴫࠍࡕ࠾࠲ࡦࠣߒߥ 23) HM Treaury(2008b)5.4.25-5.4.29. 24) NAO(2006)Figure 8.㧙㧙 ߇ࠄ㧘ࠕ࠙࠻ࡊ࠶࠻ߩឭଏߦⷐߒߚࠦࠬ࠻ࠍᛠីߔࠆᔅⷐ߇ࠆޕNAO ߦࠃࠇ߫㧘⾗Ḯ㈩ಽߦ㑐ߔࠆᗧ ᕁቯࠍᡰេߔࠆߚ㧘ᬺ❣ᖱႎࡕ࠲ࡦࠣࠪࠬ࠹ࡓߣ⽷ോᖱႎࠍലᨐ⊛ߦ⛔วߔࠆߎߣߦߟߡ㧘 ోᐭ⋭ߩ⽷ോ⺖㐳ߩ 40㧑߇࿎㔍ߢࠆߣ⠨߃ߡࠆ25)ޕߒߚ߇ߞߡ㧘IAS/IFRS ߩዉᓟ㧘IAS/IFRS ߦ Ḱߒߡᚑߐࠇߚ⽷ോᖱႎࠍ↪ߡ㧘߆ߦᬺ❣ᖱႎࡕ࠾࠲ࡦࠣࠪࠬ࠹ࡓߣߩ⛔วࠍ࿑ࠅ㧘⾗Ḯ㈩ ಽߦ㑐ߔࠆᗧᕁቯߦᵴ↪ߔࠆ߆߇⺖㗴ߣߥࠆޕ
Ψޓળ⸘ᬌᩏ㒮ߩᓎഀ
⸥Υ߆ࠄΧߢߪ㧘ࠗࠡࠬߩਛᄩᐭ߇ળ⸘ߩ⋡⊛ߦኻᔕߐߖߥ߇ࠄ IAS/IFRS ࠍዉߒߡࠆ⁁ ᴫࠍ⚫ߒߚޕߎߩࠃ߁ߥኻᔕ߇ലߦᯏ⢻ߔࠆߚߦߪ㧘ା㗬ᕈߩ㜞⽷ോᖱႎ߮ᬺ❣ᖱႎ߇↪⠪ ߦឭଏߐࠇࠆߎߣ߇ਇนᰳߢࠆޕߒߚ߇ߞߡ㧘ฦᐭ⋭ߪᔅⷐߥౝㇱ⛔ࠍᢛㆇ↪ߔࠆߛߌߢߪߥߊ㧘 ᚑߒߚ⽷ോᖱႎ߮ᬺ❣ᖱႎߦߟߡᄖㇱߩ╙ਃ⠪߆ࠄᬌᩏࠍฃߌࠆߎߣ߇᳞ࠄࠇࠆޕߘߎߢ㧘ࠗࠡ ࠬߢߪ㧘ਛᄩᐭ߳ߩ IAS/IFRS ߩዉߦᒰߚࠅ㧘ળ⸘ᬌᩏ㒮߇ߤߩࠃ߁ߥᓎഀࠍᨐߚߘ߁ߣߒߡࠆ ߩ߆ߡߺߚޕ㧝㧚⽷ോᖱႎߩᬌᩏ
ฦᐭ⋭ߪᒰᐕᐲߩ⾗Ḯળ⸘▚ᦠ㧔Resource Accounts㧕ࠍᚑߒ㧘ߎࠇࠍળ⸘ᬌᩏ㒮㐳ߦㅍઃߔࠆߎߣ ߣߐࠇߡࠆ26)ޕ⾗Ḯળ⸘▚ᦠߪ IAS/IFRS ߩዉߦࠃࠅ㧘Ԙ⼏ળᱦ▚ᦠ㧘ԙᬺോࠦࠬ࠻⸘▚ᦠ㧘 Ԛ⾉୫ኻᾖ㧘ԛ⚊⒢⠪ᜬಽᄌേ⸘▚ᦠ㧘Ԝࠠࡖ࠶ࠪࡘࡈࡠ⸘▚ᦠ㧘ԝᐭ⋭ᚢ⇛⋡⊛ᬺോࠦࠬ࠻⸘ ▚ᦠߢ᭴ᚑߐࠇࠆ੍ቯߢࠆޕળ⸘ᬌᩏ㒮㐳ߪฦᐭ⋭ߩ⾗Ḯળ⸘▚ᦠࠍᬌᩏߒ㧘ᒰ⾗Ḯળ⸘▚ᦠࠍ ⸽ߔࠆߣߣ߽ߦᬌᩏႎ๔ᦠࠍᚑߔࠆߎߣߣߐࠇߡࠆ27)ޕળ⸘ᬌᩏ㒮㐳ߪᬌᩏ⚳ੌᓟ㧘⸽ᷣߺ⾗Ḯ ળ⸘▚ᦠߣᬌᩏႎ๔ᦠࠍ⽷ോ⋭ߦឭߔࠆߎߣߣߐࠇߡ߅ࠅ㧘ᦨ⚳⊛ߦ㧘ળ⸘ᬌᩏ㒮㐳ߩᬌᩏႎ๔ᦠߪ㧘 ⽷ോ⋭ߦࠃࠅฦᐭ⋭ߩ⾗Ḯળ⸘▚ᦠߣߣ߽ߦਅ㒮ߦឭߐࠇࠆ28)ޕળ⸘ᬌᩏ㒮㐳ߪ⽷ോ⻉ߩㆡᱜᕈ ߮ળ⸘⚻ℂߩḰᕈߦߟߡᬌᩏࠍⴕ߁ߎߣߣߐࠇߡࠆߚ29)㧘ᓟ߽ળ⸘ߦ᳞ࠄࠇߡࠆ᳃ਥ⊛ ߥ⛔ߣ⺑⽿છߩጁⴕߦᔅⷐߥ⽷ോᖱႎߩឭଏߦ⽸₂ߔࠆߎߣߦߥࠆޕ ߹ߚ㧘⽷ോ⋭ߪㇱ㐷ోߩ⽷ോ⻉㧔WGA㧕ࠍᚑߒ㧘ߎࠇࠍળ⸘ᬌᩏ㒮㐳ߦㅍઃߔࠆߎߣߣߐࠇ ߡࠆ30)ޕળ⸘ᬌᩏ㒮㐳ߪ WGA ࠍᬌᩏߒ㧘ᒰ WGA ࠍ⸽ߔࠆߣߣ߽ߦᬌᩏႎ๔ᦠࠍᚑߔࠆߎߣߣ ߐࠇߡࠆ31)ޕળ⸘ᬌᩏ㒮㐳ߪᬌᩏ⚳ੌᓟ㧘⸽ᷣߺ WGA ߣᬌᩏႎ๔ᦠࠍ⽷ോ⋭ߦឭߔࠆߎߣߣߐࠇ ߡ߅ࠅ㧘ᦨ⚳⊛ߦ㧘ળ⸘ᬌᩏ㒮㐳ߩᬌᩏႎ๔ᦠߪ㧘⽷ോ⋭ߦࠃࠅ WGA ߣߣ߽ߦਅ㒮ߦឭߐࠇࠆ32)ޕ ߩߣߎࠈWGAߪ⹜ⴕߩᲑ㓏ߢࠆ߇㧘੍ቯㅢࠅ2009-10ᐕᐲࠃࠅIAS/IFRSߦḰߒߡᚑߐࠇߚ႐ว㧘 ળ⸘ᬌᩏ㒮㐳ߪ⽷ോ⻉ߩㆡᱜᕈߦߟߡᬌᩏࠍⴕ߁ߎߣߣߐࠇߡࠆߚ33)㧘ળ⸘ߦ᳞ࠄࠇߡࠆ ⺑⽿છߩጁⴕߦᔅⷐߥ⽷ോᖱႎߩឭଏߦ⽸₂ߔࠆߎߣߦߥࠆޕ 25) NAO(2006)Figure 8. 26) GRA ᴺ Sec. 5(1), 5(5). 27) GRA ᴺ Sec. 6(1), 6(3)a. 28) GRA ᴺ Sec. 6(3)b, 6(4) 29)GRA ᴺ Sec. 6(1)a-d. 30)
GRA ᴺ Sec. 9(1), 11(1). 31) GRA ᴺ Sec. 11(3)a.. 32) GRA ᴺ Sec. 11(3)b, 11(4). 33) GRA ᴺ Sec. 11(2).
