0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh...

62
TU D ÖÖ × ½ØcZf[]X^\^¾ZX \¿ hijknsptukqt|pt|vkqmok~knojkvunujpkwjxm naͧomotjutjvÍk¥nuujovkityikuijklmnopktpj|utqtjpkt|k}tmxnutm|kmqkmoktomjoks|pjokxnvk ojsxnutm|vkmoknomotnujpkwspju waÍzojvj|ujp k mt|tm|vÔjn|pjp k jnvsojvÍ k ¥nuujov k m| k ityi k uij k lmnop k ojvj|ujp k tuvk mt|tm|vkumkuijk¥t|tvujovkym|yjo|jpkmokpjn|pjpkjnvsojvkqomkuijkymjuj|uknsuimotutjvk ym|yjo|jpks|pjokuijkom}tvtm|kmqkroutyxjk·©kmokroutyxjk·kmqkuijklmnopkmqkrsptuknk²muj yaÍ¥jnvsojvk un±j|Ík ¥nuujovk m|k ityik uijk nsptujjk umm±k ojjptnxk jnvsojvk t|k ojvm|vjk umk uijk t|stotjvkmqkuijklmnop paÍjytnxkojmoukumkuijktjukn|pkuijknwt|juÍkroutyxjk·¬~kmqkuijklmnopkmqkrsptuknk²muj jaÍjytnxk ojmouk m|k nsptuk ojsjvujpk w{k uijk tjuÍk routyxjk ·¬·k mqk uijk lmnopk mqk rsptuk nk ²mujkn|pkroutyxjk¡¨kmqkuijktjukn qaÍjytnxkojmoukm|knsptuktxjj|unutm|Íkjmoukm|knsptuknyut}tutjvkmqkuijklmnopkynootjpkmsuk qmokvjytqtyktvvsjvkmqkswxtykym|yjo| ²mujkhijklmnopkmqkrsptukmqknkjyjou routyxjk·¬~ hijklmnopkmqkrsptukn{knukn|{kutjkojmoukumkuijktjukn|pkuijknwt|jukm|knuujovkm|k ityik uijk lmnopk ojvj|ujpk tuvk mt|tm|vk mok pjn|pjpk jnvsojvk s|pjok uijk om}tvtm|k mqk routyxjk ·©k mok ·k mok muijok nuujovk ityik uijk lmnopk pjjvk noutysxnox{k |jyjvvno{k umk ojmou routyxjk·¬·k µij|kuijklmnopkmqkrsptukojyjt}jvknkojsjvukqomkjtuijokÐmsvjkn|{kmqkuijkmtuujjvk mqkjtuijokÐmsvjkmokn|{kmqkuijkjvjnoyikmtuujjvkmqkuijkÐmsvjkmqkms|ytxxmovks|pjok uijk om}tvtm|k mqk routyxjk ¡¨k mqk uijk tjuk nk nk ²mÎk mqk ¡Î©t|yxspt|k uijk ynvjk ijojkuitvktvknxtjpkw{kroutyxjk¨©¬©knononik¡kmqkuijkvnjknktukn{kym|psyukuijk nsptuksm|kvjytqtyknuujovkojsjvujpkn|pkojmoukuijkojvsxuv routyxjk·© §|k ynvjk uijk lmnopk mqk rsptuk qt|pvk t|k uijk ymsovjk mqk tuvk nsptuk vsyik nuujovk nvk tuk pjjvk txxjnxk mok tomjok ym|yjo|t|k qt|n|ytnxk uon|vnyutm|vk tuk n{k tjptnujx{k ojvj|uk tuvk mt|tm|vksm|kuijkumkmokpjn|pknomotnujkjnvsojvkqmokuijkqomkuijkijnpkmqkuijk pjnouj|uk mok jovm|vk ym|yjo|jpk n|pk n{k n±jk uijk un±jk |jyjvvno{k jnvsojvk umk ojyutq{kn|pktom}jkuijojmq routyxjk· §|k ynvjk uijk lmnopk mqk rsptuk qt|pvk vsyik nuujovk nvk tuk pjjvk |jyjvvno{k umk tom}jk tuik ojnopk umk xnvk n|pk mopt|n|yjvk v{vujvk mok npt|tvuonutm|k tuk n{k ojvj|uk tuvk mt|tm|vk sm|k uijk umk mok pjn|pk jnvsojvk qmok uijk qomk uijk ymjuj|uk nsuimotutjvk mok muijok ojvm|vtwxjkjovm|v TU D ÖÖ × WXYZ[\]^_`aØcZf[]X ½ØcZf[]X^\^¾ZX \¿ hijknsptukqt|pt|vkqmok~knojkvunujpkwjxm naͧomotjutjvÍk¥nuujovkityikuijklmnopktpj|utqtjpkt|k}tmxnutm|kmqkmoktomjoks|pjokxnvk ojsxnutm|vkmoknomotnujpkwspju waÍzojvj|ujp k mt|tm|vÔjn|pjp k jnvsojvÍ k ¥nuujov k m| k ityi k uij k lmnop k ojvj|ujp k tuvk mt|tm|vkumkuijk¥t|tvujovkym|yjo|jpkmokpjn|pjpkjnvsojvkqomkuijkymjuj|uknsuimotutjvk ym|yjo|jpks|pjokuijkom}tvtm|kmqkroutyxjk·©kmokroutyxjk·kmqkuijklmnopkmqkrsptuknk²muj yaÍ¥jnvsojvk un±j|Ík ¥nuujovk m|k ityik uijk nsptujjk umm±k ojjptnxk jnvsojvk t|k ojvm|vjk umk uijk t|stotjvkmqkuijklmnop paÍjytnxkojmoukumkuijktjukn|pkuijknwt|juÍkroutyxjk·¬~kmqkuijklmnopkmqkrsptuknk²muj jaÍjytnxk ojmouk m|k nsptuk ojsjvujpk w{k uijk tjuÍk routyxjk ·¬·k mqk uijk lmnopk mqk rsptuk nk ²mujkn|pkroutyxjk¡¨kmqkuijktjukn qaÍjytnxkojmoukm|knsptuktxjj|unutm|Íkjmoukm|knsptuknyut}tutjvkmqkuijklmnopkynootjpkmsuk qmokvjytqtyktvvsjvkmqkswxtykym|yjo| ²mujkhijklmnopkmqkrsptukmqknkjyjou routyxjk·¬~ hijklmnopkmqkrsptukn{knukn|{kutjkojmoukumkuijktjukn|pkuijknwt|jukm|knuujovkm|k ityik uijk lmnopk ojvj|ujpk tuvk mt|tm|vk mok pjn|pjpk jnvsojvk s|pjok uijk om}tvtm|k mqk routyxjk ·©k mok ·k mok muijok nuujovk ityik uijk lmnopk pjjvk noutysxnox{k |jyjvvno{k umk ojmou routyxjk·¬·k µij|kuijklmnopkmqkrsptukojyjt}jvknkojsjvukqomkjtuijokÐmsvjkn|{kmqkuijkmtuujjvk mqkjtuijokÐmsvjkmokn|{kmqkuijkjvjnoyikmtuujjvkmqkuijkÐmsvjkmqkms|ytxxmovks|pjok uijk om}tvtm|k mqk routyxjk ¡¨k mqk uijk tjuk nk nk ²mÎk mqk ¡Î©t|yxspt|k uijk ynvjk ijojkuitvktvknxtjpkw{kroutyxjk¨©¬©knononik¡kmqkuijkvnjknktukn{kym|psyukuijk nsptuksm|kvjytqtyknuujovkojsjvujpkn|pkojmoukuijkojvsxuv routyxjk·© §|k ynvjk uijk lmnopk mqk rsptuk qt|pvk t|k uijk ymsovjk mqk tuvk nsptuk vsyik nuujovk nvk tuk pjjvk txxjnxk mok tomjok ym|yjo|t|k qt|n|ytnxk uon|vnyutm|vk tuk n{k tjptnujx{k ojvj|uk tuvk mt|tm|vksm|kuijkumkmokpjn|pknomotnujkjnvsojvkqmokuijkqomkuijkijnpkmqkuijk pjnouj|uk mok jovm|vk ym|yjo|jpk n|pk n{k n±jk uijk un±jk |jyjvvno{k jnvsojvk umk ojyutq{kn|pktom}jkuijojmq routyxjk· §|k ynvjk uijk lmnopk mqk rsptuk qt|pvk vsyik nuujovk nvk tuk pjjvk |jyjvvno{k umk tom}jk tuik ojnopk umk xnvk n|pk mopt|n|yjvk v{vujvk mok npt|tvuonutm|k tuk n{k ojvj|uk tuvk mt|tm|vk sm|k uijk umk mok pjn|pk jnvsojvk qmok uijk qomk uijk ymjuj|uk nsuimotutjvk mok muijok ojvm|vtwxjkjovm|v

Upload: others

Post on 25-Jan-2020

6 views

Category:

Documents


0 download

TRANSCRIPT

Page 1: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

RS�����B�� �ÔÔ���������������Õ

UVWXYZ[\]^_ÖaXdY[V

»ÖaXdY[V\Z�\¼�XV�Z��½

fghilqnrsiorznrz�tiokmi|}}~ilmhitslshniuhvk��

�l�_Ë¥��mk�mrhsrhtËi�£lsshmti�grwgisghijklmnirnhzsrorhnirzi{rkvlsrkziko�ikmir��mk�hmiqznhmivl�t�i

mh�qvlsrkztikmil��mk�mrlshniuqn�hs�

�u�_Ëxmhthzshn i k�rzrkztÒ�h�lznhn i �hltqmhtË i �£lsshmt i kz i �grwg i sgh i jklmn i �mhthzshn i rsti

k�rzrkzti ski sghi£rzrtshmtiwkzwhmzhn�ikminh�lznhni�hltqmhtiomk�isghiwk��hshzsilqsgkmrsrhti

wkzwhmzhn�iqznhmisghi�mk{rtrkzikoipmsrwvhiµ§ikmipmsrwvhiµ�ikoisghijklmnikoipqnrsi�l�i�°ksh��

�w�_Ë£hltqmhti sl¯hzËi �£lsshmtikzi�grwgi sghilqnrshhi skk¯imh�hnrlvi�hltqmhti rzi mht�kzthi ski sghi

rz�qrmrhtikoisghijklmn�

�n�_Ë��hwrlvimh�kmsiskisghi�rhsilznisghi�lurzhsËi�pmsrwvhiµ}ª|ikoisghijklmnikoipqnrsi�l�i�°ksh��

�h�_Ë��hwrlvi mh�kmsi kzi lqnrsi mh�qhtshni uyi sghi �rhsËi �pmsrwvhi µ}ªµi koi sghi jklmni koi pqnrsi �l�i

�°ksh�ilznipmsrwvhi�}¦ikoisghi�rhsi�l��

�o�_Ë��hwrlvimh�kmsikzilqnrsir��vh�hzslsrkzËi��h�kmsikzilqnrsilwsr{rsrhtikoisghijklmniwlmmrhnikqsi

okmit�hwrorwirttqhtikoi�quvrwiwkzwhmz�

�°ksh�ifghijklmnikoipqnrsikoi�l�i�h�whm�s�

pmsrwvhiµ}ª| fghijklmnikoipqnrsi�ly�ilsilzyisr�h�imh�kmsiskisghi�rhsilznisghi�lurzhsikzi�lsshmtikzi

�grwgi sghijklmni�mhthzshni rstik�rzrkztikminh�lznhni�hltqmhtiqznhmi sghi�mk{rtrkzikoi

pmsrwvhi µ§i kmi µ��i kmi ksghmi �lsshmti �grwgi sghi jklmni nhh�ti �lmsrwqvlmvyi zhwhttlmyi ski

mh�kms�

pmsrwvhiµ}ªµi ³ghzisghijklmnikoipqnrsimhwhr{htilimh�qhts�iomk�ihrsghmiÎkqth�ilzyikoisghi�k��rsshhti

koihrsghmiÎkqthikmilzyikoisghi�hthlmwgi�k��rsshhtikoisghiÎkqthikoi�kqzwrvvkmt�iqznhmi

sghi�mk{rtrkzikoipmsrwvhi�}¦ikoi sghi�rhsi�l�i��l�i°k�~Ìikoi�̧~��rzwvqnrz�i sghiwlthi

�ghmhisgrtirtil��vrhniuyipmsrwvhi¦§ª§i�lml�ml�gi�ikoisghitl�hi�l���irsi�lyiwkznqwsisghi

lqnrsiq�kzit�hwrorwi�lsshmtimh�qhtshnilznimh�kmsisghimhtqvst�

pmsrwvhiµ§ ¥zi wlthi sghijklmni koipqnrsi orznti rzi sghi wkqmthi koi rsti lqnrs�i tqwgi�lsshmti lti rsi nhh�ti

rvvh�lvi kmi r��mk�hmi wkzwhmzrz�i orzlzwrlvi smlztlwsrkzt�i rsi �lyi r��hnrlshvyi �mhthzsi rsti

k�rzrkztiq�kzisgh�isk�ikminh�lznil��mk�mrlshi�hltqmhtiokmisgh�iomk��isghighlnikoisghi

nh�lms�hzsi kmi �hmtkzti wkzwhmzhn�i lzni �lyi �l¯hi sgh�i sl¯hi zhwhttlmyi �hltqmhti ski

mhwsroyilznir��mk{hisghmhko�

pmsrwvhiµ� ¥ziwlthi sghijklmnikoipqnrsi orznti tqwgi�lsshmti lti rsinhh�tizhwhttlmyi ski r��mk{hi�rsgi

mh�lmni ski vl�ti lznikmnrzlzwht�i tytsh�tikmi ln�rzrtsmlsrkz�i rsi�lyi�mhthzsi rsti k�rzrkzti

q�kzi sgh�i sk�i kmi nh�lzni�hltqmhti okmi sgh�i omk�i sghi wk��hshzsi lqsgkmrsrhti kmi ksghmi

mht�kztruvhi�hmtkzt�

RS�����B�� �ÔÔ���������������Õ

UVWXYZ[\]^_ÖaXdY[V

»ÖaXdY[V\Z�\¼�XV�Z��½

fghilqnrsiorznrz�tiokmi|}}~ilmhitslshniuhvk��

�l�_Ë¥��mk�mrhsrhtËi�£lsshmti�grwgisghijklmnirnhzsrorhnirzi{rkvlsrkziko�ikmir��mk�hmiqznhmivl�t�i

mh�qvlsrkztikmil��mk�mrlshniuqn�hs�

�u�_Ëxmhthzshn i k�rzrkztÒ�h�lznhn i �hltqmhtË i �£lsshmt i kz i �grwg i sgh i jklmn i �mhthzshn i rsti

k�rzrkzti ski sghi£rzrtshmtiwkzwhmzhn�ikminh�lznhni�hltqmhtiomk�isghiwk��hshzsilqsgkmrsrhti

wkzwhmzhn�iqznhmisghi�mk{rtrkzikoipmsrwvhiµ§ikmipmsrwvhiµ�ikoisghijklmnikoipqnrsi�l�i�°ksh��

�w�_Ë£hltqmhti sl¯hzËi �£lsshmtikzi�grwgi sghilqnrshhi skk¯imh�hnrlvi�hltqmhti rzi mht�kzthi ski sghi

rz�qrmrhtikoisghijklmn�

�n�_Ë��hwrlvimh�kmsiskisghi�rhsilznisghi�lurzhsËi�pmsrwvhiµ}ª|ikoisghijklmnikoipqnrsi�l�i�°ksh��

�h�_Ë��hwrlvi mh�kmsi kzi lqnrsi mh�qhtshni uyi sghi �rhsËi �pmsrwvhi µ}ªµi koi sghi jklmni koi pqnrsi �l�i

�°ksh�ilznipmsrwvhi�}¦ikoisghi�rhsi�l��

�o�_Ë��hwrlvimh�kmsikzilqnrsir��vh�hzslsrkzËi��h�kmsikzilqnrsilwsr{rsrhtikoisghijklmniwlmmrhnikqsi

okmit�hwrorwirttqhtikoi�quvrwiwkzwhmz�

�°ksh�ifghijklmnikoipqnrsikoi�l�i�h�whm�s�

pmsrwvhiµ}ª| fghijklmnikoipqnrsi�ly�ilsilzyisr�h�imh�kmsiskisghi�rhsilznisghi�lurzhsikzi�lsshmtikzi

�grwgi sghijklmni�mhthzshni rstik�rzrkztikminh�lznhni�hltqmhtiqznhmi sghi�mk{rtrkzikoi

pmsrwvhi µ§i kmi µ��i kmi ksghmi �lsshmti �grwgi sghi jklmni nhh�ti �lmsrwqvlmvyi zhwhttlmyi ski

mh�kms�

pmsrwvhiµ}ªµi ³ghzisghijklmnikoipqnrsimhwhr{htilimh�qhts�iomk�ihrsghmiÎkqth�ilzyikoisghi�k��rsshhti

koihrsghmiÎkqthikmilzyikoisghi�hthlmwgi�k��rsshhtikoisghiÎkqthikoi�kqzwrvvkmt�iqznhmi

sghi�mk{rtrkzikoipmsrwvhi�}¦ikoi sghi�rhsi�l�i��l�i°k�~Ìikoi�̧~��rzwvqnrz�i sghiwlthi

�ghmhisgrtirtil��vrhniuyipmsrwvhi¦§ª§i�lml�ml�gi�ikoisghitl�hi�l���irsi�lyiwkznqwsisghi

lqnrsiq�kzit�hwrorwi�lsshmtimh�qhtshnilznimh�kmsisghimhtqvst�

pmsrwvhiµ§ ¥zi wlthi sghijklmni koipqnrsi orznti rzi sghi wkqmthi koi rsti lqnrs�i tqwgi�lsshmti lti rsi nhh�ti

rvvh�lvi kmi r��mk�hmi wkzwhmzrz�i orzlzwrlvi smlztlwsrkzt�i rsi �lyi r��hnrlshvyi �mhthzsi rsti

k�rzrkztiq�kzisgh�isk�ikminh�lznil��mk�mrlshi�hltqmhtiokmisgh�iomk��isghighlnikoisghi

nh�lms�hzsi kmi �hmtkzti wkzwhmzhn�i lzni �lyi �l¯hi sgh�i sl¯hi zhwhttlmyi �hltqmhti ski

mhwsroyilznir��mk{hisghmhko�

pmsrwvhiµ� ¥ziwlthi sghijklmnikoipqnrsi orznti tqwgi�lsshmti lti rsinhh�tizhwhttlmyi ski r��mk{hi�rsgi

mh�lmni ski vl�ti lznikmnrzlzwht�i tytsh�tikmi ln�rzrtsmlsrkz�i rsi�lyi�mhthzsi rsti k�rzrkzti

q�kzi sgh�i sk�i kmi nh�lzni�hltqmhti okmi sgh�i omk�i sghi wk��hshzsi lqsgkmrsrhti kmi ksghmi

mht�kztruvhi�hmtkzt�

Page 2: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

fghizq�uhmilznil�kqzsikoilqnrsiorznrz�tirzihlwgiwlsh�kmyilmhiltitgk�zirzisghiokvvk�rz�isluvh�

�Øzrs�i�i�rvvrkziyhz�

�lsh�kmy °q�uhmikoiorznrz�tiÒi�h�kmst ¥��mk�hmil�kqzst�°kshi��

Ùjlw¯�mkqznil�kqzstÚ

¥��mk�mrhsrht µ�� �}���|�§~

xmhthzshnik�rzrkztiÒ�h�lznhni�hltqmht

�iqznhmipmsrwvhiµ§ Ì�µ|��§�����¦~¦�}Ì�

¦iqznhmipmsrwvhiµ�

�µ¦��~§|��©���§�µ~|�|��

��~¦�|}}�}}��§�|�̦��}}��¦��¦§¦��}�

£hltqmhtisl¯hz �¦�°kshi|�

Û¦µiwlthtÜ ���¦Ì|�|©�¦}���|�

�����~}}�}}���§���}�

�§�§�|�}}���}~����

�©��µ©�µ©��©�Ì̵�����|�©¦¦��}�

�µ|��§��µ©�µ¦�

��||�}|��|�¦§Ì�~µ�����Ì|�©|�

��§§�}|���µ�}�§�||��|��}|Ì�|~�

�fkslviokmisghiluk{hiwlsh�kmrht� _§µ~ Û§�ÌiwlthtÜi µ��}�§�|}�°kshiµ�

��hwrlvimh�kmsiskisghi�rhsilznisghi�lurzhs |�°kshi§�_i ÝÝ

��hwrlvimh�kmsikzilqnrsimh�qhtshniuyisghi�rhs ¦ ÝÝ

��hwrlvimh�kmsikzilqnrsir��vh�hzslsrkz iiiiiiiiiiiiiiiiiiiiiiiii© ÝÝ

«mlzniskslv §¦��°kshi¦� Û§�ÌwlthtÜ iiµ��}�§�|}�°kshiµ�

�°kshi��_¥��mk�hmi l�kqzsti mh�mhthzsi lzyinhorwrhzwyi rzi sghi wkvvhwsrkzikoi sl�htikmi tkwrlvi rztqmlzwhi�mh�rq�ti ski uhi wkvvhwshnÞi k{hm�ly�hzsti okmi wkztsmqwsrkzi kmi �qmwglthtÞi k{hm�ly�hzsi koitqutrnrhtÞilznilzyil�kqzsikoiltthstitslshnir��mk�hmvyirzisghiorzlzwrlvitslsh�hzst�jlw¯�mkqznil�kqzstimh�mhthzsik{hmlvvi�ly�hzstilznirz{hts�hzsti�lnhirziwlthti�ghmhilzirzl��mk�mrlshi kmi qzmhltkzluvhi trsqlsrkzi kwwqmmhni �rsgi mh�lmni ski lwwkqzsrz�i nqhi ski Ëvl�tilznikmnrzlzwht�ËiËtytsh�t�ËikmiËln�rzrtsmlsrkz�Ëilznirziwlthti�ghmhi�mkuvh�tiwkzwhmzrz�i�kvrwrhti �mh{hzshni �mk¬hwsti omk�i �mk�mhttrz�i lzni wkzth�qhzsvyi sghi rz{hts�hzsi kqswk�hti�hmhi zksi lwgrh{hn�i �rzwhi tqwgi �ly�hzsti kmi rz{hts�hzsti lmhi zksi zhwhttlmrvyi mh�lmnhni ltiËr��mk�hmil�kqzstËirzisghthiwltht�i sghiËulw¯�mkqznil�kqzstËilmhinrtsrz�qrtghniomk�isghiËr��mk�hmi l�kqzst�Ëi fghi Ëulw¯�mkqzni l�kqzstËi lmhi zksi skslvhni q��i trzwhi sghi ultrti okminhshm�rzrz�isghiulw¯�mkqznil�kqzstinroohmtiomk�iwlthiskiwlth�

�°kshi|�_Ë£hltqmht i sl¯hzË i rzwvqnht i § i wltht i sgls i rz{kv{hn i uksg i lz i r��mk�hm i l�kqzs i lzn i liulw¯�mkqznil�kqzs�

�°kshiµ�_fghi l�kqzsi rzi Ëfkslvi okmi sghi luk{hi wlsh�kmrhtËi rti zksi wkztrtshzsi �rsgi sghi l��mh�lshnil�kqzsi koi hlwgi wlsh�kmy�i uhwlqthi sghmhi rti nq�vrwlshni mh�kmsrz�i uhs�hhzi Ë¥��mk�mrhsrhtËilzniË£hltqmhtisl¯hzËilznisglsisghinq�vrwlshnil�kqzsirtih�wvqnhn�i

�°kshi§�_́ oisghi|imh�kmstiqznhmiË��hwrlvimh�kmsiskisghi�rhsilznisghi�lurzhs�Ëikzhirtilvtkimh�kmshniltiliË£hltqmhtisl¯hzË�ifghmhokmh�isghiwlthirtinq�vrwlshn�

�°kshi¦�_fghinq�vrwlshimh�kmsi��imh�kms�inhtwmruhnirzi°kshi§i�ltih�wvqnhniomk�isghiskslvizq�uhmikoiwltht�

Page 3: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

àÖaXdY[V\Z�\`abYX\áVeadXe\â�\¼�XV�Z��ã

fgh izq�uhmt i lzn i l�kqzst i ko i Ë¥��mk�mrhsrhtË� i Ëxmhthzshn i k�rzrkzt i Ò i�h�lznhn i�hltqmhtË i lzni

Ë£hltqmhtisl¯hzËiuyi�rzrtsmrht�il�hzwrhtilzniksghmikm�lzr�lsrkztilmhiltitgk�zirzisghiokvvk�rz�isluvh�

�Øzrs�i�rvvrkziyhz�

�lsh�kmy

pqnrshh¥��mk�mrhsrht

�°kshi��

xmhthzshnik�rzrkztiÒ

�h�lznhni�hltqmht£hltqmhtisl¯hz

�°kshi|�

fkslv

�rhs

�Îkqthikoi

�h�mhthzslsr{ht�

�ltht p�kqzs �ltht p�kqzs �ltht

p�kqzs

����

�ltht

p�kqzs

����

�kqmst � �~��§ � �~��§

�lurzhs � ������ � ������

�lurzhsi´oorwh

�°lsrkzlvixkvrwhi

p�hzwy�_

� |¦��| � |¦��|

�lurzhsi´oorwh

�¤rzlzwrlvi�hm{rwhti

p�hzwy�

_� µ�~µ � µ�~µ

£rzrtsmyikoi¥zshmzlvi

poolrmtilzni

�k��qzrwlsrkzt

~ µ©��~ ~ µ©��~

£rzrtsmyikoi qtsrwh � ��¦} � ��¦}

£rzrtsmyikoi¤kmhr�zi

poolrmt� |�µ© � �~§�§~ | �~��©¦

£rzrtsmyikoi¤rzlzwh µ ��}¦¦�©| äåi � �µ¦��~§|��©� _� Ì�¦§ ¦��}�¦�µ�

�µ¦��~§|��©�

£rzrtsmyikoi¢nqwlsrkz�i

�qvsqmh�i��kmst�i�wrhzwhi

lznifhwgzkvk�y

�� |~§�|| | |§����iiiii �© ¦�¦�©©iiii

£rzrtsmyikoiÎhlvsg�i

�lukqmilzni³hvolmh�©� ¦�~µ§�|}

äæi �

äåii �

µ~��Ì

��§�µ~|�|��µ ¦}µ�©§ �©�

��|�~�§�

��§�µ~|�|��

£rzrtsmyikoi

p�mrwqvsqmh�i¤kmhtsmyi

lzni¤rtghmrht

µ} Ì�µ�µ� äåii � ��~¦�|}}�}}� Ì

|�©}§�¦¦i

�¦}���|�

�����~}}�}}�

§}

µ�~�~�Ì�

��~¦�|}}�}}�

�¦}���|�

�����~}}�}}�

£rzrtsmyikoi¢wkzk�y�i

fmlnhilzni¥znqtsmy�¦ �Ì�µ¦ � |��~� �� Ì����

£rzrtsmyikoi�lzn�i

¥zomltsmqwsqmh�i

fmlzt�kmsilznifkqmrt�

|Ì µ§|�©¦�°kshiµ�

��

|�||~�|¦

��§���}�

�§�§�|�}}�

��}~����

�©��µ©�µ©�

�©�Ì̵����

§}

|�¦�¦�Ì�

��§���}�

�§�§�|�}}�

��}~����

�©��µ©�µ©�

�©�Ì̵����

£rzrtsmyikoisghi

¢z{rmkz�hzs� µ�|} � µ�~��| | µ|}�µ|

¹ç

Page 4: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

�lsh�kmy

pqnrshh¥��mk�mrhsrht

�°kshi��

xmhthzshnik�rzrkztiÒ

�h�lznhni�hltqmht£hltqmhtisl¯hz

�°kshi|�

fkslv

�ltht p�kqzs �ltht p�kqzs �ltht p�kqzs �ltht p�kqzs

£rzrtsmyikoi�hohzth� Ì�©� äæ | ~��}¦ ¦ ��|§Ì�Ì~

�|�©¦¦��}�

© ��µµ¦�©©

�|�©¦¦��}�

°lsrkzlvi�rohi¤rzlzwhi

�km�kmlsrkz� ����} � ����}

p�mrwqvsqmh�i¤kmhtsmyi

lzni¤rtghmrhti¤rzlzwhi

�km�kmlsrkzikoi l�lz

� �}�}© � �}�}©

 l�lzi¤rzlzwhi

�km�kmlsrkziokmi��lvvi

lzni£hnrq�i¢zshm�mrth

äå ii� �§�|�̦��}}� _� µ�|�}© |µ�|�}©

�§�|�̦��}}�

 l�lzi¤rzlzwhi

�km�kmlsrkziokmi

£qzrwr�lvi¢zshm�mrtht

� �§��¦¦ � �§��¦¦

 l�lzijlz¯i¤kmi

¥zshmzlsrkzlvi

�kk�hmlsrkz

� ©�§| � ©�§|

fghixmk�ksrkzilzni

£qsqlviprni�km�kmlsrkzi

okmixmr{lshi�wgkkvtikoi

 l�lz

§ �}�µ§ § �}�µ§

 l�lzi�lwrz�i

pttkwrlsrkzäæ ii� ����¦~¦�}Ì�_ � i����¦~¦�}Ì�

fghi�gk¯ki�gq¯rzi

jlz¯� ���µ} � ���µ}

Ïlztlri¥zshmzlsrkzlvi

prm�kmsi�k��i�sn�� §Ì���| � �µ|��§� _|

§Ì���|

�µ|��§�

 l�lzixkts ¦} �©Ì�~µ µ |�¦©��|µ ¦µ µ�|~¦�Ì�

°lmrsli¥zshmzlsrkzlvi

prm�kmsi�km�kmlsrkz� ��}� |

|�µ�}Ì

�µ©�µ¦�_µ

|µ|��¦

�µ©�µ¦�

¢ltsi°r��kzi

¢��mhtt�lyi�k��lzyi

�r�rshn

|¦Ì�©�

�|�¦§Ì�~µ�_|

¦Ì�©�

�|�¦§Ì�~µ�

�hzsmlvi°r��kzi

¢��mhtt�lyi�k��lzyi

�r�rshn

|¦µ�̦

����Ì|�©|�_|

¦µ�̦

����Ì|�©|�

³htsi°r��kzi

¢��mhtt�lyi�k��lzyi

�r�rshn

||~�µ¦

��§§�}|�_|

|~�µ¦

��§§�}|�

°lsrkzlvi¥ztsrsqshikoi

p�mkurkvk�rwlvi

�wrhzwht

�°kshiµ�

��}�}©

��||�}|�_�

�}�}©

��||�}|�

¹Q

Page 5: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

�lsh�kmy

pqnrshh¥��mk�mrhsrht

�°kshi��

xmhthzshnik�rzrkztiÒ

�h�lznhni�hltqmht£hltqmhtisl¯hz

�°kshi|�

fkslv

�ltht p�kqzs �ltht p�kqzs �ltht p�kqzs �ltht p�kqzs°lsrkzlvixmrzsrz�i

jqmhlqäæ ii� ||§�¦§ � ||§�¦§

°h�i¢zhm�yilzni

¥znqtsmrlvifhwgzkvk�yi

�h{hvk��hzsi

´m�lzr�lsrkz

� µ�~Ì � µ�~Ì

 l�lzi�wrhzwhilzni

fhwgzkvk�yip�hzwy� µ�¦| � µ�¦|

 l�lzi�kwrhsyiokmisghi

xmk�ksrkzikoi�wrhzwhµ |���} µ |���}

 l�lziphmkt�lwhi

¢��vkmlsrkzip�hzwy� |�|µ � |�|µ

°lsrkzlvip�hzwyiokmi

sghipn{lzwh�hzsikoi

��kmstilzniÎhlvsg

� |�}| � |�}|

 l�lzi´m�lzr�lsrkziokmi

¢��vky�hzsikoisghi

¢vnhmvyilznixhmtkzti

�rsgi�rtlurvrsrht

| ��µ�©} | ��µ�©}

 l�lzi�lrv�lyi

�kztsmqwsrkz�i

fmlzt�kmsilzni

fhwgzkvk�yip�hzwy

� µ}�¦} � µ}�¦}

 l�lzi³lshmip�hzwy äæ � ©�Ì©µ��µ � ©�Ì©µ��µ

¢��vky�hzsilzni

Îq�lzi�htkqmwhti

�h{hvk��hzsi

´m�lzr�lsrkzikoi l�lz

� §§�}© � §§�}©

°lsrkzlviÎkt�rslvi

´m�lzr�lsrkz� |µ��� � |µ���

´m�lzr�lsrkziokmi��lvvi

èi£hnrq�i¢zshm�mrthti

lzni�h�rkzlvi

¥zzk{lsrkz�i pxp°

äå ii� �¦��¦§¦��}� _ � �¦��¦§¦��}�

Ømulzi�hzlrttlzwhi

p�hzwy� ~�|§ � ~�|§

Îk¯¯lrnkiØzr{hmtrsy � ¦�|} � ¦�|}

Øzr{hmtrsyikoiftq¯qul � �Ì�§© � �Ì�§©

fghiØzr{hmtrsyikoi

fk¯yk� |��µ} � |¦�Ì} | §~�|}

fk¯yki£hnrwlvilzni

�hzslviØzr{hmtrsy� �©}�§� � �©}�§�

¹­

Page 6: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

�lsh�kmy

pqnrshh¥��mk�mrhsrht

�°kshi��

xmhthzshnik�rzrkztiÒ

�h�lznhni�hltqmht£hltqmhtisl¯hz

�°kshi|�

fkslv

�ltht p�kqzs �ltht p�kqzs �ltht p�kqzs �ltht p�kqzsfk¯ykiØzr{hmtrsyikoi

p�mrwqvsqmhilzni

fhwgzkvk�y � µ�}} � µ�}}

�gr�qk¯liØzr{hmtrsy � µ�§Ì � µ�§Ì

£hsmk�kvrslzi

¢��mhtt�lyi�k��i�sn�� µ©�|| � µ©�||

Îlztgrzi¢��mhtt�lyi

�k��lzyi�r�rshn� µ§��¦ � µ§��¦

Ïyqtyqi�lrv�lyi

�k��lzy� µ��~| � µ��~|

°ffi¢ltsi�km�kmlsrkz ||���}

��µ�}�§�||�_|

|���}i

��µ�}�§�||�

°ffi³htsi

�km�kmlsrkz|

|©�}}

�|��}|�|~�_|

|©�}}

�|��}|�|~�

fkslv µ�� �}���|�§~ �� Ì�µ|��§� �¦ ���¦Ì|�|© §µ~�°kshi§�

µ��}�§|

�°kshi�� �kzwhmzrz�i sghi rsh�iËxmhthzshnik�rzrkztÒ�h�lznhni�hltqmht�Ëi sghiwlthti rnhzsrorhni�rsg

