ႎ‫ޓ‬๔ࠗࠡ࡝ࠬਛᄩ᡽ᐭߦ߅ߌࠆ࿖㓙ળ⸘ၮḰ㧔IAS/IFRS㧕ߩዉ౉㧖㧙౏ળ⸘ߩ⋡⊛ߦኻᔕߐߖߥ߇ࠄ㧙᧲‫ޓޓޓ‬ା‫↵ޓ‬㧖㧖㧔ળ⸘ᬌᩏ㒮੐ോ✚㐳ቭᚱ⺞ᩏ⺖㐳㧕Σ‫ߦ߼ߓߪޓ‬᳃㑆ㇱ㐷ߢߪ㧘ડᬺᵴേ෸߮㊄Ⲣ࡮⾗ᧄᏒ႐ߩࠣࡠ࡯ࡃ࡞ൻߦࠃࠅ㧘ળ⸘ၮḰࠍ࿖㓙⊛ߦ⛔৻ߔࠆᔅⷐᕈ߇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⸘ၮḰߣߒߡዉ౉ߔࠆ࿖߇Ⴧടߒߡ߈ߚ‫ߩߎޕ‬⢛᥊ߦߪ㧘2002 ᐕߦ IASB ߣࠕࡔ࡝ࠞߩળ⸘ၮḰ⸳ቯਥ૕ߢ޽ࠆ⽷ോળ⸘ၮḰክ⼏ળߣߩ㑆ߢࡁ࡯࠙ࠜ࡯ࠢ
วᗧ߇ᚑ┙ߒ㧘ਔ⠪ߩળ⸘ၮḰࠍਛ㐳ᦼ⊛ߦ⛔วൻߔࠆߎߣߢวᗧߒߚߎߣ߇᜼ߍࠄࠇࠆ‫ߚ߹ޕ‬㧘EU ⻉࿖ߩ਄႐ડᬺߪ 2005 ᐕ 1 ᦬߆ࠄ IAS/IFRS ߦḰ᜚ߒߡㅪ⚿⽷ോ⻉⴫ࠍ૞ᚑߔࠆߎߣ߇⟵ോઃߌࠄࠇߚߎ
ߣ߽㧘IAS/IFRS ߳ߩࠦࡦࡃ࡯ࠫࠚࡦࠬ
㧔࿖㓙⊛⛔৻࡮෼ᢢ㧕ࠍടㅦߐߖࠆⷐ࿃ߦߥߞߡ޿ࠆ‫ޕ‬৻ᣇ㧘ࠨ࠶࠴ࡖ࡯᡽ᮭᤨઍߦ࠾ࡘ࡯࡮ࡄࡉ࡝࠶ࠢ࡮ࡑࡀࠫࡔࡦ࠻
㧔New Public Management㧦NPM㧕ߩవ㒯ࠍಾߞߚࠗࠡ࡝ࠬߢߪ㧘2000 ᐕߦ 2000 ᐕ᡽ᐭ⾗Ḯ࡮ળ⸘ᴺ
㧔Government Resources and Accounts Act
2000㧦GRA ᴺ㧕
߇೙ቯߐࠇ㧘ਛᄩ᡽ᐭߦቢో⊒↢ਥ⟵ࠍណ↪ߒߚ⾗Ḯળ⸘࡮੍▚㧔Resource Accounting
and Budgeting㧦RAB㧕߇ዉ౉ߐࠇߚ‫⃻ޕ‬࿷㧘ਛᄩ᡽ᐭߩ⽷ോ⻉⴫ߪห࿖ߩ৻⥸ߦ⹺߼ࠄࠇߚળ⸘ၮḰ
㧔Generally Accepted Accounting Practice㧦UK GAAP㧕ߦḰ᜚ߒߡ૞ᚑߐࠇߡ޿ࠆ߇㧘2009-10 ᐕᐲࠃࠅIAS/IFRS ߦḰ᜚ߒߡ૞ᚑߔࠆߎߣ߇⊒⴫ߐࠇߚ 1)2)‫ޕ‬IAS/IFRS ߪᲧセߩߚ߼ᦨૐߢ߽೨ᐕᐲߩ⽷ോ⻉⴫ߩ૞ᚑࠍ᳞߼ߡ޿ࠆߚ߼ 3)㧘ฦᐭ⋭ߪ 2008-09 ᐕᐲߦ߅޿ߡ㧘ᓥ᧪ㅢࠅߩ UK GAAP ߦḰ᜚ߒߚ⽷ോ⻉⴫ߣߣ߽ߦᣂߚߦ IAS/IFRS ߦḰ᜚ߒߚ⽷ോ⻉⴫߽૞ᚑߔࠆ੍ቯߦߥߞߡ޿ࠆ‫ޕ‬* ᧄⓂߩ૞ᚑߦᒰߚߞߡߪ㧘2008 ᐕ 6 ᦬ߦࠗࠡ࡝ࠬߢ⃻࿾⺞ᩏࠍⴕ޿㧘ࠗࠡ࡝ࠬળ⸘ᬌᩏ㒮
㧔National Audit Office : NAO㧕෸߮⧷࿖
⽷ോႎ๔⹏⼏ળ㧔Financial Reporting Council㧕ߦ߅޿ߡࠗࡦ࠲ࡆࡘ࡯ࠍታᣉߔࠆߣߣ߽ߦ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⃻⡯‫ߩߎޕ‬㑆㧘
1990 㨪 1993 ᐕ࿷࠾ࡘ࡯࡛࡯ࠢ✚㗔੐㙚಴ะ㧘2003 ᐕฬฎደᄢቇ⚻ᷣቇㇱ⻠Ꮷ૬છ‫ޕ‬1㧕
⽷ോᄢ⤿ߪᒰೋ㧘2007 ᐕ੍▚ᦠߦ߅޿ߡ㧘2008-09 ᐕᐲࠃࠅਛᄩ᡽ᐭߩ⽷ോ⻉⴫ࠍ IAS/IFRS ߦḰ᜚ߒߡ૞ᚑߔࠆᣦ⊒⴫ߒߚ߇㧘
2008 ᐕ੍▚ᦠߦ߅޿ߡ㧘IAS/IFRS ߩㆡ↪ࠍ 2009-10 ᐕᐲ߹ߢᑧᦼߔࠆᣦ⊒⴫ߒߚ‫ޕ‬IAS/IFRS ߩㆡ↪ࠍฃߌࠆਛᄩ᡽ᐭߦߪ㧘ᐭ⋭㧘ၫⴕࠛ࡯ࠫࠚࡦࠪ࡯㧘㕖ᐭ⋭ࡄࡉ࡝࠶ࠢ࡮ࡏ࠺ࠖ㧔Non-Departmental Public Body : NDPB㧕෸߮࠻࡟࡯࠺ࠖࡦࠣၮ㊄߇฽߹ࠇࠆ‫ޕ‬
2㧕ਛᄩ᡽ᐭߦቢో⊒↢ਥ⟵ࠍណ↪ߒߚ࿖ߩਛߦߪ㧘࿖㓙౏ળ⸘ၮḰክ⼏ળ㧔IPSASB㧕߇⸳ቯߒߚ࿖㓙౏ળ⸘ၮḰ㧔IPSAS㧕ࠍዉ౉ߒߚ
࿖߽⷗ฃߌࠄࠇࠆ‫ ߩߎޕ‬IPSAS ߪ IAS/IFRS ࠍࡌ࡯ࠬߦ౏౒ㇱ㐷ߦㆡ↪ߔࠆߚ߼ߦᔅⷐߥୃᱜ࡮ㅊടࠍⴕ߁ᣇᴺߢ૞ᚑߐࠇߡ޿ࠆ‫ޕ‬ࠗࠡ࡝ࠬߪ⃻࿷ߩ IPSAS ߇ਛᄩ᡽ᐭߦዉ౉ߢ߈ࠆ߶ߤචಽߦᢛ஻ߐࠇߡ޿ߥ޿ߚ߼㧘IAS/IFRS ߘߩ߽ߩࠍዉ౉ߔࠆߣߣ߽ߦ㧘⥄࿖ߩ೙ᐲߦวࠊߖߡᔅⷐߥୃᱜ࡮ㅊടࠍⴕ߁ᣇᴺࠍㆬᛯߒߚ㧔FRAB㧔2006b㧕p. 13㧕‫ޕ‬
3㧕
IFRS 1.36.

㧙㧙ળ⸘ᬌᩏ⎇ⓥ‫ޓ‬No.39㧔2009.3㧕

IAS/IFRS ߪᧄ᧪㧘਎⇇ฦ࿖ߩડᬺળ⸘ߦ౒ㅢ⊛ߦㆡ↪ߔࠆߚ߼ߦ૞ᚑߐࠇߡ޿ࠆߎߣ߆ࠄ㧘ߘߩ߹߹ߢߪࠗࠡ࡝ࠬߩ౏ળ⸘ߦㆡ↪ߔࠆߎߣߪߢ߈ߥ޿‫ࠄߥߗߥޕ‬㧘౏ળ⸘ߩ⋡⊛ߪડᬺળ⸘ߣߪ⇣ߥࠅ㧘Ԙ᳃ਥ⊛ߥ⛔೙ߦᔅⷐߥ⽷ോᖱႎࠍឭଏߔࠆߎߣ
㧔੍▚⛔೙߳ߩ⽸₂㧕㧘ԙ⺑᣿⽿છߩጁⴕߦᔅⷐߥ⽷ോᖱႎࠍឭଏߔࠆߎߣ
㧔⽷ോႎ๔߳ߩ⽸₂㧕㧘Ԛല₸⊛ߥ⽷᡽ᵴേߦᔅⷐߥ⽷ോᖱႎࠍឭଏߔࠆߎߣ
㧔᡽╷⹏ଔ߳ߩ
⽸₂㧕ߣ⠨߃ࠄࠇߡ޿ࠆ߆ࠄߢ޽ࠆ 4)‫ߩࠬ࡝ࠡࠗޕ‬ਛᄩ᡽ᐭߪ㧘౏ળ⸘ߣડᬺળ⸘ߩ⋡⊛ߩ㆑޿ࠍ⹺⼂ߒߚ਄ߢ㧘ߤߩࠃ߁ߦ IAS/IFRS ࠍዉ౉ߒࠃ߁ߣߒߡ޿ࠆߩߢ޽ࠈ߁߆‫ߢߎߘޕ‬㧘ᧄⓂߢߪࠗࠡ࡝ࠬߩਛᄩ᡽
ᐭ߇౏ળ⸘ߩ⋡⊛ߦኻᔕߐߖߥ߇ࠄ IAS/IFRS ࠍዉ౉ߒߡ޿ࠆ⁁ᴫࠍ⚫੺ߔࠆߣߣ߽ߦ㧘ዉ౉ᓟߩ⺖㗴ߦߟ޿ߡ߽⺰ߓࠆߎߣߣߒߚ޿‫ޕ‬㧔ᧄⓂߪ㧘ߔߴߡ╩⠪ߩ୘ੱ⊛⷗⸃ߢ޽ࠅ㧘╩⠪߇ዻߔࠆળ⸘ᬌᩏ㒮ߩ౏ᑼ⷗⸃ࠍ␜ߔ߽ߩߢߪߥ޿‫ޕ‬㧕Τ‫ޓ‬࿖㓙ળ⸘ၮḰߩዉ౉㧝㧚⃻ⴕߩ౏ળ⸘ၮḰਛᄩ᡽ᐭߩ⽷ോ⻉⴫ߪ㧘ㆡ↪ߔࠆߎߣ߇ㆡಾߢ޽ࠆߣ޿߁᧦ઙߩਅߢ㧘UK GAAP ߦḰ᜚ߒߡ૞ᚑߐࠇ
ߥߌࠇ߫ߥࠄߥ޿ߣߐࠇߡ޿ࠆ 5)‫⃻ޕ‬࿷ߩ UK GAAP ߪ㧘Ԙ 2006 ᐕળ␠ᴺ
㧔The Companies Act 2006㧕߇ⷙቯߔࠆળ⸘෸߮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߇૞ᚑߔࠆᗧ⷗ᦠ㧔Urgent
Issue Task Force Abstracts㧦UITF㧕
ߢ᭴ᚑߐࠇߡ޿ࠆ‫ޕ‬
⽷ോ⋭ߪਛᄩ᡽ᐭߩ⽷ോ⻉⴫ߩ૞ᚑߦㆡ↪ߐࠇࠆળ⸘ಣℂߩේೣ෸߮ᚻ⛯ࠍⷙቯߒߚ᡽ᐭ⽷ോႎ๔ࡑ࠾ࡘࠕ࡞㧔Government Financial Reporting Manual㧦FReM㧕ࠍ૞ᚑߒߡ޿ࠆ 6)‫ޕ‬FReM ߦߪ㧘㗄⋡೎ߦ㧘
UK GAAP ߇ߘߩ߹߹ㆡ↪ߐࠇࠆ႐วߦߪᒰ⹥ળ⸘ၮḰߩ⇟ภߣ࠲ࠗ࠻࡞߇␜ߐࠇ㧘UK GAAP ߇ߘߩ߹߹ㆡ↪ߐࠇߥ޿႐วߦߪળ⸘ಣℂࠍୃᱜߒߚࠅ㧘ᣂߚߥળ⸘ಣℂࠍㅊടߒߡ޿ࠆ‫ޕ‬FReM 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⣕ߒߡ޿ࠆ႐วߩᱜᒰᕈߥߤߦߟ޿ߡክᩏࠍฃߌߚᓟ㧘౏⴫ߐࠇߡ޿ࠆ‫ޕ‬㧞㧚੹ᓟߩ౏ળ⸘ၮḰਛᄩ᡽ᐭߩ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ߦḰ᜚ߒߡ૞ᚑߔࠆߎߣߣߥߞߚ‫ߩߎޕ‬⢛᥊ߣߒߡ㧘ࠗࠡ࡝ࠬߩ਄႐෸߮㕖਄႐ߩડᬺߪ㧘2004 ᐕߩળ␠ᴺᡷᱜߦࠃࠅ IAS/IFRS ߦḰ᜚ߒߡ⽷ോ⻉⴫ࠍ૞ᚑߢ߈ࠆࠃ
߁ߦߥߞߚߎߣ߇᜼ߍࠄࠇࠆ‫ޕ‬ASB ߪㆡ↪ᤨᦼࠍ᳿ቯߒߡߪ޿ߥ޿߽ߩߩ IAS/IFRS ࠍ UK GAAP ߣߒߡዉ౉ߔࠆᣇ㊎ࠍ␜ߒߡ޿ࠆߚ߼㧘੹ᓟ㧘ASB ߩ FRS㧘SSAP ╬ߦઍࠊࠅ㧘IAS/IFRS ߇ UK GAAP ߣߥࠆ‫ޕ‬IASB ߪߘߩ೨りߢ޽ࠆ࿖㓙ળ⸘ၮḰᆔຬળ
㧔IASC㧕
߇⸳ቯߒߚળ⸘ၮḰࠍߘߩ߹߹ណ↪ߒߡ޿ࠆߚ߼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
GRA ᴺ Sec. 5㧔3㧕㧔b㧕.
ᒰೋߩ FReM ߪ 2005 ᐕ 4 ᦬ߦ㧘ᣢሽߩ‫⾗ޟ‬Ḯળ⸘ࡑ࠾ࡘࠕ࡞㧔ᐭ⋭෸߮ၫⴕࠛ࡯ࠫࠚࡦࠪ࡯↪㧕‫ޠ‬㧘‫ޟ‬ၫⴕ NDPB ᐕᰴႎ๔࡮ળ⸘
ࠟࠗ࠳ࡦࠬ‫ޠ‬෸߮‫ࠣࡦࠖ࠺࡯࡟࠻ޟ‬ၮ㊄ળ⸘ࠟࠗ࠳ࡦࠬ‫⛔ࠍޠ‬วߒߡ૞ᚑߐࠇ㧘ߘߩᓟ㧘Ფᐕᐲᡷ⸓ߐࠇߡ޿ࠆ‫ޕ‬5㧕
6㧕