㧙㧙
㧞㧚ᬺ❣ᖱႎߩᬌᩏ
ࠪࡖࡑࡦࠍਛᔃߣߒߚࡊࡠࠫࠚࠢ࠻࠴ࡓߪ㧘ฦᐭ⋭ߩᬺ❣ႎ๔ߦኻߔࠆᄖㇱᬌᩏߩᔅⷐᕈ╬ ߦߟߡᬌ⸛ࠍⴕߞߡߚ߇㧘2001 ᐕߦႎ๔ᦠࠍ⊒ߒ㧘ߘߩਛߢ NAO ߇ฦᐭ⋭ߩᬺ❣ᖱႎࠪࠬ࠹ࡓ ߩᬌᩏࠍⴕ߁ߎߣߥߤࠍ൘๔ߒߚޕߎߩ൘๔ࠍฃߌ㧘ᐭߪળ⸘ᬌᩏ㒮㐳ߦኻߒߡ㧘CSR ߪ SR ኻ⽎ ᦼ㑆ߦ߅ߡዋߥߊߣ߽ 1 ࿁㧘PSA ߢ⸳ቯߐࠇߚᬺ❣ᜰᮡߦଥࠆฦᐭ⋭ߩ࠺࠲ࠪࠬ࠹ࡓࠍᬌᩏߔࠆߎ ߣࠍⷐ⺧ߒߚޕߎߩⷐ⺧ߦࠃࠅ㧘NAO ߪ 2002 ᐕ SR ߮ 2004 ᐕ SR ߩ PSA ߢ⸳ቯߐࠇߚᬺ❣ᜰᮡߦ ଥࠆฦᐭ⋭ߩ࠺࠲ࠪࠬ࠹ࡓߩᬌᩏࠍߘࠇߙࠇ 2 ࿁ⴕ㧘ߘߩ⚿ᨐࠍ߹ߣߚ⸽ⷐ⚂ႎ๔ᦠ㧔Validation Compendium Report㧕ࠍਅ㒮ߦឭߒߚޕߎߩᬌᩏߪ㧘ฦᐭ⋭ߩ࠺࠲ࠪࠬ࠹ࡓߦ߅ߡᬺ❣ᜰᮡߩታ❣ ୯ߩਛߦ㊀ᄢߥ⺋ࠅ߇↢ߓࠆࠬࠢࠍዋߥߊߔࠆౝㇱ⛔߇ᢛߐࠇ㧘ലߦㆇ↪ߐࠇߡࠆ߆ߤ߁߆ߣ ߁ⷰὐ߆ࠄⴕࠊࠇߚ34)ޕ 2007 ᐕ CSR ߢߪ㧘ᣂߚߥ╷⹏ଔߩᨒ⚵ߺ߇ዉߐࠇ㧘ᐭోߩ╷⋡ᮡࠍ⸳ቯߒߚࠨࡆࠬ วᗧ㧔PSA㧕ߣฦᐭ⋭ߩᚢ⇛⋡⊛ࠍ⸳ቯߒߚᐭ⋭ᚢ⇛⋡⊛㧔DSO㧕ߢ᭴ᚑߐࠇࠆࠃ߁ߦߥߞߚޕNAO ߪ PSA ߢ⸳ቯߐࠇߚᬺ❣ᜰᮡߛߌߢߪߥߊ㧘DSO ߢ⸳ቯߐࠇߚᬺ❣ᜰᮡߦଥࠆฦᐭ⋭ߩ࠺࠲ࠪࠬ࠹ࡓߩᬌᩏ ߽ⴕ߁ᣇ㊎ࠍ␜ߒߡࠆ35)ޕNAO ߩ PSA ߦଥࠆ⸽ⷐ⚂ႎ๔ᦠߪਅ㒮ߦឭߐࠇ㧘߹ߚ㧘DSO ߦଥࠆ ⸽ⷐ⚂ႎ๔ᦠߪ⽷ോ⋭߮㑑ᆔຬળߦឭߐࠇࠆߚ㧘NAO ߪᓟ߽㧘ળ⸘ߦ᳞ࠄࠇߡࠆല ₸⊛ߥ⽷ᵴേߦᔅⷐߥ⽷ോᖱႎߣࡦࠢߒߚᬺ❣ᖱႎߩឭଏߦ⽸₂ߔࠆߎߣߦߥࠆޕΩޓ߅ࠊࠅߦ
᳃㑆ㇱ㐷ߪ⋉ࠍ₪ᓧߔࠆߚ㧘Ꮢ႐ᯏ᭴ߦ߅ߡ┹ේℂߦࠃࠆ⹏ଔࠍฃߌߥ߇ࠄᶖ⾌⠪ߦ⽷⽻ࠨ ࡆࠬࠍឭଏߒߡࠆޕߎߩߚ᳃㑆ㇱ㐷ߩᵴേߪ㧘⽷ോႎ๔ߢ㐿␜ߐࠇࠆ⋉ߦࠃࠅቯ㊂⊛↹৻⊛ߦ⹏ ଔߔࠆߎߣ߇น⢻ߢࠆޕ৻ᣇ㧘ㇱ㐷ߪ╷⋡⊛ࠍ㆐ᚑߔࠆߚ㧘⒢ࠍᩮḮ⊛ߥ⽷Ḯߣߒߥ߇ࠄ㧘 ⴕᯏ᭴ߦ߅ߡ࿖᳃ߦⴕࠨࡆࠬࠍឭଏߒߡࠆޕߎߩߚㇱ㐷ߩᵴേߪ㧘੍▚⛔ࠍฃߌࠆߣ ߣ߽ߦ㧘⽷ോᖱႎߛߌߢߪ⹏ଔߔࠆߎߣߪߢ߈ߕ㧘╷⋡⊛ߩ㆐ᚑ⁁ᴫߣ⽷ᵴേߩല₸ᕈࠍ⹏ଔߔࠆߚ ߩᬺ❣ᖱႎ߇ᔅⷐߦߥࠆޕ ࠗࠡࠬߢߪ㧘⸥ߩࠃ߁ߥㇱ㐷ߩ․ᕈߦኻᔕߔࠆߚ㧘൮⊛ᱦ⋥ߒ㧔CSR㧕ߦ߅ߡ੍▚✬ ᚑߣ╷⹏ଔ߇৻ߣߥߞߡㆇ༡ߐࠇ㧘ߎࠇࠄߦᔅⷐߥ⽷ോᖱႎ߇⾗Ḯળ⸘੍▚㧔RAB㧕ߦࠃࠅឭଏߐࠇ ߡࠆޕߩߣߎࠈ㧘RAB ߪળ⸘ၮḰߣߒߡ UK GAAP ࠍណ↪ߒߡࠆ߇㧘2009-10 ᐕᐲࠃࠅ IAS/ IFRS ࠍዉߔࠆ੍ቯߢࠆޕߎߩ IAS/IFRS ߪᧄ᧪㧘⇇ฦ࿖ߩડᬺળ⸘ߦㅢ⊛ߦㆡ↪ߔࠆߚߦᚑ ߐࠇߡ߅ࠅ㧘ߘߩ߹߹ߢߪࠗࠡࠬߩળ⸘ߦㆡ↪ߔࠆߎߣߪߢ߈ߥߎߣ߆ࠄ㧘ᧄⓂߢ⚫ߒߚࠃ߁ߦ㧘 CSR ߦ߅ߡ੍▚⛔㧘⽷ോႎ๔߮╷⹏ଔ߳ߩኻᔕ߇࿑ࠄࠇࠆࠃ߁ߥୃᱜㅊട߇ⴕࠊࠇߡࠆޕ ╩⠪ߪᧄ 33 ภߦ߅ߡ㧘ᚒ߇࿖ߩ⋭ᐡ⽷ോᦠ㘃߇ߒߡࠆ⺖㗴ߦߟߡ⺰ߕࠆߣߣ߽ߦ㧘ⴕ ߩળ⸘ᐲࠍᛮᧄ⊛ߦᡷ㕟ߔࠆߎߣ߽ⷞ㊁ߦࠇߥ߇ࠄᓟߩኻᔕ╷ߦߟߡዷᦸߒߚ36)ޕߘߩᓟ㧘ᚒ ߇࿖ߢߪ 2008 ᐕᐲ੍▚ࠃࠅ੍▚㧘▚߮⹏ଔࠍ╷නߢ⛔৻ߔࠆข⚵ߺ߇ⴕࠊࠇߡࠆ߽ߩߩ㧘ᛮ ᧄ⊛ߥᡷ㕟߇ⴕࠊࠇߡࠆߣߪ߃ߥޕࠗࠡࠬਛᄩᐭߦ߅ߌࠆ IAS/IFRS ߩዉߪ㧘⺖㗴ߪࠆ߽ 34) NAO(2007b)p. 9. 35) NAO(2007a)p. 30. 36) ᧲ା↵ (2006) pp. 289-301ޕ㧙㧙
ߩߩ㧘NPM ߩේℂߦᴪߞߚ৻ㅪߩᡷ㕟ߦ߅ߡ⚻㛎ߒߡ߈ߚ⹜ⴕ㍲⺋ߩ⚿ᨐ߇ᤋߐࠇߡ߅ࠅ㧘ᚒ߇࿖ ߇ળ⸘ᐲࠍᛮᧄ⊛ߦᡷ㕟ߔࠆ႐วߦߪ㧘ෳ⠨ߦߥࠆߣ⠨߃ࠄࠇࠆޕ
ෳ⠨ᢥ₂
Department for Work and Pensions(2008) Department for Work and Pensions: Three Year Business Plan 2008-2011
FRAB(2006a) 'On-On' and 'Off-Off' balance sheet PFI/PPP capital assets - Issue and Recommendations - Office for National Statistics
