農業水利事業の変化と土地改良区会計のあり方 : 勘定科目の改訂を中心として

Abstract

The structure of irrigation projects has changed very much in the period of high economic growth since the early 1960's in Japan. Particularly, the operation and maintenance costs of irrigation facilities have been pushed upward. The main reasons are the following four: (1) the extremely large and highly efficient facilities; (2) the increasing part-time farming and rough management of paddy field irrigation; (3) the urbanization of benefited area; and (4) the irrigation water pollution and obstacles. In spite of those changes, larger number of land improvement districts use still the single entry book-keeping; but this is not useful to record and count increases-decreases in amount of the multifarious economic activities under the rapid structural changes. The purpose of this paper are to clarify the functional nature of irrigation and drainage works in the urbanized area at present and to classify the items of irrigation association accounting. The analysis is based on the case of Meiji-Yosui Land Improvement District in Aichi Prefecture. Some of the important points of this paper are as follows. (i) Activities of land improvement district for irrigation are divided into two important portions, fundamental function and water-use function. The former defines activities to oparate the water control organization such as general meeting, comitties, general affairs and financial, the latter means functions concerning supply of irrigation water and water quality protection by operation of facilities such as a large dam, blanch canals, ditches and pumps. (ii) Account system of land improvement district also consists of two parts, fundamental items and water-use items. In short, the former is to record and count in amount of fundamental economic activities and so the latter for water-use functions. (iii) Classifying items and recording individually amount of the multifarious economic activities, it become clear that we can calculate exactly the water charges for farmers, the utility charges in the public activities and water pollution cost.