㧙㧙ࠗࠡ࡝ࠬਛᄩ᡽ᐭߦ߅ߌࠆ࿖㓙ળ⸘ၮḰ㧔IAS/IFRS㧕ߩዉ౉ᆔຬળ㧔Standing Interpretations Committee㧦SIC㧕
߇૞ᚑߒߚ⸃㉼ᜰ㊎㧔Interpretations㧕㧘ԛ࿖㓙⽷ോႎ๔
⸃㉼ᜰ㊎ᆔຬળ
㧔International Financial Reporting Interpretations Committee㧦IFRIC㧕߇૞ᚑߒߚ⸃㉼ᜰ㊎㧔Interpretations㧕ߢ᭴ᚑߐࠇߡ޿ࠆ
㧔ਛᄩ᡽ᐭߦㆡ↪ߐࠇࠆ UK GAAP ߣ IAS/IFRS ߩਥߥ⋧㆑ὐߦߟ޿ߡ
ߪ㧘⴫㧝ෳᾖ㧕‫ޕ‬ࠗࠡ࡝ࠬߢߪਛᄩ᡽ᐭ߳ߩ IAS/IFRS ߩዉ౉ߪ㧘2000 ᐕߦⴕࠊࠇߚ RAB ߩዉ౉એ᧪ߩᄢᡷ㕟ߣᝒ߃ࠄࠇߡ߅ࠅ㧘⽷ോ⋭ߪᣢߦ IAS/IFRS ࠍࡌ࡯ࠬߦߒߚ FReM ߩ૞ᚑࠍ⚳ੌߒߡ޿ࠆ‫ޕ‬FReM ߦߪ㧘㗄⋡೎ߦ㧘
IAS/IFRS ߇ߘߩ߹߹ㆡ↪ߐࠇࠆ႐วߦߪᒰ⹥ળ⸘ၮḰߩ⇟ภߣ࠲ࠗ࠻࡞߇␜ߐࠇ
㧔⋥ធㆡ↪㧕
㧘౏౒ㇱ㐷ߩ․ᕈߦᔕߓߡ IAS/IFRS ߇ߘߩ߹߹ㆡ↪ߐࠇߥ޿႐วߦߪળ⸘ಣℂࠍୃᱜߒߚࠅ
㧔ୃᱜㆡ↪㧕
㧘ᣂߚߥળ
⸘ಣℂࠍㅊടߒߚࠅߒߡ޿ࠆ
㧔ㅊടㆡ↪㧕
㧔FReM ߦ߅ߌࠆ IAS/IFRS ߩㆡ↪⁁ᴫߦߟ޿ߡߪ㧘⴫㧞ෳᾖ㧕‫ޕ‬Υ‫⛔▚੍ޓ‬೙߳ߩኻᔕ
౏ળ⸘ߩ⋡⊛ߩ৻ߟߪ㧘᳃ਥ⊛ߥ⛔೙ߦᔅⷐߥ⽷ോᖱႎࠍឭଏߔࠆߎߣߦ޽ࠆ‫ޕ‬࿖ߩ⽷᡽ᵴേߩၮᧄߪ㧘࿖߇ᒝ೙⊛ߦᓽ෼ߒߚ⒅⒢ࠍ᡽╷⋡⊛ߦᔕߓߡ㈩ಽߔࠆߎߣߢ޽ࠆ‫౏߼ߚߩߎޕ‬ળ⸘ߪ㧘੍▚ࠍㅢߓߡ੐
೨ߩ⾗㊄㈩ಽࠍ᣿⏕ߦߔࠆߣߣ߽ߦ㧘ߎࠇࠍ⼏ળߩ⼏᳿ߦࠃࠆ⛔೙ߩਅߦ⟎ߊߎߣ㧘߹ߚ㧘੍▚ߩၫⴕࠍㆡᱜߦ▤ℂߔࠆߣߣ߽ߦ㧘ߘߩ⚿ᨐࠍ᳿▚ߣߒߡ੐ᓟ⊛ߦ⼏ળ߳ႎ๔ߔࠆߎߣࠍ⋡⊛ߣߒߡ߅ࠅ㧘੍▚⛔೙ߦ⾗ߔࠆߎߣ߇᳞߼ࠄࠇߡ޿ࠆ‫ߢߎߘޕ‬㧘ࠗࠡ࡝ࠬߩਛᄩ᡽ᐭ߇੍▚⛔೙߳ߩኻᔕࠍ࿑ࠆߚ߼㧘IAS/
IFRS ߦߤߩࠃ߁ߥୃᱜ࡮ㅊടࠍⴕ߅߁ߣߒߡ޿ࠆߩ߆⷗ߡߺߚ޿‫ޕ‬㧝㧚੍▚⛔೙ߩ᭎ⷐ
㧔㧝㧕‫ⶄޓ‬ᢙᐕᐲ੍▚ࠗࠡ࡝ࠬߢߪ㧘1998 ᐕߦ൮᜝⊛ᱦ಴⷗⋥ߒ㧔Comprehensive Spending Review㧦CSR㧕߇ዉ౉ߐࠇ㧘
1999-00 ᐕᐲ੍▚߆ࠄ 2 ᐕ෶ߪ 3 ᐕᲤߦ 3 ࠞᐕࠍ 1 ᦼ㑆ߣߔࠆⶄᢙᐕᐲ੍▚߇૞ᚑߐࠇߡ޿ࠆ 7)‫ߩߎޕ‬ᱦ಴⷗⋥ߒߢߪ㧘⽷᡽቟ቯൻⷙᓞ
㧔Code for Fiscal Stability㧕ߦၮߠ޿ߡ⸳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ࡌ࡯ࠬߢ᳿ቯߐࠇߡ޿ࠆ‫ޕ‬ᱦ಴✚㗵ߪฦᐭ⋭╬ߩⵙ㊂ᕈߩ᦭ή߆ࠄ㧘Ԙਛᦼ⊛ߥⷞ㊁߆ࠄⴕ᡽ࠨ࡯ࡆࠬ
ࠍⵙ㊂⊛ߦឭଏߔࠆߚ߼㧘੍▚㗵߇ฦᐕᐲߏߣߦ 3 ࠞᐕᐲಽ᳿ቯߐࠇࠆᐭ⋭೎ᱦ಴㒢ᐲ㗵㧔Departmental
Expenditure Limits㧦DEL㧕ߣ㧘ԙᡰ಴߇ᴺᓞ╬ߦၮߠ޿ߡ⟵ോઃߌࠄࠇߡ޿ࠆߚ߼㧘੍▚㗵߇ᐕ 2 ࿁⷗⋥ߐࠇࠆᐕᐲ▤ℂᱦ಴㗵㧔Annually Managed Expenditure㧦AME㧕
ߣߦಽߌࠄࠇߡ޿ࠆ‫ߚ߹ޕ‬㧘ᱦ಴✚㗵ߪ DEL ߣ AME ߩ඙ಽએᄖߦ㧘ቢో⊒↢ਥ⟵ࡌ࡯ࠬߢ㧘Ԙ⚻Ᏹ⊛ᡰ಴ߦᒰߡࠄࠇࠆ⾗Ḯ੍▚㧔Resource
Budget㧕ߣ㧘ԙ⾗ᧄ⊛ᡰ಴ߦᒰߡࠄࠇࠆ⾗ᧄ੍▚㧔Capital Budget㧕ߦ߽ಽߌࠄࠇߡ޿ࠆ‫ߡߒߘޕ‬㧘⾗Ḯ੍▚ߩ DEL ߦߟ޿ߡߪ㧘น⢻ߥ㒢ࠅߩ⾗Ḯࠍⴕ᡽ࠨ࡯ࡆࠬߦᛩ౉ߔࠆߚ߼㧘ߘߩౝ⸶ߣߒߡฦᐭ⋭╬ߩ⚵❱ㆇ༡ߦలߡࠄࠇࠆ▤ℂ੍▚㧔Administration Budget㧕ߩ਄㒢߇⸳ቯߐࠇߡ޿ࠆ‫ޕ‬7㧕ⶄᢙᐕᐲ੍▚ߪߘߩᓟ㧘2000 ᐕ㧘2002 ᐕ㧘2004 ᐕ෸߮ 2007 ᐕߦ૞ᚑߐࠇߡ޿ࠆ߇㧘2000 ᐕ㧘2002 ᐕ෸߮ 2004 ᐕߦߟ޿ߡߪ൮
᜝⊛ᱦ಴⷗⋥ߒ
㧔CSR㧕ߣߪ๭߫ࠇߡ߅ࠄߕ㧘නߦ‫ޟ‬ᱦ಴⷗⋥ߒ
㧔Spending Review : SR㧕‫ߣޠ‬๭߫ࠇߡ޿ࠆ‫ޕ‬2007 ᐕ CSR ߪࡉ࡜࠙ࡦᣂ
᡽ᮭߦࠃࠅ૞ᚑߐࠇߡ߅ࠅ㧘ኻ⽎ᦼ㑆ߪ 2008-09 ᐕᐲ߆ࠄ 2010-11 ᐕᐲߣߥߞߡ޿ࠆ‫ޕ‬㧙㧙ળ⸘ᬌᩏ⎇ⓥ‫ޓ‬No.39㧔2009.3㧕

⴫㧝‫ޓ‬ਛᄩ᡽ᐭߦㆡ↪ߐࠇࠆ UK GAAP ߣ IAS/IFRS ߩਥߥ⋧㆑ὐ㗄‫⋡ޓ‬

UK GAAP ߩળ⸘ಣℂ

IAS/IFRS ߩળ⸘ಣℂ‫ޟ‬IAS 16᦭ᒻ࿕ቯ⾗↥ ‫ޓ‬UK GAAP ߢߪ㧘᦭ᒻ࿕ቯ⾗↥ߦ㑐ߔࠆળ⸘ಣ ‫ޓ‬IAS/IFRS ߢߪ㧘᦭ᒻ࿕ቯ⾗↥ߦ㑐ߔࠆળ⸘ಣℂߪ㧘ℂߪ㧘‫ޟ‬FRS 15㧔᦭ᒻ࿕ቯ⾗↥㧕‫ޠ‬ߢⷙቯߐࠇߡ޿ࠆ‫ޕ‬㧔᦭ᒻ࿕ቯ⾗↥㧕‫ޠ‬ߢⷙቯߐࠇߡ޿ࠆ‫ ߩߎޕ‬IAS 16 ࠍୃᱜㆡ↪ߒߎߩ FRS 15 ࠍୃᱜㆡ↪ߒߚ FReM ߢߪ㧘᦭ᒻ࿕ ߚ FReM ߢߪ㧘᦭ᒻ࿕ቯ⾗↥ߪౣ⹏ଔࡕ࠺࡞෶ߪขᓧේଔࡕ࠺
ቯ⾗↥ߪౣ⺞㆐ේଔߣ࿁෼น⢻ଔ㗵㧔ᱜ๧ᄁළଔ㗵 ࡞ߢ᷹ቯߐࠇࠆ‫ߜ߁ߩߎޕ‬ౣ⹏ଔࡕ࠺࡞ߪේೣ⊛ߥળ⸘ಣℂߣߣ૶↪ଔ୯ࠍᲧセߒߚ㜞޿ᣇߩ㊄㗵㧕ࠍᲧセߒߚૐ ૏⟎ઃߌࠄࠇ㧘⾗↥ߩᒰೋ⹺⼂ᓟ㧘ౣ⹏ଔታᣉᣣߦ߅ߌࠆ౏ᱜ
޿ᣇߩ㊄㗵ߢ᷹ቯߐࠇࠆ‫ޕ‬ଔ୯߆ࠄߘߩᓟߩᷫଔఘළ⚥⸘㗵෸߮ᷫ៊៊ᄬ⚥⸘㗵ࠍប㒰ߒߚ㊄㗵߇⸘਄ߐࠇࠆ‫ޕ‬ౣ⹏ଔߩ㗫ᐲߪ㧘ᒰ⹥⾗↥ߩ౏ᱜଔ୯ߩ
ᄌേߦᔕߓߡ㧘Ԙ 5 ᐕߏߣߦታᣉߔࠆᣇᴺ㧘ԙ 5 ᐕߏߣߦታᣉ
ߔࠆ߇㧘ᜰᮡࠍ↪޿ߡᲤᐕᐲୃᱜߔࠆᣇᴺ㧘ԚᲤᐕᐲታᣉߔࠆ
ᣇᴺ㧘ԛ৻ቯᦼ㑆ߢ⹏ଔࠍ⚳ੌߐߖࠆࡠ࡯࡝ࡦࠣᣇᑼߢታᣉߔ
ࠆᣇᴺ߇ណ↪ߐࠇࠆ‫ޕ‬࿯࿾෸߮ᑪ‛ߩ႐ว㧘౏ᱜଔ୯ߪㅢᏱ㧘ኾ㐷ኅߣߒߡߩ⾗ᩰࠍ᦭ߔࠆ㐓ቯੱߦࠃࠅ⹏ଔߐࠇߚᏒ႐ߦၮ
ߠߊ⸽᜚ߦࠃࠅ᳿ቯߐࠇࠆ‫ߚ߹ޕ‬㧘ขᓧේଔࡕ࠺࡞ߪ㧘⠴↪ᐕᢙߩ⍴޿෶ߪଔ୯ߩૐ޿⾗↥ߦㆡ↪ߐࠇ㧘⾗↥ߩᒰೋ⹺⼂ᓟ㧘ขᓧේଔ߆ࠄᷫଔఘළ⚥⸘㗵෸߮ᷫ៊៊ᄬ⚥⸘㗵ࠍប㒰ߒߚ㊄㗵߇⸘਄ߐࠇࠆ‫ޕ‬࡝࡯ࠬขᒁ‫ޓ‬UK GAAP ߢߪ㧘࡝࡯ࠬߦ㑐ߔࠆળ⸘ಣℂߪ㧘 ‫ޓ‬IAS/IFRS ߢߪ㧘࡝࡯ࠬߦ㑐ߔࠆળ⸘ಣℂߪ㧘‫ޟ‬IAS 17㧔࡝࡯‫ޟ‬SSAP 21㧔࡝࡯ࠬ෸߮㓹↪ᄾ⚂ߩળ⸘ಣℂ㧕
‫ޠ‬
ߢⷙ ࠬ㧕
‫ޠ‬
ߢⷙቯߐࠇߡ޿ࠆ‫ޕ‬IAS 17 ߢߪ㧘ࡈࠔࠗ࠽ࡦࠬ࡮࡝࡯ࠬ
ቯߐࠇߡ޿ࠆ‫ޕ‬SSAP 21 ߢߪ㧘࡝࡯ࠬขᒁߪࡈࠔ ߣ್ቯߐࠇࠆߩߪ㧘⾗↥ߩᚲ᦭ߦ઻߁࡝ࠬࠢߣ⚻ᷣ⊛ଢ⋉ࠍታࠗ࠽ࡦࠬ࡮࡝࡯ࠬߣࠝࡍ࡟࡯࠹ࡦࠣ࡮࡝࡯ࠬߦಽ ⾰⊛ߦߔߴߡ⾓୫ੱߦ⒖ォߔࠆ႐ว㧔ታ⾰ၮḰ㧕
ߢ޽ࠆ‫ߚߩߎޕ‬㘃ߐࠇ㧘ߘࠇߙࠇળ⸘ಣℂ߇⇣ߥࠆ‫⃻߼ ࡮ࠬࡦ࠽ࠗࠔࡈޕ‬࿷㧘ᢙ୯ၮḰߦࠃࠅࠝࡍ࡟࡯࠹ࡦࠣ࡮࡝࡯ࠬߦಽ㘃ߐࠇߡ࡝࡯ࠬߣ್ቯߐࠇࠆߩߪ㧘⾗↥ߩᚲ᦭ߦ઻߁࡝ࠬ ޿ࠆ࡝࡯ࠬขᒁߢ߽㧘IAS/IFRS ߩዉ౉ߦ઻޿ታ⾰ၮḰߦ⹥ᒰࠢߣ⚻ᷣ⊛ଢ⋉ࠍታ⾰⊛ߦߔߴߡ⾓୫ੱߦ⒖ォߔ ߔࠆ߽ߩߪࡈࠔࠗ࠽ࡦࠬ࡮࡝࡯ࠬߦಽ㘃ߐࠇ㧘ฦᐭ⋭ߩ⾉୫ኻࠆ႐วߢ㧘ౕ૕⊛ߦߪ㧘ᦨૐᡰᛄ࡝࡯ࠬᢱ✚㗵ߩ ᾖ⴫ߦ࡝࡯ࠬ⾗↥෸߮࡝࡯ࠬ⽶ௌ߇⸘਄ߐࠇࠆ‫ߚ߹ޕ‬㧘IAS 17⃻࿷ଔ୯߇⾗↥ߩ౏ᱜଔ୯ߩ 90㧑એ਄ߩ႐ว㧔ᢙ୯ ߢߪ㧘࿯࿾෸߮ᑪ‛ࠍ৻૕ߣߒߡ࡝࡯ࠬߔࠆ႐ว㧘ࡈࠔࠗ࠽ࡦ
ၮḰ㧕ߣߐࠇߡ޿ࠆ‫ޕ‬ᢙ୯ၮḰߦ⹥ᒰߔࠆ࡝࡯ࠬข ࠬ࡮࡝࡯ࠬߣࠝࡍ࡟࡯࠹ࡦࠣ࡮࡝࡯ࠬߩಽ㘃ߪ㧘࿯࿾ߣᑪ‛ᒁߪࡈࠔࠗ࠽ࡦࠬ࡮࡝࡯ࠬߦಽ㘃ߐࠇ㧘ฦᐭ⋭ߩ ࠍಽߌߡ್ቯߔࠆߎߣߣߐࠇߡ޿ࠆ‫⃻߼ߚߩߎޕ‬࿷㧘࿯࿾ߣᑪ⾉୫ኻᾖ⴫ߦ࡝࡯ࠬ⾗↥෸߮࡝࡯ࠬ⽶ௌ߇⸘਄ߐ ‛߇৻૕ߣߒߡ್ቯߐࠇࠝࡍ࡟࡯࠹ࡦࠣ࡮࡝࡯ࠬߦಽ㘃ߐࠇߡࠇࠆ‫ޕ‬޿ࠆ࡝࡯ࠬขᒁ߇㧘IAS/IFRS ߩዉ౉ߦ઻޿࿯࿾ߣᑪ‛ߦಽߌߡ್ቯߐࠇࠆߎߣߦߥࠆ‫⚿ߩߎޕ‬ᨐ㧘࿯࿾ߦᲧߴߡ࡝࡯ࠬᦼ㑆⚳ੌᤨὐߢᚲ᦭ᮭ߇⾓୫ੱߦ⒖ォߔࠆߎߣ߇ᄙ޿ᑪ‛ߦߟ޿ߡߪ㧘ታ⾰ၮḰߦࠃࠅࡈࠔࠗ࠽ࡦࠬ࡮࡝࡯ࠬߦಽ㘃ߐࠇ㧘ฦᐭ⋭ߩ⾉୫ኻᾖ⴫ߦ࡝࡯ࠬ⾗↥෸߮࡝࡯ࠬ⽶ௌ߇⸘਄ߐࠇࠆ‫ޕ‬㊄Ⲣ໡ຠ‫ޓ‬UK GAAP ߢߪ㧘㊄Ⲣ໡ຠߦ㑐ߔࠆળ⸘ಣℂߪ㧘 ‫ޓ‬IAS/IFRS ߢߪ㧘㊄Ⲣ໡ຠߦ㑐ߔࠆળ⸘ಣℂߪ㧘‫ޟ‬IAS 32㧔㊄‫ޟ‬FRS 25㧔㊄Ⲣ໡ຠ㧦㐿␜෸߮⴫␜㧕‫ޠ‬‫ޟ‬㧘FRS 26㧔㊄ Ⲣ໡ຠ㧦⴫␜㧕‫ޠ‬‫ޟ‬
㧘IAS 39㧔㊄Ⲣ໡ຠ㧦⹺⼂෸᷹߮ቯ㧕‫ޠ‬෸߮‫ޟ‬IFRSⲢ໡ຠ㧦᷹ቯ㧘⹺⼂෸߮ౣ⹺⼂㧕‫ޠ‬෸߮‫ޟ‬FRS 29㧔㊄ 7
㧔㊄Ⲣ໡ຠ㧦㐿␜㧕‫ޠ‬ߢⷙቯߐࠇߡ޿ࠆ‫ޕ‬IAS/IFRS ߩዉ౉ߦ઻޿㧘Ⲣ໡ຠ㧦㐿␜㧕‫ޠ‬ߢⷙቯߐࠇߡ޿ࠆ‫ߩࠄࠇߎޕ‬ၮḰߪ㧘 ㊄Ⲣ໡ຠߦ⹥ᒰߔࠆ߽ߩߪ㧘ฦᐭ⋭ߩ⾉୫ኻᾖ⴫ߦ㊄Ⲣ⾗↥෶
2007-08 ᐕᐲ߹ߢ FReM ߦ฽߹ࠇߡ޿ߥ߆ߞߚߚ ߪ㊄Ⲣ⽶ௌ߇⸘਄ߐࠇࠆ‫ߩࠄࠇߎޕ‬㊄Ⲣ໡ຠߦߪ㧘Ԙ࠺࡝ࡃ࠹ࠖ
߼㧘ㆡ↪ߐࠇߡ޿ߥ߆ߞߚ‫ޕ‬ࡉ㧘ԙ⚵ㄟ࠺࡝ࡃ࠹ࠖࡉ㧘Ԛή೑ሶ෶ߪૐ㊄೑Ⲣ⾗㧘ԛ㊄Ⲣ଻⸽ᄾ⚂㧘Ԝା↪⁁ߦࠃࠆਈାⴕὑ╬߇޽ࠆ‫ߪࠄࠇߎޕ‬㧘ᄾ⚂᧦㗄ߩᒰ੐⠪ߦߥߞߚᤨߦ౏ᱜଔ୯ߢ⹺⼂ߐࠇ㧘⾉୫ኻᾖ⴫ߦ㊄Ⲣ⾗↥෶ߪ㊄Ⲣ⽶ௌ߇⸘਄ߐࠇࠆ‫ޕ‬ᒰೋ⹺⼂ᓟ㧘ේೣߣߒߡ㧘㊄Ⲣ⾗↥ߦߟ޿ߡߪ౏ᱜଔ୯ߢ㧘㊄Ⲣ⽶ௌߦߟ޿ߡߪታല㊄೑ᴺࠍ↪޿ߚఘළේଔߢߘࠇߙࠇ᷹ቯߐࠇࠆ‫౏ߢߎߎޕ‬ᱜଔ୯ߣߪ㧘⁛┙╙ਃ⠪㑆ขᒁߦ߅޿ߡ㧘ขᒁߩ⍮⼂߇޽ࠆ⥄⊒⊛ߥᒰ੐⠪ߩ㑆ߢ㧘⾗↥߇੤឵ߐࠇ߁ࠆ㧘෶ߪ⽶ௌ߇᳿ᷣߐࠇ߁ࠆ㊄㗵ࠍ޿߁‫ޕ‬PFI ขᒁ

‫ޓ‬UK GAAP ߢߪ㧘PFI ࠍ฽߻ PPP ߦ㑐ߔࠆળ⸘ ‫ޓ‬IAS/IFRS ߢߪ㧘PFI ᄾ⚂ࠍ฽߻ PPP ߦ㑐ߔࠆળ⸘ಣℂಣℂߪ㧘‫ޟ‬FRS 5 ㆡ↪ᜰ㊎ F㧔PFI ෸߮㘃ૃߩᄾ⚂㧕‫ߪ ޠ‬㧘
‫ޟ‬IFRIC 12㧔ࠨ࡯ࡆࠬ⼑ਈᄾ⚂㧕‫ޠ‬ߢⷙቯߐࠇߡ޿ࠆ‫ߩߎޕ‬ߢⷙቯߐࠇߡ޿ࠆ߇㧘ߎࠇࠍ౏౒ㇱ㐷ߦୃᱜㆡ↪ IFRIC 12 ࠍୃᱜㆡ↪ߒߚ FReM ߢߪ㧘⼑ਈ⠪
㧔ฦᐭ⋭㧕
ߣㆇ༡
ߒߚ߽ߩߣߒߡ㧘⽷ോ⋭ࠃࠅ‫ޟ‬ᛛⴚᜰ㊎╙ 1 ภ
㧔PFI ⠪
㧔᳃㑆ㇱ㐷ߩ੐ᬺ⠪㧕ߣߩ PFI ᄾ⚂ߦ߅޿ߡ㧘ᰴߩ᧦ઙࠍߔ
ขᒁߩળ⸘ಣℂ㧕‫ޠ‬߇૞ᚑߐࠇߡ޿ࠆ‫ޕ‬ᛛⴚᜰ㊎╙ 1 ߴߡḩߚߔ႐ว㧔ᡰ㈩ࠕࡊࡠ࡯࠴㧕ߦߪ㧘ฦᐭ⋭ߩ⾉୫ኻᾖ⴫ภߢߪ㧘⾼౉⠪㧔ฦᐭ⋭㧕ߣㆇ༡⠪㧔᳃㑆ㇱ㐷ߩ੐ᬺ ߦ PFI ⾗↥෸߮ PFI ⽶ௌ߇⸘਄ߐࠇࠆ‫ޕ‬Ԙ⼑ਈ⠪ߪㆇ༡⠪߇ᒰ⠪㧕ߣߩ PFI ขᒁߦ߅޿ߡ㧘ᰴߩ᧦ઙࠍߔߴߡḩߚ ⹥ PFI ⾗↥ࠍ↪޿ߡឭଏߔࠆࠨ࡯ࡆࠬߩౝኈ㧘೑↪⠪෸߮ଔᩰߔ႐ว㧔࡝ࠬࠢ⚻ᷣଔ୯ࠕࡊࡠ࡯࠴㧕ߦߪ㧘ฦᐭ⋭ ࠍ⛔೙ߒߡ޿ࠆߎߣ㧘ԙ⼑ਈ⠪ߪ PFI ᄾ⚂ᦼ㑆ߩ⚳ੌᓟ㧘ᒰ⹥ߩ⾉୫ኻᾖ⴫ߦ PFI ⾗↥෸߮ PFI ⽶ௌ߇⸘਄ߐࠇ PFI ⾗↥ߩᱷ૛ㇱಽࠍᚲ᦭ᮭ╬ߦࠃࠅ⛔೙ߒߡ޿ࠆߎߣ㧘Ԛㆇࠆ‫ޕ‬Ԙቯ㊂⊛࡝ࠬࠢಽᨆߦ߅޿ߡ㧘⾼౉⠪ߩᒰ⹥ ༡⠪ߪ PFI ᄾ⚂ߩߚ߼ߦ㧘ᒰ⹥ PFI ⾗↥ࠍᑪ⸳ߒߚࠅ㧘෶ߪ╙PFI ⾗↥ߦଥࠆ೑⋉㧔៊ᄬ㧕ߩẜ࿷⊛ᄌേߩᱜ๧⃻࿷ ਃ⠪߆ࠄ⺞㆐ߒߡ޿ࠆߎߣ‫ޕ‬PFI ⾗↥෸߮ PFI ⽶ௌߩ⸘਄ߦᒰ
ଔ୯߇ో૕ߩẜ࿷⊛ᄌേߩᄢㇱಽࠍභ߼ߡ޿ࠆߎ ߚࠅ㧘⼑ਈ⠪߆ࠄㆇ༡⠪ߦᡰᛄࠊࠇࠆ৻ቯߩᢱ㊄ߪ㧘⾗↥ㇱಽ㧘ߣ㧘ԙቯᕈ⊛࡝ࠬࠢಽᨆߦ߅޿ߡ㧘⾼౉⠪߇ᒰ⹥ ㊄೑ㇱಽ෸߮ࠨ࡯ࡆࠬឭଏㇱಽߦಽഀߐࠇࠆ‫ޕ‬PFI ⾗↥ߩਥⷐߥᯏ⢻෸߮ㆇ༡ᣇᴺࠍ᳿ቯߒߡ޿ߚ
ࠅ㧘⾼౉⠪߇ㆇ༡⠪ߦኻߒߡௌോ଻⸽ࠍⴕߞߡ޿
ߚࠅߥߤߒߡ޿ࠆߎߣ‫ޕ‬㧔಴ౖ㧕HM Treasury㧔1999㧕
, HM Treasury㧔2008a㧕
, HM Treasury㧔2008b㧕
, IAS 17, IAS 39, SSAP 21㧙㧙ࠗࠡ࡝ࠬਛᄩ᡽ᐭߦ߅ߌࠆ࿖㓙ળ⸘ၮḰ㧔IAS/IFRS㧕ߩዉ౉⴫㧞‫ޓ‬FReM ߦ߅ߌࠆ IAS/IFRS ߩㆡ↪⁁ᴫ
IAS/IFRS
⇟ภ
IAS 1
IAS 2
IAS 7
IAS 8
IAS 10
IAS 11
IAS 12
IAS 16

⽷ോ⻉⴫ߩ⴫␜
᫜෈⾗↥ࠠࡖ࠶ࠪࡘ࡮ࡈࡠ࡯⸘▚ᦠળ⸘ᣇ㊎㧘ળ⸘਄ߩ⷗Ⓧࠅߩᄌᦝ෸߮⺋⻪
ᓟ⊒੐⽎
Ꮏ੐ᄾ⚂
ᴺੱᚲᓧ⒢
᦭ᒻ࿕ቯ⾗↥
㧔ࠗࡦࡈ࡜⾗↥ࠍ㒰ߊ‫ޕ‬㧕

IAS 17
IAS 18
IAS 19IAS 20
IAS 21
IAS 23
IAS 24
IAS 26
IAS 27

࡝࡯ࠬ
෼⋉
ᓥᬺຬ⛎ઃ
᡽ᐭ⵬ഥ㊄ߩળ⸘ಣℂ෸߮᡽ᐭេഥߩ㐿␜ᄖ࿖ὑᦧ࡟࡯࠻ᄌേߩᓇ㗀୫౉⾌↪
㑐ㅪᒰ੐⠪ߦߟ޿ߡߩ㐿␜ㅌ⡯⛎ઃ೙ᐲߩળ⸘෸߮ႎ๔
ㅪ⚿෸߮୘೎⽷ോ⻉⴫

IAS 28
IAS 29IAS 31
IAS 32
IAS 33
IAS 34㑐ㅪળ␠ߦኻߔࠆᛩ⾗⿥ࠗࡦࡈ࡟⚻ᷣਅߦ߅ߌࠆ⽷ോႎ๔࡚ࠫࠗࡦ࠻࡮ࡌࡦ࠴ࡖ࡯ߦኻߔࠆᜬಽ
㊄Ⲣ໡ຠ㧦⴫␜
1 ᩣᒰߚࠅ೑⋉ਛ㑆⽷ോႎ๔

IAS 36
IAS 37
IAS 38
IAS 39IAS 40
IAS 41IFRS 1IFRS 2IFRS 3IFRS 4IFRS 5IFRS 6IFRS 7IFRS 8SIC 7
SIC 10
SIC 12
SIC 13
SIC 15
SIC 21
SIC 25
SIC 27
SIC 29SIC 31
SIC 32IFRIC 1IFRIC 2IFRIC 4IFRIC 5

FReM ߢߩኻᔕ

IAS/IFRS ߩฬ⒓

⋥ធㆡ↪
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ୃᱜㆡ↪
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ㅊടㆡ↪
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⾗↥ߩᷫ៊
ᒁᒰ㊄㧘஧⊒ௌോ෸߮஧⊒⾗↥ήᒻ⾗↥㊄Ⲣ໡ຠ㧦⹺⼂෸᷹߮ቯᛩ⾗ਇേ↥ㄘᬺ࿖㓙⽷ോႎ๔ၮḰߩೋᐲㆡ↪
ᩣᑼႎ㈽
ડᬺ⚿ว
଻㒾ᄾ⚂
ᄁළ⋡⊛ߢ଻᦭ߒߡ޿ࠆ㕖ᵹേ⾗↥෸߮ᑄᱛ੐ᬺ
㋶‛⾗Ḯߩតᩏ෸߮⹏ଔ
㊄Ⲣ໡ຠ㧦㐿␜੐ᬺ࠮ࠣࡔࡦ࠻
࡙࡯ࡠߩዉ౉
᡽ᐭេഥ㧦༡ᬺᵴേߣ୘೎⊛ߥ㑐ଥ߇ߥ޿႐ว
ㅪ⚿㧦․೎⋡⊛੐ᬺ૕
౒หᡰ㈩ડᬺ㧦౒หᡰ㈩ᛩ⾗ડᬺߦࠃࠆ㕖⽻ᐊ⾗↥ߩ᜚಴ࠝࡍ࡟࡯࠹ࠖࡦࠣ࡮࡝࡯ࠬ㧦ࠗࡦ࠮ࡦ࠹ࠖࡉ

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ᴺੱᚲᓧ⒢㧦ౣ⹏ଔߐࠇߚ㕖ᷫଔఘළ⾗↥ߩ࿁෼ᴺੱᚲᓧ⒢㧦ડᬺ෶ߪᩣਥߩ⺖⒢਄ߩ࿾૏ߩᄌൻ
ᴺ⊛ᒻᘒߪ࡝࡯ࠬߢ޽ࠆ߽ߩࠍ฽߻ขᒁߩታ૕ߩ⹏ଔ
ࠨ࡯ࡆࠬ⼑ਈᄾ⚂㧦㐿␜෼⋉㧦ትવࠨ࡯ࡆࠬࠍ઻߁ࡃ࡯࠲࡯ขᒁ
ήᒻ⾗↥㧦࠙ࠚࡉࠨࠗ࠻⾌↪
ᑄ᫈㧘ේ⁁࿁ᓳ෸߮ߘࠇࠄߦ㘃ૃߔࠆᣢሽߩ⽶ௌߩᄌേදห⚵วߦኻߔࠆ⚵วຬߩᜬಽ෸߮㘃ૃߩ㊄Ⲣ໡ຠᄾ⚂ߦ࡝࡯ࠬ߇฽߹ࠇߡ޿ࠆ߆ุ߆ߩ್ᢿ
ᑄ᫈㧘ේ⁁࿁ᓳ෸߮ⅣႺౣ↢ࡈࠔࡦ࠼߆ࠄ↢ߓࠆᜬಽߦኻߔࠆᮭ೑

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㧙㧙

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ળ⸘ᬌᩏ⎇ⓥ‫ޓ‬No.39㧔2009.3㧕
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▸࿐٤IFRIC 9IFRIC 10⚵ㄟ࠺࡝ࡃ࠹ࠖࡉߩౣᩏቯ
ਛ㑆⽷ോႎ๔෸߮ᷫ៊٤٤

IFRIC 11IFRIC 12IFRIC 13IFRIC 14IFRIC 15IFRIC 16
IAS 16IFRS 2㧦ࠣ࡞࡯ࡊᩣᑼ෸߮⥄␠ᩣᑼߩขᒁ
ࠨ࡯ࡆࠬ⼑ਈᄾ⚂㘈ቴࡐࠗࡦ࠻࡮ࠨ࡯ࡆࠬ
IAS 19㧦ㆇ↪⾗↥ߩ೙㒢㧘⾗㊄ߩᦨૐⓍ┙෸߮ਔ⠪ߩ⋧੕૞↪
ਇേ↥ᑪ▽ᄾ⚂ᄖ࿖ᬺോ߳ߩ⚐ᛩ⾗ߦኻߔࠆࡋ࠶ࠫ
᦭ᒻ࿕ቯ⾗↥
㧔ࠗࡦࡈ࡜⾗↥㧕