äæi mhohmi ski lqnrsi orznrz�ti qznhmi pmsrwvhi µ§i koi sghi jklmni koi pqnrsi �l��i lzni sghi wlthti

rnhzsrorhni�rsgiäåimhohmiskisgkthiqznhmipmsrwvhiµ��

�°kshi|�_fghil�kqzsti rzi�lmhzsghtrti lmhiulw¯�mkqzni l�kqzst�i�grwgi lmhizksi skslvhniq�i trzwhi sghi

ultrtiokminhshm�rzrz�isghiulw¯�mkqznil�kqzstinroohmtiomk�iwlthiskiwlth�

�°kshiµ�_Ë£hltqmht i sl¯hzË i rzwvqnht i okqm i wltht i sgls i rz{kv{hn i uksg i lz i r��mk�hm i l�kqzs i lzn i li

ulw¯�mkqznil�kqzs�

�°kshi§�_fghil�kqzsirzisghiËfkslvËirtizksiwkztrtshzsi�rsgisghil��mh�lshnil�kqzsikoihlwgiwlsh�kmy�i

uhwlqthi sghmhi rtinq�vrwlshnimh�kmsrz�iuhs�hhziË¥��mk�mrhsrhtËilzniË£hltqmhti sl¯hzËi�kzhi

mhvlshn i sk i wkvvhwsrkz i ko i vlukm i rztqmlzwh i �mh�rq�t i lzn i kzh i mhvlshn i sk i l i rzsh�mlshni

r��mk{h�hzsi�mk¬hwsiokmimlrvmklnitslsrkzt�ilznisghinq�vrwlshnil�kqzsirtih�wvqnhn�

�q��lmrhtikoisghi�lsshmtimhvlshniskisghi§µ~iwlthtiwrshniluk{hilmhinhtwmruhniuhvk��

¹²

Page 7: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

UVWXYZ[\�^_º�¸�Z¸�YVXYVe\é±ê]\W�eVeë

]^_º�¸�Z¸�YVXYVe\�Vd�XVb\XZ\�V�V[aVe\é]]\W�eVeì\±íîî�^�]\�YddYZ[\�V[ë

£rzrtsmyikmip�hzwy jqn�hsrz� fl�ht¥ztqmlzwhi�mh�rq�t

¥vvh�lvilwst fkslv

£rzrtsmyikoi¤rzlzwhwltht wltht

�wltht wltht wltht

£rzrtsmyikoiÎhlvsg�i�lukqmilzni³hvolmh

| µ ¦

Îk¯¯lrnkiØzr{hmtrsy � �

Øzr{hmtrsyikoiftq¯qul � �

fghiØzr{hmtrsyikoifk¯yk � �

fk¯ykiØzr{hmtrsyikoip�mrwqvsqmhilznifhwgzkvk�y

� �

�gr�qk¯liØzr{hmtrsy � �

fkslv ¦ � | µ ��

é]ë_�ab�VXY[�\éï\W�eVeì\ï�^¶�\�YddYZ[\�V[ë

Ûi¥��mk�hmilwwkqzsrz�iÜ

Îk¯¯lrnkiØzr{hmtrsy�iØzr{hmtrsyi koiftq¯qul�ifghiØzr{hmtrsyi koifk¯yk�ifk¯ykiØzr{hmtrsyi koi

p�mrwqvsqmhilznifhwgzkvk�yilzni�gr�qk¯liØzr{hmtrsy

ð_³ghz i shlwgrz� i tsloo i ko i rz{kv{hn i rz i zlsrkzlv i qzr{hmtrsy i wkm�kmlsrkzt i lwwh�shn i �hmtkzlvi

wkzsmruqsrkzt�itk�hikoisgh�iolrvhniskiwkzsmruqshitqwgioqzntiskisghrmiwkm�kmlsrkztiuqsismhlshnisghi

oqznti rzi sghrmi �hmtkzlvi lwwkqzsti �lrzvyi nqhi ski sghrmi rztqoorwrhzsi qznhmtslznrz��i h{hzi sgkq�gi

sghy i tgkqvn i gl{h i wkzsmruqshn i sgh i oqznt i sk i sghrm i zlsrkzlv i qzr{hmtrsy i wkm�kmlsrkzt� i fghthi

wkztsrsqshir��mk�hmilwwkqzsrz��

�¦iwlthtÞi¦|�§~i�rvvrkziyhz�i

é�ë_ñ�òVe\é]\W�eVì\ó�]^±]\�YddYZ[\�V[ë

Ûi¥��mk�hmiwkvvhwsrkzikoisl�htiÜ

£rzrtsmyikoi¤rzlzwh

ð_fghmhi�lti lzi h�whtti kmi nhorwrhzwyi rzi sl�hti wkvvhwshni omk�i|¦|i sl��lyhmt�ipvsgkq�gi sghyi glni

nhwvlmhni�mkz�il�kqzsti okmi rzwk�hilzni sl�i rzi sghi mhsqmzi okm�t�i sghi sl�ilqsgkmrsrhtiwkqvnizksi

rnhzsroyi sghihmmkmtikmi�rtsl¯htiuhwlqthi sghrmiwkvvhwsrkzikmiqsrvr�lsrkzikoi sl�lsrkzi�lshmrlvti�lti

zksil��mk�mrlshikmisghyitr��vyik{hmvkk¯hnisgkthi�rtsl¯ht�

��iwlthÞi©|��µ�i�rvvrkziyhz�

¹P

Page 8: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

é±ë_º[ea��[WV\¸�V�Ya�e\é�\W�eVeì\±í]]ê^ê]\�YddYZ[\�V[ë

Ûi¥��mk�hmiwkvvhwsrkzikoirztqmlzwhi�mh�rq�tiÜ

£rzrtsmyikoiÎhlvsg�i�lukqmilzni³hvolmh

ð_fghmhi�ltilinhorwrhzwyirzighlvsgilznÒkmi�hvolmhi�hztrkzirztqmlzwhi�mh�rq�tiwkvvhwshniomk�i~�|i

�mk�mrhskmti sglsi grmhni �lzyi sh��kmlmyi h��vkyhht�i rzwvqnrz�i �lmsªsr�hi h��vkyhht�i pvsgkq�gi

sghyiglni skitqu�rsil��vrwlsrkztiokmi sghi�qlvrorwlsrkzikoi rztqmlzwhikziuhglvoikoi sgkthi�lmsªsr�hi

h��vkyhht i �gk i �hmh i �km¯rz� i wkzsrzqkqtvy� i sghy i olrvhn i sk i nk i tk� i fgh i rz{htsr�lsrkz�i

wkzorm�lsrkzilzni�qrnlzwhiuyisghirztqmlzwhilqsgkmrsrhti�hmhizksilnh�qlsh�

��iwlthÞi|��~§�¦�i�rvvrkziyhz�

ð_fghmhi�ltilzih�whttikminhorwrhzwyirzivlukmirztqmlzwhi�mh�rq�tiwkvvhwshniomk�i¦µÌi�mk�mrhskmt�i

pvsgkq�gi sghyi glni hzshmhni �mkz�i l�kqzsti okmi �l�hti rzi sghrmi mh�kmst�i sghi rz{htsr�lsrkzi lzni

wkzorm�lsrkzikoisghilqsgkmrsrhti�hmhizksilnh�qlsh�

��iwlthÞi§§|�}Ìi�rvvrkziyhz�

é¶ë_ºddV��d\�WXe\é±\W�eVeì\�^±]\�YddYZ[\�V[ë

Ûi¢�uh��vh�hzsiÜ

£rzrtsmyikoiÎhlvsg�i�lukqmilzni³hvolmh

ð_³ghz i lz i h��vkyhh i ko i l i �kwrlv i ¥ztqmlzwh i´oorwh i�lt i hz�l�hn i rz i wkvvhwsrkz i lwsr{rsrht i okmi

h��vkyhht¡i �hztrkzi rztqmlzwhi �mh�rq�ti lzni ksghmi ohht�i sghi h��vkyhhi h�uh��vhni sghi oqznti

�rsgkqsinh�ktrsrz�i sghi rztqmlzwhi�mh�rq�tilzniksghmi l�kqzsti lwwh�shni rzi wltginrmhwsvyi omk�i

nhvrz�qhzsi�mk�mrhskmtiskisghi�slshismhltqmy�

�|iwlthtÞi|�̦i�rvvrkziyhz�

ð_³ghzilzih��vkyhhikoili°lsrkzlvi�hzshmi�ltihz�l�hnirziwkvvhwsrkzilwsr{rsrhtiokmi�k{hmz�hzslvi

mh{hzqhti lti li wltgrhmi uhvkz�rz�i ski sghi rzwk�hi koorwrlv�i sghi h��vkyhhi h�uh��vhni sghi oqznti

�rsgkqsinh�ktrsrz�i�hnrwlvi thm{rwhi ohhtilwwh�shni rziwltginrmhwsvyi omk�i�lsrhzsti ski sghi rzwk�hi

koorwrlv�

��iwlthÞi§�µ�i�rvvrkziyhz�

¹¹

Page 9: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

�^_º�¸�Z¸�YVXYVe\�Vd�XVb\XZ\Vò¸V[bYXa�Ve\é±��\W�eVeì\ïí¶�ï^��\�YddYZ[\�V[ë

£rzrtsmyikmip�hzwyjqn�hsª

rz��kztsmqwª

srkzxmk�hmª

srht�hm{rwht

¥ztqmlzwhiuhzhorst

£hnrwlvih��hztht

�qutrnrht �klzt¥vvh�lvilwst

´sghmt fkslv

�lurzhsi´oorwh�¤rzlzwrlvi�hm{rwhtip�hzwy�_

�ltht�

�ltht �ltht �ltht �ltht �ltht �ltht �ltht �ltht �ltht �ltht�

£rzrtsmyikoi¥zshmzlvipoolrmtilzni�k��qzrwlsrkzt

� � iii~

£rzrtsmyikoi qtsrwh � i�

£rzrtsmyikoi¤kmhr�zipoolrmti � iii�

£rzrtsmyikoi¤rzlzwh � � iii|

£rzrtsmyikoi¢nqwlsrkz�i�qvsqmh�i��kmst�i�wrhzwhilznifhwgzkvk�y

�� ��

£rzrtsmyikoiÎhlvsg�i�lukqmilzni³hvolmh

|| |} § | �|� � � �~�

£rzrtsmyikoip�mrwqvsqmh�i¤kmhtsmyilzni¤rtghmrht

µ} µ}

£rzrtsmyikoi¢wkzk�y�ifmlnhilzni¥znqtsmy

| �} µ �¦

£rzrtsmyikoi�lzn�i¥zomltsmqwsqmh�ifmlzt�kmsilznifkqmrt�

|Ì i i |Ì

£rzrtsmyikoisghi¢z{rmkz�hzs � iii�

£rzrtsmyikoi�hohzth � iii�

°lsrkzlvi�rohi¤rzlzwhi�km�kmlsrkz

� iii�

 l�lzi¤rzlzwhi�km�kmlsrkziokmi£qzrwr�lvi¢zshm�mrtht

� iii�

 l�lzijlz¯iokmi¥zshmzlsrkzlvi�kk�hmlsrkz

� iii�

fghixmk�ksrkzilzni£qsqlviprni�km�kmlsrkziokmixmr{lshi�wgkkvtikoi l�lz

§ §

Ïlztlri¥zshmzlsrkzlviprm�kmsi�k��i�sn�

� �

°lmrsli¥zshmzlsrkzlviprm�kmsi�km�kmlsrkz

� �

°h�i¢zhm�yilzni¥znqtsmrlvifhwgzkvk�yi�h{hvk��hzsi´m�lzr�lsrkz

� i �

 l�lzi�wrhzwhilznifhwgzkvk�yip�hzwy

� �

 l�lzi�kwrhsyiokmisghixmk�ksrkzikoi�wrhzwh

µ µ

 l�lziphmkt�lwhi¢��vkmlsrkzip�hzwy

� i iii�

 l�lzi´m�lzr�lsrkziokmi¢��vky�hzsikoisghi¢vnhmvyilznixhmtkzti�rsgi�rtlurvrsrht

� � |

¢��vky�hzsilzniÎq�lzi�htkqmwhti�h{hvk��hzsi´m�lzr�lsrkzikoi l�lz

� �

°lsrkzlviÎkt�rslvi´m�lzr�lsrkz � �

Ømulzi�hzlrttlzwhip�hzwy � �

fkslv |§ � � |� § | ||� ¦ i~ i§ µ}}

¹Í

Page 10: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

é]ë_�ab�VXY[�\é�¶\W�eVeì\]óï^óó\�YddYZ[\�V[ë

Ûi¥��mk�hmilwwkqzsrz�iÜ

�lurzhsi´oorwhi�¤rzlzwrlvi�hm{rwhtip�hzwy�

ð_pwwk��knlsrkzilvvk�lzwhi�lti�lrnilti�lmsikoi sml{hvih��hzthti skilzih��vkyhhi�km¯rz�il�lyi

omk�igrtÒghmiol�rvyiltili ¬kuiulwghvkm�inht�rshi sghiolwsi sglsi sghih��vkyhhiglnitslyhnilsigrtÒghmi

gk�hinqmrz�isghiuqtrzhttismr��iptilimhtqvs�isghisml{hvih��hzthti�hmhik{hm�lrn�

��iwlth�iµ�~µi�rvvrkziyhz�

£rzrtsmyikoiÎhlvsg�i�lukqmilzni³hvolmh

ð_�lukqmijqmhlqt¡ilwwkqzsrz�ismlztlwsrkzti{rkvlshnisghilwwkqzsrz�ivl�ilzniwkztsrsqshnir��mk�hmi

lwwkqzsrz��i¤kmih�l��vh�ik{hmsr�hilvvk�lzwhti�hmhir��mk�hmvyi�lrn�

�||iwlthtÞi�¦©�Ì©i�rvvrkziyhz�

°lsrkzlviÎkt�rslvi´m�lzr�lsrkz

ð_´urgrmki°lsrkzlviÎkt�rslvi wkznqwshni r��mk�hmi lwwkqzsrz�i smlztlwsrkzti omk�i sghi{rh��krzsikoi

sghi lwwkqzsrz�i vl��i hsw�i ¤kmi h�l��vh�i lvvi sml{hvi h��hzthti h�wh�si okmi sgkthi mhvlshni ski zh�i

lttr�z�hzsti�hmhi�lrniomk�ilioqznitkqmwhikoi�grwgilwwkqzsi�ltith�lmlshniomk�ilzyilwwkqzsikoi

sghi�slshikmisghi´m�lzr�lsrkz�i¤kmilzksghmirztslzwh�ivh�rsr�lshisml{hvih��hzthti�hmhizksi�lrniski

h��vkyhht�ihsw�iuqsi�hmhismlztohmmhniskisghiluk{hª�hzsrkzhnioqznitkqmwh�

��iwlthÞi|µ���i�rvvrkziyhz�

é�ë_¼Z[eX�aWXYZ[\é]\W�eVì\]î^�ê\�YddYZ[\�V[ë

Ûi¥zl��mk�mrlshinhtr�ziÜ

°lmrsli¥zshmzlsrkzlviprm�kmsi�km�kmlsrkz

ð_³ghzinhtr�zrz�ilzwgkmiukvstiqthniokmi or�rz�it�rswguklmnt�ihsw�i skiwkznqwsi sghi mh�lrmi�km¯ikoi

sghit�rswguklmnt�ilzihlmsg�ql¯himhtrtslzsi�hsgkn�i�grwgi�kqvnigl{hiorsshni�hvvi�rsgiqtl�htikoi

uqrvnrz�tilznih�qr��hzs�i�ltizksil��vrhn�iptilimhtqvs�i�lrzshzlzwhikoizkm�lvioqzwsrkztikoisghi

t�rswguklmnt�i hsw�i �kqvni zksi uhi thwqmhni rzi wlthi koi lzi hlmsg�ql¯hi nqhi ski sghi rzl��mk�mrlshi

nhtr�z�

��iwlthÞi�Ì�}�i�rvvrkziyhz�

é±ë_c�Z¸V�XYVe\é]\W�eVì\¶îê^ê�\�YddYZ[\�V[ë

Ûi¥zl��mk�mrlshirzt�hwsrkzikoiwkzsmlwsi�hmokm�lzwhiÜ

Ïlztlri¥zshmzlsrkzlviprm�kmsi�k��i�sn�

ð_�k��vrlzwhi�km¯tiulthnikzit�hwrorwlsrkzt�ihsw�i�hmhizksi tqoorwrhzsi�ghzili vlm�hªtwlvhilrm�kmsi

wgh�rwlviormhihz�rzhi�lti�mkwqmhn�iptilimhtqvs�imh�qrmhnitsmhz�sgikoiwglttrtioml�htiltinhorzhnirzi

sghit�hwrorwlsrkzti�ltizksithwqmhn�ilzni�lmstimh�qrmhnirziwlthikoilinhohwsigl{hizksiuhhzi¯h�sirzi

 l�lz�

��iwlthÞi§Ì���|i�rvvrkziyhz�

¹Ó

Page 11: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

é¶ë_UV��YWVe\é�ê\W�eVeì\ïêó^±¶\�YddYZ[\�V[ë

Ûi¥��mk�hmi�ly�hzsikoikqstkqmwrz�ih��hzthtiÜ

£rzrtsmyikoiÎhlvsg�i�lukqmilzni³hvolmh

ð_pwwkqzsrz�i smlztlwsrkzti wkzwhmzrz�i lzi kqstkqmwrz�i �mk¬hwsi okmi li vlukmªmhvlshni mhthlmwgi �hmhi

tqutslzsrlvvy i rzl��mk�mrlsh� i £kmh i t�hwrorwlvvy� i lwwkqzs i mhwkmnt i lzn i qth i ko i sgh i kqstkqmwrz�i

h��hzthtiwkqvnizksiuhi{hmrorhni�lmsvyiuhwlqthisghimh�qrmhnimh{rh�ikzi�ly�hzstÒthssvh�hzsikoisghi

kqstkqmwrz�ih��hzthtiglnizksiuhhziwkznqwshn�

��iwlthÞi�~~�¦}i�rvvrkziyhz�

Ûi´{hm�ly�hzsikoikqstkqmwrz�ih��hzthtÜ

£rzrtsmyikoiÎhlvsg�i�lukqmilzni³hvolmh

ð_�h�lmnrz�i lzi kqstkqmwrz�i �mk¬hwsi mhvlshni ski mh�rkzlvi vlukmª�lzl�h�hzsi h��vky�hzsi tq��kmsi

�mk¬hwst�isghikqstkqmwrz�ih��hzthti�hmhik{hm�lrni�lmsvyiuhwlqthilsivhltsikzhi{hznkmi�ltiluhsshni

rzik{hmwglm�hilzni�lmsvyiuhwlqthih��hzthtiqzmhvlshniskisghikqstkqmwrz�i�mk¬hwsi�hmhi�lrn�i

��iwlthÞi§~�µ�i�rvvrkziyhz�

ð_�h�lmnrz�ikqstkqmwrz�i�mk¬hwstimhvlshniskitq��kmsi�mk¬hwstiokmimh�rkzlvi¬kuªthh¯rz�ilwsr{rsy�isghi

kqstkqmwrz�i h��hzthti�hmhik{hm�lrni�lmsvyi uhwlqthi lziqzlqsgkmr�hni�ly�hzsi�lti�lnhi omk�i

sghiuqn�hsiokmiËkqstkqmwrz�ih��hzthtËilznith�lmlshvyimhwkmnhniomk�isghikqstkqmwrz�ih��hztht�i

lzni�lmsvyiuhwlqthih��hzthtiqzmhvlshniskisghikqstkqmwrz�i�mk¬hwsi�hmhi�lrn�

��~iwlthtÞi��~�¦�i�rvvrkziyhz�

ð_�h�lmnrz�i tq��kmsi �mk¬hwsi okmi li mh�rkzlvi ¬kuªthh¯rz�i lwsr{rsyi lzni li nh{hvk��hzsi �mk¬hwsi okmi

rzshmztgr�igktsiwk��lzrhtihsw��ikqstkqmwrz�ih��hzthti�hmhik{hm�lrniuhwlqthi�hmtkzzhvih��hzthti

rzwvqnrz�i sgkthi okmi h�whtti nlyti koi �km¯i �hmhi �lrni qznhmi sghi lwwkqzsrz�i srsvhi koi kqstkqmwrz�i

h��hztht� i lvsgkq�g i skslv i �km¯rz� i nlyt i wvlr�hn i uy i �lmsªsr�h i tsloo i rz{kv{hn i rz i th{hmlvi

kqstkqmwrz�i�mk¬hwstih�whhnhnisghiq��hmivr�rsikoi�km¯luvhinlyti�hmiyhlm�

��iwlthÞi~§�Ì|i�rvvrkziyhz�

£rzrtsmyikoi¢wkzk�y�ifmlnhilzni¥znqtsmy

ð_fgh ikqstkqmwrz� i h��hztht i okm i l i mh�rkzlv i lqskzk�yÒ�mr{lsh i thwskmªqsrvr�lsrkz i sy�h i ko i wlmhhmi

hnqwlsrkzi�mk¬hwsi�hmhik{hm�lrn�iuhwlqthi�hmtkzzhvih��hzthti�hmhiwlvwqvlshnirzwvqnrz�iuhzhorsti

�grwgiglnizksiuhhzimhvlshniskisghikqstkqmwrz�i�mk¬hwsilzni�l�hti�grwgisghiwkzsmlwskmiglnizksi

�lrnirzimhlvrsy�

��iwlthÞiµ�||i�rvvrkziyhz�

ð_´qstkqmwrz�ih��hzthtimhvlshniskilitq��kmsi�mk¬hwsiokmivhlnrz�irzrsrlsr{htirzisghithm{rwhirznqtsmyi

�hmhik{hm�lrn�iuhwlqthi�hmtkzzhvih��hzthtikoisl�ªh�h��si�mk�mrhskmti�hmhiwlvwqvlshnirzwvqnrz�i

sghil�kqzsih�qr{lvhzsiskiwkztq��srkzisl��

��iwlthÞi�¦�©©i�rvvrkziyhz�

¹×

Page 12: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

 l�lzi�wrhzwhilznifhwgzkvk�yip�hzwy

ð_´qstkqmwrz� i h��hztht i okm i lz i ln{lzwhn i �hltqmh�hzs i lzlvytrt i shwgzkvk�yÒh�qr��hzsi

nh{hvk��hzs i �mk¬hws i�hmh i k{hm�lrn� i uhwlqth i sgh i mhªwkztr�zhn i nh{hvk�hm i gln i rztsmqwshn i rsti

{hznkmt i sk i �l¯h i olvth i smlztlwsrkzt i uy i �mh�lmrz� i orwsrsrkqt i nkwq�hzst i tqwg i lt i olvthi

rz{krwhtÒurvvt�i ulthni kzi �grwgi �ly�hzsi koi sghi �qmwglthi mhvlshni ski hlwgi olvthi smlztlwsrkzi �lti

wvlr�hniskisghimhvh{lzsiqzr{hmtrsyilzni�ltith�lmlshvyiukk¯hn�

��iwlthÞiµ�¦|i�rvvrkziyhz�

 l�lzi´m�lzr�lsrkziokmi¢��vky�hzsikoisghi¢vnhmvyilznixhmtkzti�rsgi�rtlurvrsrht

ð_´qstkqmwrz� i h��hztht i okm i sgh i h��vky�hzs i tslurvr�lsrkz i �mk¬hwsªmhvlshn i k�hmlsrkz i lzn i sghi

h��vky�hzsi�ly�hzsªmhvlshnik�hmlsrkziokmisghi�hmtkzti�rsginrtlurvrsrhti�hmhik{hm�lrniuhwlqthi

olvthi�l�htilzniorwsrsrkqtisml{hvih��hzthti�hmhirzwvqnhn�

��iwlthÞi�}Ì�¦~i�rvvrkziyhz�

Ûi´{hmhtsr�lsrkzikoislm�hsi�mrwhtiÜ

°lsrkzlvi�rohi¤rzlzwhi�km�kmlsrkz

ð_³ghz i wlvwqvlsrz� i slm�hs i �mrwht i mhvlshn i sk i sgh i wvhlzrz� i thm{rwh i wkzsmlws� i sgh i �km�kmlsrkzi

�rtsl¯hzvyil��vrhni�mh{rkqtiqzrsi�mrwhtirzili�ltsiortwlviyhlm�ilvsgkq�girsitgkqvnigl{hil��vrhnisghi

vlshtsi qzrsi �mrwhti rzi vr�gsi koi sghink�z�lmni smhznikoi wvhlzrz�iqzrsi �mrwhti rzi mhwhzsi yhlmt�ipti li

mhtqvs�isghil�kqzstikoi�ly�hzsti�hmhik{hm�lrn�

��iwlthÞi����}i�rvvrkziyhz�

Ûi´{hm{lvqhniwkzsmlwstiÜ

 l�lziphmkt�lwhi¢��vkmlsrkzip�hzwy

ð_�h�lmnrz�i li wkzsmlwsi koi �hmrknrwlvi wvhlzrz�i thm{rwht�i hsw��i sghi tsr�qvlshni zq�uhmi koi �km¯hmti

sqmzhnikqsiskiuhi�kmhisglzisghimh�qrmhni�km¯okmwhiokmisghi�qvsr�vhit�mqwhªq�ik�hmlsrkzt�iptili

mhtqvs�isghiwkzsmlwsi�mrwhi�ltik{hm{lvqhn�

��iwlthÞi|�|µi�rvvrkziyhz�

éïë_º[ea��[WV\âV[V�YXe\é¶\W�eVeì\�]ï^±�\�YddYZ[\�V[ë

Ûi¥��mk�hmi�ly�hzsikoirztqmlzwhiuhzhorstiÜ

£rzrtsmyikoiÎhlvsg�i�lukqmilzni³hvolmh

ð_´vnªl�hi �hztrkzti �hmhi r��mk�hmvyi �lrni ski µ}}i �hmtkzt�i pvsgkq�gi sghi �gkvhi kmi �lmsi koi sghi

�hztrkzi �lti zksi nqhi ski uhi �lrni ski �hztrkzhmti �gki �hmhi h��vkyhni kzi li mh�qvlmi ultrt�i sghi

h��vkyhmt i nrn i zks i mh�kms i sgh i olws i ko i h��vky�hzs i sk i sgh i lqsgkmrsrht i wkzwhmzhn i lzn i sghi

rz{htsr�lsrkz�iwkzorm�lsrkzilzni�qrnlzwhikoisghilqsgkmrsrhtiwkzwhmzhni�hmhizksilnh�qlsh�

��iwlthÞi�}~�µÌi�rvvrkziyhz�

¹ß

Page 13: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

ð_Øzh��vky�hzsi rztqmlzwhi uhzhorsti �hmhi r��mk�hmvyi �lrni ski µÌµi �hk�vh�i �hwr�rhzsti wkzwhlvhni

sghrmi mhh��vky�hzsi kmi hzshmhni lzi r��mk�hmi nlshi okmi sghrmi mhh��vky�hzsi rzi l��vrwlsrkzti okmi

qzh��vky�hzsiuhzhorst�ilznisghirz{htsr�lsrkzilzniwghw¯tikoisghih��vky�hzsikoorwhtiwkzwhmzhni

�hmhizksilnh�qlsh�

��iwlthÞi©~�µÌi�rvvrkziyhz�

ð_�qutrnrhti okmi h��vky�hzsi�mk�ksrkzi okmi t�hwrorhni ¬kui l��vrwlzsti�hmhi r��mk�hmvyi�lrni skiµ~i

hzsrsrht�ifghih��vkyhmtir��mk�hmvyil��vrhniokmisghitqutrnrht�iuyimh�kmsrz�itk�hirznr{rnqlvti�gki

glniuhhzilvmhlnyih��vkyhniltizh�ih��vkyhhti sgmkq�girzsmknqwsrkzikoi sghi�quvrwih��vky�hzsi

thwqmrsyikoorwh�iokmih�l��vh�i�grwginroohmhni�rsgisghiolwst�ifghirz{htsr�lsrkzilzniwghw¯tiuyisghi

h��vky�hzsikoorwhtiwkzwhmzhni�hmhizksilnh�qlsh�

��iwlthÞi�©�}|i�rvvrkziyhz�

ð_Øzh��vky�hzs i rztqmlzwh i uhzhorst i �hmh i r��mk�hmvy i �lrn i sk i kzh i h��vkyhm� i fgh i h��vkyhmti

rzwkmmhwsvyimh�kmshnirznr{rnqlvti�gki�hmhirzhvr�ruvhiskimhwhr{hiuhzhorstikzisghil��vrwlsrkziokm�ti

okmi �ly�hzsti koi tqutrnrhti okmi �ltsi sgmhhi yhlmti qznhmi sghi mh�rkzlvi h��vky�hzsi nh{hvk��hzsi

tqutrnyi tytsh��i fghi rz{htsr�lsrkzi lzni wghw¯ti uyi sghi h��vky�hzsi koorwhi wkzwhmzhni �hmhi zksi

lnh�qlsh�

��iwlthÞi|�¦}i�rvvrkziyhz�

éêë_�VbYW�d\Vò¸V[eVe\é�\W�eVeì\�¶�^�]\�YddYZ[\�V[ë

Ûi¥��mk�hmi�ly�hzsikoi�hnrwlvih��hzthtiÜ

£rzrtsmyikoiÎhlvsg�i�lukqmilzni³hvolmh

ð_£hnrwlvi h��hzthti okmi sghi hvnhmvyi �hmhi r��mk�hmvyi �lrni ski |}}i �hnrwlvi rztsrsqsrkzti lzni ��i

�glm�lwrht�ipvsgkq�gisghyir��mk�hmvyiwvlr�hniokmi�hnrwlvismhls�hzsiohhtitqwgiltiultrwigkt�rslvi

ohht�i lnnrsrkzlvi ultrwi gkt�rslvi ohht�i gk�hi wlmhi ohht�i lzni�glm�lwyi ohht�i sghi rz{htsr�lsrkzi lzni

wghw¯tikoisghirztqmhmtiwkzwhmzhnilznisghrmil�hzsti�hmhizksilnh�qlsh�

��iwlthÞi~|}�}µi�rvvrkziyhz�

ð_xly�hzst i ko i sgh i �hnrwlv i rztqmlzwh i okm i �km¯hmt¡ i lwwrnhzs i wk��hztlsrkz i rztqmlzwh i �hmhi

r��mk�hmvyi �lnhi ski �µµi �hnrwlvi rztsrsqsrkzt�i pvsgkq�gi sghyi r��mk�hmvyi wvlr�hni okmi ohhti okmi

k�hmlsrkztilznigkt�rslvr�lsrkz�isghirz{htsr�lsrkzilzniwghw¯tikoisghirztqmhmtiwkzwhmzhnilznisghrmi

l�hzsti�hmhizksilnh�qlsh�

��iwlthÞi|��Ì©i�rvvrkziyhz�

é�ë_UaâeYbYVe\é��ê\W�eVeì\�í�¶]^î¶\�YddYZ[\�V[ë

Ûi¥��mk�hmih�hwqsrkzikoi�mk¬hwstilznir��mk�hmilwwkqzsrz�ismlztlwsrkztiÜ

£rzrtsmyikoi¥zshmzlvipoolrmtilzni�k��qzrwlsrkzt

ð_�h�lmnrz�i sghi�hm�hmi tqutrnrhti�mk¬hws�i sghi tslshi tqutrnrhti�hmhik{hm�lrninqhi ski rzwvqtrkzikoi

