地方自治体における第三セクター等の点検評価とその財務的成果

Abstract

In recent years, local governments have introduced performance measurement of local affiliated organizations. However, unlike measuring municipal activities, the percentage of corporations that introduce performance measurement is only 22. 1%. Therefore, in this paper, we examined the relationship between the introduction of performance measurement for the local affiliated organizations of local governments, which had not been discussed, and the results of the local affiliated organizations. In this study, based on the survey results of the local affiliated organizations, etc. by the Ministry of Internal Affairs and Communications, whether there is a difference in the results between the corporation that has undergone inspection evaluation and the corporation that has not undergone inspection evaluation. We analyzed the capital adequacy ratio and the profit ratio as results. As a result, it has become clear that there was no significant difference between the implementation of performance measurement and performance of organizations. The performance measurement of the local affiliated organizations and the results were hardly clarified in the previous research. We can add knowledge to it. However, there are some limitations in this study. First, the ordinary revenue used to calculate the profit ratio may include the amount of commissions and subsidies from local governments. In addition, we need various criteria such as not only profitability but also publicity, contribution to local governments, efficiency. when evaluating the local affiliated organizations. The review of previous studies has revealed that changes in the role of the local affiliated organizations and regional characteristics should be taken into account, but this evaluation criterion is not considered at all in this paper. It is our further research task to consider such non-financial evaluation criteria.