@article{oai:doshisha.repo.nii.ac.jp:00021264,
 author = {伊多波, 良雄 and Itaba, Yoshio},
 issue = {1},
 journal = {經濟學論叢, Keizaigaku-Ronso (The Doshisha University economic review)},
 month = {Jul},
 note = {本稿は目的を2つ設けている。第1の目的は、地方自治体が財政破綻する場合、財政破綻に至るまでに各種の財政指標がどのような推移を示してきたのかを夕張市を例にして検証することである。第2の目的は、指定金融機関は財政破綻を引き起こすひとつの要因として考えられることを示すことにある。本論文で見た財政指標はフロー指標であるが、フロー指標だけでは財政破綻を予想することは難しいこと、DEAによって夕張市の効率性を評価すると北海道内の他市平均に比べて低いことなどが明らかにされた。, This paper has prepared two purposes. The first purpose is that when a local government does fiscal bankruptcy, Yubari city is made into an example and it is verified what kind of transition various kinds of financial indexes have shown by the time it results in fiscal bankruptcy. The second purpose is to show that an authorized financial institution is thought of as one factor which causes fiscal bankruptcy. The results obtained by the analysis are as follows: although the financial index seen in this paper is a flow index, it is difficult to expect fiscal bankruptcy by flow indexes and the efficiency of Yubari city that is estimated by DEA is low compared with other city averages., 論説(Article), application/pdf},
 pages = {51--72},
 title = {地方自治体の財政破綻 : 夕張市のケース},
 volume = {59},
 year = {2007},
 yomi = {イタバ, ヨシオ}
}