�mk¬hwsih��hzthtimhvlshniski�hm�hmtikoi�grwgi�hmrknti�hmhizksihvr�ruvhiokmisghitqutrnrht�

��iwlthÞi|�~~i�rvvrkziyhz�

Íç

Page 14: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

ð_�h�lmnrz� i �mk¬hwst i okm i r��mk{h�hzs i ko i nrt�lmrsrht i rz i rzokm�lsrkz i lzn i shvhwk��qzrwlsrkzti

lwwhtt�i sghi mhvh{lzsi tqutrnrhti �hmhi k{hm�lrn�i �lmsvyi uhwlqthi qzzhwhttlmyi lwwhtti {hmrorwlsrkzi

shtsrz�i �lti nhtr�zhni lzni �lmsvyi uhwlqthi wktsti zksi hvr�ruvhi okmi tqutrnrht�i tqwgi lti h��hzthti ski

�mh�lmhi�l�irzokm�lsrkzilznirztslvvlsrkziwktstikoik�srwlvitqutwmruhmih�qr��hzsiokmih��syigkqthti

kmigkqtrz�ivlzninh{hvk��hzsilmhlt�i�hmhir��mk�hmvyismhlshniltiwktstihvr�ruvhiokmisghitqutrnrht�i

�§iwlthtÞi|}�}©i�rvvrkziyhz�

ð_�h�lmnrz� i r��mk{h�hzs i �mk¬hwst i okm i ormh i tlohsyÒnrtltshm i �mh{hzsrkz i olwrvrsrht� i sgh i hzsrsrhti

qznhmsl¯rz�i sghi�mk¬hwsti tqu�rsshni olvthi�hmokm�lzwhi mh�kmsti�ghmhilwsqlvi h��hznrsqmhtikoi lvvi

h�qr��hzsi hvr�ruvhi okmi tqutrnrhti �hmhi olvtrorhni ski h�whhni ulthi l�kqzsti nhorzhni rzi tqutrnyi

�qrnhvrzht�i �rzwhi sghi tslshi tqutrnyi ulthi l�kqzsti �hmhi wlvwqvlshni kzi sghi ultrti koi sghi olvthi

mh�kmst�itqutrnrhti�hmhik{hm�lrn�

��iwlthÞi�µ�§�i�rvvrkziyhz�

£rzrtsmyikoi¢nqwlsrkz�i�qvsqmh�i��kmst�i�wrhzwhilznifhwgzkvk�y

ð_�h�lmnrz�isghilwwkqzsrz�ikoitqutrnrhtiokmih��hznrsqmhtikzi�quvrwitwgkkviolwrvrsrht�iwktstihvr�ruvhi

okmi sghi tqutrnrhti �hmhi k{hmªwlvwqvlshni �lmsvyi uhwlqthi wkztsmqwsrkzi wktsti okmi hlmsg�ql¯hª�mkkoi

mhrzokmwh�hzsi �km¯ti �hmhi h�whttr{hi lzni �lmsvyi uhwlqthi t�lwhi koi uqrvnrz�ti zksi hvr�ruvhi okmi

tqutrnrhti�hmhirzwvqnhnirzilmhltihvr�ruvhiokmitqutrnrht�

�ÌiwlthtÞi§��}µi�rvvrkziyhz�

ð_�h�lmnrz�i sghi lwwkqzsrz�i koi tqutrnrhti okmi kmnrzlmyi h��hzthti �lrzvyi koi �mr{lshi qzr{hmtrsrhti

�t�hwrlvitqutrnrhti ski�mk�kshiln{lzwh�hzsikoi�mr{lshiqzr{hmtrsrht¡ihnqwlsrkzilznimhthlmwg��ilzi

lttrtslzsi�mkohttkmirztsmqwshni{hznkmtiski�l¯hiolvthismlztlwsrkztiuyi�mh�lmrz�iorwsrsrkqtirz{krwht�i

ulthnikzi�grwgi�ly�hzsikoi sghi�qmwglthi mhvlshni ski hlwgi olvthi smlztlwsrkzi�lti wvlr�hni ski sghi

mhvh{lzsi twgkkvi ¬qmrnrwlvi �hmtkzi lzni �lti th�lmlshvyi ukk¯hn�i pti li mhtqvs�i sghi tqutrnrhti �hmhi

k{hm�lrn�

��iwlthÞiµ��}i�rvvrkziyhz�

ð_�qutrnrhti okmikmnrzlmyih��hzthti�lrzvyikoi�mr{lshithzrkmigr�gitwgkkvti�hmhik{hm�lrn�iuhwlqthi

sghi zq�uhmi koi tsqnhzsti koi �mr{lshi twgkkvt�i �grwgi �hmhi zksi hvr�ruvhi okmi sghi tqutrnrhti trzwhi

�mhohwsqmhtinrnizksi�mlzsit�hwrlvitqutrnrht�i�hmhirzwvqnhnirziwlvwqvlsrkzikoisghitqutrnrht�

�|iwlthtÞi|�|�~~i�rvvrkziyhz�

ð_�qutrnrht i okm i twrhzsrorw i mhthlmwg i oqznt i�hmh i k{hm�lrn� i uhwlqth i wgrho i mhthlmwghmt i rztsmqwshni

{hznkmt i sk i �l¯h i olvth i smlztlwsrkzt i uy i �mh�lmrz� i orwsrsrkqt i rz{krwhtÒurvvt� i ulthn i kz i �grwgi

�ly�hzsikoisghi�qmwglthi�kzhyiskihlwgiolvthismlztlwsrkzi�ltiwvlr�hniskihlwgimhvh{lzsimhthlmwgi

rztsrsqsrkzilzni�ltith�lmlshvyiukk¯hn�

�§iwlthtÞi���©}i�rvvrkziyhz�

£rzrtsmyikoiÎhlvsg�i�lukqmilzni³hvolmh

ð_�h�lmnrz�i sghilwwkqzsrz�ikoi tqutrnrhti okmiln�rzrtsmlsr{hiwktstikoi�hnrwlvi olwrvrsrht�ik�hmlsrz�i

ÍQ

Page 15: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

h��hzthtihvr�ruvhiokmisghitqutrnrhti�hmhik{hm�lrn�iuhwlqthih��hznrsqmhti�grwgitgkqvnizksigl{hi

uhhzirzwvqnhnirzik�hmlsrz�ih��hzthtihvr�ruvhiokmisghitqutrnrht�itqwgiltinh�mhwrlsrkzih��hzthtikzi

uqrvnrz�ti koi �grwgi mhzk{lsrkzi �km¯ti glni mhwhr{hni sghi tslshi tqutrnrhti lzni rzshmhtsti �lrni kzi

ukzntirttqhnikzir��vh�hzsrz�imhzk{lsrkzi�km¯t�i�hmhirzwvqnhnirzisghik�hmlsrz�ih��hztht�

�|iwlthtÞi||�µÌi�rvvrkziyhz�

ð_³ghzisghitslshiwkzsmruqsrkztiokmighlvsgithm{rwhih��hzthti�ltiwlvwqvlshn�isghizq�uhmikoiwrsr�hzti

�gkimhwhr{hniultrwighlvsgiwghw¯q�tis�rwhikmi�kmhi�hmiyhlmi�lti�qsirzskisghiwlvwqvlsrkziokm�qvli

lznÒkmihlwgiwkvvhwshnil�kqzsimhvlshniskithzrkmiwrsr�hztikoi~}iyhlmtikmikvnhmi�gkimhwhr{hniultrwi

ghlvsgiwghw¯q�ti�ltizksih�wvqnhniomk�isghiultrwiqzrsi�mrwh�iptilimhtqvs�isghitslshiwkzsmruqsrkzti

�hmhik{hm�lrn�

�§iwlthtÞi|¦�©¦i�rvvrkziyhz�

ð_�qutrnrhti okmi gk�hi �hvolmhi uqtrzhtthti �hmhi k{hm�lrn�i �lmsvyi uhwlqthi �hmtkzzhvi h��hzthti okmi

tslooi�rsgkqsi�qlvrorwlsrkzikoiwhmsrorhnitkwrlvi�km¯hm�ihsw�i�hmhirzwvqnhnirzilwsqlvih��hznrsqmhti

hvr�ruvhi okmi sghi tqutrnrhti lzni �lmsvyi uhwlqthi �hk�vhi zksi hvr�ruvhi okmi �mk{rtrkzi zqmtrz�i wlmhi

�mknqwsti�hmhirzwvqnhnirzisghihvr�ruvhi�hmtkzt�

�µiwlthtÞi�Ì�|©i�rvvrkziyhz�

ð_³ghzitqu�rssrz�imh�qhtstiokmisghitslshitqutrnrht�i�lzyi�qzrwr�lvrsrhtiolrvhniskiwk��vyi�rsgisghi

mh�qrmh�hzst i ko i sgh i mhvh{lzs i mh�qvlsrkzt i wkzwhmzrz� i sgh i kuvr�lsrkzt i okm i wgrvnªwlmh� i fghthi

�qzrwr�lvrsrhti�rtwlvwqvlshniohhtiwkvvhwshniomk�isghi�lmhzstikoiwgrvnmhzi�gkilmhilwwk��knlshni

rzizqmthmyitwgkkvt�ilznisghyil��vrhni�mkz�itslznlmnimlshtiokmiohhiwkvvhwsrkzithsiuyisghizlsrkzlvi

�k{hmz�hzs�imhtqvsrz�irzisghih�whttr{hitqutrnrhtiskisghthi�qzrwr�lvrsrht�

�µ©iwlthtÞi̦��Ìi�rvvrkziyhz�

ð_�qutrnrht i okm i�hltqmht i sk i tq��kms i sgh i nh{hvk��hzs i ko i sgh i zh�s i �hzhmlsrkz i�hmh ik{hm�lrn�i

uhwlqthi �hmtkzzhvi h��hzthti nqmrz�i zkm�lvi gkqmti koi k�hzrz��i�grwgi�hmhi zksi hvr�ruvhi okmi sghi

�mlzst�i�hmhi rzwvqnhni rziwlvwqvlsrz�i�mk¬hwsi h��hzthtikoik{hmsr�hiwgrvnwlmhi�mk�ksrkzi�mk¬hwsi

okmi�quvrwizqmthmyitwgkkvt�

��µiwlthtÞi¦}�©~i�rvvrkziyhz�

ð_³ghzitqu�rssrz�imh�qhtstiokmisghitslshiwkzsmruqsrkzt�i�lzyi�qzrwr�lvrsrhtiolrvhniskiwk��vyi�rsgi

sghimh�qrmh�hzstikoisghimhvh{lzsimh�qvlsrkztiwkzwhmzrz�itkwrlvilttrtslzwh�ifghiltthtt�hzsikoisghi

uhzhorwrlmrht¡i rzwk�hi omk�i sghrmi �km¯i �lti vk�hmi sglzi sghi lwsqlvrsy�i �grwgi mhtqvshni rzi sghi

�mk{rtrkzikoih�whttr{hiwkzsmruqsrkztiskisghthi�qzrwr�lvrsrht�

�ÌiwlthtÞiµ~��Ìi�rvvrkziyhz�

ð_�h�lmnrz�iwlvwqvlsrkzikoisghitslshiwkzsmruqsrkztiokmi�hvolmhiuhzhorst�ihzsrsrhtimqzzrz�itghvshmtithsi

ultrw i l�kqzst i ko i ln�rzrtsmlsr{h i h��hztht i ulthn i kz i �hzhmlv i ln�rzrtsmlsr{h i qzrs i �mrwht i okmi

oqvvªsr�hinkwskmt�ilvsgkq�ginkwskmtinh�vkyhniskisghitghvshmti�hmhizksioqvvªsr�hikzht�iptilimhtqvs�i

sghitslshiwkzsmruqsrkztimhvlshniskisghihzsrsrht¡iln�rzrtsmlsr{hih��hzthtit�hzsikzisghitghvshmti�hmhi

Í­

Page 16: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

k{hm�lrn�

��iwlthÞi�µ��µi�rvvrkziyhz�

ð_fghi tslshi wkzsmruqsrkzti okmi nrtluvhni �hmtkzt¡i �mkshwsrkzi h��hzthti �hmhi k{hm�lrn�i uhwlqthi sghi

zq�uhmikoioqvvªsr�hinkwskmti�ltilnnhnirzisghiwlvwqvlsrkziokm�qvl�ilvsgkq�ginh�vky�hzsikoisghi

oqvvªsr�hinkwskmtirzisgrtiwlthinrnizksi�hhsimh�qrmh�hzstiokmitqwgilnnrsrkz�

��iwlthÞi©�|©i�rvvrkziyhz�

ð_�h�lmnrz�isghilwwkqzsrz�ikoitqutrnrhtiokmi�hzslvighlvsgi�hltqmht�ik�hmlsrz�ih��hzthtihvr�ruvhi

okmisghitqutrnrhti�hmhik{hm�lrn�iuhwlqthiwktstizksihvr�ruvhiokmisghitqutrnrht�itqwgiltiqsrvrsyiurvvti

zhwhttlmyi okmi �mr{lshi vrohi koi mhtrnhzsti rzi olwrvrsrhti lzni h��hzthti zhwhttlmyi okmi tghvshmhni �km¯i

�mk�ml�t�i�hmhirzwvqnhnirzih��hznrsqmhtihvr�ruvhiokmisghitqutrnrht�

�~iwlthtÞi|µ�¦µi�rvvrkziyhz�

ð_�qutrnrhti okmi kmnrzlmyi ln¬qts�hzsi koi zqmtrz�i wlmhi rztqmlzwhi�hmhi k{hm�lrni uhwlqthi sghi ultrwi

tslznlmni ln¬qts�hzsi �ly�hzsi lznikmnrzlmyi ln¬qts�hzsi �mlzsi mlsrki�hmhi h�whttr{hvyi wlvwqvlshni

�rsgihmmkmtirzisghil�kqzsikoizqmtrz�iwlmhiwktstilznisghizq�uhmikoisghirztqmhniuyirzwk�hivh{hv�

�µiwlthtÞi§�}~i�rvvrkziyhz�

ð_�slshi wkzsmruqsrkzti okmi sghi �mk{rtrkzi koi �hnrwlvi uhzhorsti qznhmi sghi zlsrkzlvi ghlvsgi rztqmlzwhi

twgh�hi�hmhik{hm�lrniski�qzrwr�lvrsrhtiuhwlqthisghi�qzrwr�lvrsrhtiolrvhniskinhnqwsisghil�kqzsi

koi �hnrwlvi uhzhorsti ski mhsrmhni h��vkyhhti rztqmhni mhsmklwsr{hvyi omk�i sghi l�kqzsi koi �hnrwlvi

uhzhorstiskisghikmnrzlmyirztqmhn�

��§iwlthtÞi�~��|}i�rvvrkziyhz�

ð_�qutrnrhtiokmiorzlzwrlviln¬qts�hzsiqznhmisghizlsrkzlvighlvsgirztqmlzwhitwgh�hi�hmhik{hm�lrniski

�qzrwr�lvrsrht i uhwlqth i sgh i �qzrwr�lvrsrht i k{hmhtsr�lshn i sgh i h��hznrsqmht i wk{hmhn i uy i sghi

ln¬qts�hzsikmiqznhmhtsr�lshnisghimh{hzqhtiwk{hmhniuyisghiln¬qts�hzs�

�µ�iwlthtÞi¦�~�̧i�rvvrkziyhz�

£rzrtsmyikoip�mrwqvsqmh�i¤kmhtsmyilzni¤rtghmrht

ð_�h�lmnrz�i li wk��mhghztr{hi�hltqmhi �mk¬hwsi ski rzwmhlthi thvoªtq��vrhni ohhnt�i sghi r��vh�hzshni

�qlzsrsy i �lt i vhtt i sglz i l i glvo i ko i sgh i nhtr�zhn i �qlzsrsy i ko i okqznlsrkz i r��mk{h�hzs i rz i li

wkztsmqwsrkz i �km¯ i ko i f£� i �hzshm� i �grwg i tytsh�lsr�ht i �mkwhttht i omk� i �mknqwsrkz i koi

thvoªtq��vrhniohhntiski�mh�lmlsrkzikoiskslvi�r�hnimlsrkziohhnti�f£��ilznitq��vyiskiolm�hmt�iptili

mhtqvs�isghi�mk¬hwsih��hzthtihvr�ruvhiokmitqutrnrhti�hmhik{hm�lrn�

��iwlthÞi|��Ìi�rvvrkziyhz�i

ð_¥zitqu�rssrz�imh�qhtsti okmi sghitqutrnrhti okmili okmhtsihz{rmkz�hzsi�mhthm{lsrkzi�mk¬hws�i okmhtsmyi

wkk�hmlsr{ht i olvthvy i l��vrhn i �mhnhshm�rzhn i�qvsr�vrhmt i sk i mhvh{lzs i h��hztht i lzn i lnnhn i sghi

�qvsr�vrhnil�kqzstiulthnikziwvlr�ti sglsi sghyi�hmhiqznhmsl¯rz�i sghi�mk¬hws�i lvsgkq�gilwsqlvvyi

okmhts i k�zhmt i qznhmskk¯ i sgh i �mk¬hws i hrsghm i uy i sgh�thv{ht i km i uy i h��vkyrz� i ksghm i okmhtsmyi

Ͳ

Page 17: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

tquwkzsmlwskmt�iptilimhtqvs�isghitqutrnrhti�hmhik{hm�lrn�

�µiwlthtÞi©~��©i�rvvrkziyhz�

ð_fghiku¬hwsr{htikoitqutrnrhtiokmili�mk¬hwsiokmi�mk�ksrz�isghirzsmknqwsrkzikoilismlwhlurvrsyitytsh�i

�hmhizksilwgrh{hn�iuhwlqthikzvyili�lmsikoisghirzsmknqwhnishm�rzlvih�qr��hzsi�ltirztslvvhnilzni

sghimh�lrzrz�i�lmsiuhrz�ivhosi�lw¯hni�ltitskmhnirzili�lmhgkqth�ifghitytsh��i�grwgirtitq��kthni

ski�mk{rnhiwkztq�hmti�rsgi rzokm�lsrkziomk�i�mknqwsrkz�i�mkwhttrz��inrtsmruqsrkziskitlvht�i�lti

zksiwkztsmqwshn�

��iwlthÞi|§µ�¦§i�rvvrkziyhz�

ð_�h�lmnrz�i linh{hvk��hzsi�mk¬hwsi okmiuqtrzhttinr{hmtrorwlsrkzi olwrvrsrht�i h��hzthti skiuhi tglmhni

�rsgi li olwrvrsyi zksi hvr�ruvhi okmi sghi tqutrnrhti�hmhi zksi �mk�kmsrkzlshvyi lvvkwlshni lzni sghi hzsrmhi

h��hzthtikoiliolwrvrsyi�hmhismhlshniltihvr�ruvhiokmisghitqutrnrht�iptilimhtqvs�isghi�mk¬hwsih��hzthti

hvr�ruvhiokmitqutrnrhti�hmhik{hm�lrn�

��iwlthÞi§�§Ìi�rvvrkziyhz�

ð_�h�lmnrz�iliomqrsismhhi�qsqlvªlrni�mk�ml��isghitslshiwkzsmruqsrkztiokmi�qsqlvªlrni�mh�rq�ti�hmhi

k{hm�lrniuhwlqthiolvthil��vrwlsrkziglniuhhzilwwh�shn�

��iwlthÞi}�~¦i�rvvrkziyhz�

ð_p i mhwmhlsrkzlv i �lshm i olwrvrsy i qznhm i l i �mk¬hws i sk i r��mk{h i wk��qzrsy i hz{rmkz�hzs i �lti

ln�rzrtsmlshni lti li �lrni ortgrz�i�kzni olwrvrsyi lvsgkq�gi rsi tgkqvnigl{hiuhhziqthni lti li �vlwhi koi

mhwmhlsrkzi lzni tkwrlvi h�wglz�hti okmi mhtrnhzst�i fghmhokmh�i rsi �lti wkztrnhmhni ski uhi qthni okmi

�qm�kthiksghmisglzisghitqutrnr�hni�mk¬hws¡tirzshzs�

��iwlthÞi���̦i�rvvrkziyhz�

ð_pi vlzn i r��mk{h�hzs i �mk�ml� iqznhm i l i olm� i mkln i r��mk{h�hzs i �mk¬hws i sk i uh i orzlzwhn i uyi

�ltkvrzhi h�wrthi oqznti okmi l�mrwqvsqmh�i okmhtsmyi lzni ortghmyi �mk¬hwsi nrni zksi �hhsi l��vrwlsrkzi

mh�qrmh�hzst i lt i tsr�qvlshn i rz i sgh i�lzn i ¥��mk{h�hzs i�l�� i uhwlqth i sgh i vlzn i r��mk{h�hzsi

�mk�ml�i�ltil�mhhnikzvyiuyivhttisglzis�kisgrmntikoiolm�vlznik�zhmti�rsgrzisghilmhlimhvh{lzsiski

sghi�mk�ml��ifghmhokmh�ir��vh�hzslsrkzikoisghi�mk¬hwsi�ltizksiwkztrnhmhniltil��mk�mrlsh�

��iwlthÞi§§§�¦~i�rvvrkziyhz�

ð_fghiku¬hwsr{htikoiliolm�imklnihz{rmkz�hzsir��mk{h�hzsi�mk¬hwsi�hmhizksilwgrh{hnirzi�mhhzrz�i

li wqsi hlmsgi tqmolwh�i pvsgkq�gi ulthni kzi sghi tqmolwhi tvk�hi lzni tkrvi wkznrsrkzt�i sghi {h�hslsrkzi

tqutsmlshi t�mlyrz�i�hsgkni tgkqvni gl{hi uhhzi thvhwshn�i sghi thhni t�mlyrz�i�hsgkni�lti lwsqlvvyi

thvhwshn�i �qhi ski sghi rzl��mk�mrlshi nhtr�z�i �vlzsti �hmhi zksi tqoorwrhzsvyi �mk�rz�i lzni sghi wqsi

tqmolwhi�lti�mk�mhttr{hvyi�hlsghmrz�ilznihmknrz��i

��iwlthÞi§�|}i�rvvrkziyhz�

ð_fghiku¬hwsr{htikoili�mk¬hwsiski�lrzslrzi�lshmilznitkrvi�mhthm{lsrkziokmhtsmyi�hmhizksilwgrh{hnirzi

lirztslvvlsrkzi�km¯ikoihlmsgimhslrzrz�itsmqwsqmhtirzili�qvwg�iuhwlqthir��lwstikoisghi�qvwgitsmhl�i

ÍP

Page 18: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

kzisghihlmsgimhslrzrz�itsmqwsqmhtiglnizksiuhhziwkztrnhmhnitqoorwrhzsvyirzinhtr�zrz�isghitsmqwsqmht�i

�qhiskisgrtirzl��mk�mrlshinhtr�z�itslurvrsyikoisghihlmsgimhslrzrz�itsmqwsqmhti�r�gsiuhinl�l�hn�

��iwlthÞi|�}|i�rvvrkziyhz�

ð_�h�lmnrz� i l i wktslv i �mhthm{lsrkz i olwrvrsy i r��mk{h�hzs i �mk¬hws� i sgh i mh�qrmhn i tlohsy i vh{hv i koi

thl�lvvti�ltizksithwqmhninqhi ski rzl��mk�mrlshinhtr�z�i£kmhit�hwrorwlvvy�i rziwklsrz�itskzhti�koi

�grwgi�lrzioqzwsrkzi�ltiski�mkshwsiultrwimr�ml�tikoithl�lvvt�i�ltinhtr�zhn�isghimh�qrmhni�ltti

�ltiwlvwqvlshniulthnikzilinroohmhzsi�l{hiomk�isghinhtr�zi�l{hithsiuyiliwktslvi�lzl�hm�

��iwlthÞi|�¦©i�rvvrkziyhz�

ð_�h�lmnrz� i l i �mk¬hws i okm i tsmhz�sghzrz� i ortghmrht i wkk�hmlsr{ht¡ i �lzl�h�hzs i okqznlsrkz� i sghi

�mk¬hwsih��hzthtihvr�ruvhiokmitqutrnrhti�hmhik{hm�lrn�iuhwlqthih��hzthtimhvlshniskisghi¤htsr{lvi

okmi xmhthm{lsrkzi lzni �h{hvk��hzsi koi Îk�hsk�zi �hli �hmhi rzwvqnhni rzi sghi �mk¬hwsi h��hzthti

hvr�ruvhiokmisghitqutrnrht�iÎk�h{hm�isghih��hzthtitgkqvnizksigl{hiuhhziwkztrnhmhniltihvr�ruvhirzi

vr�gsikoi sghi tqutrnr�hni�mk¬hws¡tiku¬hwsr{hikoi�mk�ksrz�i�hm�hmtikoi ortghmrhti wkk�hmlsr{hti rzi li

tytsh�lsrwi�lzzhm�

��iwlthÞi��}�i�rvvrkziyhz�

ð_pi�lm¯rz�i vksilzni�qvsrª�qm�kthi�vl�l�i�grwgiglniuhhziwkztsmqwshni�rsgrzilitrshiokmiliortgrz�i

�kmsi olwrvrsyi nh{hvk�hni qznhmi li ortgrz�i �kmsi mh�lrmi �mk¬hws�i �lti zksi l{lrvluvhi ski {rtrskmti ski li

ortgrz�i�kmsihz{rmkz�hzsir��mk{h�hzsiolwrvrsy�iuqsi�ltiqthniltili�lm¯rz�ivksikzvyiokmit�hwrorhni

mhtrnhzstiokmi�qm�kthtiksghmisglzisghitqutrnr�hni�mk¬hws¡tirzshzs�

��iwlthÞiµ�§}i�rvvrkziyhz�

ð_�h�lmnrz�ilzirzsh�mlshnir��mk{h�hzsi�mlzshni�mk¬hwsiokmimqmlvinh{hvk��hzs�isghimh�qrmhnitlohsyi

vh{hvi koi li mhslrzrz�i �lvvi �lti zksi thwqmhni nqhi ski rzl��mk�mrlshi nhtr�z�i £kmhi t�hwrorwlvvy�i rzi

wlvwqvlsrz� i tslurvrsy i ko i sgh i �ml{rsy i wkzwmhsh i mhslrzrz� i�lvv i l�lrzts i tvrnrz� i wlqthn i uyi hlmsgi

�mhttqmh�isghihlmsgi�mhttqmhi�ltiwlvwqvlshniulthnikziliolvthilttq��srkzi�ghmhiwkzor�qmlsrkzikoi

sghihlmsgitqmolwhiuhgrznisghimhslrzrz�i�lvvi�ltismhlshniltiroirsi�hmhiovls�ilvsgkq�girzimhlvrsyirsi�lti

tvk�rz�ikqstrnhimklni�rnsg�i

��iwlthÞi��¦}i�rvvrkziyhz�

ð_�h�lmnrz�ilzirzsh�mlshnir��mk{h�hzsi�mk¬hwsiokmiliorhvnilmhl�isghikmr�rzlvinhtr�zi�ltiwglz�hni

uyiqtrz�iwkzwmhshi�vlshti rztrnhi li t�rvv�lyi�grwgi�lti skiuhi rztslvvhni rzi liulvlzwrz�i mhthm{krm�i

pwwkmnrz�vy�i sghiuhznrz�i�k�hzsi�lti htsr�lshni ski rzwmhlthi omk�i sglsi rzi sghikmr�rzlvinhtr�z�i

pzniyhs�isghitsmhttiwlvwqvlsrkzi�ltizksimhwkztrnhmhnilsilvv�iptilimhtqvs�isghimh�qrmhnitlohsyivh{hvi

koilit�rvv�lyi�ltizksithwqmhninqhiskisghirzl��mk�mrlshinhtr�z�

��iwlthÞi¦�}¦i�rvvrkziyhz�

ð_�h�lmnrz�i lzi ¥fi okkni wglrzi htsluvrtg�hzsi �mk¬hws�i sghi �mk¬hwsi h��hzthti hvr�ruvhi okmi tqutrnrhti

�hmhik{hm�lrniuhwlqthiwkzsmlwsi�mrwhtikoitytsh�inh{hvk��hzsÒh�qr��hzsi�lrzshzlzwhihvr�ruvhi

okmisghitqutrnrhti�hmhik{hmwglm�hn�i

��iwlthÞi�©�~}i�rvvrkziyhz�

͹

Page 19: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

ð_�h�lmnrz�ili�mk¬hwsiokmi�lzl�h�hzsiwl�lwrsrhtir��mk{h�hzsiolwrvrsrhtiwkztsmqwsrkz�isghil�kqzsi

koisghisl�iwmhnrsiokmisghiwkztq��srkzisl�ikzitqutrnr�hni�qmwglthti�ltizksimhsqmzhniskisghi�slsh�i

lvsgkq�girsitgkqvnigl{hiuhhzinkzh�

�§iwlthtÞi�¦���i�rvvrkziyhz�

ð_�qutrnrht i okm i h��hztht i kz i l i�ghlsÒtkyuhlzt i �qlvrsy i hzglzwh�hzs i�hltqmh i�hmh i k{hm�lrn�i

uhwlqth i �mknqwsrkz i �hmwhzsl�ht i ko i tkyuhlzt i �grwg i �hs i �qlvrsy i mh�qrmh�hzst i �hmhi

k{hmhtsr�lshnilznisghmhuyitqutrnrhtimhvlshniskitkyuhlzti�hmhik{hmªwlvwqvlshn�

�©iwlthtÞiµÌ�}µi�rvvrkziyhz�

ð_�h�lmnrz�ili�mk¬hwsiokmitslurvr�rz�i�kkninh�lznilznitq��vy�i sghi�mk¬hwsih��hzthtihvr�ruvhiokmi

tqutrnrhti�hmhik{hm�lrn�iuhwlqthi�hmtkzzhvih��hzthti�hmhiwlvwqvlshniuyi rzwvqnrz�inlyti�ghzi

sghi�hmtkzzhviglniuhhzirz{kv{hnirzik�hmlsrkztiksghmisglzisghi�mk¬hwsihvr�ruvhiokmisghitqutrnrht�

��iwlthÞi�Ì�Ì�i�rvvrkziyhz�

£rzrtsmyikoi¢wkzk�y�ifmlnhilzni¥znqtsmy

ð_fghiku¬hwsr{htikoi li tqutrnr�hni�mk¬hwsi ski wkztsmqwsi lzni�lrzslrzi mhtkqmwhiwrmwqvlsrz�i mh�rkzlvi

nh{hvk��hzsiolwrvrsrhti�¯zk�ilti sghi¢wkªfk�zixmk¬hws�i�hmhizksilwgrh{hn�iuhwlqthi�qmwglthni

�hltqmh�hzsih�qr��hzsi�rsginhohwsti�ltizksi rzwkm�kmlshni rzili�mknqwsrkzi vrzhikoili mhwywvrz�i

olwrvrsyilzni�ltivhosiqzqthn�

��iwlthÞiµ�}}i�rvvrkziyhz�

ð_�h�lmnrz�ili�mk¬hwsi okminh{hvk�rz�imhwywvrz�ilmhlikoiqthni�l�hm�i sghi�mk¬hwsih��hzthtihvr�ruvhi

okmi tqutrnrhti �hmhi k{hm�lrn�i uhwlqthi wlvwqvlsrkzi koi wkzsmlwskm¡ti �hmtkzzhvi h��hzthti �lti zksi

ulthnikzisghilwsqlvi�ly�hzst�i

��iwlthÞi¦�}§i�rvvrkziyhz�

ð_�h�lmnrz�ilwwkqzsrz�ikoitqutrnrhtiskitq��kmsisghihtsluvrtg�hzsilznimhokm�ikoisghi�lzl�h�hzsi

koit�lvvilzni�hnrq�ªtr�hniwk��lzrht�itqutrnrhtiokmisghi�mk¬hwsih��hzthti�hmhik{hm�lrni�lmsvyi

uhwlqthi sghi tqutrnr�hni h��hzthti rzwvqnhni wktsti �rsgkqsi �ly�hzsi mhwkmnti lzni �lmsvyi uhwlqthi

�mh{rkqtiwktstit�hzsiuhokmhil��vrwlsrkztiokmisghitqutrnrhtiglniuhhzil��mk{hn�

�¦iwlthtÞi�§�©¦i�rvvrkziyhz�

ð_�h�lmnrz�ilwwkqzsrz�ikoi tqutrnrhti ski tq��kmsili�mk¬hwsi okmi mh�rkzithssrz�iq�i�k�hmi mhtkqmwht�i

tqutrnrhti�hmhi �lmsvyi k{hm�lrniuhwlqthi wkztsmqwsrkzi wktsti kmi kqstkqmwrz�i h��hzthti okmi nhtr�zi

glniuhhzik{hmhtsr�lshnilzni�lmsvyiuhwlqthinhtr�zi�qlzsrsyirziwkztsmqwsrkziglniuhhziwlvwqvlshni

h�whttr{hvy�

�µiwlthtÞi�µ�©§i�rvvrkziyhz�

£rzrtsmyikoi�lzn�i¥zomltsmqwsqmh�ifmlzt�kmsilznifkqmrt�

ð_�h�lmnrz�ili�quvrwinmlrzl�hi�mk¬hwsi okmit�hwrorwihz{rmkz�hzsi�mhthm{lsrkz�i sghi mh�qrmhnitlohsyi

vh{hvikoilimhlwskmislz¯i�ltizksithwqmhninqhiskirzl��mk�mrlshinhtr�z�i£kmhit�hwrorwlvvy�i�ghzisghi