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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↪ߐࠇࠆၮḰୃᱜㆡ↪㧔Interpreted for public sector㧕㧦IAS/IFRS ߩળ⸘ಣℂ߇ୃᱜߐࠇߡㆡ↪ߐࠇࠆၮḰㅊടㆡ↪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ળ߆ࠄᒰ⹥ᐕᐲߦଥࠆᱦ಴ᮭࠍᓧࠆߚ߼㧘ᱦ಴੍▚⷗Ⓧ
㧔Supply Estimates㧕ࠍ⼏ળߦឭ಴ߒ㧘ߘߩክ⼏ࠍ⚻ߡ⼏᳿ࠍᓧߡ޿ࠆ‫ޕ‬ᱦ಴੍▚⷗Ⓧߢߪ㧘නᐕᐲߩᱦ಴੍▚ߪ⾗Ḯⷐ᳞ߣ⃻㊄ⷐ᳞ߦಽߌࠄࠇߡ޿ࠆ‫⾗ߜ߁ߩߎޕ‬Ḯⷐ᳞ߦߟ޿ߡߪ㧘ᒰ⹥ᐕᐲߩ੍▚㗵߇ᐭ⋭೎߆ߟ⾗Ḯⷐ᳞੐㗄㧔Request for
Resources㧦RfR㧕
೎ߦቢో⊒↢ਥ⟵ࡌ࡯ࠬߢ⸘਄ߐࠇߡ޿ࠆ‫ޕ‬RfR ߪᒰ⹥ᐭ⋭ߩ᡽╷⋡⊛ߦኻᔕߒߡ߅ࠅ㧘᣿⚦ߦ߅޿ߡ㧘ᒰ⹥᡽╷ࠍታᣉߔࠆߩߦᔅⷐߥ▤ℂࠦࠬ࠻ߣᒰ⹥᡽╷⋡⊛ࠍ㆐ᚑߔࠆߚ߼ߦታᣉߔࠆࡊࡠ
ࠣ࡜ࡓ࡮ࠦࠬ࠻ߩౝ⸶߇ߘࠇߙࠇ⸘਄ߐࠇߡ޿ࠆ 8)‫৻ޕ‬ᣇ㧘⃻㊄ⷐ᳞ߦߟ޿ߡߪ㧘ᒰ⹥ᐕᐲߩ੍▚㗵߇ᐭ⋭೎ߦ⃻㊄ਥ⟵ࡌ࡯ࠬߢ৻᜝ߒߡ⸘਄ߐࠇߡ߅ࠅ㧘RfR ೎ߩౝ⸶ߪߥ޿‫ޕ‬නᐕᐲߩᱦ಴੍▚ߪ㧘ᐭ⋭೎ߦ✬ᚑߐࠇࠆ߽ߩߩ㧘DEL ߦߟ޿ߡߪ੐೨ߦ SR ෶ߪ CSR ߢ᳿ቯߐࠇߡ޿ࠆߚ߼㧘AME ૛೾ಽ߆ࠄߩㅊ
ട㈩ಽ߇ⴕࠊࠇࠆߛߌߢ޽ࠆ‫ޕ‬නᐕᐲߩᱦ಴੍▚ߪ㧘ᦨ⚳⊛ߦᱦ಴੍▚ᴺ
㧔Appropriation Act㧕
෸߮⛔ว࿖
ᐶ⾗㊄ᴺ
㧔Consolidated Fund Act㧕ߣߒߡ┙ᴺൻߐࠇߡ޿ࠆ‫ޕ‬㧔㧟㧕‫ޓ‬VFM ⋡ᮡࠗࠡ࡝ࠬߢߪ㧘2000 ᐕ SR ߆ࠄ᡽╷⋡⊛ߦኻᔕߒߚᬺ❣⋡ᮡߦട߃㧘ⴕ᡽ࠨ࡯ࡆࠬࠍല₸⊛ߦឭଏߔࠆ
਄ߢ㆐ᚑߔߴ߈⋡ᮡߣߒߡ VFM ⋡ᮡ㧔Value for Money Target㧕߇⸳ቯߐࠇߡ޿ࠆ 9)‫ߪࠇߎޕ‬㧘ᣉ╷߇ᬺ❣
⋡ᮡߩ㆐ᚑᐲߦၮߠ޿ߡ᦭ലᕈߩⷰὐ߆ࠄ⹏ଔߐࠇࠆߛߌߢߪߥߊ㧘ࠕ࠙࠻ࡊ࠶࠻ߣࠦࠬ࠻ߩ㑐ଥߦၮߠ޿ߡല₸ᕈߩⷰὐ߆ࠄ߽⹏ଔߐࠇࠆߴ߈ߢ޽ࠆߣ޿߁ NPM ߩ⠨߃ᣇࠍᔀᐩߐߖߚߚ߼ߢ޽ࠆ‫ޕ‬2007 ᐕ
CSR ߢߪ㧘Ԙਛᄩ᡽ᐭ෸߮࿾ᣇ᡽ᐭࠍวࠊߖߡ㧘⃻㊄ਥ⟵ࡌ࡯ࠬߢ 1 ᐕ㑆ߦዋߥߊߣ߽ 3㧑㧘300 ంࡐࡦ࠼ࠍ▵ᷫߔࠆߎߣ㧘ԙฦᐭ⋭╬ߦ߅޿ߡ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౏⚂ߐࠇߡ޿ࠆ‫ޕ‬8)ᱦ಴੍▚⷗Ⓧߦߪ㧘RfR ೎ߦ DEL ߣ AME ߩౝ⸶෸߮⾗Ḯ੍▚ߣ⾗ᧄ੍▚ߩౝ⸶߽⸘਄ߐࠇߡ޿ࠆ‫ޕ‬
2004 ᐕ SR ߹ߢߪ㧘౏౒ࠨ࡯ࡆࠬวᗧ
㧔Public Service agreements : PSA㧕ߩ৻ㇱߣߒߡᐭ⋭╬೎ߦࠦࠬ࠻ߩ೥ᷫ㧘⡯ຬߩ⚐ᷫߥߤߦ㑐ߔࠆቯ㊂⊛ߥ⋡ᮡ୯߇⸳ቯߐࠇߡ޿ߚ‫ޕ‬

9)㧙㧙ࠗࠡ࡝ࠬਛᄩ᡽ᐭߦ߅ߌࠆ࿖㓙ળ⸘ၮḰ㧔IAS/IFRS㧕ߩዉ౉㧞㧚੍▚⛔೙߳ߩኻᔕ
IAS/IFRS ߢߪ㧘⽷ോ⻉⴫ߣߒߡ⾉୫ኻᾖ⴫㧘៊⋉⸘▚ᦠ㧘ᜬಽᄌേ⸘▚ᦠ෸߮ࠠࡖ࠶ࠪࡘ࡮ࡈࡠ࡯⸘
▚ᦠࠍ૞ᚑߔࠆߎߣߣߐࠇߡ޿ࠆ߇ 10)㧘੍▚ߩၫⴕ⚿ᨐࠍ⴫␜ߔࠆߎߣࠍ⋡⊛ߣߒߚ⸘▚ᦠߩ૞ᚑࠍ᳞߼
ߡ޿ߥ޿‫ߢߎߘޕ‬㧘ࠗࠡ࡝ࠬߩਛᄩ᡽ᐭߪ㧘ฦᐭ⋭ߦ߅޿ߡ੍▚ၫⴕߩ▤ℂ߇ㆡᱜߦⴕࠊࠇ㧘੍▚⛔೙߇᦭ലߦᯏ⢻ߒߚߎߣࠍ⼏ળߦႎ๔ߔࠆߚ߼㧘IAS/IFRS ߦᣂߚߦㅊടߔࠆળ⸘ಣℂߣߒߡᰴߩࠃ߁ߥ⸘▚ᦠࠍ૞ᚑߔࠆߎߣߣߒߡ޿ࠆ‫ޕ‬㧔㧝㧕‫⼏ޓ‬ળᱦ಴᳿▚ᦠ⼏ળᱦ಴᳿▚ᦠ
㧔Statement of Parliamentary Supply㧕ߢߪ㧘ᒰ⹥ᐕᐲߩ᳿▚ߪ⾗Ḯⷐ᳞ߣ⃻㊄ⷐ᳞ߦಽߌ
ࠄࠇࠆ‫⾗ޕ‬Ḯⷐ᳞ߢߪ㧘ᱦ಴੍▚⷗Ⓧߢᛚ⹺ߐࠇߚᒰ⹥ᐭ⋭ߩቢో⊒↢ਥ⟵ࡌ࡯੍ࠬ▚ߩታ❣ࠍ⴫␜ߔࠆ
ߚ߼㧘RfR ೎ߦታ㓙ߩᡰ಴㗵߇੍▚㗵ߣኻᲧߐࠇࠆᒻߢߘࠇߙࠇ⸘਄ߐࠇࠆ‫ߚ߹ޕ‬㧘ᡰ಴㗵ߦߟ޿ߡߪ㧘ౝ⸶ߣߒߡ✚ᡰ಴㗵㧘ᡰ಴ߦలߡࠄࠇߚ⥄Ꮖ෼౉㗵㧔ⴕ᡽ࠨ࡯ࡆࠬߩឭଏߦ઻߁ᚻᢙᢱ╬㧕෸߮ߘߩᏅߣߒ
ߡ⚐ᡰ಴㗵߇⸘਄ߐࠇࠆ‫⃻ޕ‬㊄ⷐ᳞ߢߪ㧘ᱦ಴੍▚⷗Ⓧߢ৻᜝ߒߡᛚ⹺ߐࠇߚᒰ⹥ᐭ⋭ߩ⃻㊄ਥ⟵ࡌ࡯੍ࠬ▚ߩታ❣ࠍ⴫␜ߔࠆߚ߼㧘ታ㓙ߩ⚐ᡰ಴㗵߇੍▚㗵ߣኻᲧߐࠇࠆᒻߢ⸘਄ߐࠇࠆ‫⾗ޕ‬Ḯⷐ᳞ߢ޽ࠇ㧘⃻㊄ⷐ᳞ߢ޽ࠇ㧘੍▚㗵ߣ᳿▚㗵ߦਵ㔌ߩ޽ࠆ႐วߦߪߘߩℂ↱ࠍ⸥ㅀߔࠆߎߣߣߐࠇ㧘᳿▚㗵߇੍▚㗵ࠍ⿥ㆊߒߡ޿ࠆ႐วߦߪ⵬ᱜ੍▚ߩߚ߼ߩ⺑᣿ࠍ⸥ㅀߔࠆߎߣ߇᳞߼ࠄࠇߡ޿ࠆ‫⼏ޕ‬ળᱦ಴᳿▚ᦠߩᵈ⸥ߢߪ㧘ቢో⊒↢ਥ⟵ࡌ࡯ࠬߩ⾗Ḯⷐ᳞ߣ⃻㊄ਥ⟵ࡌ࡯ࠬߩ⃻㊄ⷐ᳞ߩ᳿▚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
ࠇࠆ 11)㧔⼏ળᱦ಴᳿▚ᦠߩ᭽ᑼߦߟ޿ߡߪ㧘⴫㧟ෳᾖ㧕‫ޕ‬⴫㧟‫⼏ޓ‬ળᱦ಴᳿▚ᦠ㧝‫⾗ޓ‬Ḯⷐ᳞
200X-0Y㧔ජࡐࡦ࠼㧕ᱦ಴੍▚⷗Ⓧ㗵
᳿‫▚ޓ‬
▵⚂
㧔⿥ㆊ㧕
㧙
㧔B㧕
⾗Ḯⷐ᳞੐㗄 ᵈ⸥ ✚ᡰ಴㗵 ⥄Ꮖ෼౉㗵 ⚐ᡰ಴㗵㧔A㧕 ✚ᡰ಴㗵 ⥄Ꮖ෼౉㗵 ⚐ᡰ಴㗵
㧔A㧕㧔A㧕
RfR 1
RfR 2
RfR 3
RfR 4
⾗Ḯ⸘

200W-0X㧔ජࡐࡦ࠼㧕
᳿‫▚ޓ‬
⚐ᡰ಴㗵

㧞‫⃻ޓ‬㊄ⷐ᳞ᱦ಴੍▚⷗Ⓧ㧔A㧕

200X-0Y㧔ජࡐࡦ࠼㧕
200W-0X㧔ජࡐࡦ࠼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)
11)

IAS 1.8.
HM Treaury(2008b)3.2.1-3.2.10.

㧙㧙ળ⸘ᬌᩏ⎇ⓥ‫ޓ‬No.39㧔2009.3㧕

㧔㧞㧕‫ޓ‬ᬺോࠦࠬ࠻⸘▚ᦠᬺോࠦࠬ࠻⸘▚ᦠ
㧔Operating Cost Statement㧕ߢߪ㧘ᒰ⹥ᐭ⋭ߩ⽷ോ⊛ߥᬺോㆇ༡ߩታ❣ࠍ⴫␜ߔࠆߚ߼㧘▤ℂᵴേ෸߮ࡊࡠࠣ࡜ࡓ೎ߦࠦࠬ࠻߇⸘਄ߐࠇࠆ‫▤ޕ‬ℂᵴേߦߟ޿ߡߪ৻᜝ߒߡੱઙ⾌㧘ߘߩઁߩ▤ℂࠦ
ࠬ࠻෸߮⥄Ꮖ෼౉㗵߇⸘਄ߐࠇࠆ‫ߚ߹ޕ‬㧘ࡊࡠࠣ࡜ࡓߦߟ޿ߡߪ RfR ೎ߦ㧘ੱઙ⾌㧘ࡊࡠࠣ࡜ࡓ࡮ࠦࠬ࠻
෸߮⥄Ꮖ෼౉㗵߇⸘਄ߐࠇࠆ‫⼏ޕ‬ળᱦ಴᳿▚ᦠߦߪᱦ಴੍▚⷗Ⓧߩታ❣ߒ߆⸘਄ߐࠇߥ޿߇㧘ᬺോࠦࠬ࠻
⸘▚ᦠߦߪᱦ಴੍▚⷗Ⓧߩታ❣ߦട߃㧘⼏ળߩ⼏᳿ࠍⷐߒߥ޿ᣢቯ⾌ߩታ❣߽฽߹ࠇࠆ‫ࠅࠃߦࠇߎޕ‬㧘ᒰ⹥ᐭ⋭ో૕ߣߒߡ CSR ߢ⸳ቯߐࠇߚ▤ℂ੍▚ߦ㑐ߔࠆ VFM ⋡ᮡߩ㆐ᚑ⁁ᴫࠍᬌ⸽ߔࠆߎߣ߇น⢻ߦߥࠆ 12)‫ޕ‬ᬺോࠦࠬ࠻⸘▚ᦠߪ㧘ᒰ⹥ᐭ⋭ߛߌߩㇱಽߣᒰ⹥ᐭ⋭߇ᚲ▤ߔࠆၫⴕࠛ࡯ࠫࠚࡦࠪ࡯㧘NDPB ╬ࠍㅪ⚿ߒߚㇱಽߢ᭴ᚑߐࠇࠆ
㧔ᬺോࠦࠬ࠻⸘▚ᦠߩ᭽ᑼߦߟ޿ߡߪ㧘⴫㧠ෳᾖ㧕‫ޕ‬⴫㧠‫ޓ‬ᬺോࠦࠬ࠻⸘▚ᦠ
㧔200Y ᐕ 3 ᦬ 31 ᣣ⚳ੌᐕᐲ㧕

ࠦࠬ࠻

ᵈ⸥

▤ℂࠦࠬ࠻
‫ੱޓ‬ઙ⾌
‫▤ߩઁߩߘޓ‬ℂࠦࠬ࠻‫⥄ޓ‬Ꮖ෼౉㗵ࡊࡠࠣ࡜ࡓ࡮ࠦࠬ࠻
RfR1‫ੱޓ‬ઙ⾌
‫࠻ࠬࠦ࡮ࡓ࡜ࠣࡠࡊޓ‬‫⥄ޓ‬Ꮖ෼౉㗵ࡊࡠࠣ࡜ࡓ࡮ࠦࠬ࠻
RfR2‫ੱޓ‬ઙ⾌
‫࠻ࠬࠦ࡮ࡓ࡜ࠣࡠࡊޓ‬‫⥄ޓ‬Ꮖ෼౉㗵ࡊࡠࠣ࡜ࡓ࡮ࠦࠬ࠻
RfR3‫ੱޓ‬ઙ⾌
‫࠻ࠬࠦ࡮ࡓ࡜ࠣࡠࡊޓ‬‫⥄ޓ‬Ꮖ෼౉㗵⸘⚐ᬺോࠦࠬ࠻

