{"created":"2023-05-15T09:31:20.238413+00:00","id":398,"links":{},"metadata":{"_buckets":{"deposit":"5a062d8c-0f03-40ad-ac15-bd83dd3c5ecd"},"_deposit":{"created_by":10,"id":"398","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"398"},"status":"published"},"_oai":{"id":"oai:fukuchiyama.repo.nii.ac.jp:00000398","sets":["1:47:63"]},"author_link":["554","553"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"130","bibliographicPageStart":"109","bibliographicVolumeNumber":"5","bibliographic_titles":[{"bibliographic_title":"福知山公立大学研究紀要"}]}]},"item_3_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"わが国地方自治体は「二元代表制」に基づき、住民から直接選挙で選ばれた「首長（長）1」が、執行部のトップとして予算編成を行う。一方、地方議員も住民の直接選挙で選任されるが、地方議員に予算の提案権はない（地方自治法第112条第1 項）。しかし、議員には執行部の政策立案に基づいた予算を審査し議決することによって議会制民主主義を実現するという重要な役割がある。自治体内部には執行された事業を検証し監査する仕組みとして、監査委員制度（地方自治法第195 条）がある。一方、議会は予算執行を審査するために毎年決算審査委員会を開催し、監査委員の「監査意見書等」を審査資料として用い、独自にそのチェック機能を果している。重要なことは、議会の決算審査において顕在化し、指摘した多くの課題や提言が果たして次年度の予算編成に反映できているかである。本稿では、地方議会における予算から決算、決算から予算と言った審査の管理サイクルに則り、議会の決算審査の課題と今後のあるべき姿を考察した。","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"8","subitem_description_type":"Other"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA12783942","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"24327662","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"野田, 勝康"},{"creatorName":"ノダ, カツヤス","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"553","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"井上, 直樹"},{"creatorName":"イノウエ, ナオキ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"554","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2021-07-14"}],"displaytype":"detail","filename":"fukuchiyama5-8.pdf","filesize":[{"value":"1.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"fukuchiyama5-8","url":"https://fukuchiyama.repo.nii.ac.jp/record/398/files/fukuchiyama5-8.pdf"},"version_id":"926aea41-b239-4f92-853b-67d4d99b79fb"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"監査委員","subitem_subject_scheme":"Other"},{"subitem_subject":"地方議会","subitem_subject_scheme":"Other"},{"subitem_subject":"地方議員","subitem_subject_scheme":"Other"},{"subitem_subject":"予算至上主義","subitem_subject_scheme":"Other"},{"subitem_subject":"決算審査委員会","subitem_subject_scheme":"Other"},{"subitem_subject":"PDCA 管理サイクル","subitem_subject_scheme":"Other"},{"subitem_subject":"Audit commissioner","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"City council","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Local councilor","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Budget supreme principle","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Accounting jury","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"PDCA management cycle","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"地方議会における予算連動型の決算審査 ―福知山市議会における決算審査改革を研究事例として―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"地方議会における予算連動型の決算審査 ―福知山市議会における決算審査改革を研究事例として―"}]},"item_type_id":"3","owner":"10","path":["63"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-03-31"},"publish_date":"2021-03-31","publish_status":"0","recid":"398","relation_version_is_last":true,"title":["地方議会における予算連動型の決算審査 ―福知山市議会における決算審査改革を研究事例として―"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-05-15T09:35:28.079234+00:00"}