ÍÍ

Page 20: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

mhlwskmi slz¯i �lti nhtr�zhn�i tsmhtti wlvwqvlsrkzi okmi zkm�lvi sr�hi lzni sghi wlvwqvlsrkzi rzi wlthi koi

�h{hvi�ihlmsg�ql¯hi�hmhi�rtsl¯hzvyik�rsshn�

��iwlthÞiµ|��¦i�rvvrkziyhz�

ð_�h�lmnrz�ilizkm�lvihmktrkziwkzsmkvi�mk¬hws�isghimh�qrmhnitlohsyivh{hvikoilziq��hmitsmqwsqmhikoisghi

umrn�hi �lti zksi thwqmhni nqhi ski rzl��mk�mrlshi nhtr�z�i £kmhi t�hwrorwlvvy�i �ghzi li tytsh�i okmi

�mh{hzsrz�i wkvvl�thi koi sghi umrn�hi �lti nhtr�zhn�i sghi tsmqwsqmhi okmi �mh{hzsrz�i wkvvl�thi koi sghi

umrn�hi�lti�rtsl¯hzvyizksirztslvvhn�

��iwlthÞi~�|©i�rvvrkziyhz�

ð_xmk¬hws i h��hztht i okm i mhwkztsmqwsrz� i l i mkln i �hmh i k{hm�lrn i nqh i sk i �rtwlvwqvlsrkz� i £kmhi

t�hwrorwlvvy�i�ghzimhvkwlsrkziohhtiokmitshhvªoml�hiuqrvnrz�ti�ltiwlvwqvlshn�i�rnsgiwlsh�kmrhtikoi

Ϊthwsrkzitshhvilti�lrzitsmqwsqmhtikoisghiuqrvnrz�ti�hmhi�rtsl¯hzvyil��vrhn�iulthnikzi�grwgisghi

uqrvnrz�t¡iËÏqªtgl�hËitshhvi�hr�gstilzninqmluvhiyhlmti�hmhinhshm�rzhn�

�§iwlthtÞi�©�|�i�rvvrkziyhz�

ð_�h�lmnrz�ili�mk¬hwsiokmitsmhhsiwkztsmqwsrkz�i sghimh�qrmhnitlohsyivh{hvikoiliumrn�hiluqs�hzsi�lti

zksi thwqmhni nqhi ski rzl��mk�mrlshi nhtr�z�i £kmhi t�hwrorwlvvy�i �ghzi okqznlsrkzi koi sghi umrn�hi

luqs�hzs i �lt i nhtr�zhn� i sgh i lvvk�luvh i {hmsrwlv i uhlmrz� i wl�lwrsy i ko i sgh i ultlv i �mkqzn i �lti

wlvwqvlshniulthnikzili�mkz�ior�qmhikoihoohwsr{hithssrz�inh�sgikoisghiokqznlsrkz�

��iwlthÞi|��§¦i�rvvrkziyhz�

ð_�h�lmnrz�ili�mk¬hwsiokmitsmhhsiwkztsmqwsrkz�isghimh�qrmhnitlohsyivh{hvikoilimhslrzrz�i�lvvi�ltizksi

thwqmhn i nqh i sk i rzl��mk�mrlsh i nhtr�z� i £kmh i t�hwrorwlvvy� i �ghz i sgh i mhslrzrz� i �lvv i �lnh i koi

x�ª�lvvi�ltinhtr�zhn�ijªsy�hix�i�lvvi�lti�rtsl¯hzvyithvhwshniokmilzirzshm{lvi�ghmhi�ªsy�hix�i

�lvv i �rsg i gr�ghm i tsmhz�sg i sglz i jªsy�h i gln i uhhz i mhwk��hznhn i lt i �kmh i tloh i �lshmrlv i rzi

lwwkmnlzwhi�rsgisghinhtr�ziwlvwqvlsrkz�

��iwlthÞi�}�§�i�rvvrkziyhz�

ð_�h�lmnrz�ilwwkqzsrz�ikoitqutrnrhtiokmi�quvrwigkqtrz�imhzst�itqutrnrhti�hmhik{hm�lrniuhwlqthisghi

mhzsti okmizhr�gukmrz�igkqtht�i�grwgi okm�hni sghiultrti okmi sghiwlvwqvlsrkzikoi sghiultrwitqutrny�i

�hmhik{hmhtsr�lshnikmiuhwlqthisghishzlzs¡tiultrwitglmh�isghil�kqzsikoi�grwgi�ltiskiuhinhnqwshni

omk�isghiultrwitqutrny�i�ltiqznhmhtsr�lshn�

�¦iwlthtÞi�Ì�¦~i�rvvrkziyhz�

ð_�h�lmnrz� i lz i h�hm�hzwy i hmktrkz i wkzsmkv i �mk¬hws i mhvlshn i sk i nrtltshmt� i tlohsy i ko i lz i hzsrmhi

mh{hs�hzsi�r�gsiuhinl�l�hnilznisghiku¬hwsr{htikoisghiwkztsmqwsrkzi�km¯i�hmhizksilwgrh{hninqhi

ski rzl��mk�mrlshi nhtr�zi lzni rzl��mk�mrlshi wkztsmqwsrkz�i£kmhi t�hwrorwlvvy�i�ghzi sghi rmkzi�rmhi

ult¯hsªsy�hi �qvsrtsl�hi mh{hs�hzsi �lti nhtr�zhn�i li whmslrzi �mhohwsqmhi �rtsl¯hzvyi t�hwrorhni sghi

�qvsrtsl�hi mh{hs�hzsi uknyi ski uhi wkzzhwshni ski �mkshwsrkzi �km¯i koi sghi ultrwi �lms�i pti okmi sghi

wkztsmqwsrkzi�mkwhtt�isghiwkzsmlwskmiolrvhniskigl{hiliwkzorm�lsrkziomk�isghi�mhohwsqmhilukqsigk�i

skiwkzzhwsisghi�qvsrtsl�himh{hs�hzsiuknyi�rsgihlwgirmkzi�rmhiult¯hs�ilznisghmhuyikzvyiliglvoikoi

ÍÓ

Page 21: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

sghiskslvivhz�sgikoirmkzi�rmhiult¯hsti�hmhiwkzzhwshn�

��iwlthÞi��©¦i�rvvrkziyhz�

ð_piol�rvyit¯rimhtkms�i�grwgiglniuhhzinh{hvk�hniltilitzk�imhwmhlsrkziolwrvrsyiqznhmilzirzsh�mlshni

r��mk{h�hzsi �mk¬hwsi okmi tzk�yi mh�rkz¡ti wk�okmsluvhi hz{rmkz�hzs�i glti zh{hmi uhhzi qthni trzwhi

sghiwk��vhsrkziq�iskisghi�mhthzsinlyinqhiskighl{yitvk�hikoisghilwwhttimklnilzniksghmimhltkzt�i

fghmhokmhisghiku¬hwsr{htikoitqutrnrhti�hmhizksilwgrh{hn�

��iwlthÞi§}�~©i�rvvrkziyhz�_

ð_�h�lmnrz�ili�mk¬hwsiokmimhwkztsmqwsrz�ilimkln�isghimh�qrmhnitlohsyivh{hvikoilimhslrzrz�i�lvvi�lti

zks i thwqmhn i nqh i sk i rzl��mk�mrlsh i nhtr�z� i £kmh i t�hwrorwlvvy� i �ghz i sgh i mhslrzrz� i �lvv i �lti

nhtr�zhn�i zhrsghmi lzsrªtvrnrz�i �hltqmhti zkmi hlmsgi �mhttqmhi koi h�ulz¯�hzs�i �grwgi �lti ski uhi

wkztsmqwshniuhgrznisghimhslrzrz�i�lvv�i�ltiwkztrnhmhn�

��iwlthÞi~�~~i�rvvrkziyhz�

ð_�h�lmnrz� i l i �mk¬hws i okm i �mk�ksrz� i r��mk{h�hzs i ko i �quvrw i olwrvrsrht i mhvlshn i sk i mr{hmt� i sghi

mh�qrmhni tlohsyi vh{hvi koi lzi q��hmi tsmqwsqmhi koi li umrn�hi �lti zksi thwqmhni nqhi ski rzl��mk�mrlshi

nhtr�z�i£kmhit�hwrorwlvvy�i�ghzilitytsh�iokmi�mh{hzsrz�iwkvvl�thikoisghiumrn�hi�ltinhtr�zhn�isghi

tsmqwsqmhiokmi�mh{hzsrz�iwkvvl�thikoisghiumrn�hi�lti�rtsl¯hzvyizksirztslvvhn�

��iwlthÞi§�µ}i�rvvrkziyhz�

ð_�h�lmnrz�ili�mk¬hwsiokmimhwkztsmqwsrz�ilimkln�isghiku¬hwsr{htikoisghiwkztsmqwsrkzi�km¯i�hmhizksi

lwgrh{hni nqhi ski rzl��mk�mrlshi nhtr�zi lzni rzl��mk�mrlshi ln�rzrtsmlsrkz�i £kmhi t�hwrorwlvvy�i rzi

nhtr�zrz�ili{h�hslsrkzitqutsmlshiski�mkshwsiliwqsihlmsgitqmolwh�ilzyiohzwhtiski�mh{hzsinhhmiomk�i

hzshmrz�isghi�vlwhi�hmhizksinhtr�zhnilvsgkq�gisghimh�rkzi�ltirzglurshniuyi�lzyinhhm�iptiokmisghi

ln�rzrtsmlsrkz�i lzyi hlmvyi lwsrkzi ski rztslvvi tqwgi ohzwhti �lti zksi sl¯hzi h{hzi loshmi sghi ohhnrz�i

nl�l�htiwlqthniuyinhhmi�hmhiwkzorm�hn�iptilimhtqvs�i�vlzsti�hmhih�srz�qrtghnirzi�lzyi�vlwht�

��iwlthÞi�~�¦~i�rvvrkziyhz�

ð_�h�lmnrz�ilzir��mk{h�hzsi�mk¬hwsiokmi�lrzslrzrz�ismloorwitlohsyiolwrvrsrht�ilzihzsrmhimh{hs�hzsi

�r�gs i uh inl�l�hn i lzn i sgh iku¬hwsr{ht i ko i sgh i wkztsmqwsr{h i�km¯ i�hmh izks i lwgrh{hn inqh i ski

rzl��mk�mrlshinhtr�z�i£kmhit�hwrorwlvvy�irziwglz�rz�isghinhtr�zikoithssrz�inh�sgikoisghimh{hs�hzsi

okqznlsrkz�ilzyi�mk�hmi�hltqmhtiskiwk�hi�rsgitwkqmi�hmhizksisl¯hzilvsgkq�gisghithssrz�inh�sgi

�ltitqutslzsrlvvyirztqoorwrhzs�

��iwlthÞi§�|Ìi�rvvrkziyhz�

ð_�h�lmnrz�ilziqmulzi�lm¯i�mk¬hws�isghiku¬hwsr{htikoiliwkztsmqwsrkzi�km¯i�hmhizksilwgrh{hninqhiski

rzl��mk�mrlshinhtr�z�i£kmhit�hwrorwlvvy�i�ghzili�vlzsrz�i�hsgkniokmili{h�hslsrkzitqutsmlshi�lti

thvhwshn�ili{h�hslsrkzi�lsitqutsmlsh�i�grwgi�ltizksitqrsluvhiokmiwkztsmqwsrkzikziglmnitkrv�iglni

uhhz i lnk�shn i �rsgkqs i lzy i glmnzhtt i shtsrz� i ko i tkrv� i pt i l i mhtqvs� i �vlzst i �hmh i zks i �mk�rz�i

tqoorwrhzsvyihzkq�giskih��hwsi�ktrsr{hihoohwstikoi�mh{hzsrz�ihmktrkzilzni�hlsghmrz�iuyi�hlztikoi

�mkt�hmrz�i�vlzstikzisghiwqsihlmsgitqmolwh�

��iwlthÞi§�|§i�rvvrkziyhz�

Í×

Page 22: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

ð_fk�zinh{hvk��hzsitqutrnrhtiokmili�mk¬hwsiskiqsrvr�hih�rtsrz�iuqrvnrz�itsmqwsqmhti�hmhik{hm�lrn�i

uhwlqth i sgh i tqutrnrht i�hmh i wlvwqvlshn i rzwvqnrz� i wktst i zks i hvr�ruvh i okm i sgh i �mk¬hws i tqwg i lti

�qmwglthiwktstikoiwkztq�luvhitq��vrht�

��iwlthÞi�µ�}|i�rvvrkziyhz�

ð_�h�lmnrz�i li �quvrwi nmlrzl�hi �mk¬hws�i wk��hztlsrkzi okmi mhvkwlsrz�i �lshmi �r�hti �lti k{hm�lrni

uhwlqthi sghiwk��hztlsrkzi rzwvqnhni sghiwkztq��srkzi sl��i³ghzili sl�iwmhnrsi�ltil��vrwluvhi ski

sgh i wkztq��srkz i sl� i kz i �qmwgltht� i sgh i wkztq��srkz i sl� i tgkqvn i zks i uh i rzwvqnhn i rz i sghi

wk��hztlsrkz�

��iwlthÞi¦�~µi�rvvrkziyhz�

ð_xquvrwigkqtrz�i�ltizksi�mk�hmvyi�lzl�hn�iuhwlqthik�hzimhwmqrs�hzsiokmishzlzstilti�mhtwmruhnirzi

sghixquvrwiÎkqtrz�i�l�i�ltizksiwkznqwshnilznikzvyisghih��vkyhhtikoit�hwrorwivkwlviwk��lzrhti

�hmhilvvk�hniskivr{hisghmh�i

��iwlthÞi©��|i�rvvrkziyhz�

ð_�h�lmnrz�ili�mk¬hwsi okmi mhwkztsmqwsrz�ili mkln�i sghi mh�qrmhnitlohsyi vh{hvikoi vr�gs�hr�gsi orvvi�lti

zksi thwqmhninqhi ski rzl��mk�mrlshinhtr�z�i£kmhi t�hwrorwlvvy�i�ghzi sghi vr�gs�hr�gsi orvvi�lnhikoi

vlm�hªtr�hiokl�i�kvytsymhzhiuvkw¯ti�ltinhtr�zhn�irsi�ltizksiwghw¯hniltiskisghi�krzsisglsivklnti

wkzwhzsmlshnikzivk�hmªvh{hviuvkw¯tirzithwsrkzti�ghmhisghirzwvrzlsrkzilz�vhikoiulw¯trnhi�mkqzni

�ltitglm�hmisglzi§¦inh�mhht�

��iwlthÞi�}�§�i�rvvrkziyhz�

ð_�h�lmnrz�ili�mk¬hwsiokmiwkztsmqwsrz�ilivkwlvimklniokmih�hm�hzwy�i sghimh�qrmhnitlohsyivh{hvikoili

umrn�hiluqs�hzsilzniksghmi�lmsti�ltizksithwqmhninqhiskirzl��mk�mrlshinhtr�z�i£kmhit�hwrorwlvvy�i

�ghzi sghi nkwq�hzsti okmi sghi wkzsmlwsi�hmhi �mh�lmhn�i wkzwmhshi�rsgi sghi rzshztrsyi vk�hmi sglzi li

tlohsy i vh{hv i �lt i �rtsl¯hzvy i t�hwrorhn i sk i uh i qthn i rz i wltsªrzª�vlwh i �rvht i �grwg i okm� i sghi

okqznlsrkzikoisghiumrn�hiluqs�hzs�

��iwlthÞi~��Ì|i�rvvrkziyhz�

ð_�h�lmnrz�i li mr{hmi r��mk{h�hzsi lzni mh�lrmi �mk¬hws�i wk��hztlsrkzi okmi mhvkwlsrz�iuqrvnrz�ti lzni

ksghmi olwrvrsrhti �hmhi k{hm�lrni �lrzvyi nqhi ski r��mk�hmi wlvwqvlsrkzi koi wk��hztlsrkzi mhvlshni ski

okqznlsrkzi�rvhtikoiuqrvnrz�t�

��iwlthÞi�|�Ì}i�rvvrkziyhz�

ð_�h�lmnrz�ilzirzsh�mlshnir��mk{h�hzsi�mk¬hwsiokmimlrvmklnitslsrkzti�li smlzt�kmslsrkziolwrvrslsrkzi

�mk¬hws��itqutrnrhti�hmhik{hm�lrniuhwlqthisghi�lrnikqstkqmwrz�iwkztsmqwsrkziwktstirzwvqnhnisghi

l�kqzsih�qr{lvhzsiskiwkztq��srkzisl�irziwk��hztlsrkziwkztsmqwsrkziwktst�i�grwgirzimhlvrsyi�hmhi

h�h��shniomk�isghiwkztq��srkzisl��i¥zilnnrsrkz�iwkznrsrkztikoi�ly�hzstiokmisghiwk��hztlsrkzi

�hmhi {rkvlshni uhwlqthi �lmsi koi sghi smlzt�kmslsrkzi olwrvrsyi �lti zksi glznhni k{hmi ski sghi �mk¬hwsi

k�hmlskm�

��iwlthÞi�}�̵i�rvvrkziyhz�

Íß

Page 23: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

ð_�h�lmnrz�i li �mk¬hwsi okmi �mk�ksrz�i mh�rkzlvi skqmrt��i tqutrnrhti okmi sghi �mk¬hwsi h��hzthti �hmhi

k{hm�lrn�i�lmsvyiuhwlqthi sghyi rzwvqnhniwktsti mhvlshni ski�km¯ti�mk{rnhni omhhiuyi{kvqzshhmtilzni

wktsti mhvlshni ski �lshmrlvti �mk{rnhni omhhi uyi {hznkmti lzni �lmsvyi uhwlqthi sghi mh�kmshni wkzsmlwsi

l�kqzsi�lti�kmhih��hztr{hisglzisghilwsqlvi�ly�hzs�

��iwlthÞi§�©�i�rvvrkziyhz�

ð_�h�lmnrz�ili�mk¬hwsiokmiwkztsmqwsrz�ilzni�lrzslrzrz�ilitlshvvrshªulthnismloorwiwkzsmkvÒnrt�lswgrz�i

tytsh�i okmi sl�rht�i kzhi wlthi �lti nhshm�rzhni zksi ski uhi hvr�ruvhi okmi sghi tqutrnrht�i uhwlqthi sghi

�mk¬hwsi r��vh�hzsrz�i uknyi glni �lmsrlvvyi �qmwglthni h�qr��hzsi zksi hvr�ruvhi okmi sghi tqutrnrhti

l�lrztsirsti�hmokm�lzwhimh�kms�ilznisghmhuyisghizq�uhmikoi{hgrwvhti�rsgih�qr��hzsihvr�ruvhiokmi

sghitqutrnrhtiuhrz�irztslvvhniohvviuhvk�isghimh�qrmh�hzstiokmisghitqutrnrht�

��iwlthÞi�}�}}i�rvvrkziyhz�

£rzrtsmyikoisghi¢z{rmkz�hzs

ð_fgh i ku¬hwsr{rsrht i ko i tqutrnrht i okm i l i �mk¬hws i sk i q��mlnh i �ltsh i nrt�ktlv i olwrvrsrht i �hmh i zksi

lwgrh{hn�iuhwlqthilziltgi�hvsrz�iolwrvrsyi�grwgiglniuhhziq��mlnhniqznhmi sghi�mk¬hwsi�lti vhosi

kqsikoikmnhminqhiskir��mk�hmi�lrzshzlzwhilznirzl��mk�mrlshiln�rzrtsmlsrkz�

��iwlthÞiµ�|}i�rvvrkziyhz�

fghixmk�ksrkzilzni£qsqlviprni�km�kmlsrkziokmixmr{lshi�wgkkvtikoi l�lz

ð_�qutrnrhtiokmik�hmlsrz�ih��hzthtilsi�mr{lshiqzr{hmtrsrhti�hmhik{hm�lrn�iuhwlqthisghil�kqzstikoi

sghi tqutrnrhti�hmhi wlvwqvlshni ulthni kzi sghi�lshmrlvti tqu�rsshni uyi sghi lwlnh�rwi wkm�kmlsrkzti

sglsi rzwvqnhni nlsli tqwgi lti sghi zq�uhmi koi tsqnhzsti lznÒkmi oqvvªsr�hi shlwghmti �gki �hmhi zksi

hvr�ruvhiokmisghitqutrnrht�

�§iwlthtÞi�}�µ§i�rvvrkziyhz�

°h�i¢zhm�yilzni¥znqtsmrlvifhwgzkvk�yi�h{hvk��hzsi´m�lzr�lsrkz

ð_�h�lmnrz� i lwwkqzsrz� i ko i tqutrnrht i okm i l i mhthlmwg i lzn i nh{hvk��hzs i �mk¬hws i okm i �mlwsrwlvi

l��vrwlsrkzi koi li zh�i uqtrzhtti k��kmsqzrsyi wmhlshni uyi li qzr{hmtrsy�i tqutrnrhti �hmhi k{hm�lrni

uhwlqthisghimhthlmwginh{hvk�hmiglnirztsmqwshnirsti{hznkmiski�l¯hiolvthismlztlwsrkztiuyi�mh�lmrz�i

orwsrsrkqtinkwq�hzstitqwgiltirz{krwhtÒurvvt�iulthnikzi�grwgi�ly�hzsikoisghi�qmwglthimhvlshniski

hlwgi olvthi smlztlwsrkzi�lti wvlr�hni ski sghi lwlnh�rwi wkm�kmlsrkzi lzni�lti ln�rzrtshmhni uyi sghi

{hznkm�i

��iwlthÞiµ�~Ìi�rvvrkziyhz�

 l�lzi�kwrhsyiokmisghixmk�ksrkzikoi�wrhzwh

ð_�h�lmnrz� i lwwkqzsrz� i ko i tqutrnrht i okm i twrhzsrorw i mhthlmwg i oqznt� i tqutrnrht i �hmh i k{hm�lrni

uhwlqthi mh�mhthzslsr{hi mhthlmwghmti lzni ksghmi tslooi glni rztsmqwshni sghrmi {hznkmti ski �l¯hi olvthi

smlztlwsrkztiuyi�mh�lmrz�iorwsrsrkqtinkwq�hzstitqwgiltirz{krwhtÒurvvt�iulthnikzi�grwgi�ly�hzsi

ko i sgh i �qmwglth i mhvlshn i sk i hlwg i olvth i smlztlwsrkz i �lt i wvlr�hn i sk i hlwg i mhvh{lzs i mhthlmwgi

rztsrsqsrkzilzni�ltith�lmlshvyiukk¯hn�

�µiwlthtÞi|���}i�rvvrkziyhz�

Óç

Page 24: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

éóë_ôZ�[e\éï\W�eVeì\±î�^¶î\�YddYZ[\�V[ë

Ûi¥��mk�hmilwwkqzsrz�ikoivklztiÜ

£rzrtsmyikoi¤rzlzwhilzni l�lzi¤rzlzwhi�km�kmlsrkziokmi£qzrwr�lvi¢zshm�mrtht

ð_�klzt i �hmh i h�whttr{hvy i k{hm�lrn i sk i vkwlv i lqsgkmrsrht i �grwg i �hmh i tq��kthn i sk i r��vh�hzsi

gkt�rslvi q��mlnrz�i �mk¬hwst�i uhwlqthi wlmmyrz�ªk{hmi �mk¬hwsi h��hzthti ski sghi wqmmhzsi ortwlvi yhlmi

omk�i sghiqzqthni vklzi olwrvrsrhtihvr�ruvhi okmi ovklslsrkzinqmrz�i sghi�mh{rkqti ortwlviyhlmi�hmhizksi

h�wvqnhn�ilvsgkq�gisghyitgkqvnigl{hiuhhzih�wvqnhn�

�|iwlthtÞiµ~©�Ì©i�rvvrkziyhz�

£rzrtsmyikoi¢wkzk�y�ifmlnhilzni¥znqtsmy

ð_fghi ku¬hwsr{hti koi sghi tslshi vklzti mhvlshni ski vklzti orzlzwrz�i h�qr��hzsi oqznti okmi t�lvvªtr�hni

wk��lzrhti �hmhi zksi lwgrh{hn�i �lmsvyi uhwlqthi ukmmk�hmti �hmhi zksi qtrz�i sghi h�qr��hzsi okmi

�mknqwsrkzilwsr{rsrhtiuqsiqsrvr�rz�ikzvyi okmi mhthlmwgilzninh{hvk��hzsilwsr{rsrht�i�grwginrnizksi

�hhsisghivklzimh�qrmh�hzsikoigl{rz�iolrmi�kshzsrlviskihzglzwhilnnhni{lvqhiomk�isghikzths�ilzni

�lmsvyiuhwlqthiukmmk�hmtirztslvvhnisghih�qr��hzsilsisghiwktstikoivk�hmil�kqzstisglzisghi�mk¬hwsi

h��hzthtihvr�ruvhiokmisghivklzt�

�µiwlthtÞi�µ�¦}i�rvvrkziyhz�

éîë_ºddV��d\�WXe\é�\W�eVeì\¶�^ó�\�YddYZ[\�V[ë

Ûi¢�uh��vh�hzsiÜ

£rzrtsmyikoi¥zshmzlvipoolrmtilzni�k��qzrwlsrkzt

ð_³grvhihz�l�hnirzi�mh�lmrz�iwghw¯tiltilziln{lzwhioqzni�ly�hzsikoorwhm¡tilrnh�ilzih��vkyhhikoi

sgh i pn�rzrtsmlsr{h i ¢{lvqlsrkz i ´oorwh i h�uh��vhn i wltg i uy i �mh�lmrz� i l i olvth i wghw¯ i �rsgkqsi

�hm�rttrkzilzniwkz{hmsrz�irsirzskiwltg�

��iwlthÞi��©§i�rvvrkziyhz�

£rzrtsmyikoi qtsrwh

ð_³grvhihz�l�hnirzikoorwhinqsrhtirzwvqnrz�i�ly�hzsiltilziln{lzwhioqzni�ly�hzsikoorwhm¡tilrnh�ilzi

h��vkyhhih�uh��vhniln{lzwhni�kzhyiuyimh�vlwrz�ilzikoorwrlvismhltqmyioqznismlztohmitvr�i�rsgili

olvth i tvr� i�grwg i nhtr�zlshn i sgh i h��vkyhh¡t i tl{rz� i lwwkqzs i km i ksghm i mhvlshn i lwwkqzs i lt i rsti

uhzhorwrlmy�

��iwlthÞi��¦}i�rvvrkziyhz�_

£rzrtsmyikoi¤kmhr�zipoolrmt

ð_³grvh i hz�l�hn i rz i �mh�lmrz� i wghw¯t� i l i vkwlv i h��vkyhh i ko i lz i h�ultty i h�uh��vhn i wltg i uyi

�mh�lmrz� i l i olvth i wghw¯ i �rsg i olvtrorhn i tr�zlsqmh i ko i lz i ln{lzwh i oqzn i �ly�hzs i koorwhm i lzni

wkz{hmsrz�irsirzskiwltg�

��iwlthÞi|�µ©i�rvvrkziyhz�

ÓQ

Page 25: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

£rzrtsmyikoi¤rzlzwh

ð_³grvhi hz�l�hni rzi mhoqznrz�i sghi tslshi sl��i lzi h��vkyhhi koi li vkwlvi sl�i koorwhi h�uh��vhni sl�i

mhoqzni uyi rvvh�lvvyi qtrz�i sghi mhoqzni �mkwhttrz�i tytsh�i shm�rzlvi lzni �mh�lmrz�i nkwq�hzsti koi

�ly�hzsimhtkvqsrkziokmisghiolvthimhoqznilzniksghmt�

��iwlthÞi|�}~i�rvvrkziyhz�

£rzrtsmyikoiÎhlvsg�i�lukqmilzni³hvolmh

ð_³grvh i hz�l�hn i rz i h�l�rzlsrkz i ko i �km¯hmt¡ i lwwrnhzs i wk��hztlsrkz i rztqmlzwh i �ly�hzs� i lzi

h��vkyhh i ko i l i vkwlv i vlukm i tslznlmnt i tq�hm{rtrkz i koorwh i h�uh��vhn i uhzhorst i ko i nrtlurvrsyi

vq��ªtq�i�ly�hzs�ihsw�iuyi�mh�lmrz�ili�mrsshziwvlr�i�rsgiolvthinhtwmr�srkz�iulthnikzi�grwgisghi

uhzhorsti�hmhismlztohmmhnirzskilitl{rz�ilwwkqzsikoisghih��vkyhh¡tilw�qlrzslzwh�i�gkiglnik�hzhni

sghilwwkqzsiuyimh�qhtsiomk�isghih��vkyhhi�rsgkqsiuhrz�irzokm�hnikoisghitrsqlsrkz�

��iwlthÞi���~©i�rvvrkziyhz�

£rzrtsmyikoi�hohzth

ð_³grvhi hz�l�hni rzi koorwhi nqsrhti rzwvqnrz�i �ly�hzsi koi wgrvni lvvk�lzwh�i lzi h��vkyhhi koi sghi

£lmrsr�hª�hvoª�hohzthi¤kmwhih�uh��vhniwltgiuyiokm�rz�inkwq�hzstikoi�ly�hzsimhtkvqsrkzilzni

ksghmt�

��iwlthÞiÌ�©�i�rvvrkziyhz�

 l�lzijlz¯iokmi¥zshmzlsrkzlvi�kk�hmlsrkz

ð_³grvh i hz�l�hn i rz i koorwh i nqsrht i rzwvqnrz� i lwwkqzsrz� i wltg i lzn i �mh�lmrz� i wghw¯t� i l i vkwlvi

h��vkyhhikoilzik{hmthltimh�mhthzslsr{hikoorwhih�uh��vhniwltgiuyi�mh�lmrz�ili�mrsshziwvlr�i�rsgi

rzovlshni�qlzsrsyilzni�mhshznrz�iskigl{hi�lrnisghih�whtti�kzhyiskili{hznkmikmiuyiwkz{hmsrz�ili

olvthiwghw¯irzskiwltg�

��iwlthÞi©�§|i�rvvrkziyhz�

é]�ë_ÖX�V�e\é¶\W�eVeì\êï^¶¶\�YddYZ[\�V[ë

Ûi¥��mk�hmi�ly�hzstikoizqmtrz�iwlmhiuhzhorstiÜ

£rzrtsmyikoiÎhlvsg�i�lukqmilzni³hvolmh

ð_°qmtrz�iwlmhiuhzhorstiqznhmisghizqmtrz�iwlmhirztqmlzwhi�hmhir��mk�hmvyi�lrniskior{hizqmtrz�iwlmhi

thm{rwhi�mk{rnhmtinqhiskirztqoorwrhzsirzt�hwsrkztil�lrztsir��mk�hmiwvlr�t�i£kmhit�hwrorwlvvy�isghi

thm{rwhi �mk{rnhmti nrni zksi wlvwqvlshi sghrmi mh�lmnti okmi zqmtrz�i wlmhi ulthni kzi sghi mh�qrmhni sr�hi

wvlttrorwlsrkzi koi sghrmi thm{rwhi �mk{rnrz�i gkqmt�i´mi sghyi nrni zksi�l¯hi sghi mh�qrmhni tqusmlwsrkzi

lvsgkq�gisghizq�uhmikoinkwskmtiohvvitgkmsikoi sghimh�qrmhnivh{hvitsr�qvlshniuyisghi£hnrwlvi�lmhi

�l��iptilimhtqvs�isghitslshiwkzsmruqsrkztimhvlshniskisghthior{hiwlthti�hmhir��mk�hmvyi�lrn�

��iwlthÞiÌ�©©i�rvvrkziyhz�

Ûi¥��mk�hmi�ly�hzstikoitqutrnrhtiÜ

 l�lzi´m�lzr�lsrkziokmi¢��vky�hzsikoisghi¢vnhmvyilznixhmtkzti�rsgi�rtlurvrsrht

ð_�qutrnrht i okm i wmhlsrz� i ¬krzs i h��vky�hzs i k��kmsqzrsrht i �lrzvy i okm i hvnhmvy i �hmtkzt i �hmhi