200X-0Y㧔ජࡐࡦ࠼㧕
୘‫ޓ‬೎
ߘߩઁߩ
ੱઙ⾌
⥄Ꮖ෼౉㗵 ੱઙ⾌
ࠦࠬ࠻

㧔A㧕
㧔B㧕
㧔C㧕
㧔A㧕+㧔B㧕-㧔C㧕

200W-0X㧔ජࡐࡦ࠼㧕
ㅪ‫⚿ޓ‬
ߘߩઁߩ
⥄Ꮖ෼౉㗵
ࠦࠬ࠻

୘೎

ㅪ⚿

㧔D㧕
㧔E㧕
㧔F㧕
㧔D㧕+㧔E㧕-㧔F㧕㧔಴ౖ㧕HM Treasury㧔2008c㧕Consolidated Operating Cost Statement㧟㧚ዉ౉ᓟߩ⺖㗴ࠗࠡ࡝ࠬߢߪ㧘1998 ᐕߦ⽷᡽቟ቯൻⷙᓞ߇೙ቯߐࠇ㧘ਛᄩ᡽ᐭ߇Ḱ᜚ߔߴ߈⽷᡽ㆇ༡ߩේೣߣߒߡ㧘Ԙㅘ᣿ᕈ㧘ԙ቟ቯᕈ㧘Ԛ⽿છ㧘ԛ౏ᐔᕈ㧘Ԝല₸ᕈߩ 5 ේೣ߇ⷙቯߐࠇߚ‫ޕ‬ਛᄩ᡽ᐭߪߎߩ⽷᡽቟ቯൻⷙ
ᓞߦၮߠ߈㧘⽷᡽ㆇ༡ߩ 5 ේೣߣᢛว⊛ߥ⽷᡽⋡ᮡ෸߮⽷᡽ⷙᓞࠍ⸳ቯߒߥߌࠇ߫ߥࠄߥ޿ߣߐࠇߚ‫ࡉޕ‬࡜࠙ࡦ᡽ᮭߪ೨ࡉ࡟ࠕ᡽ᮭߩ⽷᡽ⷙᓞࠍ〯ⷅߒߡ߅ࠅ㧘Ԙ᥊᳇ߩᓴⅣࠍㅢߓߡ㧘᡽ᐭߩ୫౉ࠇߪᛩ⾗⊛ᡰ಴ߩߚ߼ߛߌߦⴕ޿㧘⚻Ᏹ⊛ᡰ಴ߪ⚻Ᏹ⊛෼౉ߢ⾔ࠊߥߌࠇ߫ߥࠄߥ޿
㧔㤛㊄࡞࡯࡞㧕㧘ԙ᥊᳇ߩᓴⅣࠍㅢߓߡ㧘౏౒ㇱ㐷ߩ⚐ௌോࠍ GDP Ყߢ቟ቯ⊛߆ߟᘕ㊀ߥ᳓Ḱߦ଻ߚߥߌࠇ߫ߥࠄߕ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ࠗࠡ࡝ࠬਛᄩ᡽ᐭߦ߅ߌࠆ࿖㓙ળ⸘ၮḰ㧔IAS/IFRS㧕ߩዉ౉࡞㧕ߣ޿߁ 2 ߟߩ⽷᡽ⷙᓞࠍ⸳ቯߒߡ޿ࠆ‫ޕ‬⃻࿷ߩ㤛㊄࡞࡯࡞෸߮ᜬ⛯⊛ᛩ⾗࡞࡯࡞ߪ㧘࿖᳃⚻ᷣ⸘▚ߢᓧࠄࠇࠆ⽷ോᖱႎߢ⸳ቯߐࠇߡ߅ࠅ㧘UK
GAAP ࠍㆡ↪ߒߚ⽷ോᖱႎߢߪ⸳ቯߐࠇߡ޿ߥ޿‫⽷ߦ߁ࠃߩߎޕ‬᡽ⷙᓞߪ੍▚⛔೙ߩၮ␆ߦߥߞߡ޿ࠆߦ
߽߆߆ࠊࠄߕ㧘⃻࿷ߩߣߎࠈ UK GAAP ࠍㆡ↪ߒߚ⽷ോᖱႎߢߪ⸳ቯߐࠇߡ߅ࠄߕ㧘⽷᡽ⷙᓞߦ㑐ߒߡߪ
UK GAAP ߣ੍▚⛔೙ߣߩ࡝ࡦࠥ࡯ࠫ߇࿑ࠄࠇߡ޿ߥ޿‫৻ޕ‬ᣇ㧘⽷ോ⋭ߪ࿾ᣇ౏౒࿅૕╬ࠍ฽߼ߚ౏౒ㇱ㐷ో૕ߩ⽷ോ⻉⴫
㧔Whole of Government Accounts㧦WGA㧕ࠍ૞ᚑߔࠆߎߣߣߐࠇ 13)㧘UK GAAP ߦḰ᜚ߒߚ WGA ߩ૞ᚑߦขࠅ⚵ࠎߢ޿ߚ߇㧘ਛᄩ᡽ᐭߩ⽷ോ⻉⴫ߣห᭽ߦ 2009-10 ᐕᐲࠃࠅ IAS/IFRS ߦḰ᜚ߒߡ૞ᚑߔࠆߎߣ߇⊒⴫ߐࠇߚ 14)‫ߡߞ߇ߚߒޕ‬㧘IAS/IFRS ߩዉ౉ᓟ㧘⽷᡽ⷙᓞߦ߅޿ߡ੍▚⛔೙ߣߩ࡝ࡦࠤ࡯ࠫࠍ࿑ࠆߚ߼㧘IAS/IFRS ߦḰ᜚ߒߡ૞ᚑߐࠇߚ WGA ߆ࠄᓧࠄࠇࠆ⽷ോᖱႎࠍ↪޿ߡ㧘޿߆ߦ㤛
㊄࡞࡯࡞෸߮ᜬ⛯⊛ᛩ⾗࡞࡯࡞ࠍ⸳ቯߔࠆ߆߇⺖㗴ߣߥࠆ‫ޕ‬Φ‫⽷ޓ‬ോႎ๔߳ߩኻᔕ
౏ળ⸘ߩ⋡⊛ߩ৻ߟߪ㧘⺑᣿⽿છߩጁⴕߦᔅⷐߥ⽷ോᖱႎࠍឭଏߔࠆߎߣߦ޽ࠆ‫ⴕޕ‬᡽ᵴേߩᄙ᭽ൻߣ
⽷᡽⁁ᴫߩᖡൻߦ઻޿㧘࿖߇ᒝ೙⊛ߦᓽ෼ߒߚ⒅⒢ߩ૶↪⁁ᴫ߿⾗↥࡮⽶ௌߩ⁁ᴫࠍಽ߆ࠅ߿ߔߊ㐿␜ߔࠆߎߣߦࠃࠅ㧘ߘߩ⺑᣿⽿છࠍጁⴕߔࠆߎߣ߇㊀ⷐߦߥߞߡ߈ߡ޿ࠆ‫౏߼ߚߩߎޕ‬ળ⸘ߪ㧘࿖ߩ⽷᡽⁁ᴫߦߟ޿ߡ㧘⼏ળߦኻߔࠆႎ๔⟵ോࠍᨐߚߔߣߣ߽ߦ㧘ᐢߊ࿖᳃ߦኻߒߡ߽⺑᣿ߔࠆߎߣࠍ⋡⊛ߣߒߡ޿ࠆ‫ޕ‬ߘߎߢ㧘ࠗࠡ࡝ࠬߩਛᄩ᡽ᐭ߇⽷ോႎ๔߳ߩኻᔕࠍ࿑ࠆߚ߼㧘IAS/IFRS ߦߤߩࠃ߁ߥୃᱜ࡮ㅊടࠍⴕ߅
߁ߣߒߡ޿ࠆߩ߆⷗ߡߺߚ޿‫ޕ‬㧝㧚⽷ോႎ๔߳ߩኻᔕ
౏౒ㇱ㐷ߪ᡽╷⋡⊛ࠍ㆐ᚑߔࠆߚ߼ߦⴕ᡽ࠨ࡯ࡆࠬࠍឭଏߒߡ޿ࠆߎߣ߆ࠄ㧘᳃㑆ㇱ㐷ߣߪ⇣ߥࠆ⾗↥ࠍ଻᦭ߒߚࠅ㧘⽶ௌࠍ⽶߁႐ว߇޽ࠆ‫⽶࡮↥⾗ߥ߁ࠃߩߎޕ‬ௌߦߟ޿ߡߪ㧘ડᬺળ⸘ߢߪ੍ቯߐࠇߡ޿ߥ
޿ߚ߼㧘⺑᣿⽿છࠍጁⴕߔࠆߚ߼ߦߪ㧘౏౒ㇱ㐷ߩ․ᕈߦኻᔕߒߚળ⸘ಣℂ߇ᔅⷐߦߥࠆ‫ߢߎߘޕ‬㧘ࠗࠡ࡝ࠬߩਛᄩ᡽ᐭߪ㧘⺑᣿⽿છߩะ਄ࠍ࿑ࠆߚ߼㧘ᰴߩࠃ߁ߦ IAS/IFRS ߩળ⸘ಣℂࠍୃᱜߒߚࠅ㧘ᣂߚߥ
ળ⸘ಣℂࠍㅊടߔࠆߎߣߣߒߡ޿ࠆ‫ޕ‬㧔㧝㧕‫ޓ‬ᐕ㊄ળ⸘
ᐕ㊄ળ⸘㧔Pensions Accounting㧕ߦ㑐ߔࠆળ⸘ಣℂߪ㧘IAS/IFRS ߢߪ‫ޟ‬IAS 19㧔ᓥᬺຬ⛎ઃ㧕‫ޠ‬෸߮‫ޟ‬IAS
26㧔ㅌ⡯⛎ઃ೙ᐲߩળ⸘෸߮ႎ๔㧕‫ޠ‬ߢⷙቯߐࠇߡ޿ࠆ‫ߩࠬ࡝ࠡࠗޕ‬ਛᄩ᡽ᐭߪ㧘ᐕ㊄೙ᐲߦኻߔࠆ࿖᳃ߩ
㑐ᔃ߇㜞޿ߚ߼㧘ฦᐭ⋭߇૞ᚑߔࠆ⽷ോ⻉⴫ߦട߃㧘IAS/IFRS ߦᣂߚߦㅊടߔࠆળ⸘ಣℂߣߒߡਛᄩ᡽
ᐭ߇ㆇ༡ߔࠆᐕ㊄೙ᐲ೎ 15) ߦᐕ㊄೙ᐲ᳿▚ᦠࠍ૞ᚑߔࠆߎߣߣߒߡ޿ࠆ‫ޕ‬ᐕ㊄೙ᐲ೎ߦ૞ᚑߐࠇࠆᐕ㊄೙ᐲ᳿▚ᦠߪ㧘Ԙ⼏ળᱦ಴᳿▚ᦠ㧘ԙᱦ౉⸘▚ᦠ㧘Ԛ⾉୫ኻᾖ⴫㧘ԛࠠࡖ࠶ࠪࡘ࡮ࡈࡠ࡯⸘▚ᦠߥߤߢ᭴
ᚑߐࠇࠆ‫ޕ‬ᐕ㊄೙ᐲ᳿▚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).
ਛᄩ᡽ᐭߩ⽷ോ⻉⴫ߣห᭽ߦ㧘⽷ോᄢ⤿ߪᒰೋ㧘2007 ᐕ੍▚ᦠߦ߅޿ߡ㧘2008-09 ᐕᐲࠃࠅ WGA ࠍ IAS/IFRS ߦḰ᜚ߒߡ૞ᚑߔ
ࠆᣦ⊒⴫ߒߚ߇㧘2008 ᐕ੍▚ᦠߦ߅޿ߡ㧘IAS/IFRS ߩㆡ↪ࠍ 2009-10 ᐕᐲ߹ߢᑧᦼߔࠆᣦ⊒⴫ߒߚ‫ޕ‬15)
౏ോຬᐕ㊄೙ᐲ㧘㒽ァᐕ㊄೙ᐲ㧘࿖᳃ஜᐽ଻㒾⠧㦂ᐕ㊄೙ᐲ㧘ᢎຬ⠧㦂ᐕ㊄೙ᐲߥߤ⾮⺖ᣇᑼࠍណ↪ߔࠆ 14 ߩᐕ㊄೙ᐲ߇ኻ⽎ߣߥߞߡ޿ࠆ‫ޕ‬
14)㧙㧙ળ⸘ᬌᩏ⎇ⓥ‫ޓ‬No.39㧔2009.3㧕

߅޿ߡᱦ౉ߣߒߡ⸘਄ߐࠇࠆ‫ߚ߹ޕ‬㧘ฦᐭ⋭ߩㅌ⡯⠪ߦኻߔࠆ዁᧪⛎ઃߪ㧘଻㒾ᢙℂ਄ߩ઒ቯߦၮߠ޿ߡ
▚ቯߐࠇ㧘⾉୫ኻᾖ⴫ߦ߅޿ߡᐕ㊄ௌോߣߒߡ⸘਄ߐࠇࠆ‫ߩߎޕ‬ᐕ㊄ௌോߪ㧘੍ᗐߐࠇࠆ⛎ਈ᳓Ḱࠍ↪޿ߥ߇ࠄ዁᧪ߩ⛎ઃ㗵ߩ⃻࿷ଔ୯ߣߒߡ▚ቯߐࠇࠆ 16)‫߅ߥޕ‬㧘ᐕ㊄೙ᐲ᳿▚ᦠߢߪ㧘ฦᐭ⋭߇⽶ᜂߔࠆ଻㒾ᢱߪᱦ౉⸘▚ᦠߦ߅޿ߡᱦ౉ߣߒߡ⸘਄ߐࠇࠆ߇㧘ฦᐭ⋭߇૞ᚑߔࠆ⽷ോ⻉⴫ߢߪ㧘ᬺോࠦࠬ࠻⸘▚ᦠߦ߅޿ߡ⡯ຬࠦࠬ࠻ߣߒߡ⸘਄ߐࠇࠆ‫ޕ‬㧔㧞㧕‫↥⾗࡜ࡈࡦࠗޓ‬ࠗࡦࡈ࡜⾗↥
㧔Infrasture Assets㧕ߦ㑐ߔࠆળ⸘ಣℂߪ㧘IAS/IFRS ߢߪ‫ޟ‬IAS 16㧔᦭ᒻ࿕ቯ⾗↥㧕‫ޠ‬ߢⷙቯߐࠇߡ޿ࠆ‫ߪߣ↥⾗࡜ࡈࡦࠗޕ‬㧘࿾ℂ⊛ߦᐢᄢߥ࿾ၞࠍኻ⽎ߦࠨ࡯ࡆࠬࠍឭଏߔࠆߚ߼ߦⶄᢙߩ⾗↥ࠍ⛔
วߒߚࡀ࠶࠻ࡢ࡯ࠢߩߎߣߢ㧘㆏〝ࡀ࠶࠻ࡢ࡯ࠢ㧘ਅ᳓㆏⸳஻㧘㔚ജଏ⛎⸳஻㧘ㅢାࡀ࠶࠻ࡢ࡯ࠢߥߤ߇
⹥ᒰߔࠆ‫ߪ↥⾗࡜ࡈࡦࠗߩࠄࠇߎޕ‬㧘৻ቯߩᯏ⢻ߦ․ൻߒߡ޿ߡઁߩ↪ㅜߦォ↪ߢ߈ߥ޿⾗↥ߢ᭴ᚑߐࠇ
ߡ޿ࠆߥߤ㧘ㅢᏱߩ᦭ᒻ࿕ቯ⾗↥ߣߪ⇣ߥࠆߚ߼㧘IAS/IFRS ߢⷙቯߐࠇߡ޿ࠆળ⸘ಣℂߦୃᱜࠍട߃ߡ
޿ࠆ‫ޕ‬ઍ⴫⊛ߥࠗࡦࡈ࡜⾗↥ߢ޽ࠆ㆏〝ࡀ࠶࠻ࡢ࡯ࠢࠍ଀ߦ޽ߍࠆߣ㧘㆏〝ࡀ࠶࠻ࡢ࡯ࠢߪ〝㕙ߣߘߩઁߩ⾗↥㧔࿯࿾㧘᭴ㅧ‛෸߮ㅢା⸳஻㧕ߦಽ㘃ߐࠇ㧘⾉୫ኻᾖ⴫߳ߩ⸘਄ଔ㗵╬ߦ㑐ߔࠆળ⸘ಣℂ߇⇣ߥࠆ‫ޕ‬ߟ߹ࠅ㧘ߘߩઁߩ⾗↥ߦߟ޿ߡߪ㧘‫ޟ‬IAS 16㧔᦭ᒻ࿕ቯ⾗↥㧕‫ޠ‬ߢⷙቯߐࠇߡ޿ࠆㅢᏱߩ᦭ᒻ࿕ቯ⾗↥ߣห᭽ߩળ⸘ಣℂ߇ㆡ↪ߐࠇࠆ㧔⴫㧝ෳᾖ㧕
‫৻ޕ‬ᣇ㧘〝㕙ߦߟ޿ߡߪ㧘㆏〝▤ℂ⠪ߦࠃࠅන৻ߩ⾗↥ߣ⷗ߥߐࠇ
ߚ਄ߢ㧘ࠨ࡯ࡆࠬឭଏ⢻ജߦၮߠ޿ߡౣ⺞㆐ේଔߢ᷹ቯߐࠇ㧘ࠨ࡯ࡆࠬឭଏ⢻ജࠍ㜞߼ࠆߘߩᓟߩᡰ಴ߪ
ߔߴߡ⾗↥ൻߐࠇࠆ‫ߚ߹ޕ‬㧘〝㕙ߪᜰᮡ෸߮〝㕙⁁ᘒߦ㑐ߔࠆ⺞ᩏ⚿ᨐߦࠃࠅ㧘Ფᐕᐲౣ⹏ଔߐࠇ㧘⹏ଔჇߩ႐วߦߪ⹏ଔⓍ┙㊄ߦⓍߺ┙ߡࠄࠇ㧘⹏ଔᷫߩ႐วߦߪ⹏ଔⓍ┙㊄߇ᷫ㗵ߐࠇ㧘⋧Ვߐࠇߚᓟߪᬺോ
ࠦࠬ࠻ߦ⸘਄ߐࠇࠆ 17)‫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⊛ଔ୯߇޽ࠆߎߣ߆ࠄ㧘዁᧪਎ઍߩߚ߼ߦ଻ሽߔࠆᗧ࿑ࠍᜬߞ
ߡᚲ᦭ߐࠇࠆ⾗↥ߢ㧘ᱧผ⊛ᑪㅧ‛㧘⠨ฎቇ⊛ㆮ〔㧘ᱧผ⊛ߦ㊀ⷐߥᱞེ࡮⑼ቇⵝ⟎㧘⟤ⴚຠߥߤ߇⹥ᒰ
ߔࠆ‫ߩࠄࠇߎޕ‬ㆮ↥⾗↥ߪߘߩଔ୯߇Ꮢ႐ଔᩰߦ෻ᤋߐࠇߦߊ޿ߥߤ㧘ㅢᏱߩ᦭ᒻ࿕ቯ⾗↥ߣߪ⇣ߥࠆߚ߼㧘IAS/IFRS ߢⷙቯߐࠇߡ޿ࠆળ⸘ಣℂߦୃᱜࠍട߃ߡ޿ࠆ‫ࠅ߹ߟޕ‬㧘ㆮ↥⾗↥ߪᬺോ↪ㆮ↥ߣ㕖ᬺോ↪
ㆮ↥ߦಽ㘃ߐࠇ㧘⾉୫ኻᾖ⴫߳ߩ⸘਄ଔ㗵ߦ㑐ߔࠆળ⸘ಣℂ߇⇣ߥࠆ‫ߢߎߎޕ‬㧘ᬺോ↪ㆮ↥ߣߪ㧘ฦᐭ⋭߇ㆮ↥ߣߒߡᚲ᦭ߒߡ޿ࠆߛߌߢߪߥߊ㧘ᣣᏱᬺോ߿ⴕ᡽ࠨ࡯ࡆࠬߩឭଏߥߤߦ߽೑↪ߒߡ޿ࠆㆮ↥ߢ޽ࠆ‫ߚ߹ޕ‬㧘㕖ᬺോ↪ㆮ↥ߣߪ㧘ฦᐭ⋭߇ኾࠄᒰ⹥⾗↥ࠍ଻ሽߔࠆߚ߼ߦᚲ᦭ߒߡ޿ࠆ⾗↥ߢ޽ࠆ‫ޕ‬ᬺോ↪
ㆮ↥ߦߟ޿ߡߪ㧘‫ޟ‬IAS 16㧔᦭ᒻ࿕ቯ⾗↥㧕‫ޠ‬ߢⷙቯߐࠇߡ޿ࠆㅢᏱߩ᦭ᒻ࿕ቯ⾗↥ߣห᭽ߩળ⸘ಣℂ߇ㆡ↪
ߐࠇࠆ㧔⴫㧝ෳᾖ㧕
‫৻ޕ‬ᣇ㧘㕖ᬺോ↪ㆮ↥ߦߟ޿ߡߪ㧘Ԙᒰ⹥ળ⸘ᐕᐲߦ⾼౉ߐࠇߚ߽ߩߪขᓧේଔ㧘ԙᣢሽߩ߽ߩ෸߮ᒰ⹥ળ⸘ᐕᐲߦነઃߐࠇߚ߽ߩߢ㧘㘃ૃ⾗↥ߦ㑐ߔࠆᏒ႐߇޽ࠆ႐วߦߪᤨଔ㧘Ԛᣢሽߩ߽
ߩ෸߮ᒰ⹥ળ⸘ᐕᐲߦነઃߐࠇߚ߽ߩߢ㧘㘃ૃ⾗↥ߦ㑐ߔࠆᏒ႐߇ߥ޿႐วߦߪᷫଔఘළᓟߩౣ⺞㆐ේଔ㧘ԛ㘃ૃ⾗↥ߦ㑐ߔࠆᏒ႐߇ߥߊ㧘ᒰ⹥⾗↥߇ౣ⺞㆐ߐࠇࠆน⢻ᕈ߇޽ࠆ႐วߦߪᷫଔఘළᓟߩౣ⺞㆐ේଔ㧘Ԝ㘃ૃ⾗↥ߦ㑐ߔࠆᏒ႐߇ߥߊ㧘ᒰ⹥⾗↥߇ౣ⺞㆐ߐࠇࠆน⢻ᕈ߇ߥ޿႐วߦߪ࠯ࡠߢ᷹ቯߐࠇࠆ 18㧕‫ޕ‬
16)