FRAB(2006b) Report for the Period April 2005 to March 2006 HM Treasury(1999) How to Account for PFI Transactions
HM Treasury(2007a) PSA Delivery Agreement 8: Maximise employment opportunity for all
HM Treasury(2007b) PSA Delivery Agreement 17: Tackle poverty and promote greater independence and wellbeing in later life
HM Treasury(2007c) 2007 Pre-Budget Report and Comprehensive Spending Review HM Treasury(2008a) Financial Reporting Manual 2008-09
HM Treasury(2008b) Financial Reporting Manual(IFRS)
HM Treasury(2008c) 200X-0Y Department Yellow: Illustrative Resource Accounts NAO(2006) PSA Targets: Performance Information
NAO(2007a) Corporate Plan 2007
NAO(2007b) Fourth Validation Compendium Report: Volume 1
᧲ା↵㧔2006㧕ޟ⋭ᐡ⽷ോᦠ㘃ߩ⺖㗴ߣዷᦸޠޡળ⸘ᬌᩏ⎇ⓥޢNo. 33
ᄢ⍹᩵৻㧔2007㧕ޟEU ߦ߅ߌࠆ PFI ળ⸘ၮḰߩ⸳ቯ 㧙 IFRIC 12 ߩᛚࠍߋߞߡޠޡડᬺળ⸘ޢVol.59 No.12