Ó­

Page 26: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

r��mk�hmvyi �lrni ski kzhi �mk�mrhskmi nqhi ski rztqoorwrhzsi rzt�hwsrkzti l�lrztsi qzsmqhi lzni rzwkmmhwsi

wvlr�t�i£kmhi t�hwrorwlvvy�i sghi�mk�mrhskmi tqu�rsshniqzsmqhi lzni rzwkmmhwsi l��vrwlsrkzi lzniksghmi

nkwq�hzst i rz i �grwg i qz�lrn i h��hztht i h{hz i loshm i tr� i �kzsgt i omk� i sgh i nlsh i ko i km�lzr�rz�i

mh�rtsmlsrkzi �hmhi smhlshni lti roi sghyi glni uhhzi lvmhlnyi �lrn�i lzni yhsi sghi qzsmqhi lzni rzwkmmhwsi

nhtwmr�srkzi�ltik{hmvkk¯hn�

��iwlthÞi§�|µi�rvvrkziyhz�

¢��vky�hzsilzniÎq�lzi�htkqmwhti�h{hvk��hzsi´m�lzr�lsrkzikoi l�lz

ð_�qutrnrht i sk i hztqmh i ultrw i gq�lz i mhtkqmwht i okm i t�lvv i lzn i �hnrq�ªtr�hn i wk��lzrht i �hmhi

r��mk�hmvyi �lrni ski |§i �mk�mrhskmti nqhi ski rztqoorwrhzsi rzt�hwsrkzti l�lrztsi qzsmqhi lzni rzwkmmhwsi

wvlr�t�i ¤kmi h�l��vh�i sghi �mk�mrhskmti tqu�rsshni qzsmqhi lzni rzwkmmhwsi l��vrwlsrkzti lzni ksghmi

nkwq�hzsti rzi �grwgi �hmtkzzhvi �rsgi �km¯rz�i h��hmrhzwhi nqmrz�i sghi �ltsi sgmhhi yhlmti rzi sghi

mhvh{lzsi�mk�mrhskm¡tiwk��lzyi�hmhi smhlshnilti roi sghyiglniuhhzizh�vyih��vkyhn�ilzniyhsi tqwgi

qzsmqhilznirzwkmmhwsinhtwmr�srkzi�ltik{hmvkk¯hn�

��iwlthÞi§§�}©i�rvvrkziyhz�

Ûi¥��mk�hmi�ly�hzsikoiwk��hztlsrkziÜ

Ømulzi�hzlrttlzwhip�hzwy

ð_�k��hztlsrkziokmimhvkwlsrz�iuqrvnrz�tilzniksghmiolwrvrsrhti�ltik{hm�lrn�iuhwlqthiligr�ghmimlshi

sglzisghimr�gsikzhi�lti�rtsl¯hzvyiqthniokmizkzª�kkniuqrvnrz�tirzil��vyrz�iwkmmhwsrkziolwskmiuyi

nrtsmrwsiskiwlvwqvlsrkzikoisghiwk��hztlsrkz�

��iwlthÞi~�|§i�rvvrkziyhz�

±^_º�¸�Z¸�YVXYVe\a[�Vd�XVb\XZ\�V�V[aVe\Z�\Vò¸V[bYXa�Ve\éï�\W�eVeì\êóî^�±\�YddYZ[\�V[ë

é]ë_ºddV��d\�WXe\éï�\W�eVeì\êóî^�±\�YddYZ[\�V[ë

Ûi¢�uh��vh�hzsiÜ

 l�lzixkts

ð_¢��vkyhhtikoi�ktsikoorwhtih�uh��vhnisghi�kzhyitqwgiltioqznti¯h�siuyisgkthi�ktsikoorwht�i�ktslvi

tl{rz�tinh�ktrstilwwh�shniomk�inh�ktrskmtilznirztqmlzwhivklztiuyirvvh�lvvyi�mh�lmrz�izhwhttlmyi

nkwq�hzstiokmivklztiski�kvrwygkvnhmt�

�¦}iwlthtÞi�©Ì�~µi�rvvrkziyhz�

p�hzwy ¥vvh�lvilwst

 l�lzixkts�lthti

¦}

fkslv ¦}

Ó²

Page 27: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

UVWXYZ[\±^_c�VeV[XVb\Z¸Y[YZ[e\õ\·V��[bVb\�V�ea�Ve\é]]\W�eVeë

]^_¼�eVe \ �Z� \ ö�YW� \ X�V \ �Z��b \ bV��[bVb \ �VWXY�YW�XYZ[ \ �[b \ �V�ea�V \ �Z� \ Y�¸�Z�V�V[X\

�V�ea�Ve\a[bV�\X�V\¸�Z�YeYZ[\Z�\`�XYWdV\±¶\Z�\X�V\�Z��b\Z�\`abYX\ô�ö\éê\W�eVeë

£rzrtsmyikoiÎhlvsg�i�lukqmilzni³hvolmh

ð_¢tsr�lshikoislm�hsi�mrwhtirzikqstkqmwrz�iwkzsmlwstiokminlslihzsmyilzniksghmik�hmlsrkztiwkzwhmzrz�i

zksrorwlsrkzimhvlshniskiwk{hml�hikoighlvsgirztqmlzwhilznih��vkyhht¡i�hztrkzirztqmlzwh

�kwrlvi¥ztqmlzwhip�hzwyigltiuhhzikqstkqmwrz�inlslihzsmyilzniksghmimhvlshnik�hmlsrkziwkzwhmzrz�i

{lmrkqti zksrorwlsrkzi lzni ksghmti zhwhttlmyi ski ln�rzrtsmlshi sghi ghlvsgi rztqmlzwhi �mk¬hwsi lzni sghi

h��vkyhht¡ i �hztrkz i rztqmlzwh i �mk¬hws� i³ghz i sgh ijklmn i wkznqwshn i lqnrst i kz i sgh ip�hzwy¡ti

htsr�lshikoi slm�hsi�mrwhtirzisgkthikqstkqmwrz�iwkzsmlwst�i rsiokqznikqsi sglsihoorwrhzsioqzwsrkztikoi

nlsl i hzsmy i h�qr��hzs i �hmh i zks i qsrvr�hn i rz i wlvwqvlsrz� i sgh i nlsl i hzsmy i wktst� i lzn i sgls i lzyi

hwkzk�rwlvinhvr{hmyiwk��lzyi�ltizksiqthnirziwlvwqvlsrz�iwktstiokminhvr{hmrz�izksrorwlsrkzilzni

mhvh{lzsinkwq�hzst�ifghmhokmh�isghip�hzwyitgkqvnil{krninq�vrwlshninlslihzsmyiuyithssrz�ilior�hni

rsh�iokmi�qvsr�vhi rsh�ti�ghmhi sghi rnhzsrwlvinlslilmhihzshmhnilzni sghmhuyinhorzhi sghizq�uhmikoi

wglmlwshmtiskiuhihzshmhn�ifghip�hzwyitgkqvnilvtkiwk��lmhisghiokvvk�rz�is�kiwlthtikoiwktstiokmi

nhvr{hmrz� i zksrorwlsrkz i lzn i mhvh{lzs i nkwq�hzstÞ i l i wlth i �ghmh i l i wkzsmlwskm i nhvr{hmt i sgkthi

nkwq�hzstilzniliwlthi�ghmhilzihwkzk�rwlvinhvr{hmyiwk��lzyirtiqthn�

��iwlthÞir��mk�hmil�kqzs�iµ~��Ìi�rvvrkziyhz�

£rzrtsmyikoi�hohzth

ð_xly�hzstikoirztslvvlsrkzilvvk�lzwht

fghi£rzrtsmyikoi�hohzthitglvvi�lyirztslvvlsrkzilvvk�lzwhtilti�lmsikoisml{hvih��hzthtiskizh�i�ktsi

skilzyi�h�uhmikoisghi«mkqznª�i£lmrsr�hªilzniprmª�hvoª�hohzthi¤kmwhi�gkirtilttr�zhniskilizh�i

�ktsirzilwwkmnlzwhi�rsgi�hmtkzzhvimhtgqoovhirzikmnhmiski�mk{rnhisglsi�hmtkzi�rsgilwwk��knlsrkzi

lvvk�lzwhtilzniksghmih��hzthtitqwgiltiwkqmshtyiwlvviwktstiqzsrvighikmitghiorzntizh�imhtrnhzwhi

loshmigrtÒghmilmmr{lviskisghizh�i�km¯ivkwlsrkz�iØznhmi�mk{rtrkztikoisghi�l�ikzifml{hvi¢��hzthi

wkzwhmzrz�i«k{hmz�hzsi´oorwrlvt�isghilvvk�lzwhtilmhinhshm�rzhniskiuhih�qr{lvhzsiskior{hinlyt¡i

or�hni �hmi nrh�i lvvk�lzwhti �vqti or{hi zr�gst¡i or�hni lwwk��knlsrkzi lvvk�lzwht�i £hlz�grvh�i rzi

wlthisglsilizh�vyi�ktshni�hvoª�hohzthi¤kmwhi�h�uhmi�k{htirzigkqtrz�iokmi�k{hmz�hzsikoorwrlvti

r��hnrlshvyi loshmi grtÒghmi lmmr{lvi ski sghizh�i�km¯i vkwlsrkz�i �ly�hzstikoi sghi luk{hª�hzsrkzhni

lvvk�lzwhtilti t�hwrorhniuyi sghi�l�i rti mhwk�zr�hnilti rzl��mk�mrlshi rzi vr�gsikoi sghi�mrzwr�vhikoi

wlvwqvlsrz�i sml{hvi h��hztht�i lzni okmi sgrti mhltkz�i sghi �ly�hzsti tglvvi uhi tqu¬hwsi ski tqusmlwsrkzi

ln¬qts�hzsti tqwgi lti uyi mhnqwrz�i sghi l�kqzsi ski uhi h�qr{lvhzsi ski s�ki nlyt¡i or�hni �hmi nrh�i

lvvk�lzwhi �vqti s�ki zr�gst¡i or�hni lwwk��knlsrkzi lvvk�lzwht�i Îk�h{hm�i sghi jklmni okqzni kqsi

sgls�ilsi�§i�hvoª�hohzthi¤kmwhiulthtirziskslv�irztslvvlsrkzilvvk�lzwhtiokmior{hinlytilznior{hizr�gsti

�hmhi�lrni�rsgkqsilzyiwkzorm�lsrkzikzilwwk��knlsrkzªmhvlshnih��hzthti rziwlthi�ghmhizh�vyi

�ktshn i �hvoª�hohzth i ¤kmwh i �h�uhmt i wkqvn i zks i �k{h i rz i gkqtrz� i okm i �k{hmz�hzs i koorwrlvti

r��hnrlshvyi loshmi sghrmi lmmr{lvi lzni tslyhni lsi hrsghmi sghrmi ol�rvyi gk�hi kmi lw�qlrzslzwhi gk�h�i

fghmhokmh�isghi£rzrtsmyitgkqvniwvhlmvyinhorzhisghimqvhikoitqusmlwsrkziln¬qts�hzstikoirztslvvlsrkzi

lvvk�lzwhti okmi s�ki nlyti lzni s�ki zr�gsti l��vrhni ski sgkthi tslyi lsi hrsghmi sghrmi ol�rvyi gk�hi kmi

lw�qlrzslzwhi gk�hi ski uhi smhlshni lti �k{rz�i rzi gkqtrz�i okmi �k{hmz�hzsi koorwrlvti r��hnrlshvyi

UVWXYZ[\±^_c�VeV[XVb\Z¸Y[YZ[e\õ\·V��[bVb\�V�ea�Ve\é]]\W�eVeë

]^_¼�eVe \ �Z� \ ö�YW� \ X�V \ �Z��b \ bV��[bVb \ �VWXY�YW�XYZ[ \ �[b \ �V�ea�V \ �Z� \ Y�¸�Z�V�V[X\

�V�ea�Ve\a[bV�\X�V\¸�Z�YeYZ[\Z�\`�XYWdV\±¶\Z�\X�V\�Z��b\Z�\`abYX\ô�ö\éê\W�eVeë

£rzrtsmyikoiÎhlvsg�i�lukqmilzni³hvolmh

ð_¢tsr�lshikoislm�hsi�mrwhtirzikqstkqmwrz�iwkzsmlwstiokminlslihzsmyilzniksghmik�hmlsrkztiwkzwhmzrz�i

zksrorwlsrkzimhvlshniskiwk{hml�hikoighlvsgirztqmlzwhilznih��vkyhht¡i�hztrkzirztqmlzwh

�kwrlvi¥ztqmlzwhip�hzwyigltiuhhzikqstkqmwrz�inlslihzsmyilzniksghmimhvlshnik�hmlsrkziwkzwhmzrz�i

{lmrkqti zksrorwlsrkzi lzni ksghmti zhwhttlmyi ski ln�rzrtsmlshi sghi ghlvsgi rztqmlzwhi �mk¬hwsi lzni sghi

h��vkyhht¡ i �hztrkz i rztqmlzwh i �mk¬hws� i³ghz i sgh ijklmn i wkznqwshn i lqnrst i kz i sgh ip�hzwy¡ti

htsr�lshikoi slm�hsi�mrwhtirzisgkthikqstkqmwrz�iwkzsmlwst�i rsiokqznikqsi sglsihoorwrhzsioqzwsrkztikoi

nlsl i hzsmy i h�qr��hzs i �hmh i zks i qsrvr�hn i rz i wlvwqvlsrz� i sgh i nlsl i hzsmy i wktst� i lzn i sgls i lzyi

hwkzk�rwlvinhvr{hmyiwk��lzyi�ltizksiqthnirziwlvwqvlsrz�iwktstiokminhvr{hmrz�izksrorwlsrkzilzni

mhvh{lzsinkwq�hzst�ifghmhokmh�isghip�hzwyitgkqvnil{krninq�vrwlshninlslihzsmyiuyithssrz�ilior�hni

rsh�iokmi�qvsr�vhi rsh�ti�ghmhi sghi rnhzsrwlvinlslilmhihzshmhnilzni sghmhuyinhorzhi sghizq�uhmikoi

wglmlwshmtiskiuhihzshmhn�ifghip�hzwyitgkqvnilvtkiwk��lmhisghiokvvk�rz�is�kiwlthtikoiwktstiokmi

nhvr{hmrz� i zksrorwlsrkz i lzn i mhvh{lzs i nkwq�hzstÞ i l i wlth i �ghmh i l i wkzsmlwskm i nhvr{hmt i sgkthi

nkwq�hzstilzniliwlthi�ghmhilzihwkzk�rwlvinhvr{hmyiwk��lzyirtiqthn�

��iwlthÞir��mk�hmil�kqzs�iµ~��Ìi�rvvrkziyhz�

£rzrtsmyikoi�hohzth

ð_xly�hzstikoirztslvvlsrkzilvvk�lzwht

fghi£rzrtsmyikoi�hohzthitglvvi�lyirztslvvlsrkzilvvk�lzwhtilti�lmsikoisml{hvih��hzthtiskizh�i�ktsi

skilzyi�h�uhmikoisghi«mkqznª�i£lmrsr�hªilzniprmª�hvoª�hohzthi¤kmwhi�gkirtilttr�zhniskilizh�i

�ktsirzilwwkmnlzwhi�rsgi�hmtkzzhvimhtgqoovhirzikmnhmiski�mk{rnhisglsi�hmtkzi�rsgilwwk��knlsrkzi

lvvk�lzwhtilzniksghmih��hzthtitqwgiltiwkqmshtyiwlvviwktstiqzsrvighikmitghiorzntizh�imhtrnhzwhi

loshmigrtÒghmilmmr{lviskisghizh�i�km¯ivkwlsrkz�iØznhmi�mk{rtrkztikoisghi�l�ikzifml{hvi¢��hzthi

wkzwhmzrz�i«k{hmz�hzsi´oorwrlvt�isghilvvk�lzwhtilmhinhshm�rzhniskiuhih�qr{lvhzsiskior{hinlyt¡i

or�hni �hmi nrh�i lvvk�lzwhti �vqti or{hi zr�gst¡i or�hni lwwk��knlsrkzi lvvk�lzwht�i £hlz�grvh�i rzi

wlthisglsilizh�vyi�ktshni�hvoª�hohzthi¤kmwhi�h�uhmi�k{htirzigkqtrz�iokmi�k{hmz�hzsikoorwrlvti

r��hnrlshvyi loshmi grtÒghmi lmmr{lvi ski sghizh�i�km¯i vkwlsrkz�i �ly�hzstikoi sghi luk{hª�hzsrkzhni

lvvk�lzwhtilti t�hwrorhniuyi sghi�l�i rti mhwk�zr�hnilti rzl��mk�mrlshi rzi vr�gsikoi sghi�mrzwr�vhikoi

wlvwqvlsrz�i sml{hvi h��hztht�i lzni okmi sgrti mhltkz�i sghi �ly�hzsti tglvvi uhi tqu¬hwsi ski tqusmlwsrkzi

ln¬qts�hzsti tqwgi lti uyi mhnqwrz�i sghi l�kqzsi ski uhi h�qr{lvhzsi ski s�ki nlyt¡i or�hni �hmi nrh�i

lvvk�lzwhi �vqti s�ki zr�gst¡i or�hni lwwk��knlsrkzi lvvk�lzwht�i Îk�h{hm�i sghi jklmni okqzni kqsi

sgls�ilsi�§i�hvoª�hohzthi¤kmwhiulthtirziskslv�irztslvvlsrkzilvvk�lzwhtiokmior{hinlytilznior{hizr�gsti

�hmhi�lrni�rsgkqsilzyiwkzorm�lsrkzikzilwwk��knlsrkzªmhvlshnih��hzthti rziwlthi�ghmhizh�vyi

�ktshn i �hvoª�hohzth i ¤kmwh i �h�uhmt i wkqvn i zks i �k{h i rz i gkqtrz� i okm i �k{hmz�hzs i koorwrlvti

r��hnrlshvyi loshmi sghrmi lmmr{lvi lzni tslyhni lsi hrsghmi sghrmi ol�rvyi gk�hi kmi lw�qlrzslzwhi gk�h�i

fghmhokmh�isghi£rzrtsmyitgkqvniwvhlmvyinhorzhisghimqvhikoitqusmlwsrkziln¬qts�hzstikoirztslvvlsrkzi

lvvk�lzwhti okmi s�ki nlyti lzni s�ki zr�gsti l��vrhni ski sgkthi tslyi lsi hrsghmi sghrmi ol�rvyi gk�hi kmi

lw�qlrzslzwhi gk�hi ski uhi smhlshni lti �k{rz�i rzi gkqtrz�i okmi �k{hmz�hzsi koorwrlvti r��hnrlshvyi

ÓP

Page 28: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

loshmisghilmmr{lvi�rsgkqsirzwqmmrz�ilzyilwwk��knlsrkzilvvk�lzwht�

��iwlthÞir��mk�hmil�kqzs�iµ¦�Ì}i�rvvrkziyhz�

ð_�rlurvrsyiokmi�ly�hzsiokmihvhwsmrwrsyiwglm�htikzihvhwsmrwil��vrlzwhtiqthniuyi�hvoª�hohzthi¤kmwhi

koorwrlvtirzisghrmi�mr{lshimkk�tilsisghrmi�qlmshmt

�hvoª�hohzthi¤kmwhikoorwrlvti�gkisl¯hiq�imhtrnhzwyirzi�qlmshmtilsi sghiprmª�hvoª�hohzthi¤kmwh¡ti

ulthti lzni ksghmi olwrvrsrhti lmhi lvvk�hni ski �mr{lshvyi qthi hvhwsmrwi l��vrlzwhti tqwgi lti f®ti lzni

mhomr�hmlskmti roi sghyi �hsi �hm�rttrkzi omk�i ulthi wk��lznhmti kmi ksghmi lqsgkmr�hni �hmtkzt�i ¥zi

�mrzwr�vh�i hvhwsmrwrsyi wglm�hti kzi sghthi hvhwsmrwi l��vrlzwhti tgkqvni uhi rznr{rnqlvvyi �lrni uyi tqwgi

�hvoª�hohzthi¤kmwhikoorwrlvt�i¥zimhlvrsy�igk�h{hm�isghijklmnigltiokqznikqsisglsisghi�ly�hzsiokmi

sgkth i hvhwsmrwrsy i wglm�ht i rt i hzsrmhvy i ukmzh i uy i sgh i �slsh i lt i �lms i ko i k�hmlsrkz i h��hztht i koi

�hvoª�hohzthi ¤kmwhi ulthti lzni ksghmi olwrvrsrht�i fghmhokmh�i hlwgi ulthi koi sghi prmª�hvoª�hohzthi

¤kmwhitgkqvniwkznqwsitqm{hytikzilwsqlviwkznrsrkztikoi�mr{lshiqtl�hikoihvhwsmrwrsyil��vrlzwhtirzi

�qlmshmt�i¥sitgkqvnilvtkithsimqvhtilukqsisghi�mr{lshiqthikoihvhwsmrwrsyil��vrlzwhtilznisghimhvh{lzsi

wglm�ht� i lzn i sghmhuy i kuvr�h i sgh i mhvh{lzs i koorwrlvt i sk i olrmvy i uhlm i sgh i �ly�hzs i vrlurvrsy i okmi

hvhwsmrwrsyiwglm�htiulthnikzisghrmi�mr{lshiqtl�h�

��iwlthÞir��mk�hmil�kqzs�i§}��¦i�rvvrkziyhz�

 l�lzi�lwrz�ipttkwrlsrkz

ð_xmk�hmiwkzsmlwsiln�rzrtsmlsrkziokmithm{rwhiwkzsmlwst

³ghzisghijklmniwkznqwshnilqnrstikzisghi l�lzi�lwrz�ipttkwrlsrkz¡tiwkzsmlwst�irsiokqznikqsisglsi

tk�hikoisghrmithm{rwhiwkzsmlwstiwkqvniuhitgroshniskiwk��hsrsr{hiwkzsmlwsti�rsgkqsilzyi�lmsrwqvlmi

nroorwqvsyi rzi hztqmrz�i sghi olrmzhttikoigkmthi mlwrz��i ¥si lvtki okqznikqsi sglsilizh�ksrlshniwkzsmlwsi

wk{hmrz�isghipttkwrlsrkz¡tihzsrmhik�hmlsrkztirzilzirzsh�mlshni�lzzhmiwkqvniuhi�lmsrlvvyitgroshniski

wk��hsrsr{hiwkzsmlwstiuyinr{rnrz�irstik�hmlsrkztirzskisghiokvvk�rz�is�kiwlsh�kmrhtÞiliwlsh�kmyiokmi

k�hmlsrkztikzi�grwgiliwk��hsrsr{hiwkzsmlwsi�kqvni�kthi�mkuvh�tiokmihztqmrz�isghiolrmzhttilzni

sghiksghmiwlsh�kmyiokmik�hmlsrkztikzi�grwgiliwk��hsrsr{hiwkzsmlwsi�kqvnizksi�kthilzyi�lmsrwqvlmi

�mkuvh�t�ifghmhokmh�isghi l�lzi�lwrz�ipttkwrlsrkzitgkqvni���itgrosithm{rwhiwkzsmlwsti�rzwvqnrz�i

sgkthiwkzwvqnhni�rsgirstitqutrnrlmrht�irzi�grwgizki�lmsrwqvlminroorwqvsyirtimhwk�zr�hnirzihztqmrz�i

sghiolrmzhttikoigkmthimlwrz�iskiwk��hsrsr{hiwkzsmlwstiulthnikziwkznrsrkztikoiolwrvrsrhtilznitslsqti

koik�hmlsrkzt�ilzni�|�iokmitgrosrz�isghizh�ksrlshniwkzsmlwstiskisghiwk��hsrsr{hiwkzsmlwst�iwkztrnhmi

�ghsghmi �mkuvh�ti okmi hztqmrz�i sghi olrmzhtti �kqvni kwwqmi qznhmi li wk��hsrsr{hi wkzsmlwsi lzni

nhvruhmlshi �hltqmhti ski wk�hi �rsgi tqwgi �kshzsrlvi �mkuvh�t�i lzni tgkqvni wvlmroyi sghi sr�rz�i lzni

�mkwhnqmhtikoitgrosrz�iskiwk��hsrsr{hiwkzsmlwstiokmilmhltiomhhiomk�itqwgi�mkuvh�t�

Ù�iwlthÞiulw¯�mkqznil�kqzs�i���¦~¦�}Ìi�rvvrkziyhzi�l��mh�lshnil�kqzsikoizh�ksrlshniwkzsmlwsti

�grwgiwkqvniuhitgroshniskiwk��hsrsr{hiwkzsmlwst�Ú

°lsrkzlvixmrzsrz�ijqmhlq

ð_�hm{rwhiwkzsmlwsiokmi�mkwhttrz�ikoorwrlvi�l�hsshih�smlihnrsrkztilzniksghmi�quvrwlsrkzt

fghi°lsrkzlvixmrzsrz�ijqmhlqigltiuhhziwkzwvqnrz�isghithm{rwhiwkzsmlwstiokmi�mkwhttrz�ikoorwrlvi

�l�hsshih�smlihnrsrkztilzniksghmi�quvrwlsrkztikzilizh�ksrlshniultrtiokmi�lzyiyhlmt�i�kztrnhmrz�i

Ó¹

Page 29: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

sghi olwsi sglsi lvvi k�hmlsrkzti qznhmi sghi wkzsmlwsti gl{hi lvmhlnyi uhhzi wk��qshmr�hn�i sghi jklmni

uhvrh{hti sglsi sghyi wkqvni uhi �mkwhtthni �rsgkqsi lzyi �lmsrwqvlmi nroorwqvsyi uyi �mrzshmti �gki lmhi

t¯rvvhni rzi wkznqwsrz�i �mrzsrz�i �mkwhtthti tqwgi lti �hwglzrwlvi lzni wk��ktrsrkzi kzi x�i twmhhzti

kzvyiroisghijqmhlqilmsrwqvlshti�mknqwsit�hwrorwlsrkztilznihnrsiokm�lst�ifghik�hmlsrkztiqznhmisghi

wkzsmlwsti gl{hi uhhzi wkznqwshni lsi sghi °lsrkzlvi xmrzsrz�i jqmhlq¡ti olwskmy�i �rsgi ml�i �lshmrlvt�i

�lwgrzhmyilznih�qr��hzs�iqsrvrsrhtilzniksghmirsh�tikoi�lzqolwsqmrz�iwktstiuhrz�i�mk{rnhniomhhi

koiwglm�hiuyisghijqmhlq�iptilimhtqvs�isghimh�qrmhniwktsti�ktsvyiwkztrtsikoivlukmiwktst�iÎk�h{hm�i

�ghzi htsr�lsrz�i sghi slm�hsi �mrwht�i sghi jqmhlqi olrvhni ski wkztrnhmi sghthi lwsqlvi wkznrsrkzti lzni

tr��vyi l��vrhni qzrsi �mrwhti �grwgi �hmhi ulthni kzi sghi lttq��srkzi sglsi sghi wkzsmlwskmi wkznqwsti

k�hmlsrkzt i ls i rst i k�z i �mh�rtht� i fgh ijqmhlq i lvtk i nhshm�rzhn i �mkkomhlnrz� i sr�h i lzn i ksghmi

wkznrsrkzti�rsgkqsiwkznqwsrz�itqoorwrhzsi{hmrorwlsrkzikzi�glsirsighlmniomk�isghiwkzsmlwskmilukqsi

sghik�hmlsrkzt�iptilimhtqvs�isghijklmniokqznikqsisglsisghijqmhlqik{hmhtsr�lshnisghislm�hsi�mrwht�i

�grwgitglm�vyinr{hm�hniomk�isghilwsqlviwkznrsrkztikoik�hmlsrkzt�ifghmhokmh�isghijqmhlqitgkqvni

mh{rh�isghizh�ksrlshniwkzsmlwstilznirzsmknqwhiwk��hsrsr{hiwkzsmlwsi�hsgknt�i¥sitgkqvnilvtki�l¯hi

rst i htsr�lsh i ko i wkzsmlws i qzrs i �mrwht i �kmh i hwkzk�rwlv� i mhovhwsrz� i sgh i lwsqlv i wkznrsrkzt i koi

k�hmlsrkzt�

��iwlthÞir��mk�hmil�kqzs�i||§�¦§i�rvvrkziyhz�

 l�lzi³lshmip�hzwy

ð_pwwkqzsrz�ikoior�hniltthstirzilttkwrlsrkzi�rsgimhwkztsmqwsrkzikoifkyk¯l�li³lshmiolwrvrsrht

fghijklmniokqznikqsisglsisghi l�lzi³lshmip�hzwyinrnizksiukk¯iolwrvrsrhtikzvyiokmil�mrwqvsqmlvi

qth�i�grwgiglniuhhzilw�qrmhniomhhikoiwglm�hiloshmigl{rz�iuhhzimhwkztsmqwshniqznhmili�mhohwsqmlvi

rmmr�lsrkzi lzninmlrzl�hi�mk¬hws�i lti or�hni ltthsti rzi rsti orzlzwrlvi tslsh�hzst�ifgrti rti uhwlqthi sghi

p�hzwyiglnizki�mk{rtrkztikziltthsi{lvqhtiskiuhiukk¯hnilznilwwkqzsrz�i�hsgkntiskiuhil��vrhni

okmior�hniltthstilw�qrmhniomhhikoiwglm�h�ifghmhokmh�isghip�hzwyitgkqvni�l¯hi�mk{rtrkztikziltthsi

{lvqht i sk i uh i ukk¯hn i lzn i lwwkqzsrz� i�hsgknt i sk i uh i l��vrhn i lzn i sghmhuyi�mh�lmh i orzlzwrlvi

tslsh�hzsti�rsgilwwqmlshiltthsi{lvqhtiuhrz�imhwkmnhn�

��iwlthÞir��mk�hmil�kqzs�i©�Ì©µ��µi�rvvrkziyhz�

�^_ ¼�eVe\�Z�\ö�YW�\X�V\�Z��b\¸�VeV[XVb\YXe\Z¸Y[YZ[e\a[bV�\X�V\¸�Z�YeYZ[\Z�\`�XYWdV\±ê\Z�\X�V\

�Z��b\Z�\`abYX\ô�ö\éï\W�eVeë

£rzrtsmyikoi¤rzlzwh

ð_fghi°lsrkzlvixmrzsrz�ijqmhlq¡tivlznilznioqzntinhmr{hniomk�ivlznismlztohmirzwk�h�ihsw�i

fghi°lsrkzlvixmrzsrz�ijqmhlqirzghmrshnioqzntitqwgiltiwltgilzninh�ktrsikoi�µ�}�~�~§i�rvvrkziyhz�i

uqtrzhttª�qm�kthi vlzni koi �̵�§§���}i �rvvrkzi yhz�i vhlthi vlzni koi �}µ�~©��§�i �rvvrkzi yhzi lzni

ksghmi ltthsti omk�i sghi okm�hmixmrzsrz�ijqmhlqi��hwrlvipwwkqzsi�ghzi rsi�lti mhkm�lzr�hnilti lzi

rznh�hznhzsiln�rzrtsmlsr{hil�hzwyirzip�mrvi|}}µ�ipsisghihznikoi¤¨|}}�i�grwgi�ltisghihznikoi

sghi okqmsgiyhlmikoi�rnªshm�islm�hsi�hmrkn�i sghijqmhlqi�ltigkvnrz�ioqzntikoi~©�¦}|�¦©i�rvvrkzi

yhz�i�grwgih�whhnhnisghihtsr�lshnioqznil�kqzsikoi§~�©�¦i�rvvrkziyhziltikoisghihznikoi�rnªshm�i

slm�hsi�hmrkni�sghihznikoi¤¨|}}~�iuyilukqsiµ}�}}}i�rvvrkziyhz�ilti�hvviltivlznikoi|~©�|§}��}i

ÓÍ

Page 30: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

�rvvrkziyhzirzwvqnrz�ivhlthivlznikoi©¦�¦|~��~i�rvvrkziyhz�ip�kz�isghiluk{hª�hzsrkzhnioqznt�i

§Ì�©©��|Ìi�rvvrkzi yhzi�hmhi wvlttrorhni lti vkz�ªshm�ik�hmlsrkzi oqznt�ip�kz�i sghi vlzni smlztohmi

rzwk�h�isghil�kqzsih�qr{lvhzsiskiliglvoikoi�lrzikzisghivlznitlvhti�rvviuhi�lrniskisghifmhltqmyilsi

sghihznikoi�rnªshm�islm�hsi�hmrkn�i�grvhisghil�kqzsih�qr{lvhzsiskiukk¯i{lvqhikoisghivlzni�rvviuhi

wkzsrzqkqtvyighvniuyisghijqmhlqinqhiskizki�mk{rtrkztikoimhsqmziskisghi�slsh�ifghijklmninrnizksi

wkztrnhmi sgrtilmmlz�h�hzsiokmi sghiltthsi rzghmrshniomk�isghi��hwrlvipwwkqzsilti�mk�hmiomk�isghi

{rh��krzs i ko i hoorwrhzs i qsrvr�lsrkz� i fghmhokmh� i sgh i £rzrtsmy i ko i ¤rzlzwh i tgkqvn i wkztrnhm i sghi

k�sr�lvi tr�hikoi sghi°lsrkzlvixmrzsrz�ijqmhlq¡ti ltthst�i lzni tgkqvninh{hvk�i li �mk�hmi tytsh�i tki

sglsiqzzhwhttlmyiltthstiwlziuhimhsqmzhniskisghifmhltqmy�

Ù� i wlthÞ i ulw¯�mkqzn i l�kqzs� i µ¦��~§|��© i�rvvrkz i yhz i �l��mh�lshn i l�kqzs i ko i sgh i°lsrkzlvi

xmrzsrz�ijqmhlq¡tigkvnrz�ioqzntilznivlzniltikoisghihznikoi¤¨|}}��Ú

£rzrtsmyikoiÎhlvsg�i�lukqmilzni³hvolmh

ð_�qutrnrhti�lrzvyiokmi�mk¬hwsih��hzthtiskitq��kmsiwklvrsrkziokmisghizlsrkzlvighlvsgirztqmlzwh