HM Treasury(2008b)12.2.4, 12.3.5, 12.3.6.
HM Treasury(2008b)6.2.9-6.2.13.
18)
HM Treasury(2008b)6.2.20-6.2.24.
17)㧙㧙ࠗࠡ࡝ࠬਛᄩ᡽ᐭߦ߅ߌࠆ࿖㓙ળ⸘ၮḰ㧔IAS/IFRS㧕ߩዉ౉㧞㧚ዉ౉ᓟߩ⺖㗴PFI㧔Private Finance Initiative㧕ᄾ⚂ࠍ฽߼ߚ౏᳃ㅪ៤੐ᬺ
㧔Public-Private Partnerships㧦PPP㧕
ߦ㑐ߔࠆળ
⸘ಣℂߪ㧘
IAS/IFRS ߢߪ‫ޟ‬IFRIC 12㧔ࠨ࡯ࡆࠬ⼑ਈᄾ⚂㧕‫ޠ‬ߢⷙቯߐࠇߡ޿ࠆ‫⼑ޕ‬ਈ⠪
㧔ฦᐭ⋭㧕
ߣㆇ༡⠪
㧔᳃
㑆ㇱ㐷ߩ੐ᬺ⠪㧕ߣߩ PFI ᄾ⚂ߦ߅޿ߡ㧘ㆇ༡⠪ߪ㆏〝㧘ᯅ㧘࠻ࡦࡀ࡞╬ߩࠗࡦࡈ࡜ߩᑪ⸳╬෸߮▤ℂㆇ
༡ࠍⴕ޿㧘৻ቯᦼ㑆ߦࠊߚߞߡⴕ᡽ࠨ࡯ࡆࠬߩឭଏࠍⴕ߁‫⼑ޕ‬ਈ⠪ߪㆇ༡⠪ߦኻߒߡ㧘ឭଏߐࠇߚⴕ᡽ࠨ࡯
ࡆࠬߩ᳓Ḱߦᔕߓߡᡰᛄ޿ࠍⴕ߁‫ޕ‬PFI ᄾ⚂ߩળ⸘ಣℂߪ㧘⃻ⴕߩ UK GAAP ߢߪ࡝ࠬࠢ⚻ᷣଔ୯ࠕࡊࡠ࡯
࠴߇ណ↪ߐࠇߡ޿ࠆ߇㧘IAS/IFRS ߢߪᡰ㈩ࠕࡊࡠ࡯࠴߇ណ↪ߐࠇߡ޿ࠆ‫੹ޕ‬ᓟ㧘IAS/IFRS ߩዉ౉ߦ઻޿
ᡰ㈩ࠕࡊࡠ࡯࠴߇ណ↪ߐࠇࠇ߫㧘ฦᐭ⋭ߩ⾉୫ኻᾖ⴫ߦ⸘਄ߐࠇࠆ PFI ⾗↥෸߮ PFI ⽶ௌ߇Ⴧടߔࠆߎߣ
߇⷗ㄟ߹ࠇߡ޿ࠆ 19)‫ޕ‬৻ᣇ㧘⽷᡽ⷙᓞߩ৻ߟߢ޽ࠆᜬ⛯⊛ᛩ⾗࡞࡯࡞ߩㆩ቞⁁ᴫߦߟ޿ߡߪ㧘⃻࿷ߩ᥊᳇ᓴⅣ߇ᆎ߹ߞߡએ㒠㧘౏౒ㇱ㐷ߩ⚐ௌോ㧔✚ௌോᱷ㜞 - ㊄Ⲣ⾗↥㧕ߩ GDP Ყ߇ 40㧑એਅߦߥߞߡ޿ࠆ߆ߤ߁߆ߢ್ᢿߐࠇߡ޿ࠆ‫ޕ‬ߎߩ⚐ௌോߩ▚ቯߪ⃻࿷㧘࿖᳃⚻ᷣ⸘▚ߢⴕࠊࠇߡ޿ࠆ߇㧘࿖᳃⚻ᷣ⸘▚ߦߪ PFI ᄾ⚂ߩขᛒ޿ߦ㑐ߔࠆⷙቯ߇ߥ޿ߚ߼㧘PFI ⾗↥෸߮ PFI ⽶ௌߪ฽߹ࠇߡ޿ߥ޿‫ߒ߆ߒޕ‬㧘PFI ᄾ⚂ߩ⽷᡽⊛෸߮⚻ᷣ⊛㊀ⷐᕈ
ߦ㐓ߺ㧘PFI ⾗↥෸߮ PFI ⽶ௌࠍฦᐭ⋭ߩળ⸘ಣℂߦᓥߞߡ࿖᳃⚻ᷣ⸘▚ߦ▚౉ߔࠆߎߣ߇ᬌ⸛ߐࠇߡ޿ࠆ 20)‫ޕ‬઒ߦ PFI ⾗↥෸߮ PFI ⽶ௌ߇࿖᳃⚻ᷣ⸘▚ߦෳ౉ߐࠇࠆߣ㧘PFI ⾗↥ߪ㊄Ⲣ⾗↥ߢߪߥ޿ߚ߼㧘⚐ௌോ߇Ⴧടߔࠆߎߣߦߥࠆ‫ߡߞ߇ߚߒޕ‬㧘IAS/IFRS ߩዉ౉ᓟ㧘PFI ᄾ⚂ߪ⽷᡽ⷙᓞߩⷰὐ߆ࠄࠝࡈࡃ࡜
ࡦࠬಣℂ߳ߩࠗࡦ࠮ࡦ࠹ࠖࡉ߇ᒝߊ௛ߊߚ߼㧘޿߆ߦ PFI ᄾ⚂ߦ IAS/IFRS ࠍ෩ᩰߦㆡ↪ߔࠆ߆߇⺖㗴ߣߥࠆ‫ޕ‬Χ‫ޓ‬᡽╷⹏ଔ߳ߩኻᔕ
౏ળ⸘ߩ⋡⊛ߩ৻ߟߪ㧘ല₸⊛ߥ⽷᡽ᵴേߦᔅⷐߥ⽷ോᖱႎࠍឭଏߔࠆߎߣߦ޽ࠆ‫ޕ‬ฦᐭ⋭ߩ᡽╷૕♽ߪ㧘⋡⊛ψᚻᲑߩ㑐ଥߣߒߡᝒ߃ࠆߣ㧘
‫ޟ‬᡽╷
㧔⁜⟵㧕
ψᣉ╷ψ੐ോ੐ᬺ‫ޠ‬ߢ᭴ᚑߐࠇࠆ‫ޕ‬᡽╷⹏ଔߪߎߩࠃ
߁ߥ᡽╷૕♽ߦၮߠ޿ߡⴕࠊࠇࠆߚ߼㧘ฦᐭ⋭ߪ⹏ଔ⚿ᨐࠍ〯߹߃ߚ᡽╷ߩ⷗⋥ߒࠍⴕ޿㧘ࠃࠅല₸ᕈߩ㜞޿㧘ᚗ޿ߪࠃࠅ⾌↪ኻലᨐߩ㜞޿᡽╷ᚻᲑߦࠃࠅᄙߊߩ੍▚ࠍ㈩ಽߔࠇ߫㧘⽷᡽ᵴേߩല₸ൻࠍ࿑ࠆߎ
ߣ߇น⢻ߣߥࠆ‫౏߼ߚߩߎޕ‬ળ⸘ߪ㧘ࠕ࠙࠻ࡊ࠶࠻ߩឭଏ෸߮ࠕ࠙࠻ࠞࡓߩ㆐ᚑߦⷐߒߚࠦࠬ࠻ࠍឭଏߔ
ࠆߎߣࠍ⋡⊛ߣߒߡ߅ࠅ㧘᡽╷⹏ଔߦ⾗ߔࠆߎߣ߇᳞߼ࠄࠇߡ޿ࠆ 21)‫ߢߎߘޕ‬㧘ࠗࠡ࡝ࠬߩਛᄩ᡽ᐭ߇᡽
╷⹏ଔ߳ߩኻᔕࠍ࿑ࠆߚ߼㧘IAS/IFRS ߦߤߩࠃ߁ߥୃᱜ࡮ㅊടࠍⴕ߅߁ߣߒߡ޿ࠆߩ߆⷗ߡߺߚ޿‫ޕ‬㧝㧚᡽╷⹏ଔߩ᭎ⷐ
ࠗࠡ࡝ࠬߢߪ㧘2007 ᐕ CSR ߦ߅޿ߡ㧘ᣂߚߥ᡽╷⹏ଔߩᨒ⚵ߺ߇ዉ౉ߐࠇߚ‫ޕ‬ᣂߚߥ᡽╷⹏ଔߩᨒ⚵ߺߪ㧘᡽ᐭ࡟ࡌ࡞ߩ⋡ᮡࠍ⸳ቯߒߚ౏౒ࠨ࡯ࡆࠬวᗧ㧔PSA㧕ߣᐭ⋭࡟ࡌ࡞ߩ⋡ᮡࠍ⸳ቯߒߚᐭ⋭ᚢ⇛⋡⊛㧔Departmental Strategic Objectives㧦DSO㧕
ߢ᭴ᚑߐࠇߡ޿ࠆ
㧔2007 ᐕ CSR ߦ߅ߌࠆ᡽╷⹏ଔߩᨒ⚵ߺߦߟ޿ߡߪ㧘࿑㧝ෳᾖ㧕‫ ߜ߁ߩߎޕ‬PSA ߢߪ㧘2007 ᐕ CSR ߩኻ⽎ᦼ㑆ߦ߅ߌࠆ᡽ᐭో૕ߩ᡽╷⋡ᮡ߇ࠕ࠙࠻
ࠞࡓࡌ࡯ࠬߢ⸘ 30 ⸳ቯߐࠇࠆߣߣ߽ߦ㧘୘‫ ߩޘ‬PSA ೎ߦਥ▤ᐭ⋭෸߮㆐ᚑᐲࠍ᷹ቯߔࠆߚ߼ߩᬺ❣ᜰᮡ
19)ᄢ⍹᩵৻ (2007)p. 78‫ޕ‬
FRAB(2006a)p. 2.
᡽╷૕♽ߦၮߠ޿ߡ᡽╷ᚻᲑߩല₸ᕈ෸߮⾌↪ኻലᨐࠍᲧセߔࠆߚ߼ߦߪ㧘ฦᐭ⋭߇ឭଏߒߚࠕ࠙࠻ࡊ࠶࠻ߩ㊂࡮⾰෸߮␠ળ⚻ᷣߦ෸߷ߒߚࠕ࠙࠻ࠞࡓࠍቯ㊂⊛ߦᛠីߔࠆߎߣ߇೨ឭߣߥࠆ‫ޕ‬
20)
21)㧙㧙ળ⸘ᬌᩏ⎇ⓥ‫ޓ‬No.39㧔2009.3㧕

߇⸘ 152 ⸳ቯߐࠇߡ޿ࠆ‫ߡߒߘޕ‬㧘୘‫ ߩޘ‬PSA ೎ߦឭଏวᗧ
㧔Delivery Agreement㧕߇૞ᚑߐࠇ㧘ߘߩਛߢԘᬺ❣ᜰᮡߩቯ⟵࡮⋡ᮡᦼ㒢࡮⋡ᮡ୯㧘ԙᒰ⹥⋡ᮡࠍ㆐ᚑߔࠆߚ߼ߩᚢ⇛㧘Ԛ㑐ㅪᐭ⋭߇ᨐߚߔߴ߈ᓎഀ
╬߇⸳ቯߐࠇࠆ‫ޕ‬࿑㧝‫ޓ‬2007 ᐕ CSR ߦ߅ߌࠆ᡽╷⹏ଔߩᨒ⚵ߺ౏౒ࠨ࡯ࡆࠬวᗧ (PSA)Ԙ᡽ᐭో૕ߩ᡽╷⋡ᮡ㧔⸘ 30㧕㧘ԙਥ▤ᐭ⋭㧘ԚPSA ᬺ❣ᜰᮡ㧔⸘ 152㧕ߩ⸳ቯ

᡽ᐭ࡟ࡌ࡞

ឭଏวᗧ
ԘPSA ᬺ❣ᜰᮡߩቯ⟵࡮⋡ᮡᦼ㒢࡮⋡ᮡ୯㧘ԙᚢ⇛㧘Ԛ㑐ㅪᐭ⋭ߩᓎഀ╬ߩ⸳ቯᐭ⋭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⸳ቯᐭ⋭೎ႎ๔ᦠ
⑺ቄᬺ❣ႎ๔ᦠ
DSO ᬺ❣ᜰᮡߩታ❣୯ߦၮߠ޿ߚ DSO ߩ㆐ᚑ⁁ᴫ╬ߩಽᨆ㧔಴ౖ㧕HM Treasury㧔2007c㧕pp.187-267 ࠃࠅ૞ᚑ৻ᣇ㧘ฦᐭ⋭ߩ DSO ߢߪ㧘2007 ᐕ CSR ߩኻ⽎ᦼ㑆ߦ߅ߌࠆฦᐭ⋭ߩᚢ⇛⋡⊛߇ࠕ࠙࠻ࠞࡓࡌ࡯ࠬߢ
⸘ 103 ⸳ቯߐࠇߡ޿ࠆ‫ޕ‬ฦᐭ⋭ߪ 2007 ᐕ CSR ߩኻ⽎ᦼ㑆ߦ߅޿ߡ㧘1 ࠞᐕ෶ߪ 3 ࠞᐕࠍኻ⽎ߣߒߚᬺോ
⸘↹
㧔Business Plan㧕ࠍ╷ቯߒߡ߅ࠅ㧘ߘߩਛߢ୘‫ ߩޘ‬DSO ೎ߦԘ㆐ᚑᐲࠍ᷹ቯߔࠆߚ߼ߩᬺ❣ᜰᮡ࡮⋡ᮡᦼ㒢࡮⋡ᮡ୯㧘ԙᒰ⹥⋡⊛ࠍ㆐ᚑߔࠆߚ߼ߩ᡽╷ᚻᲑ㧘Ԛᒰ⹥᡽╷ᚻᲑߩታᣉᯏ㑐㧘ԛ PSA ߣߩኻᔕ㑐ଥ╬ࠍ⸳ቯߒߡ޿ࠆ
㧔᡽╷૕♽ߩ৻଀ߦߟ޿ߡߪ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❣୯ߦၮߠ޿ߡ DSO ╬ߩ㆐ᚑ⁁ᴫࠍಽᨆߔࠆ‫ޕ‬㧞㧚᡽╷⹏ଔ߳ߩኻᔕ
IAS/IFRS ߢߪ㧘ડᬺ߇ᓥ੐ߔࠆ੐ᬺᵴേߣߘࠇࠍขࠅᏎߊ⚻ᷣⅣႺߩᕈ⾰߿⽷ോ⊛ߥᓇ㗀ߦ㑐ߒߡ㧘
⽷ോ⻉⴫ߩ೑↪⠪ߩ⹏ଔߦ⾗ߔࠆߚ߼㧘࠮ࠣࡔࡦ࠻ᖱႎࠍ㐿␜ߔࠆߎߣߣߒߡ޿ࠆ 22)‫౒౏ޕ‬ㇱ㐷ߪ᡽╷⋡⊛ࠍ㆐ᚑߔࠆߚ߼ߦᵴേߒߡ޿ࠆߎߣ߆ࠄ㧘౏౒ㇱ㐷ߩ⽷ോ⻉⴫ߩ೑↪⠪ߦኻߒߡߪ㧘᡽╷೎ߩ࠮ࠣࡔࡦ
࠻ᖱႎࠍ㐿␜ߔࠆᔅⷐ߇޽ࠆ‫ߢߎߘޕ‬㧘ࠗࠡ࡝ࠬߢߪ㧘ࠕ࠙࠻ࡊ࠶࠻ߩឭଏ෸߮ࠕ࠙࠻ࠞࡓߩ㆐ᚑߦⷐߒ
ߚࠦࠬ࠻ࠍឭଏߔࠆߚ߼㧘IAS/IFRS ߢⷙቯߐࠇߡ޿ࠆળ⸘ಣℂߩୃᱜߣߒߡᐭ⋭ᚢ⇛⋡⊛೎ᬺോࠦࠬ࠻
⸘▚ᦠ
㧔Statement of Operating Costs by Departmental Strategic Objectives㧕ࠍ૞ᚑߔࠆߎߣߣߒߡ޿ࠆ‫ޕ‬22)

IFRS 8.1.