¤kmi sghi�qm�kthikoi wklvrsrkzikoi�qzrwr�lvi k�hmlsrkzti okmi sghizlsrkzlvighlvsgi rztqmlzwhi�mk¬hwsi

lznitslurvr�lsrkzikoi�quvrwiorzlzwh�itqutrnrhti�lrzvyiokmi�mk¬hwsih��hzthtiskitq��kmsiwklvrsrkziokmi

sghi zlsrkzlvi ghlvsgi rztqmlzwhi gl{hiuhhzi�lrni ski §¦i�mhohwsqmht�ijlthnikzi sghthi tqutrnrht�i sghi

�mhohwsqmhti htsluvrtghni lzni okm�hni oqznti �lrzvyi ski tq��kmsi wklvrsrkzi okmi sghi zlsrkzlvi ghlvsgi

rztqmlzwhi lzni h�shznhni rzshmhtsªomhhi vklzti lzni tr�rvlmi orzlzwrlvi smlztlwsrkzt�i Îk�h{hm�i sghi

jklmniokqznikqsisglsitqutslzsrlvil�kqzstikoitqutrnrhti�hmhizksihoohwsr{hvyiqthniuqsivhosirnvh�i¤kmi

h�l��vh�i s�kªsgrmntikoi sghi�mhohwsqmhti�grwgihtsluvrtghni sghi oqzntiglnizh{hmih�shznhni vklzt�i

lzni sghi wq�qvlsr{hi l�kqzsikoi vklzti h�shznhniuyi sghi mh�lrzrz�i�mhohwsqmhti�rsgi vklzi mhwkmnti

lwwkqzshniokmikzvyi|¦Ñikoisghioqzntikzil{hml�h�ifghmhokmh�isghi£rzrtsmyikoiÎhlvsgi�lukqmilzni

³hvolmhitgkqvni�mk�kshihoohwsr{hiqthikoisghioqzntiuyimh{rh�rz�ivklzishm�tilzniksghmi�hltqmht�i

¥sitgkqvnilvtkimh{rh�i�mk¬hwsinhslrvtirzimht�kzthiskirztqmhmt¡itslsqtirzihlwgi�mhohwsqmh�

Ù�iwlthÞiulw¯�mkqznil�kqzs�i�§�µ~|�|�i�rvvrkziyhzi��ly�hzsil�kqzsikoisghitslshitqutrnrhtirzi

lttkwrlsrkzi�rsgisghioqzntiokm�hniuyi§¦i�mhohwsqmht�Ú

£rzrtsmyikoip�mrwqvsqmh�i¤kmhtsmyilzni¤rtghmrht

ð_£lzl�h�hzsikoisghil�mrwqvsqmlvinrtltshmiwk��hztlsrkzitytsh�i�l�mrwqvsqmlviwmk�ti�qsqlvilrn�

fghi£rzrtsmyikoip�mrwqvsqmh�i¤kmhtsmyilzni¤rtghmrhtigltiuhhzi�lzl�rz�isghil�mrwqvsqmlvinrtltshmi

wk��hztlsrkz i tytsh�� i qznhm i �grwg i l�mrwqvsqmlv i �qsqlv i lrn i lttkwrlsrkzt i km i �qzrwr�lvrsrhti

�ghmhloshmi tr��vyi Ësghi lttkwrlsrkztËi okmi tgkms�i gl{hi uhhzi wkznqwsrz�i sghi l�mrwqvsqmlvi wmk�ti

�qsqlv i lrn i �mk¬hws i �grvh i ohnhmlsrkzt i ko i l�mrwqvsqmlv i �qsqlv i lrn i lttkwrlsrkzt i gl{h i uhhzi

wkznqwsrz�isghil�mrwqvsqmlviwmk�tirztqmlzwhi�mk¬hws�ifghi�slshigltiuhhziwkzsmruqsrz�itqutslzsrlvi

l�kqzstilti sghifmhltqmyi�ly�hzsiokmi�qsqlvilrni�mh�rq�tih{hmyiyhlm�i³rsgi sgrtiulw¯�mkqzn�i

sghijklmnilqnrshnitqm�vqthti�hzhmlshniomk�i�qsqlvilrni�mh�rq�tilznirztqmlzwhi�mh�rq�t�ihlwgi

koi�grwgirtighvniuyisghilttkwrlsrkztilznisghiohnhmlsrkzt�imht�hwsr{hvy�ilti�lmsikoi�ly�hzsitkqmwhti

okmisghi�qsqlvilrni�kzhyilznisghivr¯h�i¥silvtkilqnrshnimh{hmtlviwkznrsrkztikoimhthm{hnitqm�vqtht�i

�grwgithm{hiltiorzlzwrlvitkqmwhiski�l¯hiq�iokmioqznitgkmsl�h�iptilimhtqvs�irsiokqznikqsisglsisghi

lttkwrlsrkzti lzni sghi ohnhmlsrkztighvni tqutslzsrlvi l�kqzstikoi tqm�vqthti�hzhmlshni omk�i�qsqlvi

ÓÓ

Page 31: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

lrni �mh�rq�ti lzni rztqmlzwhi �mh�rq�ti lzni sglsi sghyi mh{hmthni vlm�hi l�kqzsti koi sghi mhthm{hni

tqm�vqthti�rsgkqsitqoorwrhzsvyiwkztrnhmrz�i�ghsghmisghyi�r�gsigl{hilzyinroorwqvsyirzi�l¯rz�iq�i

okmi oqzni tgkmsl�hi rzi sghi oqsqmh�ifghmhokmh�i sghi£rzrtsmyikoip�mrwqvsqmh�i¤kmhtsmyilzni¤rtghmrhti

tgkqvnisl¯hi�hltqmhtiski�l¯hi�lzl�h�hzsikoisghil�mrwqvsqmlviwmk�ti�qsqlvilrni�mk¬hwsilznisghi

l�mrwqvsqmlviwmk�tirztqmlzwhi�mk¬hwsi�kmhil��mk�mrlshilznisghmhuyi�mh{hzsitqutslzsrlvitqm�vqthti

omk� i uhrz� i �hzhmlshn i omk� i �qsqlv i lrn i �mh�rq�t i lzn i rztqmlzwh i �mh�rq�t i ghvn i uy i sghi

lttkwrlsrkztilzni sghi ohnhmlsrkzt�ifghi£rzrtsmyi tgkqvnilvtki�mhthzsiliwkzwmhshi�hltqmhi tki sglsi

lttkwrlsrkzti lzni sghi ohnhmlsrkzti wlzi wkztrnhm�i uhokmhi mh{hmtrz�i sghrmi mhthm{hni oqznt�i �ghsghmi

sghyi�lyigl{hilzyinroorwqvsyirzi�l¯rz�iq�iokmioqznitgkmsl�hirzisghioqsqmh�

Ù� i wlthÞ i ulw¯�mkqzn i l�kqzs� i �~¦�|}} i�rvvrkz i yhz i �l�kqzs i ko i tqm�vqtht i �hzhmlshn i ls i �§|i

lttkwrlsrkztilzni|µiohnhmlsrkztiomk�i¤¨�Ì©~iski¤¨|}}��Ú

 l�lzi¤rzlzwhi�km�kmlsrkziokmi��lvvilzni£hnrq�i¢zshm�mrth

ð_¢oohwsr{hzhttikoiliorzlzwhi�mk¬hwsi�mk{rnhniokmiwmhnrsi�qlmlzshhiwkm�kmlsrkzt

fghi jklmni lqnrshni gk�i sghi  l�lzi ¤rzlzwhi �km�kmlsrkzi okmi ��lvvi lzni £hnrq�i ¢zshm�mrthi

h�shznhni vkz�ªshm�i vklzti ski wmhnrsi �qlmlzshhi wkm�kmlsrkzt�i pti li mhtqvs�i rsi okqznhni kqsi sghi

okvvk�rz��i���i³rsgimh�lmniski�qlmlzshhnivklztilsiorzlzwrlvirztsrsqsrkztiski�grwgivkz�ªshm�ioqznti

gl{hi uhhzi nh�ktrshn�i sghmhi �hmhi nr{hm�hzwhti uhs�hhzi l�kqzsti koi nh�ktrsti lzni kqstslznrz�i

l�kqzstikoi�qlmlzshhivrlurvrsrht�iolrvrz�iskirznrwlshilzyitqoorwrhzsimhvh{lzwhikoirzwmhlthiuhs�hhzi

nh�ktrst i lzn i �qlmlzshh i vrlurvrsrht� i �|� i  qn�rz� i omk� i sgh i orzlzwh i �mk¬hws¡t i ku¬hwsr{h i koi

wkzsmruqsrz� i sk i �mk�hm i �mk�sg i ko i �qlmlzshh i vrlurvrsrht� i sgh i wqmmhzs i vklz i �hsgkn i ulthn i kzi

kqstslznrz�il�kqzstikoi�qlmlzshhi vrlurvrsrhtikoihlwgiwmhnrsi�qlmlzshhiwkm�kmlsrkziwkqvnizksiuhi

h��hwshniskigl{hitqoorwrhzsihoohwst�iuhwlqthisghi�mk�sgikoi�qlmlzshhivrlurvrsrhtilzni�mk�ksrkzikoi

�kvrsrwlvi �qlmlzshhni vklzi okmi t�lvvi lzni �hnrq�i hzshm�mrthti vlm�hvyi nh�hznhni kzi hlwgi wmhnrsi

�qlmlzshhiwkm�kmlsrkz¡tirzrsrlsr{htiski�mk�kshi�qlmlzshhtilti�hvviltihwkzk�rwiwkznrsrkzti�rsgrzi

hlwgi¬qmrtnrwsrkz�i�µ�ifghmhi�ltivrssvhizhwhttrsyiskioqmsghmitsmhz�sghzisghi�qlmlzshhiokqznlsrkzikoi

�ktsiwmhnrsi�qlmlzshhiwkm�kmlsrkztiuyi�hlztikoisghiorzlzwhi�mk¬hwsiuhwlqthiulvlzwhikoimh{hzqhti

lznih��hznrsqmhtilzniultrwiorzlzwrlvitslsqtikoisghthiwkm�kmlsrkztiuhwl�hil��vhih�wh�siokmitk�hi

wkm�kmlsrkzt� i �§� i ¥zshmhts i mlsht i kz i vklzt i sk i hlwg i wmhnrs i �qlmlzshh i wkm�kmlsrkz i wkzsrzqkqtvyi

mh�lrzhn i ls i vk� i vh{hvt i ulthn i kz i sgh i nh�ktrs i tslsqt i lt i ko i ¤¨�Ì̵ i �rsgkqs i lzy i mh{rh�t�i

rmmht�hwsr{h i ko i wglz�ht i rz i sgh i nh�ktrs i wkznrsrkzt� i fghmhokmh� i �rsg i mh�lmn i sk i l�kqzst i lzni

�hsgkntikoivklztiskiwmhnrsi�qlmlzshhiwkm�kmlsrkzt�isghi l�lzi¤rzlzwhi�km�kmlsrkziokmi��lvvilzni

£hnrq� i ¢zshm�mrth i tgkqvn i mh{rh� i sgh i wqmmhzs i �hsgkn i ulthn i kz i kqstslznrz� i l�kqzst i koi

�qlmlzshhivrlurvrsrhtikoihlwgiwmhnrsi�qlmlzshhiwkm�kmlsrkzilzniwkztrnhmisghitgrosiskilizh�i�hsgkni

�grwg i �rvv i tqoorwrhzsvy i sl¯h i rzsk i lwwkqzs i hlwg i wmhnrs i �qlmlzshh i wkm�kmlsrkz¡t i rzrsrlsr{ht i ski

�mk�kshi�qlmlzshht�i¥sitgkqvnilvtkimh{rh�irzshmhtsimlshtikzivklztiskisghthiwkm�kmlsrkzt�

Ù�i wlthÞi ulw¯�mkqzni l�kqzs�i §�|�̦��}}i �rvvrkzi yhzi �kqstslznrz�i l�kqzsi koi vklzti ski wmhnrsi

�qlmlzshhiwkm�kmlsrkztiltikoisghihznikoi¤¨|}}��Ú

Ó×

Page 32: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

´m�lzr�lsrkziokmi��lvvièi£hnrq�i¢zshm�mrthtilzni�h�rkzlvi¥zzk{lsrkz�i pxp°

ð_pn�rzrtsmlsrkzikoiwl�rslviwkzsmruqsrkzilznitq��kmsiskisgrmnªthwskmiwkm�kmlsrkzti�gkthiwl�rslvirti

rz{htshniuyi´m�lzr�lsrkziokmi��lvvièi£hnrq�i¢zshm�mrthtilzni�h�rkzlvi¥zzk{lsrkz�i pxp°

fgh i jklmn i lqnrshn i loorvrlshn i wk��lzrht i l�kz� i sgrmnªthwskm i wkm�kmlsrkzt i �gkth i wl�rslv i rti

rz{htshn i uy i sgh i ´m�lzr�lsrkz i okm i ��lvv i è i £hnrq� i ¢zshm�mrtht i lzn i �h�rkzlv i ¥zzk{lsrkzi

okwqtrz�ikzi�ghsghmi�mk¬hwsti�hmhiwkznqwshnirzivrzhi�rsgiku¬hwsr{htikoiwl�rslviwkzsmruqsrkzilzni

�ghsghmi sghi wkzsmruqsrkzi ski wl�rslvi �lti �mk�hmvyi ln�rzrtshmhn�i pti li mhtqvs�i rsi okqzni kqsi sglsi

�lzyiloorvrlshniwk��lzrhtiuhwl�hirzi�kkmiuqtrzhttiwkznrsrkztilzniwkqvnizksimqzik�hmlsrkztirzi

vrzhi �rsgi sghi ku¬hwsr{hti koi wl�rslvi wkzsmruqsrkzi �lrzvyi nqhi ski nhwmhlthni qthmt�i pzni yhs�i sghi

´m�lzr�lsrkz i olrvhn i sk i uqrvn i lzy i tytsh�t i tk i lt i sk i tglmh i rzokm�lsrkz i �rsg i sgh i loorvrlshni

wk��lzrhtiltili�mkq�ikm�lzr�lsrkzilznÒkmitkiltiski�mk{rnhihoohwsr{hi�lzl�h�hzsitq��kms�ifghi

jklmnilvtkiokqznikqsisglsisghi´m�lzr�lsrkzinrnizksiqthizhs�km¯ti�rsgivkwlviumlzwghtilvsgkq�gi

rstiloorvrlshniwk��lzrhti�gkthiwl�rslvirtirz{htshniuyisghi´m�lzr�lsrkzi�hmhitwlsshmhnilwmkttisghi

zlsrkzikmi sglsi rsinrnizksitqoorwrhzsvyiwkk�hmlshi�rsgi vkwlvi�k{hmz�hzst�i sghiksghmi�l¬kmiwl�rslvi

rz{htskmt�i fghmhokmh�i sghi ´m�lzr�lsrkzi tgkqvni �mk�hmvyi tq��kmsi sghi loorvrlshni wk��lzrhti uyi

nh{hvk�rz� i k�hmlsrkz i tytsh�t i tk i lt i sk i qsrvr�h i qzrorhn i ln�rzrtsmlsr{h i tslznlmnt i kz i sghi

ln�rzrtsmlsrkzikoi sghthiloorvrlshniwk��lzrhtilznÒkmizhs�km¯ti�rsgi vkwlviumlzwght�i ¥ziwlthi sglsi

r��mk{h�hzsi rti glmnvyi h��hwshni h{hzi loshmi sghi tq��kms�i sghi ´m�lzr�lsrkzi tgkqvni sgkmkq�gvyi

wkztqvsi �rsgi vkwlvi �k{hmz�hzsti lzni �mk�hmvyi ln�rzrtsmlshi sghi wkzsmruqsrkzi ski wl�rslvi ski sghi

loorvrlshniwk��lzrhtiokmiwkvvhwsrkzikoisghiwkzsmruqsrkziskiwl�rslv�

Ù�i wlthÞi ulw¯�mkqzni l�kqzs�i ¦��¦§¦��}i �rvvrkzi yhzi ��lrnªrzi wl�rslvi wkzsmruqsrkzi ski loorvrlshni

wk��lzrht�Ú

UVWXYZ[\¶^_�V�ea�Ve\X�÷V[\éêï\W�eVeë

�rhsi�Îkqthikoi�h�mhthzslsr{ht�

ð_¢tsr�lshi koi sghi thwqmrsyi qzrsi �mrwhi okmi thwqmrsyi k�hmlsrkzi ski wghw¯i {rtrsrz�i {hgrwvhti ski �rhsi

£h�uhmt¡ijqrvnrz�

fghi thwqmrsyi qzrsi �mrwhi okmi thwqmrsyi k�hmlsrkzi ski wghw¯i {rtrsrz�i {hgrwvhti ski �rhsi £h�uhmt¡i

jqrvnrz�i�ltik{hmhtsr�lshn�iuhwlqthisghizq�uhmikoimkslsrz�itslooiokmi�qlmntiskisl¯hisqmztimhtsrz�i

�lt i rzwvqnhn i rz i sgh i zq�uhm i ko i mh�qrmhn i tsloo i rz i sgh i htsr�lsh i �lrzvy i nqh i sk i rztqoorwrhzsi

qznhmtslznrz�ikoisghilwsqlvithwqmrsyik�hmlsrkz�

��iwlthÞir��mk�hmil�kqzs�i�Ì���i�rvvrkziyhz�

�kqmst

ð_Øthi koi sghi �k{rhti �mrzshni rzi µ¦i ��i orv�ti lw�qrmhni rzi lwwkmnlzwhi �rsgi thm{rwhi wkzsmlwsi kzi

�k{rhi�l¯rz�iokmiln{hmsrth�hzsikoiliwrsr�hzi¬qn�hitytsh�

�h�lmnrz�isghi�k{rhti�mrzshnirzisgmhhiµ¦i��iorv�tilw�qrmhnirzilwwkmnlzwhi�rsgithm{rwhiwkzsmlwsi

kzi�k{rhi�l¯rz�iokmiln{hmsrth�hzsikoiliwrsr�hzi¬qn�hitytsh��ikzhikoisgh�i�ltiqthnikzvyikzwhi

Óß

Page 33: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

�rsgizki mhzslvi mhwkmnti l�lrztsi sghiku¬hwsr{htikoi orv�ilw�qrmh�hzs�ifgrti rti�lrzvyiuhwlqthi sghi

�kqmstiglnizksitqoorwrhzsvyiwkznqwshniwkzwmhshitqm{hytÒwkztrnhmlsrkztikzisghiorv�tirziln{lzwhi

zkm i nrn i zks i wkztrnhm i qth i �vlzt i ko i sgh i lw�qrmhn i orv�t i zkm i nrn i zks i tqoorwrhzsvy i rzokm�i

�qzrwr�lvrsrhtilzniksghmimhvh{lzsil�hzwrhtikoilimhzslvitytsh�ikoisghiorv�tilznitkikz�i

��iwlthÞir��mk�hmil�kqzs�i�~��§i�rvvrkziyhz�

�lurzhs

ð_¢tsr�lshikoithwqmrsyih��hzthtiokmisghik�hmlsrkziskithwqmhi�k{hmz�hzsiuqrvnrz�t

�hwqmrsyih��hzthtiokmisghik�hmlsrkziskithwqmhi�k{hmz�hzsiuqrvnrz�ti�hmhik{hmhtsr�lshniuhwlqthi

lwsqlv i mhts i sr�h i tvks i�lt i rzwvqnhn i rz i sgh i l�kqzs i ko i mh�qrmhn i sr�h i rz i sgh i htsr�lsh i nqh i ski

rztqoorwrhzsiqznhmtslznrz�ikoisghilwsqlvithwqmrsyik�hmlsrkz�

��iwlthÞir��mk�hmil�kqzs�i������i�rvvrkziyhz�

�lurzhsi´oorwhi�°lsrkzlvixkvrwhip�hzwy�

ð_�lvwqvlsrkzikoitqutrnrhtiokmih��hzthikoi�mhohwsqmlvi�kvrwhiolwrvrsrhtir��mk{h�hzs

�qutrnrhti okmi li �mk¬hwsi ski r��mk{hi �mhohwsqmlvi �kvrwhi olwrvrsrhti �hmhi k{hm�lrni �lmsvyi nqhi ski

nrtwmh�lzwrht i uhs�hhz i l i wlvwqvlsrkz i sluvh i lzn i lwsqlv i �km¯t i lzn i �lmsvy i nqh i sk i rvvªnhorzhni

l��vrwlsrkzikoiliulthvrzhisluvh�i£kmhit�hwrorwlvvy�iulthnikzisghiulthvrzhisluvhitsr�qvlsrz�ilmhlti

hvr�ruvhiokmisghitqutrnrhtilzniliqzrsi�mrwhisluvhitsr�qvlsrz�iqzrsi�mrwhi�hmiqzrsilmhl�isghixmhohwsqmlvi

xkvrwhti �mh�lmhni sghi wlvwqvlsrkzi sluvhi rzi �grwgi mh�qrmhni l�kqzsti �hmhi wlvwqvlshni okmi hlwgi

thwsrkzitqwgiltiwlmiulmzt�imrovhimlz�htikmi�rvrz��iÎk�h{hm�ilmhltikoir��mk{hniwlmiulmztilznimrovhi

mlz�ht i lt i �hvv i lt i tsmqwsqmht i ko i sgh i wlm i ulmzt i �hmh i nroohmhzs i omk� i sgkth i tsr�qvlshn i rz i sghi

wlvwqvlsrkzi sluvh�i £kmhk{hm�i wk{hml�hi koi lmhlti hvr�ruvhi okmi sghi tqutrnrhti lti tsr�qvlshni rzi sghi

ulthvrzhisluvhilznil��vrwlsrkzikoiqzrsi�mrwhiokmi�rvrz�i�km¯iltitsr�qvlshnirzisghiqzrsi�mrwhisluvhi

�hmhizksiwvhlm�

��iwlthÞir��mk�hmil�kqzs�i|¦��|i�rvvrkziyhz�

£rzrtsmyikoi¤kmhr�zipoolrmt

ð_pn�rzrtsmlsrkzikoivklztiskiorzlzwhimhsqmzªgk�hih��hztht

�h�lmnrz�i sghi £rzrtsmy¡ti ln�rzrtsmlsrkzi koi vklzti ski orzlzwhi mhsqmzªgk�hi h��hztht�i zhwhttlmyi

�hltqmhti tqwgi lti mh�rznhmi zksrwhi �hmhi zksi �mk�hmvyi sl¯hzi �lrzvyi nqhi ski vlw¯i koi lzyi wvhlmi

�mk{rtrkztilukqsiwkzwmhshivklziwkvvhwsrkzi�hsgknt�i�klztiskiuhiwkvvhwshnilzniqzwkvvhwsruvhivklzti

glniuhhzi�r�hniokmirstiln�rzrtsmlsrkziokmi�lzyiyhlmt�

��iwlthÞir��mk�hmil�kqzs�i�~§�§~i�rvvrkziyhz�

£rzrtsmyikoi¤rzlzwh

ð_�lvwqvlsrkzikoi�hmªnrh�tilznilwwk��knlsrkzilvvk�lzwhtiokmikoorwrlvtikzivkz�ik{hmthltiuqtrzhtti

smr�ti

�lvwqvlsrkzikoi�hmªnrh�tilznilwwk��knlsrkzilvvk�lzwhtiokmikoorwrlvtikzivkz�ik{hmthltiuqtrzhtti

smr�ti�ltizksi�mk�hmi�lmsvyiuhwlqthiwvlttrorwlsrkzikoisghinhtsrzlsrkz�iliultrwirsh�iokmiwlvwqvlsrz�i

sml{hvih��hztht�i�ltizksinhtwmruhniwvhlmvyihzkq�gi skiuhi rnhzsrorhni rzi mhvh{lzsinkwq�hzst�ilzni

×ç

Page 34: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

�lmsvyi uhwlqthi sghi lnnmhtti koi li vkwlvi koorwhi ski thm{hi lti li thm{rwhi ulthi �lti zksi smhlshni lti sghi

nhtsrzlsrkzikoitqwgilismr��

��iwlthÞir��mk�hmil�kqzs�iÌ�¦§i�rvvrkziyhz�

£rzrtsmyikoi¢nqwlsrkz�i�qvsqmh�i��kmst�i�wrhzwhilznifhwgzkvk�y

ð_�lvwqvlsrkz iko i tqutrnrht i okm i kmnrzlmyi h��hztht i ko i �mr{lsh i qzr{hmtrsrht i �t�hwrlv i tqutrnrht i ski

�mk�kshiln{lzwh�hzsikoi�mr{lshiqzr{hmtrsrht¡ihnqwlsrkzilznimhthlmwg�

�h�lmnrz� i wlvwqvlsrkz i ko i tqutrnrht i okm i kmnrzlmy i h��hztht i ko i �mr{lsh i qzr{hmtrsrht i �t�hwrlvi

tqutrnrhtiski�mk�kshiln{lzwh�hzsikoi�mr{lshiqzr{hmtrsrht¡ihnqwlsrkzilznimhthlmwg��irztsmqwsrkzti

kzigk�iski�mrshimh�kmstikzihnqwlsrkzilznimhthlmwgilwsr{rsrht�i�grwgithm{hiltiultrtirziwlvwqvlsrz�i

�ly�hzsikoisghitqutrnrht�i�hmhizksizhwhttlmrvyiwvhlm�iptilimhtqvsikoisgrtilznisghiksghmiolwskmt�isghi

zq�uhmi koi lnk�srkzi wlthti okmi tqutrnrhti okmi twrhzsrorwi mhthlmwgi h��hzthti rzi lttkwrlsrkzi �rsgi

shlwghmti�gki�hmhizksi vrtshni rzi sghi��hwrlvi¢��hzthtixvlziokmi«mlnqlshi�wgkkvtilti¢nqwlsrkzi

lzni�hthlmwgijlthti�pzzh�i¥znr{rnqlvi�rts�i�lti�rtsl¯hzvyirzwvqnhnirzisghimh�kmsilzn�irztshlni

koi sghizq�uhmikoi�lshzstil��vrhniuyisghimhvh{lzsiqzr{hmtrsy�i�grwgitgkqvnigl{hiuhhzimh�kmshn�i

sghizq�uhmikoi�lshzstil��vrhniuyishlwghmtilzniksghmti�lti�rtsl¯hzvyimh�kmshn�i ifghmhokmh�isghi

tqutrnrhti�hmhik{hm�lrn�

��iwlthÞir��mk�hmil�kqzs�i�µ�§Ìi�rvvrkziyhz�

ð_�hssvh�hzstikoi�mlzstiokmilit�hwrlvilttrtslzwhi�mk¬hwsiokmilmsiwmhlsrkzilwsr{rsrht

�h�lmnrz�ilit�hwrlvilttrtslzwhi�mk¬hwsiokmilmsiwmhlsrkzilwsr{rsrht�isghi£rzrtsmyiwkzwvqnhnithm{rwhi

wkzsmlwst i �ghmhuy i sgh i �l�r�q� i l�kqzs i ko i �mlzst i lzn i l�kqzs i ko i �mlzst i ulthn i kz i sglsi

�l�r�q�il�kqzsi�hmhi nhshm�rzhniuhokmhi hlwgi �hmokm�lzwhi kmi ksghmi nh�kztsmlsrkzi koi sghthi

lwsr{rsrht�ipzniyhs�i�mlzsti�hmhi�lrniloshmisghi�hmokm�lzwhikmiksghminh�kztsmlsrkzi�rsgkqsi�krz�i

sgmkq�gilzyithssvh�hzsi�mkwhnqmht�inqhiskirztqoorwrhzsiwkztrnhmlsrkzikzi�hltqmhtiskiwk�hi�rsgi

wlthti�ghmhisghil�kqzsikoi�mlzstih�whhnhnisghi�l�r�q�il�kqzsikoi�mlzstinhshm�rzhnikzisghi

ultrtikoilwsqlvimh{hzqhilznih��hzthiokmisghi�hmokm�lzwhikmiksghminh�kztsmlsrkz�

��iwlthÞir��mk�hmil�kqzs�i�~©��~i�rvvrkziyhz�

£rzrtsmyikoiÎhlvsg�i�lukqmilzni³hvolmh

ð_pwwkqzsrz�ikoilzikqstkqmwrz�i�mk¬hwsiokmivlukmªmhvlshnitqm{hyt

�h�lmnrz�i lzi kqstkqmwrz�i �mk¬hwsi okmi vlukmªmhvlshni tqm{hyt�i sghi £rzrtsmyi nrni zksi t�hwrorwlvvyi

tsr�qvlsh i ku¬hwsr{ht i ko i sgh i kqstkqmwrz� i �mk¬hws i lzn i�lsshmt i okm i tqm{hytÒmh�kmst� i hsw� i rz i sghi

kqstkqmwrz�i wkzsmlwsti lzni ksghmi mhvh{lzsi nkwq�hzst�i £kmhk{hm�i rsi nrni zksi tqoorwrhzsvyi �mlt�i

r��vh�hzslsrkz i tslsqt i ko i sgh i kqstkqmwrz� i �mk¬hws i lzn i lwwkqzsrz� i tslsqt i ko i sgh i kqstkqmwrz�i

h��hztht�ihsw�izkmi�mk{rnhnihlwgi�mhohwsqmhi�rsgi�mk�hmi�qrnlzwh�iptilimhtqvs�ihlwgi�mhohwsqmh�i

thm{rz�iltisghiwkzsmlwskm�iqthnisghikqstkqmwrz�ih��hzthtiokmi�qm�kthti�grwginrnizksigl{hiwvhlmi

mhvh{lzwhi�rsgi�lsshmtiokmitqm{hytÒmh�kmstirzisghikqstkqmwrz�i�mk¬hws�ilzninrnizksi�mk�hmvyi¯hh�i

sghilwwkqzsrz�ikoisghikqstkqmwrz�i�mk¬hws�

��iwlthÞir��mk�hmil�kqzs�i~©�|�i�rvvrkziyhz�

×Q

Page 35: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

ð_p��vrwlsrkzi koi �mk�yi �ly�hzsti okmi zqmtrz�i wlmhi rztqmlzwhi �mh�rq�ti rzi sghi �quvrwi lttrtslzwhi

tytsh�

fgh i ku¬hwsr{ht i ko i sgh i tslsh i tqutrnrht i okm i �quvrw i lttrtslzwh i �hmh i zks i lwgrh{hn i uhwlqth i koi

rztqoorwrhzs i l��vrwlsrkz i ko i �mk�y i �ly�hzst i okm i zqmtrz� i wlmh i rztqmlzwh i �mh�rq�t� i £kmhi

t�hwrorwlvvy�ihzsrsrhtiqznhmsl¯rz�isghi�quvrwilttrtslzwhi�mk¬hws�itqwgilti�qzrwr�lvi�hvolmhikoorwh�i

nrnizksi tqoorwrhzsvyi�mk{rnhi sghi lttrtslzwhi mhwr�rhzsti�rsgi�qrnlzwhi lukqsi �mk�hmi �ly�hzsti koi

zqmtrz�i wlmhi rztqmlzwhi �mh�rq�ti zkmi tqoorwrhzsvyi wkk�hmlshni �rsgi �qzrwr�lvi nh�lms�hzsti rzi

wglm�hikoiwkvvhwsrkzikoizqmtrz�iwlmhirztqmlzwhi�mh�rq�t�ilznisghmhuyinrnizksi�mhwrthvyi�mlt�isghi

lttrtslzwhimhwr�rhzst¡iqz�lrnitslsqtikoizqmtrz�iwlmhirztqmlzwhi�mh�rq�t�iptilimhtqvsikoisgrtilzni

ksghmi olwskmt�igkqthgkvnti�grwgiglni mhwhr{hni�hvolmhiuhzhorsti okmi sghi�qm�kthikoi�lyrz�i sghrmi

zqmtrz� i wlmh i rztqmlzwh i �mh�rq�t i mh�lrzhn i zks i �lyrz� i sgh i �mh�rq�t� i lzn i zh{hmsghvhtti

�mh{hzsr{hi�hltqmhtitqwgiltil��vrwlsrkzikoi�mk�yi�ly�hzsti�hmhizksitqoorwrhzsvyisl¯hz�

��iwlthÞir��mk�hmil�kqzs�i§�~�©�i�rvvrkziyhz�

ð_Øsrvr�lsrkzikoiwkmmhwsrkzirzokm�lsrkzikziqz�lrni�l�ht

�lukm i rztqmlzwh i �mh�rq�t i �hmh i zks i wkvvhwshn i rz i oqvv i l�kqzst i nqh i sk i zkzªqsrvr�lsrkz i koi

wkmmhwsrkz i rzokm�lsrkz i kz i qz�lrn i �l�ht i ls i �mhohwsqmlv i vlukm i uqmhlqt i lzn i vlukm i tslznlmni

rzt�hwsrkzi koorwht�i £kmhi t�hwrorwlvvy�i �ghzi thvhwsrz�i h��vkyhmti tqu¬hwsi ski li ultrwi tqm{hyi kzi

wlvwqvlsrkz i ko i vlukm i rztqmlzwh i �mh�rq�� i sgh i nh�lms�hzs i rz i wglm�h i ko i wkvvhwsrkz i ko i vlukmi

rztqmlzwhi �mh�rq�ti nrni zksi qsrvr�hi wkmmhwsrkzi rzokm�lsrkzi kzi qz�lrni �l�hti lw�qrmhni uyi sghi

nh�lms�hzsirziwglm�hikoirstitq�hm{rtrkz�iptilimhtqvs�irziwlvwqvlsrz�ivlukmirztqmlzwhi�mh�rq�tikoi

h��vkyhmti �gki glni lvmhlnyi �lrni �mh{rkqti qz�lrni �l�hti loshmi mhwhr{rz�i nrmhwsrkzi omk�i sghi

nh�lms�hzsi rzi wglm�hi koi rsti tq�hm{rtrkz�i sghi �lrni �l�hti tqu¬hwsi ski sghi nrmhwsrkzi �hmhi zksi

rzwvqnhni rzi sghi l��mh�lshni l�kqzsi koi �l�ht�i wlqtrz�i tgkmsl�hi rzi vlukmi rztqmlzwhi �mh�rq�ti

wkvvhwshn�

��iwlthÞir��mk�hmil�kqzs�i~�©|i�rvvrkziyhz�

£rzrtsmyikoip�mrwqvsqmh�i¤kmhtsmyilzni¤rtghmrht

ð_¥��vh�hzslsrkzikoili�mk¬hwsiskiolwrvrslshinrtsmruqsrkzikoiumhhnrz�iwlssvhi

�kzsrzqkqtir��vh�hzslsrkzikoili�mk¬hwsiskiolwrvrslshinrtsmruqsrkzikoiumhhnrz�iwlssvhiuhwl�hivhtti

lzni vhttizhwhttlmy�iuhwlqthi vr{htskw¯inhlvhmtilwsr{lshni sghi vr{htskw¯inrtsmruqsrkzi�mk�mhttr{hvyi

lzniliuhhoiwlssvhihtwmk�i�mk¬hwsi�ltit�kksgvyi�mk�kshni�rsgisghih��lznrz�itwlvhikoiuhhoiwlssvhi

ohhnrz��i pzni yhs�i nmltsrwi mhwkztrnhmlsrkzti kzi sghi �mk¬hwsi ski olwrvrslshi nrtsmruqsrkzi koi umhhnrz�i

wlssvh� i rzwvqnrz� i lukvrtg�hzs i ko i sgh i �mk¬hws� i �hmh i zks i sl¯hz� i uhwlqth i mh{rh�t i �hmh i zksi

tqoorwrhzsvyiulthnikzilwgrh{h�hzsitslsqtikoisghiku¬hwsr{htilznihoohwstikoisghi�mk¬hws�

Ù�iwlthÞiulw¯�mkqznil�kqzs�i¦}���|i�rvvrkziyhzi�l�kqzsikoirzwhzsr{hi�ly�hzstiokmi¤¨|}}��Ú

ð_xmkwhnqmhti okmi �mk¬hwsi h��hzthti hvr�ruvhi okmi tqutrnrhti rzi li �mk¬hwsi ski oktshmi �mhhzi skqmrt�i

uqtrzhtt

´z i wlvwqvlsrz� i sgh i tqutrnrht i okm i l i �mk¬hws i sk i oktshm i �mhhz i skqmrt� i uqtrzhtt� i sgh i l�kqzsi

×­

Page 36: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

h�qr{lvhzs i sk i sqrsrkzt i wkvvhwshn i omk� i tsqnhzstÒlqnrhzwh i �lt i zks i nhnqwshn i omk� i wktst i koi

km�lzr�rz�i�km¯tgk�tilvsgkq�gi sghil�kqzsitgkqvnigl{hiuhhzinhnqwshn�iptili mhtqvs�i tqutrnrhti

�hmhik{hm�lrn�

��iwlthÞir��mk�hmil�kqzs�i||�§|i�rvvrkziyhz�

ð_�lvwqvlsrkzikoi sghizq�uhmikoigynmlzsti skiuhi rztslvvhni rzi rztslvvlsrkzikoi�r�hvrzhti okmi mrwhi orhvni

rmmr�lsrkz

fghizq�uhmikoigynmlzstiskiuhirztslvvhniltilzwrvvlmyiolwrvrsrhtiski�r�hvrzhtiokmimrwhiorhvnirmmr�lsrkzi

�lti k{hmªwlvwqvlshn�i �lmsvyi uhwlqthi sghi wlvwqvlsrkzi �lti ulthni kzi sghi vk�htsi �lshmi �mhttqmhi

�rsgrz i rznr{rnqlv i l�mrwqvsqmlv i nrtsmrws i �rsgkqs i lzy i wkztrnhmlsrkz i kz i lwsqlv i �lshm i �mhttqmhi

�km¯rz�i�rsgrzisghi�r�hvrzht�i´zhikoiqznhmvyrz�iwlqthti�ltilssmruqshniskirztqoorwrhzsi�qrnhvrzhti

kzigk�iski�l¯hihwkzk�rwlviwlvwqvlsrkzitkiltiskimhovhwsilwsqlvi�lshmitq��vyiwl�lwrsyikoigynmlzst�

��iwlthÞir��mk�hmil�kqzs�i~~�̵i�rvvrkziyhz�

ð_�lvwqvlsrkz i ko i rz{hts�hzs i hoorwrhzwy i okm i l i olm� i mkln i r��mk{h�hzs i �mk¬hws i lzn i l i vlzni

mhln¬qts�hzsi�mk¬hws�ihsw�i

¥z{hts�hzsihoorwrhzwyiokmiliolm�imklnir��mk{h�hzsi�mk¬hwsilznilivlznimhln¬qts�hzsi�mk¬hwsi�lti

zksi �mk�hmvyi wlvwqvlshni �lmsvyi nqhi ski rztqoorwrhzsi mhwk�zrsrkzi koi �mk�hmi wlvwqvlsrkzi okmi tqwgi

rz{hts�hzsihoorwrhzwy�iposhmi�mk¬hwsi r��vh�hzslsrkz�ihoohwstih��hwshni rzi sghi�mk¬hwsi�vlzi�hmhi

zksitqoorwrhzsvyimhlvr�hn�i�rsgisghilwsqlvilwgrh{h�hzsi{lvqhikoilzzqlvihoohwstiomk�isgkthi�mk¬hwsti

mh�lrzrz� i uhvk� i sgh i slm�hs i {lvqh� i �lmsvy i nqh i sk i rztqoorwrhzs i mhwk�zrsrkz i ko i r��kmslzwh i koi

�mhwrthvyiqznhmtslznrz�ilwgrh{h�hzsitslsqtikoisghi�mk¬hwsi�vlz�

Ù�iwlthÞiulw¯�mkqznil�kqzs�i����~}}�}}i�rvvrkziyhzi��ly�hzsil�kqzsikoisghitslshitqutrnrhtiokmi

nrtsmrwst i �rsg i tqutrnr�hn i �mk¬hwst i ko i �grwg i wlvwqvlsrkz i ko i rz{hts�hzs i hoorwrhzwy i �lti

rzl��mk�mrlsh�Ú

ð_xvlzsrz�ismhls�hzstirziliokmhtsimklniwkztsmqwsrkzi�km¯i

³rsg i mh�lmn i sk i �vlzsrz� i smhls�hzst i rz i l i okmhts i mkln i wkztsmqwsrkz i �km¯ i qznhm i �mk¬hws i okmi

�lrzshzlzwhikoiokmhtsilzniwk��qzrsyihz{rmkz�hzs�ihsw��isghiwkztsmqwsrkziku¬hwsr{hikoi�mhthm{rz�i

vlzntwl�hi sgmkq�gi tslurvr�hni tvk�hti lzni �mhhzrz�i�lti zksi lwgrh{hn�i£kmhi t�hwrorwlvvy�i �vlzsti

nrnizksiwk�hikqsikmi�hmhinhtsmkyhnilsitk�hit�ksti rzi sghilmhlikoi�vlzsrz�i smhls�hzsiuhwlqthili

twgh�hi uyi �grwgi li mh�lrmi �km¯i �kqvni uhi kuvr�hni rzi wlthi koi �kkmi �mk�rz�i wkznrsrkzti rzi li

�lznlskmyi�vlzsitqm{hyiloshmisghi�vlzsrz�ismhls�hzsi�ltizksihtsluvrtghn�i

��iwlthÞir��mk�hmil�kqzs�iµ¦§�Ì�i�rvvrkziyhz�

ð_�k{hml�hi lzni wlvwqvlsrkzi �hsgkni koi h��hzthti hvr�ruvhi okmi tqutrnrhti okmi li �mk¬hwsi ski tslurvr�hi

�kkninh�lznilznitq��vy

�qutrnrhtiokmili�mk¬hwsiskitslurvr�hi�kkninh�lznilznitq��vyi�hmhik{hm�lrn�iuhwlqthiwk{hml�hi

lzniwlvwqvlsrkzi�hsgknikoi h��hzthti hvr�ruvhi okmi sghi tqutrnrhtiglnizksiuhhziwvhlmvyi tsr�qvlshn�i

¤km i h�l��vh� i koorwh i h��hztht� i�grwg i�hmh i zks i t�hzs i kz i sgh i �mk¬hws i uqs i�hmh i rzwqmmhn i rzi

ײ

Page 37: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

lttkwrlsrkzi�rsgizkm�lvik�hmlsrkzikoilzikm�lzr�lsrkz�i�hmhirzwvqnhnirzih��hzthtihvr�ruvhiokmisghi

tqutrnrht�

��iwlthÞir��mk�hmil�kqzs�iÌ©�¦§i�rvvrkziyhz�

ð_¢{lvqlsrkzikzik�hmlsrkzitslsqtikoiolwrvrsrhtinh{hvk�hniuyili�kknyiurk�lttªmhvlshni�mk¬hws

�h�lmnrz� i �mknqws i �lzqolwsqmrz� i olwrvrsrht i lzn i ksghm i olwrvrsrht i nh{hvk�hn i uy i l i �kknyi

urk�lttªmhvlshn i �mk¬hws� i mh�hnrlv i �hltqmht� i tqwg i lt i sr�hvy i lzn i l��mk�mrlsh i �lzl�h�hzsi

�qrnlzwh i uy i t�lvv i lzn i �hnrq� i hzshm�mrth i �lzl�h�hzs i wkztqvslzst i km i �mh�lmlsrkz i okmi

�lzl�h�hzsir��mk{h�hzsi�vlztiuyi�mk¬hwsir��vh�hzsrz�iuknrhtiltimh�qrmhn�i�hmhizksisl¯hziokmi

�kkmª�hmokm�rz�iolwrvrsrhti�rsgivk�ilwgrh{h�hzsimlshirzishm�tikoiqsrvr�lsrkzilzniksghmt�iuhwlqthi

wmrshmrliokmih{lvqlsrz�ilwgrh{h�hzsimh�kmstikzi�mk¬hwsi�vlztiglnizksiuhhziwvhlmvyitsr�qvlshn�

��iwlthÞir��mk�hmil�kqzs�i©¦|��~i�rvvrkziyhz�

ð_�kzsmruqsrkz i ko i tqutrnrht i okm i l i �mk¬hws i sk i nrt�kth i ko i qzzhwhttlmy i ortgrz� i uklstÒortgrz�i

h�qr��hzstilzniwlvwqvlsrkzikoitqutrnrhtiokmilitq��kmsi�mk¬hwsiskihzwkqml�hitqt�hztrkzikoiortgrz�

�h�lmnrz�ili�mk¬hwsi skinrt�kthikoiqzzhwhttlmyi ortgrz�iuklstÒortgrz�ih�qr��hzst�iltikzhikoi sghi

�ly�hzsimh�qrmh�hzstiokmisghitqutrnrht�ioqzntiokmitqutrnrhtitgkqvnigl{hiuhhziolrmvyiwkzsmruqshni

uyi lvvi tqm{r{rz�i ortghm�hzi �gk�i rzi sghi oqsqmh�i �kqvni uhzhorsi omk�i ortgi tskw¯i mhwk{hmhni uyi

nhwmhlthti rzi ortgrz�iuklst�iÎk�h{hm�inqhi ski vlw¯ikoilzyiwkzwmhshi�mk{rtrkzti rzi�qrnhvrzhtilzni

ksghmi mhvh{lzsi nkwq�hzsti ski nhtwmruhi gk�i ski wkzsmruqshi olrmvyi sghi oqznti okmi ortghm�hzi �gki

nrt�kthi koi lsi vhltsi kzhi koi sghrmi uklst�i sghi oqzni wkzsmruqskmti �hmhi wkzorzhni ski sghi tqm{r{rz�i

ortghm�hzi�gki nrt�kthni koi lsi vhltsi kzhi koi sghrmi uklst�i ¥mmht�hwsr{hi koi sghi olrvqmhi ski�hhsi sghi

�ly�hzsimh�qrmh�hzs�isghitqutrnrhti�hmhi�lrn�iptiokmilitq��kmsi�mk¬hwsiskihzwkqml�hitqt�hztrkzi

koi ortgrz��iwkztrnhmlsrkzikzigk�iskilwwkqzsior�hniwktstikoi ovhhsi rziliwlthikoinrt�ktrz�ilsi vhltsi

kzhiuklsinqmrz�i�mk¬hwsiokmitqt�hztrkzikoiortgrz�i�ltizksitqoorwrhzsvyisl¯hz�ii¢{hziroisghior�hni

wktstikoiovhhsihvr�ruvhiokmisghitqutrnrhtinhwmhlthninqhiskisghinhwmhlthnizq�uhmikoiuklst�isghitl�hi

l�kqzsti koi tqutrnrhti �hmhi �lrni lti uhokmhi nrt�ktlvi koi uklst�i pti li mhtqvs�i sghi tqutrnrhti �hmhi

k{hm�lrn�i

��iwlthÞir��mk�hmil�kqzs�i��µ||�|©i�rvvrkziyhz�

ð_�lvwqvlsrkzikoitlvhtil��mlrthni�mrwhikoimrwhiokmi�r�hniohhn

�qhiskivlw¯ikoi�mhwrthiqznhmtslznrz�ikoilwsqlviqtl�hiuyihlwgivr{htskw¯iwlsh�kmy�itlvhtil��mlrthni

�mrwhi koi mrwhi okmi �r�hni ohhni �lti nhshm�rzhni uyi tr��vyi l{hml�rz�i l��mlrthni {lvqhi koi hlwgi

vr{htskw¯iwlsh�kmy�iptilimhtqvs�isghitlvhtil��mlrthni�mrwhi�ltiqznhmªwlvwqvlshn�i

��iwlthÞir��mk�hmil�kqzs�i~¦�~¦i�rvvrkziyhz�

£rzrtsmyikoi¢wkzk�y�ifmlnhilzni¥znqtsmy

ð_¢oorwrhzsioqzniqtl�hirzilitqutrnr�hni�mk¬hwsiuyisghi°h�i¥znqtsmyi�mhlsrkzi¤qzniokmi�klvi£rzrz�i

pmhl�i�lmsrlvvyiorzlzwhniuyisghitslshitqutrnrht

�h�lmnrz�ilitqutrnr�hni�mk¬hwsiuyisghi°h�i¥znqtsmyi�mhlsrkzi¤qzniokmi�klvi£rzrz�ipmhl�i�ghzi

×P

Page 38: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

lisl�iwmhnrsi�ltil��vrwluvhiskisghiwkztq��srkzisl�ikzi�mk¬hwsih��hzthihvr�ruvhiokmisghitqutrnrhti

kzisghiorzlvimhsqmz�itqutrnr�hniwkm�kmlsrkztinrnizksiuhlmisghil�kqzsih�qr{lvhzsiskisghisl�iwmhnrs�i

Îk�h{hm�i nqhi ski vlw¯i koi wvhlmi �ly�hzsi �qrnhvrzhti lzni ksghmi mhvh{lzsi nkwq�hzsti kzi gk�i ski

glznvhisghiwkztq��srkzisl�irzilitqutrnr�hni�mk¬hws�isghitqutrnr�hnil�kqzsih�qr{lvhzsiskisghisl�i

wmhnrsi�ltizksimhsqmzhniuqsimhslrzhniuyisghitqutrnr�hniwkm�kmlsrkzt�iptilimhtqvs�isghioqzni�ltizksi

hoorwrhzsvyiqsrvr�hn�

��iwlthÞir��mk�hmil�kqzs�i|��~�i�rvvrkziyhz�

£rzrtsmyikoi�lzn�i¥zomltsmqwsqmh�ifmlzt�kmsilznifkqmrt�

ð_pn�rzrtsmlsrkzikoivlzni�grwgiuhwl�hikmnrzlmyi�mk�hmsyinqhiskilukvrtg�hzsikoi�lmsikoimr{hmilmhli

lzniksghmimhvh{lzsimhltkzt

�h�lmnrz�i vlzni �grwgi uhwl�hi kmnrzlmyi �mk�hmsyi nqhi ski lukvrtg�hzsi koi �lmsi koi mr{hmi lmhli rzi

lttkwrlsrkzi�rsgilimh�lrmi�km¯ikoisghimr{hm�ihsw�ilzni�grwgigltiuhvkz�hniskisghi�hzhmlvilwwkqzsi

qznhmisghi¬qmrtnrwsrkzikoisghi£rzrtsmyikoi�lzn�i¥zomltsmqwsqmh�ifmlzt�kmsilznifkqmrt��isghivlzni

�ltizksi�mk�hmvyiln�rzrtsmlshni�lmsvyiuhwlqthi�h�rkzlvi�h{hvk��hzsijqmhlqtilzni�mhohwsqmhti

olrvhniski r��vh�hzsimh�qrmhni�mkwhnqmhti rzilwwkmnlzwhi�rsgisghimhvh{lzsi vl�tilznimh�qvlsrkzt�i

lzni �lmsvyi uhwlqthi sghyi nrni zksi tqoorwrhzsvyi qznhmtslzni lwsqlvi wkznrsrkzti koi sghi vlzn�i £kmhi

t�hwrorwlvvy�irzitk�hiwltht�isghivlzni�ltiqthni�rsgkqsi�hm�rttrkz�ilznirziksghmiwltht�isghivlzni

�grwgi�ltizkivkz�hmisghizlsrkzlvi�mk�hmsyi�ltiwkzsrzqkqtvyimh�rtshmhnirzisghizlsrkzlvi�mk�hmsyi

vhn�hm�i fghmhi �hmhi tsrvvi ksghmi wlthti �ghmhi sghi vlzni �lti ln�rzrtshmhni lti kmnrzlmyi �mk�hmsy�i

lvsgkq�girsitgkqvnigl{hiuhhziln�rzrtshmhniltiln�rzrtsmlsr{hi�mk�hmsy�

Ù�i wlthÞi ulw¯�mkqzni l�kqzs�i �§���}i �rvvrkzi yhzi �{lvqhi mh�rtshmhni rzi sghi zlsrkzlvi �mk�hmsyi

vhn�hmiokmisghivlzniqthni�rsgkqsi�hm�rttrkz�ihsw��Ú

ð_xmkwhnqmht i okm i wk��hztlshn i wkztsmqwsrkz i wktst i rz i lz i rzsh�mlshn i r��mk{h�hzs i �mk¬hws i okmi

mlrvmklnitslsrkzti�lit�kksghmismlzt�kmslsrkzi�mk¬hws�

�h�lmnrz�i lzi rzsh�mlshni r��mk{h�hzsi �mk¬hwsi okmi mlrvmklni tslsrkzti �li t�kksghmi smlzt�kmslsrkzi

�mk¬hws��i mh�qrmhni wktsti okmi wk��hztlshni wkztsmqwsrkzi �km¯ti mhvlshni ski mhvkwlsrkzi koi mlrvmklni

olwrvrsrhti tgkqvni gl{hi uhhzi smhlshni nroohmhzsvyi omk�i mh�qrmhni wktsti okmi rztslvvlsrkzi �km¯ti koi

olwrvrsrht i okm i t�kksghm i smlzt�kmslsrkz� i rz i�grwg i sgh i tqutrnr�hn i hzshm�mrth i tglvv i lw�qrmh i sghi

olwrvrsrhtiuhwlqthisghiokm�hmiwlthi�ltih�h��shniomk�isghiwkztq��srkzisl�ikzisghi�mkqznisglsi

sghikqstkqmwhnimlrvmklnik�hmlskmtikoisghitqutrnr�hni�mk¬hwsitglvvilw�qrmhisghiolwrvrsrht�iÎk�h{hm�i

sghitslshitqutrnrhti�hmhik{hm�lrni ski sghitqutrnr�hnihzshm�mrthiuyi sghil�kqzsih�qr{lvhzsi ski sghi

wkztq��srkzi sl�i kzi sghi tqutrnrhti okmi wk��hztlshni wkztsmqwsrkzi wktsti uhwlqthi sghi �ly�hzsi

�qrnhvrzht i lzn i ksghm i mhvh{lzs i nkwq�hzst i nrn i zks i tsr�qvlsh i sgh i th�lmlsrkz i uhs�hhz i sghi

wkztsmqwsrkzikoit�kksghmismlzt�kmslsrkziolwrvrsrhtilznisghiwk��hztlshniwkztsmqwsrkz�

��iwlthÞir��mk�hmil�kqzs�i¦����i�rvvrkziyhz�

ð_£lzl�h�hzsikoiolwrvrsrhtinh{hvk�hniokmisghi�qm�kthikoi�rvksi�mk�ml�ikoi��lmsi¥zshmwglz�h

�h�rkzlvi�h{hvk��hzsijqmhlqtilzniksghmil�hzwrhtinrnizksioqvvyiqznhmtslznisghi�lzl�h�hzsiokmi

olwrvrsrht i lzn i �kknt i �grwg i gln i uhhz i �mkwqmhn i rz i lwwkmnlzwh i �rsg i kqstkqmwrz� i wkzsmlwsti

wkzwhmzrz� i sgh i �rvks i �mk�ml� iko i ��lms i ¥zshmwglz�h� ipt i l i mhtqvs� i sghth i olwrvrsrht i�hmh i zksi

×¹

Page 39: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

�mk�hmvyi �lzl�hni omk�i sghi {rh��krzsi koi sghi �slshi �mk�hmsyi �lzl�h�hzs�i £kmhi t�hwrorwlvvy�i

tk�hi koi sghthi olwrvrsrhti �hmhi zksi mhwkmnhni rzi lwwkqzsi vhn�hmti lznÒkmi th{hmlvi olwrvrsrhti �hmhi

wkzsrzqlvvyi �mk{rnhni ski hlwgi mhvh{lzsi wk��lzyi omhhi koi wglm�hi h{hzi loshmi oqvvªtwlvhi k�hmlsrkzi

qzsrvisghimhzh�lvinlsh�

Ù�i wlthÞi r��mk�hmi l�kqzs�i ��}µµ�¦©i �rvvrkzi yhz�i ulw¯�mkqzni l�kqzs�i §�§�|�}}i �rvvrkzi yhzi

��mk¬hwsih��hzthtiskinh{hvk�i��lmsi¥zshmwglz�hiolwrvrsrht�ihsw��Ú

ð_�hvhwsrkzikoiulw¯orvvrz�i�lshmrlvtiqthnirziwkznqrsivrzhirztslvvlsrkzi�km¯t

�h�lmnrz�iwkznqrsivrzhirztslvvlsrkzi�km¯tiqznhmilitslshitqutrnr�hni�mk¬hws�i�mk¬hwsir��vh�hzsrz�i

uknrhtitqwgilti�mhohwsqmhtilzni�qzrwr�lvrsrhtiqthnizh�itlzntiltiulw¯orvvrz�i�lshmrlvtiski�mkshwsi

wkznqrsi vrzhtilvsgkq�gimhwkznrsrkzhnitlzntiwkqvnigl{hiuhhziqthn�iptilimhtqvs�i sghi�mk¬hwsi�lti

zksihwkzk�rwlvizkmimhnqwhni�mhttqmhikzisghihz{rmkz�hzs�ijhtrnht�iroiqthikoimhwkznrsrkzhnitlznti

�kqvnizksivhlniskihwkzk�rwlvi�km¯iwqmmhzsvy�i�mk¬hwsir��vh�hzsrz�iuknrhtiglniuhhzih��hwshniski

�mk�kshiqthikoimhwkznrsrkzhnitlzntiuyitsr�qvlsrz�iqthikoimhwkznrsrkzhnitlzntirzisghinml�rz�ilzni

t�hwrorwlsrkzi lzni ksghmi mhvh{lzsi nkwq�hzsti lzni sghmhuyi wkzsmruqsrz�i ski rzwmhlthi koi tq��vyi koi

mhwkznrsrkzhn i tlznt� i Îk�h{hm� i sgh i �mk¬hws i r��vh�hzsrz� i uknrht i nrn i zks i tsr�qvlsh i qth i koi

mhwkznrsrkzhnitlzntirzisghinml�rz�ilznit�hwrorwlsrkzilzniksghmimhvh{lzsinkwq�hzstilzninrnizksi

tsmr{hiski�mk�kshiqthikoimhwkznrsrkzhnitlznt�

Ù�iwlthÞir��mk�hmil�kqzs�i||��©i�rvvrkziyhz�iulw¯�mkqznil�kqzs�i�}~���i�rvvrkziyhzi�l�kqzsi

h�qr{lvhzsiskitslshitqutrnrhtimhvlshniskisghihtsr�lshikoiulw¯orvvrz�i�lshmrlviwktsti�grwgilmhizksi

hwkzk�rwlviltirsitslznt�Ú

ð_xmkwhnqmhtiokmimhsqmzikoitslshitqutrnrhtimhvlshniski�hzlvsrhti ski sghi�slshi rziwlthikoiurnªmr��rz��i

hsw�

¥oiurnªmr��rz�ikwwqmtiokmiwkztsmqwsrkzi�km¯tiskiuhitqutrnr�hniuyisghi�slshiqznhmisghi¬qmrtnrwsrkzi

koi sghi£rzrtsmyikoi�lzn�i ¥zomltsmqwsqmh�ifmlzt�kmsi lznifkqmrt��i vkwlvi lqsgkmrsrht�i wkztsmqwsrkzi

r��vh�hzsrz�i uknrht�i tgkqvni mhwk{hmi nl�l�hti rzwqmmhni uyi sghi urnªmr��rz��i �mk��svyi mhwhr{hi

�hzlvsrhti lzni mhsqmzi sghi tslshi tqutrnrhti mhvlshni ski sghi �hzlvsrhti ski sghi �slsh�i Îk�h{hm�i vkwlvi

lqsgkmrsrhtinrnizksimhsqmzisghitslshitqutrnrhtimhvlshniskimhwhr{hni�hzlvsrhtiskisghi�slshikmisghyinrni

zki wvlr�i �hzlvsrht�i �lmsvyi uhwlqthi sghyi nrni zksi gl{hi tqoorwrhzsi mhwk�zrsrkzi kmi ¯zk�vhn�hi kzi

sghthi�lsshmtilzni�lmsvyiuhwlqthisghi£rzrtsmyinrnizksit�hwroyi�mkwhnqmhtiokmimhsqmzikoisghitslshi

tqutrnrhtimhvlshniski�hzlvsrhtiskisghi�slsh�

Ù� i wlthÞ i r��mk�hm i l�kqzs� i ©µ��¦� i�rvvrkz i yhz� i ulw¯�mkqzn i l�kqzs� i ©��µ©�µ© i�rvvrkz i yhzi

�l�kqzsih�qr{lvhzsiskitslshitqutrnrhtimhvlshniskiwkzsmlwsti�grwginrnizksiwvlr�i�hzlvsrht�Ú

Ùfgrtiwlthi�ltimh�kmshniskisghi�rhsilzni�lurzhsikzi�h�sh�uhmi|©�i|}}~irzilwwkmnlzwhi�rsgisghi

�mk{rtrkzikoipmsrwvhiµ}ª|ikoisghijklmnikoipqnrsi�l��Ú

ð_xmkwqmh�hzsikoi�km¯iqzrokm�tiokmikoorwrlvtikoi�h�rkzlvi�h{hvk��hzsijqmhlqtilzni sghrmi vkwlvi

koorwht

�h�rkzlvi �h{hvk��hzsi jqmhlqti lzni sghrmi vkwlvi koorwhti nrni zksi hwkzk�rwlvvyi �mkwqmhi �km¯i

qzrokm�tiokmisghrmikoorwrlvt�i¥zitk�hiwltht�isghyinrnizksit�hwroyitslznlmnit�hwrorwlsrkztilvsgkq�gi

×Í

Page 40: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

sghrm i thm{rwht i nrn i zks i nroohm i l�kz� i sgh�� i ¤km i lzksghm i h�l��vh� i uhwlqth i ghln�qlmshmt i koi

�h�rkzlvi�h{hvk��hzsijqmhlqtilzni sghrmi vkwlvikoorwhinrnizksitqoorwrhzsvyiwkztrnhmiwkzwvqnrz�i

lvviwkzsmlwstikoisghrminh�lms�hzst�irznr{rnqlvinh�lms�hzstith�lmlshvyi�mkwqmhni�km¯iqzrokm�tirzi

sghitl�hit�hwrorwlsrkztilznÒkmi�mkwqmh�hzsiwktsitqutslzsrlvvyinroohmhnil�kz�isgh��

��iwlthÞir��mk�hmil�kqzs�i§µ�}~i�rvvrkziyhz�

ð_³km¯ªsy�hi thvhwsrkzi okmi wlvwqvlsrkzi koi rznrmhwsi wkztsmqwsrkzi wktsti rzi �kzhti qznhmi sghi mr{hmi

gr�gª�lshmiwkqzshm�hltqmh

�h�lmnrz� i wlvwqvlsrkz i ko i rznrmhws i wkztsmqwsrkz i wktst i rz i �kzht i qznhm i sgh i mr{hm i gr�gª�lshmi

wkqzshm�hltqmh� i sgh i �km¯ªsy�h i thvhwsrkz i �lt i zks i l��mk�mrlsh i �lmsvy i uhwlqth i �h�rkzlvi

�h{hvk��hzs i jqmhlqt i lzn i �mhohwsqmht� i �mk¬hws i r��vh�hzsrz� i uknrht i nrn i zks i tqoorwrhzsvyi

qznhmtslzni sghi �km¯ªsy�hi thvhwsrkzi rzi sghi htsr�lsrkzi tslznlmn�i lzni �lmsvyi uhwlqthi �ghsghmi li

�km¯ªsy�hi Ëwkltslvi wkztsmqwsrkzËi tgkqvni uhi l��vrhni kmi Ëmr{hmi wkztsmqwsrkzËi tgkqvni uhi l��vrhni

�ltizksilv�lytiwvhlmvyitsr�qvlshnirzisghihtsr�lsrkzitslznlmn�

��iwlthÞir��mk�hmil�kqzs�i§¦�©}i�rvvrkziyhz�

ð_¢tsr�lshikoiwkztsmqwsrkziwktsikoimr�ml�ivh{hvrz�ilzniksghmimhvlshnik�hmlsrkztiqtrz�inr{hmiuklstirzi

linh{hvk��hzsilzni�lrzshzlzwhi�km¯iokmiglmukmiolwrvrsrht

�kztsmqwsrkz i wktst i ko i mr�ml� i vh{hvrz� i lzn i ksghm i mhvlshn i k�hmlsrkzt i qtrz� i nr{hm i uklst i rz i li

nh{hvk��hzs i lzn i �lrzshzlzwh i �km¯ i okm i glmukm i olwrvrsrht i �hmh i k{hmhtsr�lshn� i uhwlqth i sghi

htsr�lshi�ltiwlvwqvlshniulthnikzisghilttq��srkzisglsikzhinr{hmi�hzsiluklmniskiwkznqwsimr�ml�i

vh{hvrz�ilzniksghmimhvlshnik�hmlsrkz�i�grwginrnizksimhovhwsiwk��kzvyikuthm{hniwlthti�ghmhis�ki

nr{hmti�hzsiluklmniskihwkzk�rwlvvyi�km¯ilsi�¦i�hshmtikmi�kmhiuhvk�isghitqmolwhikoisghithlilzni

skihoorwrhzsvyihztqmhisghrmi�km¯rz�igkqmt�

��iwlthÞir��mk�hmil�kqzs�i�~��§i�rvvrkziyhz�

ð_¢lmvrhmihoohwstikoir��vh�hzsrz�ilisqzzhviwkztsmqwsrkzilzni�lrzshzlzwhi�mk¬hws

�h�lmnrz�ilisqzzhviwkztsmqwsrkzilzni�lrzshzlzwhi�mk¬hws�i�grwgimh�qrmhtitqutslzsrlvil�kqzstikoi

rz{hts�hzs i wktst� i hoohwst i ko i r��vh�hzsrz� i sgh i �mk¬hws i �hmh i zks i �mk��svy i sl¯hz i rzski

wkztrnhmlsrkz� i ¥z i olws� i nqh i sk i rztqoorwrhzs i qznhmtslznrz� i ko i trsh i lw�qrtrsrkz i mh�qrmhn i ski

r��vh�hzsisghi�mk¬hwsit�kksgvy�isghiwkztsmqwsrkzi�km¯ti�hmhitqt�hznhnitrzwhisghimhvh{lzsitrshi

okmisghisqzzhviwkqvnizksiuhilw�qrmhnil�lrztsisghirzrsrlvih��hwslsrkz�

Ù�iwlthÞiulw¯�mkqznil�kqzs�i©�Ì̵���i�rvvrkziyhzi��mk¬hwsih��hzthtit�hzsikzitqt�hznhnisqzzhvi

wkztsmqwsrkzilqnrshn�Ú

ð_°hwhttlmyitqm{hytiski�mh�lmhiovkknigl�lmni�l�t

¤vkknigl�lmni�l�ti�hmhizksi�mk�hmvyi�mh�lmhninqhiskirztqoorwrhzsimhwk�zrsrkzikoisghir��kmslzwhi

ko i wkznqwsrz� i �mhwrth i tqm{hyt i ulthn i kz i lwsqlv i mr{hm i wkznrsrkzt� i £kmh i t�hwrorwlvvy� i ovkkni

ln¬qts�hzs i wl�lwrsrht i ko i �vlzzhn i nl�t i �hmh i olwskmhn i rz i sgh i htsr�lsrkz i ko i ovkkn i {kvq�h�i

lvsgkq�gisghitslmsinlshtikoiwkztsmqwsrkzi�km¯tiokmisghi�vlzzhninl�ti�hmhizksiyhsinhwrnhn�ijlthni