㧙㧙ࠗࠡ࡝ࠬਛᄩ᡽ᐭߦ߅ߌࠆ࿖㓙ળ⸘ၮḰ㧔IAS/IFRS㧕ߩዉ౉࿑㧞‫ޓ‬᡽╷૕♽ߩ৻଀㧔ഭ௛࡮ᐕ㊄⋭㧕࡮᡽╷⋡ᮡߔߴߡߩ࿖᳃ߦኻߒߡ㓹↪ߩᯏળࠍᦨᄢ㒢ߦ࡮᡽╷⋡ᮡ⽺࿎ߦขࠅ⚵ߺ㧘㜞㦂⠪ߩ⥄ᵴߣஜᐽࠍଦㅴߔ

ਈ߃ࠆߎߣ

ࠆߎߣ

࡮ᬺ❣ᜰᮡ

1. ో࿖ߩ㓹↪₸ࠍ 2008 ᐕ╙ 2 ྾ඨᦼߩ᳓Ḱ࡮ᬺ❣ᜰᮡ

1. 50-69 ᚽਛ㜞㦂⠪ߩ㓹↪₸ࠍ 2008 ᐕ╙ 2 ྾࡮⋡ᮡᦼ㒢એ਄ߦߔࠆߎߣ

࡮⋡ᮡᦼ㒢ඨᦼߩ᳓Ḱએ਄ߦߔࠆߣߣ߽ߦ㧘ో࿖ᐔဋߩ㓹࡮⋡ᮡ୯

2. り૕㓚ኂ⠪㧘 ⷫ਎Ꮺ㧘ዋᢙ᳃ᣖ㧘50 ᚽએ࡮⋡ᮡ୯

2. ᐕ㊄ฃ⛎⠪ߩ߁ߜૐᚲᓧ⠪ߦዻߔࠆ⠪ߩഀ㓹↪₸ࠍߘࠇߙࠇ 2008 ᐕ╙ 2 ྾ඨᦼߩ᳓Ḱวࠍ 2006-07 ᐕᐲߩ᳓Ḱએਅߦߔࠆߎߣ

એ਄ߦߔࠆߎߣ

3. 65 ᚽ㜞㦂⠪߇૛๮ࠍᔟㆡߦㆊߏߖࠆᐕᢙࠍ

3. ᄬᬺ⛎ઃ㊄ߩฃ⛎⠪ᢙࠍ2010-11ᐕᐲ߹ߢ

2008 ᐕߦ౏⴫ߐࠇࠆ᳓Ḱએ਄ߦߔࠆߎߣ

ߦ 2008 ᐕ 5 ᦬ߩ᳓Ḱએਅߦߔࠆߎߣ

4. 65 ᚽએ਄㜞㦂⠪ߩ߁ߜኅᐸ෸߮࿾ၞߦḩ⿷

4. ᄬᬺ⛎ઃ㊄ߩฃ⛎ᦼ㑆ࠍ2010-11ᐕᐲ߹ߢ
PSA↪₸ߣߩᏅࠍዋߥߊߣ߽ 1㧑એਅߦߔࠆߎߣ

਄ਛ㜞㦂⠪㧘ή⾗ᩰ⠪෸߮⽺࿎࿾඙ዬ૑⠪ߩ

ߦ 2004-07 ᐕߩᐔဋ᳓Ḱએਅߦߔࠆߎߣ

ߒߡ޿ࠆ⠪ߩഀวࠍ 2006-07 ᐕᐲߩ᳓Ḱࠃࠅ
PSA

ዋߥߊߣ߽ 2%Ⴧടߐߖࠆߎߣ

17

5. 65 ᚽએ਄㜞㦂⠪ߩ߁ߜ⥄ᵴߦᔅⷐߥᡰេࠍ

8ฃߌߡ޿ࠆ⠪ߩഀวࠍ 2008 ᐕߦ౏⴫ߐࠇࠆ᳓
Ḱએ਄ߦߔࠆߎߣ

࡮ᚢ⇛⋡⊛⛮⛯⊛ߦᐕ㊄ฃ⛎⠪ߩ⽺࿎ߦขࠅ⚵߻ߣߣ߽ߦᐕ㊄ᡷ㕟ࠍⴕ߁ߎߣߦࠃࠅ㧘㜞㦂⠪ߩ⥄ᵴߣஜᐽࠍଦㅴߔࠆߎߣ

࡮ᬺ❣ᜰᮡ

1. 50-69 ᚽਛ㜞㦂⠪ߩ㓹↪₸࡮⋡ᮡᦼ㒢

2. 50-69 ᚽਛ㜞㦂⠪ߩ㓹↪₸ߣో࿖ᐔဋߩ㓹↪₸ߣߩᏅ࡮⋡ᮡ୯

3. ᐕ㊄ฃ⛎⠪ߩ߁ߜૐᚲᓧ⠪ߦዻߔࠆ⠪ߩഀว
4. ୘ੱญᐳࠪࠬ࠹ࡓߩዉ౉

DSO

5. ᐕ㊄೙ᐲ߳ߩⵍ଻㒾⠪ߩ⥄േട౉ߣ੐ᬺਥ⽶ᜂ㊄ߩᒝ೙᜚಴ߩታᣉ

4

1. 50-69 ᚽਛ㜞㦂⠪ߩዞ⡯ࠍᡰេߔࠆߎߣ
2. 50-69 ᚽਛ㜞㦂⠪ߩ㓹↪⛮⛯ࠍᡰេߔࠆߎߣ
3. ౏⊛ᐕ㊄ࠍᡰ⛎ߔࠆߎߣ᡽╷ᚻᲑ

4. ౏⊛ᐕ㊄ฃ⛎⠪߳⽷᡽⊛ᡰេ㧔૑ዬഥᚑ㊄ߩᡰ⛎㧘࿾ᣇ⒢㗵ߩប㒰╬㧕ࠍⴕ߁ߎߣ
5. ౏⊛࡮⑳⊛ᐕ㊄೙ᐲߦ㑐ߔࠆᖱႎࠍឭଏߔࠆߎߣ
6. ౏⊛ᐕ㊄೙ᐲࠍᡷ㕟ߔࠆߣߣ߽ߦߘߩౝኈࠍ๟⍮ߔࠆߎߣ
7. ⑳⊛ᐕ㊄ࠍᡰ⛎ߔࠆߎߣ
8. ⑳⊛ᐕ㊄೙ᐲࠍᡷ㕟ߔࠆߣߣ߽ߦߘߩౝኈࠍ๟⍮ߔࠆߎߣ

1. ᳞ੱ᳞⡯ᢷᣓᯏ㑐㧦ഭ௛࡮ᐕ㊄⋭࡚ࠫࡉ࠮ࡦ࠲࡯࡮ࡊ࡜ࠬዪ
2. ౏⊛ᐕ㊄ᡰ⛎ᯏ㑐㧦ഭ௛࡮ᐕ㊄⋭ᐕ㊄࡮り૕㓚ኂ࡮੺⼔ࠨ࡯ࡆࠬዪታᣉᯏ㑐

3. ౏⊛ᐕ㊄ฃ⛎⠪߳ߩ૑ዬഥᚑ㊄ᡰ⛎෸߮࿾ᣇ⒢㗵ប㒰ߩታᣉᯏ㑐㧦࿾ᣇ᡽ᐭ
4. ⑳⊛ᐕ㊄ᡰ⛎ᯏ㑐㧦੐ᬺਥ㧘଻㒾ળ␠
5. 㑐ଥᐭ⋭㧦଻ஜ⋭㧘ࠦࡒࡘ࠾࠹ࠖ࡯࡮࿾ᣇ᡽ᐭ⋭㧘ࡆࠫࡀࠬ࡮ડᬺ࡮ⷙ೙ᡷ㕟⋭㧔಴ౖ㧕Department for Work and Pensions㧔2008㧕pp.31-33, HM Treasury㧔2007a㧕, HM Treasury㧔2007b㧕ࠃࠅ૞ᚑ㧙㧙ળ⸘ᬌᩏ⎇ⓥ‫ޓ‬No.39㧔2009.3㧕

ᐭ⋭ᚢ⇛⋡⊛೎ᬺോࠦࠬ࠻⸘▚ᦠߪ㧘ᒰ⹥ᐭ⋭ߩᐭ⋭ᚢ⇛⋡⊛
㧔DSO㧕
ߩ㆐ᚑߦⷐߒߚࠦࠬ࠻ࠍ⴫␜ߔ
ࠆߚ߼㧘୘‫ ߩޘ‬DSO ೎ߦ✚ᬺോࠦࠬ࠻㧘⥄Ꮖ෼౉㗵෸߮ߎࠇࠄߩᏅߣߒߡ⚐ᬺോࠦࠬ࠻߇⸘਄ߐࠇࠆߣ
ߣ߽ߦ㧘ᒰ⹥ DSO ࠍ㆐ᚑߔࠆߦᒰߚࠅᵴ↪ߐࠇߚ✚⾗↥߇⸘਄ߐࠇࠆ 23)‫ߪߦᦠ▚⸘ߩߎޕ‬㧘ᱦ಴੍▚⷗
Ⓧߩታ❣ߦട߃㧘⼏ળߩ⼏᳿ࠍⷐߒߥ޿ᣢቯ⾌ߩታ❣߽฽߹ࠇࠆ‫ޕ‬਄⸥㧝㧚ߢ⚫੺ߒߚࠃ߁ߦ DSO ߩ㆐ᚑᐲࠍ᷹ቯߔࠆߚ߼ߩᬺ❣ᜰᮡ߽⸳ቯߐࠇߡ޿ࠆߚ߼㧘ᬺ❣ᜰᮡߩታ❣୯ࠍᛠីߔࠆߎߣߦࠃࠅ㧘୘‫ߩޘ‬
DSO ೎ߦฦᐭ⋭߇ឭଏߒߚࠕ࠙࠻ࡊ࠶࠻ߩᚑᨐߣߘߩឭଏߦⷐߒߚࠦࠬ࠻ࠍᛠីߢ߈ࠆ૕೙߇ᢛ஻ߐࠇ
ࠆߎߣߦߥࠆ‫ߚ߹ޕ‬㧘ฦᐭ⋭ߪᒰ⹥ᐭ⋭ߩ DSO ߣ᡽ᐭో૕ߩ PSA ߣߩ࡝ࡦࠤ࡯ࠫࠍ㐿␜ߔࠆߎߣ߽᳞߼
ࠄࠇߡ޿ࠆ‫ޕ‬਄⸥㧝㧚ߢ⚫੺ߒߚࠃ߁ߦ PSA ߩ㆐ᚑᐲࠍ᷹ቯߔࠆߚ߼ߩᬺ❣ᜰᮡ߽⸳ቯߐࠇߡ޿ࠆߚ߼㧘ᬺ❣ᜰᮡߩታ❣୯ࠍᛠីߔࠆߎߣߦࠃࠅ㧘୘‫ ߩޘ‬PSA ೎ߦ᡽ᐭో૕߇ឭଏߒߚࠕ࠙࠻ࡊ࠶࠻ߩᚑᨐߣߘ
ߩឭଏߦⷐߒߚࠦࠬ࠻ࠍᛠីߢ߈ࠆ૕೙߇ᢛ஻ߐࠇࠆߎߣߦߥࠆ
㧔ᐭ⋭ᚢ⇛⋡⊛೎ᬺോࠦࠬ࠻⸘▚ᦠߩ᭽ᑼߦߟ޿ߡߪ㧘⴫㧡ෳᾖ㧕‫ޕ‬⴫㧡‫ޓ‬ᐭ⋭ᚢ⇛⋡⊛೎ᬺോࠦࠬ࠻⸘▚ᦠ
㧔200Y ᐕ 3 ᦬ 31 ᣣ⚳ੌᐕᐲ㧕
200X-0Y㧔ජࡐࡦ࠼㧕
ᵈ⸥

DSO 1

DSO 2

DSO 3

200W-0X㧔ජࡐࡦ࠼㧕
⸘

DSO 1

DSO 2

DSO 3

⸘

✚ᬺോࠦࠬ࠻
⥄Ꮖ෼౉㗵⚐ᬺോࠦࠬ࠻
✚⾗↥ᐭ⋭ᚢ⇛⋡⊛

ౝኈ෸߮ 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ዉ౉ᓟߩ⺖㗴ฦᐭ⋭ߩ DSO ߢߪ㧘ਛᦼ⊛ߥᚢ⇛⋡⊛߇⸳ቯߐࠇߡ޿ࠆߎߣ߆ࠄ㧘ߎࠇࠄߩᚢ⇛⋡⊛ࠍ㆐ᚑߔࠆߚ߼
ߦߪ㧘ᬺ❣ᜰᮡߩታ❣୯ߦၮߠ޿ߡ㆐ᚑᐲߩㅴ᝞⁁ᴫࠍࡕ࠾࠲࡝ࡦࠣߔࠆߣߣ߽ߦ㧘ㅴ᝞⁁ᴫߦ㑐ߔࠆ⹏ଔ⚿ᨐࠍ⾗Ḯ㈩ಽߦ෻ᤋߐߖࠆߎߣ߇㊀ⷐߦߥࠆ‫ޕ‬ฦᐭ⋭ߪ੐೨ߦᗐቯߒߚࠕ࠙࠻ࠞࡓ
㧔᡽╷⋡⊛㧕ߣฦࠕ࠙࠻ࡊ࠶࠻㧔᡽╷ᚻᲑ㧕
ߩ࿃ᨐ㑐ଥࠍቯ㊂⊛ߦᬌ⸽ߒ㧘ࠃࠅᄢ߈ߥࠗࡦࡄࠢ࠻ࠍ߽ߚࠄߒߡ޿ࠆࠕ࠙࠻ࡊ࠶
࠻ߦࠃࠅᄙߊߩ⾗Ḯࠍ㈩ಽߔࠆᔅⷐ߇޽ࠆ‫ߚ߹ޕ‬㧘ฦᐭ⋭ߪฦታᣉᯏ㑐ߩല₸ᕈࠍᬌ⸽ߒ㧘ࠃࠅല₸⊛ߦࠕ࠙࠻ࡊ࠶࠻ࠍឭଏߒߡ޿ࠆታᣉᯏ㑐ߦࠃࠅᄙߊߩ⾗Ḯࠍ㈩ಽߔࠆᔅⷐ߇޽ࠆ‫ޕ‬᡽╷⹏ଔߦࠃࠅ⾗Ḯߩ㈩ಽࠍ⷗⋥ߔߚ߼ߦߪ㧘╙ 1 Ბ㓏ߣߒߡ㧘ࠕ࠙࠻ࠞࡓࠍ㆐ᚑߔࠆߚ߼ߦⷐߒߚࠦ
ࠬ࠻ࠍᛠីߔࠆᔅⷐ߇޽ࠆ‫ޕ‬NAO ߦࠃࠇ߫㧘ࠦࠬ࠻ࠍⶄᢙߩࠕ࠙࠻ࠞࡓߦ㈩ಽߔࠆߎߣߦߟ޿ߡ㧘ోᐭ⋭ߩ⽷ോ⺖㐳
㧔Finance Director㧕ߩ 53㧑߇࿎㔍ߢ޽ࠆߣ⠨߃ߡ޿ࠆ 24)‫ߚ߹ޕ‬㧘᡽╷⹏ଔߦࠃࠅ⾗Ḯߩ㈩ಽ
ࠍ⷗⋥ߔߚ߼ߦߪ㧘╙ 2 Ბ㓏ߣߒߡ㧘ᬺ❣ᜰᮡߩታ❣୯ߦၮߠ޿ߡ㆐ᚑᐲߩㅴ᝞⁁ᴫࠍࡕ࠾࠲࡝ࡦࠣߒߥ
23)
24)

HM Treaury(2008b)5.4.25-5.4.29.
NAO(2006)Figure 8.

㧙㧙ࠗࠡ࡝ࠬਛᄩ᡽ᐭߦ߅ߌࠆ࿖㓙ળ⸘ၮḰ㧔IAS/IFRS㧕ߩዉ౉߇ࠄ㧘ࠕ࠙࠻ࡊ࠶࠻ߩឭଏߦⷐߒߚࠦࠬ࠻ࠍᛠីߔࠆᔅⷐ߇޽ࠆ‫ޕ‬NAO ߦࠃࠇ߫㧘⾗Ḯ㈩ಽߦ㑐ߔࠆᗧᕁ᳿ቯࠍᡰេߔࠆߚ߼㧘ᬺ❣ᖱႎࡕ࡝࠲࡝ࡦࠣ࡮ࠪࠬ࠹ࡓߣ⽷ോᖱႎࠍലᨐ⊛ߦ⛔วߔࠆߎߣߦߟ޿ߡ㧘ోᐭ⋭ߩ⽷ോ⺖㐳ߩ 40㧑߇࿎㔍ߢ޽ࠆߣ⠨߃ߡ޿ࠆ 25)‫ߡߞ߇ߚߒޕ‬㧘IAS/IFRS ߩዉ౉ᓟ㧘IAS/IFRS ߦḰ᜚ߒߡ૞ᚑߐࠇߚ⽷ോᖱႎࠍ↪޿ߡ㧘޿߆ߦᬺ❣ᖱႎࡕ࠾࠲࡝ࡦࠣ࡮ࠪࠬ࠹ࡓߣߩ⛔วࠍ࿑ࠅ㧘⾗Ḯ㈩ಽߦ㑐ߔࠆᗧᕁ᳿ቯߦᵴ↪ߔࠆ߆߇⺖㗴ߣߥࠆ‫ޕ‬Ψ‫ޓ‬ળ⸘ᬌᩏ㒮ߩᓎഀ਄⸥Υ߆ࠄΧߢߪ㧘ࠗࠡ࡝ࠬߩਛᄩ᡽ᐭ߇౏ળ⸘ߩ⋡⊛ߦኻᔕߐߖߥ߇ࠄ IAS/IFRS ࠍዉ౉ߒߡ޿ࠆ⁁ᴫࠍ⚫੺ߒߚ‫ߥ߁ࠃߩߎޕ‬ኻᔕ߇᦭ലߦᯏ⢻ߔࠆߚ߼ߦߪ㧘ା㗬ᕈߩ㜞޿⽷ോᖱႎ෸߮ᬺ❣ᖱႎ߇೑↪⠪ߦឭଏߐࠇࠆߎߣ߇ਇนᰳߢ޽ࠆ‫ߡߞ߇ߚߒޕ‬㧘ฦᐭ⋭ߪᔅⷐߥౝㇱ⛔೙ࠍᢛ஻࡮ㆇ↪ߔࠆߛߌߢߪߥߊ㧘
૞ᚑߒߚ⽷ോᖱႎ෸߮ᬺ❣ᖱႎߦߟ޿ߡᄖㇱߩ╙ਃ⠪߆ࠄᬌᩏࠍฃߌࠆߎߣ߇᳞߼ࠄࠇࠆ‫ߢߎߘޕ‬㧘ࠗࠡ࡝ࠬߢߪ㧘ਛᄩ᡽ᐭ߳ߩ IAS/IFRS ߩዉ౉ߦᒰߚࠅ㧘ળ⸘ᬌᩏ㒮߇ߤߩࠃ߁ߥᓎഀࠍᨐߚߘ߁ߣߒߡ޿ࠆ
ߩ߆⷗ߡߺߚ޿‫ޕ‬㧝㧚⽷ോᖱႎߩᬌᩏ
ฦᐭ⋭ߪᒰ⹥ᐕᐲߩ⾗Ḯળ⸘᳿▚ᦠ㧔Resource Accounts㧕ࠍ૞ᚑߒ㧘ߎࠇࠍળ⸘ᬌᩏ㒮㐳ߦㅍઃߔࠆߎߣ
ߣߐࠇߡ޿ࠆ 26)‫⾗ޕ‬Ḯળ⸘᳿▚ᦠߪ IAS/IFRS ߩዉ౉ߦࠃࠅ㧘Ԙ⼏ળᱦ಴᳿▚ᦠ㧘ԙᬺോࠦࠬ࠻⸘▚ᦠ㧘Ԛ⾉୫ኻᾖ⴫㧘ԛ⚊⒢⠪ᜬಽᄌേ⸘▚ᦠ㧘Ԝࠠࡖ࠶ࠪࡘ࡮ࡈࡠ࡯⸘▚ᦠ㧘ԝᐭ⋭ᚢ⇛⋡⊛೎ᬺോࠦࠬ࠻⸘
▚ᦠߢ᭴ᚑߐࠇࠆ੍ቯߢ޽ࠆ‫ޕ‬ળ⸘ᬌᩏ㒮㐳ߪฦᐭ⋭ߩ⾗Ḯળ⸘᳿▚ᦠࠍᬌᩏߒ㧘ᒰ⹥⾗Ḯળ⸘᳿▚ᦠࠍ⸽᣿ߔࠆߣߣ߽ߦᬌᩏႎ๔ᦠࠍ૞ᚑߔࠆߎߣߣߐࠇߡ޿ࠆ 27)‫ޕ‬ળ⸘ᬌᩏ㒮㐳ߪᬌᩏ⚳ੌᓟ㧘⸽᣿ᷣߺ⾗Ḯળ⸘᳿▚ᦠߣᬌᩏႎ๔ᦠࠍ⽷ോ⋭ߦឭ಴ߔࠆߎߣߣߐࠇߡ߅ࠅ㧘ᦨ⚳⊛ߦ㧘ળ⸘ᬌᩏ㒮㐳ߩᬌᩏႎ๔ᦠߪ㧘
⽷ോ⋭ߦࠃࠅฦᐭ⋭ߩ⾗Ḯળ⸘᳿▚ᦠߣߣ߽ߦਅ㒮ߦឭ಴ߐࠇࠆ 28)‫ޕ‬ળ⸘ᬌᩏ㒮㐳ߪ⽷ോ⻉⴫ߩㆡᱜᕈ෸
߮ળ⸘⚻ℂߩḰ᜚ᕈߦߟ޿ߡᬌᩏࠍⴕ߁ߎߣߣߐࠇߡ޿ࠆߚ߼ 29)㧘੹ᓟ߽౏ળ⸘ߦ᳞߼ࠄࠇߡ޿ࠆ᳃ਥ⊛ߥ⛔೙ߣ⺑᣿⽿છߩጁⴕߦᔅⷐߥ⽷ോᖱႎߩឭଏߦ⽸₂ߔࠆߎߣߦߥࠆ‫ޕ‬߹ߚ㧘⽷ോ⋭ߪ౏౒ㇱ㐷ో૕ߩ⽷ോ⻉⴫㧔WGA㧕ࠍ૞ᚑߒ㧘ߎࠇࠍળ⸘ᬌᩏ㒮㐳ߦㅍઃߔࠆߎߣߣߐࠇ
ߡ޿ࠆ 30)‫ޕ‬ળ⸘ᬌᩏ㒮㐳ߪ WGA ࠍᬌᩏߒ㧘ᒰ⹥ WGA ࠍ⸽᣿ߔࠆߣߣ߽ߦᬌᩏႎ๔ᦠࠍ૞ᚑߔࠆߎߣߣ
ߐࠇߡ޿ࠆ 31)‫ޕ‬ળ⸘ᬌᩏ㒮㐳ߪᬌᩏ⚳ੌᓟ㧘⸽᣿ᷣߺ WGA ߣᬌᩏႎ๔ᦠࠍ⽷ോ⋭ߦឭ಴ߔࠆߎߣߣߐࠇ
ߡ߅ࠅ㧘ᦨ⚳⊛ߦ㧘ળ⸘ᬌᩏ㒮㐳ߩᬌᩏႎ๔ᦠߪ㧘⽷ോ⋭ߦࠃࠅ WGA ߣߣ߽ߦਅ㒮ߦឭ಴ߐࠇࠆ 32)‫⃻ޕ‬࿷ߩߣߎࠈWGAߪ⹜ⴕߩᲑ㓏ߢ޽ࠆ߇㧘੍ቯㅢࠅ2009-10ᐕᐲࠃࠅIAS/IFRSߦḰ᜚ߒߡ૞ᚑߐࠇߚ႐ว㧘ળ⸘ᬌᩏ㒮㐳ߪ⽷ോ⻉⴫ߩㆡᱜᕈߦߟ޿ߡᬌᩏࠍⴕ߁ߎߣߣߐࠇߡ޿ࠆߚ߼ 33)㧘౏ળ⸘ߦ᳞߼ࠄࠇߡ޿ࠆ
⺑᣿⽿છߩጁⴕߦᔅⷐߥ⽷ോᖱႎߩឭଏߦ⽸₂ߔࠆߎߣߦߥࠆ‫ޕ‬25)

NAO(2006)Figure 8.
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).
26)

㧙㧙ળ⸘ᬌᩏ⎇ⓥ‫ޓ‬No.39㧔2009.3㧕

㧞㧚ᬺ❣ᖱႎߩᬌᩏ
ࠪࡖ࡯ࡑࡦ෌ࠍਛᔃߣߒߚࡊࡠࠫࠚࠢ࠻࡮࠴࡯ࡓߪ㧘ฦᐭ⋭ߩᬺ❣ႎ๔ߦኻߔࠆᄖㇱᬌᩏߩᔅⷐᕈ╬ߦߟ޿ߡᬌ⸛ࠍⴕߞߡ޿ߚ߇㧘2001 ᐕߦႎ๔ᦠࠍ⊒⴫ߒ㧘ߘߩਛߢ NAO ߇ฦᐭ⋭ߩᬺ❣ᖱႎࠪࠬ࠹ࡓ
ߩᬌᩏࠍⴕ߁ߎߣߥߤࠍ൘๔ߒߚ‫ߩߎޕ‬൘๔ࠍฃߌ㧘᡽ᐭߪળ⸘ᬌᩏ㒮㐳ߦኻߒߡ㧘CSR ෶ߪ SR ኻ⽎ᦼ㑆ߦ߅޿ߡዋߥߊߣ߽ 1 ࿁㧘PSA ߢ⸳ቯߐࠇߚᬺ❣ᜰᮡߦଥࠆฦᐭ⋭ߩ࠺࡯࠲ࠪࠬ࠹ࡓࠍᬌᩏߔࠆߎ
ߣࠍⷐ⺧ߒߚ‫ࠅࠃߦ⺧ⷐߩߎޕ‬㧘NAO ߪ 2002 ᐕ SR ෸߮ 2004 ᐕ SR ߩ PSA ߢ⸳ቯߐࠇߚᬺ❣ᜰᮡߦଥࠆฦᐭ⋭ߩ࠺࡯࠲ࠪࠬ࠹ࡓߩᬌᩏࠍߘࠇߙࠇ 2 ࿁ⴕ޿㧘ߘߩ⚿ᨐࠍ߹ߣ߼ߚ⸽᣿ⷐ⚂ႎ๔ᦠ
㧔Validation
Compendium Report㧕ࠍਅ㒮ߦឭ಴ߒߚ‫ߩߎޕ‬ᬌᩏߪ㧘ฦᐭ⋭ߩ࠺࡯࠲ࠪࠬ࠹ࡓߦ߅޿ߡᬺ❣ᜰᮡߩታ❣
୯ߩਛߦ㊀ᄢߥ⺋ࠅ߇↢ߓࠆ࡝ࠬࠢࠍዋߥߊߔࠆౝㇱ⛔೙߇ᢛ஻ߐࠇ㧘᦭ലߦㆇ↪ߐࠇߡ޿ࠆ߆ߤ߁߆ߣ
޿߁ⷰὐ߆ࠄⴕࠊࠇߚ 34)‫ޕ‬2007 ᐕ CSR ߢߪ㧘ᣂߚߥ᡽╷⹏ଔߩᨒ⚵ߺ߇ዉ౉ߐࠇ㧘᡽ᐭో૕ߩ᡽╷⋡ᮡࠍ⸳ቯߒߚ౏౒ࠨ࡯ࡆࠬวᗧ
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␜ߒߡ޿ࠆ 35)‫ޕ‬NAO ߩ PSA ߦଥࠆ⸽᣿ⷐ⚂ႎ๔ᦠߪਅ㒮ߦឭ಴ߐࠇ㧘߹ߚ㧘DSO ߦଥࠆ⸽᣿ⷐ⚂ႎ๔ᦠߪ⽷ോ⋭෸߮㑑௥ᆔຬળߦឭ಴ߐࠇࠆߚ߼㧘NAO ߪ੹ᓟ߽㧘౏ળ⸘ߦ᳞߼ࠄࠇߡ޿ࠆല
₸⊛ߥ⽷᡽ᵴേߦᔅⷐߥ⽷ോᖱႎߣ࡝ࡦࠢߒߚᬺ❣ᖱႎߩឭଏߦ⽸₂ߔࠆߎߣߦߥࠆ‫ޕ‬Ω‫ߦࠅࠊ߅ޓ‬᳃㑆ㇱ㐷ߪ೑⋉ࠍ₪ᓧߔࠆߚ߼㧘Ꮢ႐ᯏ᭴ߦ߅޿ߡ┹੎ේℂߦࠃࠆ⹏ଔࠍฃߌߥ߇ࠄᶖ⾌⠪ߦ⽷⽻࡮ࠨ࡯ࡆࠬࠍឭଏߒߡ޿ࠆ‫߼ߚߩߎޕ‬᳃㑆ㇱ㐷ߩᵴേߪ㧘⽷ോႎ๔ߢ㐿␜ߐࠇࠆ೑⋉ߦࠃࠅቯ㊂⊛࡮↹৻⊛ߦ⹏ଔߔࠆߎߣ߇น⢻ߢ޽ࠆ‫৻ޕ‬ᣇ㧘౏౒ㇱ㐷ߪ᡽╷⋡⊛ࠍ㆐ᚑߔࠆߚ߼㧘⒢෼ࠍᩮḮ⊛ߥ⽷Ḯߣߒߥ߇ࠄ㧘ⴕ᡽ᯏ᭴ߦ߅޿ߡ࿖᳃ߦⴕ᡽ࠨ࡯ࡆࠬࠍឭଏߒߡ޿ࠆ‫౒౏߼ߚߩߎޕ‬ㇱ㐷ߩᵴേߪ㧘੍▚⛔೙ࠍฃߌࠆߣ
ߣ߽ߦ㧘⽷ോᖱႎߛߌߢߪ⹏ଔߔࠆߎߣߪߢ߈ߕ㧘᡽╷⋡⊛ߩ㆐ᚑ⁁ᴫߣ⽷᡽ᵴേߩല₸ᕈࠍ⹏ଔߔࠆߚ
߼ߩᬺ❣ᖱႎ߇ᔅⷐߦߥࠆ‫ޕ‬ࠗࠡ࡝ࠬߢߪ㧘਄⸥ߩࠃ߁ߥ౏౒ㇱ㐷ߩ․ᕈߦኻᔕߔࠆߚ߼㧘൮᜝⊛ᱦ಴⷗⋥ߒ
㧔CSR㧕ߦ߅޿ߡ੍▚✬
ᚑߣ᡽╷⹏ଔ߇৻૕ߣߥߞߡㆇ༡ߐࠇ㧘ߎࠇࠄߦᔅⷐߥ⽷ോᖱႎ߇⾗Ḯળ⸘࡮੍▚㧔RAB㧕
ߦࠃࠅឭଏߐࠇ
ߡ޿ࠆ‫⃻ޕ‬࿷ߩߣߎࠈ㧘RAB ߪ౏ળ⸘ၮḰߣߒߡ UK GAAP ࠍណ↪ߒߡ޿ࠆ߇㧘2009-10 ᐕᐲࠃࠅ IAS/IFRS ࠍዉ౉ߔࠆ੍ቯߢ޽ࠆ‫ ߩߎޕ‬IAS/IFRS ߪᧄ᧪㧘਎⇇ฦ࿖ߩડᬺળ⸘ߦ౒ㅢ⊛ߦㆡ↪ߔࠆߚ߼ߦ૞ᚑ
ߐࠇߡ߅ࠅ㧘ߘߩ߹߹ߢߪࠗࠡ࡝ࠬߩ౏ળ⸘ߦㆡ↪ߔࠆߎߣߪߢ߈ߥ޿ߎߣ߆ࠄ㧘ᧄⓂߢ⚫੺ߒߚࠃ߁ߦ㧘
CSR ߦ߅޿ߡ੍▚⛔೙㧘⽷ോႎ๔෸߮᡽╷⹏ଔ߳ߩኻᔕ߇࿑ࠄࠇࠆࠃ߁ߥୃᱜ࡮ㅊട߇ⴕࠊࠇߡ޿ࠆ‫ޕ‬╩⠪ߪᧄ⹹ 33 ภߦ߅޿ߡ㧘ᚒ߇࿖ߩ⋭ᐡ೎⽷ോᦠ㘃߇᦭ߒߡ޿ࠆ⺖㗴ߦߟ޿ߡ⺰ߕࠆߣߣ߽ߦ㧘⃻ⴕߩ౏ળ⸘೙ᐲࠍᛮᧄ⊛ߦᡷ㕟ߔࠆߎߣ߽ⷞ㊁ߦ౉ࠇߥ߇ࠄ੹ᓟߩኻᔕ╷ߦߟ޿ߡዷᦸߒߚ 36)‫ߩߘޕ‬ᓟ㧘ᚒ߇࿖ߢߪ 2008 ᐕᐲ੍▚ࠃࠅ੍▚㧘᳿▚෸߮⹏ଔࠍ᡽╷න૏ߢ⛔৻ߔࠆข⚵ߺ߇ⴕࠊࠇߡ޿ࠆ߽ߩߩ㧘ᛮᧄ⊛ߥᡷ㕟߇ⴕࠊࠇߡ޿ࠆߣߪ޿߃ߥ޿‫ࠬ࡝ࠡࠗޕ‬ਛᄩ᡽ᐭߦ߅ߌࠆ IAS/IFRS ߩዉ౉ߪ㧘⺖㗴ߪ޽ࠆ߽34)

NAO(2007b)p. 9.
NAO(2007a)p. 30.
36)᧲ା↵ (2006) pp. 289-301‫ޕ‬
35)㧙㧙ࠗࠡ࡝ࠬਛᄩ᡽ᐭߦ߅ߌࠆ࿖㓙ળ⸘ၮḰ㧔IAS/IFRS㧕ߩዉ౉ߩߩ㧘NPM ߩේℂߦᴪߞߚ৻ㅪߩᡷ㕟ߦ߅޿ߡ⚻㛎ߒߡ߈ߚ⹜ⴕ㍲⺋ߩ⚿ᨐ߇෻ᤋߐࠇߡ߅ࠅ㧘ᚒ߇࿖߇౏ળ⸘೙ᐲࠍᛮᧄ⊛ߦᡷ㕟ߔࠆ႐วߦߪ㧘ෳ⠨ߦߥࠆߣ⠨߃ࠄࠇࠆ‫ޕ‬ෳ⠨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 andwellbeing 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
‫⋭ޟ‬ᐡ೎⽷ോᦠ㘃ߩ⺖㗴ߣዷᦸ‫ޠ‬‫ޡ‬ળ⸘ᬌᩏ⎇ⓥ‫ޢ‬No. 33ᄢ⍹᩵৻㧔2007㧕
‫ޟ‬EU ߦ߅ߌࠆ PFI ળ⸘ၮḰߩ⸳ቯ 㧙 IFRIC 12 ߩᛚ⹺ࠍ߼ߋߞߡ‫ޠ‬‫ޡ‬ડᬺળ⸘‫ޢ‬Vol.59
No.12
⽷᡽೙ᐲ╬ክ⼏ળ
㧔2003㧕
‫౏ޡ‬ળ⸘ߦ㑐ߔࠆၮᧄ⊛⠨߃ᣇ‫ޢ‬㧙㧙