×Ó

Page 41: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

××

kzitqwgiqzmhlvrtsrwiovkkni{kvq�h�iovkknilzlvytrtilzniksghmitqm{hyti�hmhiwkznqwshn�

��iwlthÞir��mk�hmil�kqzs�i�µ�|�i�rvvrkziyhz�

ð_�lvwqvlsrkzikoi sghi rzshmhtsi�ly�hzsimhvlshni skiln{lzwhiwk��hztlsrkztiokmi sghi vl�thikmi vr�rsikoi

ortgrz�imr�gsinqhiskiglmukmi�mk¬hws

fghi £rzrtsmyi koi �lzni ¥zomltsmqwsqmh�i fmlzt�kmsi lzni fkqmrt�i nrni zksi t�hwroyi sghi wlvwqvlsrkzi

�hsgknikoi rzshmhtsi�ly�hzsi mhvlshni skiln{lzwhiwk��hztlsrkztiokmi vl�thikmi vr�rsikoi sghiortgrz�i

mr�gsi nqhi ski glmukmi �mk¬hwst�i pti li mhtqvsi koi sgrti lzni ksghmi olwskmt�i sghmhi �hmhi nrtwmh�lzwrhti

uhs�hhz i sgh i lwsqlv i rzshmhts i �ly�hzs i l�kqzst i nhshm�rzhn i uy i mh�ly�hzs i �hsgknt i ko i hlwgi

�mrzwr�lvilznirzshmhtsi�ly�hzsil�kqzstimhvlshniskiln{lzwhiwk��hztlsrkztiwlvwqvlshniuyi�mk¬hwsi

r��vh�hzsrz�iuknrht�itqwgiltisghi�slshikmÒlznivkwlvilqsgkmrsrht�

��iwlthÞir��mk�hmil�kqzs�i��§�}¦i�rvvrkziyhz�

£rzrtsmyikoisghi¢z{rmkz�hzs

ð_�mhnrsi�lzl�h�hzsikoivlznimhzsiwglm�htiokmiwk��mhghztr{hiolwrvrsrhtirzi°lsrkzlvixlm¯t

�mhnrsi�lzl�h�hzsikoivlznimhzsiwglm�htiokmiwk��mhghztr{hiolwrvrsrhtirzi°lsrkzlvixlm¯ti�ltizksi

sr�hvyilzni�mk�hmvyiwkznqwshni�lmsvyinqhiskirztqoorwrhzsimhwk�zrsrkzikoioqvorvvrz�irsti�rttrkz�i¤kmi

h�l��vh� i nhwrtrkz i �l¯rz� i kz i wkznqwsrz� i rz{htsr�lsrkz i okm i nhuskmt i �lt i nhvlyhn i uhwlqthi

zksrorwlsrkzi koi zh�i wmhnrsi �lti zksi �mk��svyi �mh�lmhn�i ¥zi wlthi koi zkz�ly�hzsi koi vlzni mhzsi

wglm�h�i sghi mh�rznhmi koi sghi �ly�hzsi �lti zksi tqoorwrhzsvyi �lnhi ski sghi nhuskm�i ¤kmi lzksghmi

rztslzwh�i�hm�rttrkziokmivlznimhzsiwkqvnigl{hiuhhziwlzwhvvhnirziwlthisghinhuskmiglnizksi�lrniokmi

sghivlznimhzsiwglm�htiokmilivkz�i�hmrkn�iÎk�h{hm�isghinhuskmtimh�hlshnvyimhwhr{hnili�hm�rttrkzi

okmivlznimhzs�

��iwlthÞir��mk�hmil�kqzs�iµ�~��|i�rvvrkziyhz�

£rzrtsmyikoi�hohzth

ð_�vlr� i okm i �hnrwlv i thm{rwh i ohht i mhvlshn i sk i ultrw i ohht i okm i gkt�rslvr�lsrkz i ls i gkt�rslvt i koi

�hvoª�hohzthi¤kmwht

pvsgkq�gi gkt�rslvti koi �hvoª�hohzthi ¤kmwht�i lti lzi rztqmlzwhi �hnrwlvi rztsrsqsrkzi hz�l�hni rzi

�hnrwlvithm{rwht�igl{hitytsh�iokmiwlmhoqvizqmtrz�itytsh��isghyinrnizksitqoorwrhzsvyiwkztrnhmisghi

wvlttrorwlsrkzikoiultrwiohhtiokmigkt�rslvr�lsrkz�i�grwgitgkqvnigl{hiuhhzinhshm�rzhni�lrzvyiulthni

kzisghizq�uhmikoizqmtrz�itsloo�iptilimhtqvs�isghrmi�hnrwlvithm{rwhiohhtiwlvwqvlshnikzisghiultrtikoi

sghiwvlttrorwlsrkzi�grwgimhovhwstisghilwsqlvizqmtrz�iwkznrsrkzti�ltizksiwglm�hn�

��iwlthÞir��mk�hmil�kqzs�i�}�§�i�rvvrkziyhz�

ð_Øzrsi�mrwhiokmiwmlzhik�hmlsrkziwglm�htirzisghithm{rwhiwkzsmlwsiokmismlzt�kms

�h�lmnrz�i sghilzzqlvi thm{rwhiwkzsmlwsi okmi smlzt�kmsikoi l��qzrsrkz�i�lmsti lzniksghmti ski smkk�ti

lzni rsti mhvlshni wmlzhi k�hmlsrkz�i wglm�hti mhvlshni okmi sghi wmlzhi k�hmlsrkzi �hmhi k{hm�lrn�i �lmsvyi

uhwlqthisghimhvh{lzsi�lm¯hsi�mrwhi�ltizksisl¯hzirzskilwwkqzsirzinhwrnrz�isghiqzrsiwktsikoiwmlzhi

k�hmlsrkziwglm�ht�ilzni�lmsvyiuhwlqthi rsi wlvwqvlshni�mh�rq�iokminhlvrz�i�rsgigl�lmnkqti rsh�ti

Page 42: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

×ß

rzwvqnrz�igkqmti rzhvr�ruvhi okmi sghi wmlzhi k�hmlsrkzi wglm�h�i lzni�lmsvyi uhwlqthi rsi nrni zksi thvhwsi

hwkzk�rwlvismlzt�kmsi�hsgknt�

��iwlthÞir��mk�hmil�kqzs�i©}�~}i�rvvrkziyhz�

ð_�qtsknyikoitkzkuqkyti�mkwqmhniuyisghi£lmrsr�hª�hvoª�hohzthi¤kmwh

�qtskny i ko i tkzkuqkyt i �mkwqmhn i uy i sgh i £lmrsr�hª�hvoª�hohzth i ¤kmwh i �lt i zks i �mk�hmvyi

wkznqwshn�i£kmhit�hwrorwlvvy�itk�hikoisghitkzkuqkytiglniuhhzirziwqtsknyiokmi�kmhisglzisgmhhi

yhlmtiuhwlqthisghi�hvoª�hohzthi¤kmwhinrnizksi�l¯hirsilimqvhiskiqthitkzkuqkytirziwgmkzkvk�rwlvi

kmnhmiuyithssrz�i�hltqmhtitqwgiltiwglz�hirziwkzsmkvikoitkzkuqkyt�ikoi�grwgiqthi�ltizksi�vlzzhni

�rsgrzi sghi sgmhhªyhlmi �qlvrsyi �lmmlzsyi �hmrkn�i ski lrmi tslsrkzti kmi ksghmi ulthti �grwgi �kqvni qthi

tkzkuqkyti�kmhiomh�qhzsvy�

��iwlthÞir��mk�hmil�kqzs�i§§µ���i�rvvrkziyhz�

ð_xmk�ksrkzikoiqsrvr�lsrkzikoi sghizl�i mkk�i rzi sghi�lrsrz�i tslsrkzilsi sghiglmukmi okmizl{lvi{htthvi

wmh�

fghizl�imkk�i�ltizksi�mk�hmvyi�lzl�hnirzisghi�lrsrz�itslsrkzi�lrzslrzhnilznik�hmlshniokmisghi

�qm�kthikoighv�rz�iwmh�i�h�uhmtimhvrh{hiolsr�qhikzisghiuhmsgikoihtwkmsi{htthvtilznitqu�lmrzht�i

hsw�i£kmhit�hwrorwlvvy�iuksgisghikoorwrlvtirziwglm�hikoi�lzl�rz�isghi�lrsrz�itslsrkzilsisghiglmukmti

lznisghikoorwrlvtikzihlwgi{htthvirziwglm�hikoiqtrz�isghi�lrsrz�itslsrkzilttr�zhnisghizl�imkk�tiski

wmh�i�h�uhmtikoi{htthvtilzniksghmiuklstirzilzirzovh�ruvhi�lzzhm�iptilimhtqvsikoisgrtilzniksghmi

olwskmt�i sghi zl�i mkk�i�lti wkzsrzqkqtvyi lttr�zhni ski lzni kwwq�rhni uyi t�hwrorwi�lmrzht�i�grwgi

wlqthnivk�ªvh{hviqsrvr�lsrkzikoisghizl�imkk��

Ù�i wlthÞi ulw¯�mkqzni l�kqzs�i |�©¦¦��}i �rvvrkzi yhzi �{lvqhi koi sghi zl{lvi {htthvi wmh�i �lrsrz�i

tslsrkzimh�rtshmhnirzisghizlsrkzlvi�mk�hmsyivhn�hmiltikoisghihznikoi¤¨|}}��Ú

ð_�hwkmnrz�ikoighl{yi�lwgrzhi�qztirzisghirz{hzskmyiln�rzrtsmlsrkziukk¯

fghi«mkqzni�hvoª�hohzthi¤kmwhinrnizksitsr�qvlshiliqzrorhni�hsgkniokmimhwkmnrz�ighl{yi�lwgrzhi

�qztirzisghirz{hzskmyiln�rzrtsmlsrkziukk¯il�kz�irstismkk�iqzrstilzniksghmt�iptilimhtqvsikoisgrti

lzniksghmiolwskmt�i�qlzsrsrhtilzniksghmi�hltqmh�hzsti�hmhiqznhmªikmik{hmªmh�kmshnirzinkwq�hzsti

okmisghirz{hzskmyiln�rzrtsmlsrkzi�mh�lmhniuyikoorwrlvtirzi�lmsrlviwglm�hikoiwkzsmkvvrz�irz{hzskmy�i

�kzth�qhzsvy� i mh�kmst i kz i rzwmhlth i km i nhwmhlth i rz i sgh i rz{hzskmy i ko i k�zhn i �mk�hmsrht� i lzni

kqstslznrz�il�kqzstinrnizksi�mhwrthvyi tgk�i sghilwsqlvi�qlzsrsrhtiuhwlqthi sghyi�hmhiulthnikzi

sghiluk{hª�hzsrkzhninkwq�hzst�

��iwlthÞir��mk�hmil�kqzs�i��¦�~}i�rvvrkziyhz�

p�mrwqvsqmh�i¤kmhtsmyilzni¤rtghmrhti¤rzlzwhi�km�kmlsrkzikoi l�lz

ð_�lvwqvlsrkzikoih��hzthtizhwhttlmyiokmi�mh�lmlsrkzikoi�km¯rz�i�l�hmtirzisghi�mk¬hwsiokmimhthlmwgi

nhvh�lshniski�mhohwsqmht

�h�lmnrz�ih��hzthtiokmi�mh�lmlsrkzikoi�km¯rz�i�l�hmtinhvh�lshniski�mhohwsqmht�isghiwlvwqvlsrkzi

�hsgkni�ltizksimh{rh�hnirzivr�gsikoiwglz�htirzisghizq�uhmikoi�km¯rz�i�l�hmtiskiuhi�mh�lmhn�i

Page 43: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

ßç

pti li mhtqvs�i h��hzthti okmi �mh�lmlsrkzi koi �km¯rz�i �l�hmti �hmhi wlvwqvlshni lv�ktsi lti sghi tl�hi

l�kqzsiltisglsirzisghi�mh{rkqtiortwlviyhlmilvsgkq�gisghizq�uhmikoi�km¯rz�i�l�hmtiskiuhi�mh�lmhni

lwsqlvvyinhwmhlthn�

��iwlthÞir��mk�hmil�kqzs�i�}�}©i�rvvrkziyhz�

 l�lzi¤rzlzwhi�km�kmlsrkziokmi��lvvilzni£hnrq�i¢zshm�mrth

ð_�kvvhwsrkzikoirztqmlzwhi�mh�rq�tiokmisghiwmhnrsirztqmlzwhiokmit�lvvilzni�hnrq�ihzshm�mrtht

³ghziwkvvhwsrz�irztqmlzwhi�mh�rq�tiokmisghiwmhnrsirztqmlzwhiokmit�lvvilzni�hnrq�ihzshm�mrtht�i

wmhnrs i �qlmlzshh i wkm�kmlsrkzt i rztslvvhn i�mkz� i �mk�ml�t i rz i sghrm i wk��qshm i tytsh� ikm i rz�qsi

rzwkmmhwsi nlsli kzi orzlvi lwwkqzst�i pti li mhtqvs�i sghi  l�lzi ¤rzlzwhi �km�kmlsrkzi okmi ��lvvi lzni

£hnrq�i ¢zshm�mrthi �lti rzokm�hni koi �mkz�i mrt¯i mlshti okmi nholqvsi koi nhuskmti lzni wkqvni zksi

nhshm�rzh i sgh i �mk�hm i rztqmlzwh i mlsh� i�kzth�qhzsvy� i sgh i rztqmlzwh i�mh�rq�t i�hmh i k{hmª i kmi

qznhmªwkvvhwshn�

��iwlthÞir��mk�hmil�kqzs�iµ�|�}©i�rvvrkziyhz�

fghi�gk¯ki�gq¯rzijlz¯

ð_p��vrwlsrkzikoinrtwkqzstikziormhirztqmlzwhiwkzsmlwst

�h�lmnrz� i ormh i rztqmlzwh i wkzsmlwst i�grwg i sgh i �gk¯k i�gq¯rz ijlz¯ i wkzwvqnhn i sk i wk{hm i rsti

ghln�qlmshmtilzniumlzwght�isghijlz¯inrnizksigl{hitqoorwrhzsiqznhmtslznrz�ikoisghiwkzshzstikminrni

zks i mh{rh� i rztqmlzwh i wk{hml�h� i lvsgkq�g i{lmrkqt i nrtwkqzst i�hmh i zh�vyi�mk{rnhn ik�rz� i ski

nhmh�qvlsrkzikoiwkzshzstikoiormhirztqmlzwhiwkzsmlws�iptilimhtqvs�isghthinrtwkqzsti�hmhizksil��vrhni

lzni�ly�hzstiokmiormhirztqmlzwhi�mh�rq�tisqmzhnikqsiskiuhiqzhwkzk�rwlv�

��iwlthÞir��mk�hmil�kqzs�i���µ}i�rvvrkziyhz�

Ïlztlri¥zshmzlsrkzlviprm�kmsi�k��i�sn�

ð_pn�rzrtsmlsrkzilzninrt�ktlvikoinhmhvrwsiwlmtirzisghilrm�kmsi�lm¯rz�ivkst

¥si skk¯i li vkz�i �hmrkni okmi sghiÏlztlri ¥zshmzlsrkzlviprm�kmsi�k��i �sn�i ski wkznqwsi lzyi tqm{hyi ski

rnhzsroyilinhmhvrwsiwlmirzisghilrm�kmsi�lm¯rz�ivkstilznilvtkiskiwglz�hisghitslsqtikoik{hmnqhª�lm¯rz�i

wlmti ski ËwqtsknyËilzni sghzi ski Ënrt�ktlvË�i�lmsvyiuhwlqthi sghiprm�kmsinrnizksi tsr�qvlshiwkzwmhshi

wmrshmrli ski nrt�kthi koi nhmhvrwsi wlmt�i pti li mhtqvsi koi sgrti lzni ksghmi olwskmt�i sghi prm�kmsi glni ski

nrt�kth i ko i nhmhvrws i wlmt i �rsgkqs i wkvvhwsrz� i sgh i k{hmnqh i �lm¯rz� i ohht� i fghmhokmh� i sghi

ln�rzrtsmlsrkzilzninrt�ktlvikoinhmhvrwsiwlmti�hmhizksil��mk�mrlsh�

Ù�i wlthÞi ulw¯�mkqzni l�kqzs�i µ|��§i �rvvrkzi yhzi �l�kqzsi h�qr{lvhzsi ski �lm¯rz�i ohhti okmi ��i

nhmhvrwsiwlmtirziwlthikoi�mk�hmiln�rzrtsmlsrkzilzninrt�ktlviÛhtsr�lsrkzÜ�Ú

 l�lzixkts

ð_pn�rzrtsmlsrkzikoior�hniltthstimhvlshniskihvhwsmrwitqutslsrkzih�qr��hzstiokmimhwhr{hni�k�hm�ihsw�i

koilzirzokm�lsrkzitytsh�

fghi l�lzixktsinrnizksi�mrshªkooi tk�hikoi sghrmi or�hniltthsti rzi rsti or�hniltthsi vhn�hm�i lvsgkq�gi

sghthior�hniltthstiglnizksiuhhzithm{rz�iokmiuqtrzhttilznirzisghioqsqmhilti�hvv�i�lmsvyiuhwlqthirsi

Page 44: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

ßQ

nrnizksizksroyinh�lms�hzstirziwglm�hikoinhwrtrkzikzizkziqthikoisghik�zhni�mk�hmsrht�iptilimhtqvs�i

sghi l�lzixktsik{hm�lrnior�hniltthsisl�iski�qzrwr�lvrsrhti�ghmhisghi l�lzixktsªk�zhni�mk�hmsrhti

gl{hi uhhzi vkwlshni uhwlqthi sghi wlvwqvlsrkzi �lti ulthni kzi sghi rzwkmmhwsi or�hni ltthsi vhn�hmi lti

�hzsrkzhniluk{h�

��iwlthÞir��mk�hmil�kqzs�i|��}��Ì|i�rvvrkziyhz�

ð_pukvrtg�hzsikoilimh�lmni�ly�hzsitytsh�iokmiwkk�hmlsr{hi�km¯iski�lrzslrzisghiuhlqsyikoi�lrvi

uk�ht

fghimh�lmni�ly�hzsitytsh�iokmiwkk�hmlsr{hi�km¯iski�lrzslrzisghiuhlqsyikoi�lrviuk�hti�ltizksi

wkztrnhmhniltizhwhttlmyiuhwlqthiuksgikqstkqmwrz�ilznir��vh�hzslsrkzikoitqwgi�km¯imh�lrzhni

rzlwsr{hi lzni uhwlqthi sghi uhlqsyi wkqvni uhi tqoorwrhzsvyi �lrzslrzhni uyi wvhlzrz�i thm{rwht�i hsw�i

�mk{rnhniuyih��vkyhhtikoiwkvvhwsrkzilzninhvr{hmyitslsrkzt�i°h{hmsghvhtt�isghi l�lzixktsinrnizksi

tqoorwrhzsvyiwkztrnhmi sghizhwhttrsyikoi sghiwkk�hmlsr{hi�km¯iski�lrzslrzisghiuhlqsyikoi�lrviuk�i

zkmih�l�rzhnisghihoohwstiloshmisghirzsmknqwsrkzikoisghi�km¯�iptilimhtqvs�isghi l�lzixktsinrnizksi

wkznqwsimh{rh�tirzwvqnrz�iwkztrnhmlsrkzikzilukvrtg�hzsikoisghitytsh��

��iwlthÞir��mk�hmil�kqzs�i|Ì��}¦i�rvvrkziyhz�

ð_¢tsr�lshikoikqstkqmwrz�ih��hzthtilsisghixktslvi�l{rz�i�hzshmt

´qstkqmwrz�ih��hzthti�hmhik{hmhtsr�lshn�i�lmsvyiuhwlqthisghighln�qlmshmtikoisghi l�lzixktsinrni

zksi tqoorwrhzsvyi qznhmtslzni hlwgi htsr�lshi �mh�lmhni uyi sghi xktslvi �l{rz�i �hzshmti lzni nrni zksi

tqoorwrhzsvyi�mk{rnhirztsmqwsrkztitqwgiltiliqzrorhni�qrnhvrzhiokmihtsr�lshikoikqstkqmwrz�ih��hzth�i

£kmhit�hwrorwlvvy�ilvsgkq�gimh�kmshni�km¯rz�igkqmt�i�grwgitglvvi okm�iliultrtikoi sghihtsr�lsh�i

nrnizksimhovhwsisghilwsqlvi�km¯rz�igkqmt�isghiqzmhlvrtsrwimh�kmshni�km¯rz�igkqmti�hmhiqthnirzisghi

htsr�lshi�rsgkqsilzyimh{rh�t�i¤kmilzksghmirztslzwh�imh�lmnrz�isghiqzrsi�mrwhikoi�hmtkzlvih��hzthi

okmi tgkmsªgkqmti �km¯hmt�i h��vkyhmt¡i wkzsmruqsrkzti ski qzzhwhttlmyi tkwrlvi rztqmlzwhi �mh�rq�t�i

hsw�i�hmhilnnhniskisghihtsr�lsh�

��iwlthÞir��mk�hmil�kqzs�i�©©�|�i�rvvrkziyhz�

°lmrsli¥zshmzlsrkzlviprm�kmsi�km�kmlsrkz

ð_pn�rzrtsmlsrkzilzninrt�ktlvikoinhmhvrwsiwlmtirzisghilrm�kmsi�lm¯rz�ivkst

¥si skk¯i li vkz�i �hmrkni okmi sghi °lmrsli ¥zshmzlsrkzlvi prm�kmsi �k��i �sn�i ski wkznqwsi lzyi tqm{hyi ski

rnhzsroyilinhmhvrwsiwlmirzisghilrm�kmsi�lm¯rz�ivkstilznilvtkiskimhvkwlshik{hmnqhi�lm¯rz�iwlmtiskili

ËwqtsknyËithwsrkzilznisghziskiËnrt�ktlvË�iptilimhtqvsikoisgrtilzniksghmiolwskmt�isghiprm�kmsiglniski

nrt�kth i ko i nhmhvrws i wlmt i �rsgkqs i wkvvhwsrz� i sgh i k{hmnqh i �lm¯rz� i ohht� i fghmhokmh� i sghi

ln�rzrtsmlsrkzilzninrt�ktlvikoinhmhvrwsiwlmti�hmhizksil��mk�mrlsh�

Ù�i wlthÞi ulw¯�mkqzni l�kqzs�i µ©�µ¦i �rvvrkzi yhzi �l�kqzsi h�qr{lvhzsi ski �lm¯rz�i ohhti okmi �©Ìi

nhmhvrwsiwlmtirziwlthikoi�mk�hmiln�rzrtsmlsrkzilzninrt�ktlviÛhtsr�lsrkzÜ�Ú

ð_xly�hzstikoitqutrnrhtiokmizkrthiwkzsmkvi�km¯tilsitwgkkvtilzniksghmiolwrvrsrht

�h�lmnrz�i �ly�hzsti koi tqutrnrhti okmi zkrthi wkzsmkvi�km¯ti lsi twgkkvti lzni ksghmi olwrvrsrht�i lmhli

hvr�ruvhiokmisghitqutrnrhti�ltinhtr�zlshniulthnikzi�mk¬hwsrkztikzizkrthirzshztrsyilzniomh�qhzwyi

Page 45: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

ß­

lmkqznisghiprm�kmsilznisghitqutrnrhti�hmhi�lrniskih{hmyitwgkkvilzniksghmiolwrvrsyi�rsgrzisghilmhl�i

pti li mhtqvs�i sghi tqutrnrhti �hmhi �lrni h{hzi ski twgkkvti lzni ksghmi olwrvrsrhti �grwgi nrni zksi �hhsi

wkznrsrkztikoizkrthirzshztrsyilzniomh�qhzwyiokmisghitqutrnrhtitsr�qvlshnirzizksrorwlsrkzt�ihsw�

��iwlthÞir��mk�hmil�kqzs�i|�µ�}Ìi�rvvrkziyhz�

°lsrkzlvi¥ztsrsqshikoip�mkurkvk�rwlvi�wrhzwht

ð_¥��vh�hzslsrkzikoili�hzhiulz¯i�mk¬hws

�h�lmnrz� i l i �hzh i ulz¯ i �mk¬hws� i sgh i °lsrkzlv i ¥ztsrsqsh i ko i phmkurkvk�rwlv i �wrhzwht i nrn i zksi

wkzorm�ih�rtshzwhikoih�wglz�hluvhi�hm�i�vlt�i�ghzirsiwkzwvqnhnisghil�mhh�hzsikzih�wglz�hi

koi gkvnrz�i �hm�i �vlt��i xly�hzsti koi �kzsgvyi �l�hti ski �lmsªsr�hi h��vkyhhti nrni zksi mhovhwsi

lwsqlvi�km¯rz�iwkznrsrkzti�ghmhisghthih��vkyhhti�hmhihz�l�hnirzilttrtslzsi�km¯iokmimhthlmwgi

�km¯iksghmisglzikqstkqmwrz�i�mk¬hws�

Ù� i wlthÞ i r��mk�hm i l�kqzs� i �}�}© i �rvvrkz i yhz� i ulw¯�mkqzn i l�kqzs� i �||�}| i �rvvrkz i yhzi

��lmsªsr�hih��vkyhht¡i�l�htirzisghi�hmokm�lzwhimh�kmsikzisghikqstkqmwrz�i�mk¬hws�Ú

°lsrkzlvip�hzwyiokmisghipn{lzwh�hzsikoi��kmstilzniÎhlvsg

ð_�lvwqvlsrkzikoimhzstikoikoorwht�ihsw�il�kz�it�kmstiolwrvrsrhtilzniksghmt

�lvwqvlsrkzi koi mhzsti koi koorwht�i hsw�i l�kz�i t�kmsti olwrvrsrhti lzni ksghmti nroohmhni nh�hznrz�i kzi

shzlzstiuhwlqthisghi°lsrkzlvip�hzwyiokmisghipn{lzwh�hzsikoi��kmstilzniÎhlvsginrnizksithsiq�i

rstik�zimhzsiwlvwqvlsrkzitslznlmnt�i£kmhit�hwrorwlvvy�i sghip�hzwyi�lnhirsi ¬qtsili�mlwsrwhizksili

mqvhiskiwkvvhwsimhzstiwlvwqvlshnirzilwwkmnlzwhi�rsgisghizlsrkzlvi�k{hmz�hzs¡titslznlmnt�ilzninqhi

ski vlw¯i koi sghi mhzsi wlvwqvlsrkzi tslznlmn�i kwwltrkzlvvyi l��vrhni nroohmhzsi mhzsi l�kqzsti omk�i sghi

l�kqzstiwlvwqvlshnirzilwwkmnlzwhi�rsgisghizlsrkzlvitslznlmnt�

��iwlthÞir��mk�hmil�kqzs�i|Ì�}|i�rvvrkziyhz�

 l�lzi�lrv�lyi�kztsmqwsrkz�ifmlzt�kmsilznifhwgzkvk�yip�hzwy

ð_�lvwqvlsrkz i ko i kqstkqmwrz� i h��hztht i okm i thm{rwht i tqwg i lt i �mk{rnrz� i �hlvt i sk i mhtrnhzst i koi

h��vkyhht¡inkm�rskmy

�h�lmnrz�ikqstkqmwrz�ithm{rwhtitqwgilti�mk{rnrz�i�hlvtiskimhtrnhzstikoih��vkyhht¡inkm�rskmyirzi

mht�kzth i sk i sgkth i mhtrnhzst¡ i mh�qhtst� i sgh i kqstkqmwrz� i h��hztht i �hmh i k{hmªwlvwqvlshn� i ¤kmi

h�l��vh�i�lsqmnlyi�ltinhorzhniltili�hlvithm{rwhinlyilvsgkq�gisghimhtrnhzst¡imh�qhtstiokmi�hlvti

�hmh i tqutslzsrlvvy i oh�hm i nqmrz� i �hh¯ªhznt i sglz i �km¯rz� i nlyt� i ¤km i lzksghm i rztslzwh� i sghi

wlvwqvlsrkzinrnizksimhovhwsilwsqlvi�km¯rz�iwkznrsrkztikoisghimhvh{lzsithm{rwhi�km¯hmt�

��iwlthÞir��mk�hmil�kqzs�iµ}�¦}i�rvvrkziyhz�

¢ltsi °r��kzi ¢��mhtt�lyi �k��lzyi �r�rshn�i �hzsmlvi °r��kzi ¢��mhtt�lyi �k��lzyi �r�rshni

lzni³htsi°r��kzi¢��mhtt�lyi�k��lzyi�r�rshn

ð_�lvwqvlsrkzikoi�lmsªsr�hi�km¯hmt¡i�l�htiokmisghiskvviwkvvhwsrkzithm{rwh

³ghziwlvwqvlsrz�i�lmsªsr�hi�km¯hmt¡i�l�hti okmi sghi skvviwkvvhwsrkzithm{rwhikzih��mhtt�lyt�i sghi

¢��mhtt�lyi�k��lzrhtinrnizksi�mhwrthvyi mhwk�zr�hi sghilwsqlvi trsqlsrkzikoi tqwgiuqtyigkqmti ski

Page 46: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

ß²

mh�qrmhi�lmsªsr�hi�km¯hmt�iptili mhtqvsikoi sgrti lzniksghmi olwskmt�i sghyil��vrhni sghiqzrsi�mrwhikoi

vlukm i okm i sgh i |§ªgkqm i nly i lzn i zr�gs i thm{rwht� i lzn i sghrm i wlvwqvlsrkzt i sqmzhn i kqs i sk i uhi

qzhwkzk�rwlv�

Ùµi wlthtÞi r��mk�hmi l�kqzs�i ¦Ì�©�i �rvvrkzi yhzi �¢ltsi °r��kzi ¢��mhtt�lyi �k��lzyi �r�rshn��i

¦µ�̦i �rvvrkzi yhzi ��hzsmlvi °r��kzi ¢��mhtt�lyi �k��lzyi �r�rshn��i |~�µ¦i �rvvrkzi yhzi �³htsi

°r��kzi¢��mhtt�lyi�k��lzyi�r�rshn�Ú

ð_�hnqwsrkzikoivrohiwywvhiwktstiokmiwklsrz�ilitshhvigr�g�lyiumrn�ht

³ghzi thvhwsrz�i t�hwrorwlsrkzti okmi li ghl{yªnqsyi wklsrz�i koi gr�g�lyi umrn�ht�i sghi ¢��mhtt�lyi

�k��lzrhti nrni zksi wvlmrorhni wmrshmrli okmi wgkktrz�i uhs�hhzi �|i wklsrz�i lzni �§i wklsrz��i �lmsvyi

uhwlqthi sghyi nrni zksi wlvwqvlshi li thm{rwhi vrohi koi sghi wklsrz�i �grwgi �lti zhwhttlmyi ski htsr�lshi

hzsrmhiwktstiwk{hmrz�iomk�iwkztsmqwsrkziski�lrzshzlzwhilznimh�lrm�izl�hvyivrohiwywvhiwktst�iptili

mhtqvs�ihwkzk�rwlviwklsrz�i�ltizksihztqmhn�

Ùµ i wlthtÞ i ulw¯�mkqzn i l�kqzs� i |�¦§Ì�~µ i �rvvrkz i yhz i �¢lts i °r��kz i ¢��mhtt�ly i �k��lzyi

�r�rshn��i���Ì|�©|i�rvvrkziyhzi��hzsmlvi°r��kzi¢��mhtt�lyi�k��lzyi�r�rshn��i�§§�}|i�rvvrkzi

yhzi�³htsi°r��kzi¢��mhtt�lyi�k��lzyi�r�rshn�i�l�kqzstikoihoohwsti rziwlthikoil��vyrz�i�§i

wklsrz�irztshlnikoi�|iwklsrz�iÛhtsr�lshirzi§}iyhlmtÜ�Ú

£hsmk�kvrslzi¢��mhtt�lyi�k��i�sn�

ð_¥��vh�hzslsrkzitytsh�iski�lrzslrzilzniln�rzrtsmlshi¢f�ih�qr��hzs�ihsw�

�h�lmnrz�ilishl�itytsh�ikoih�hm�hzwyimht�kzthithm{rwhti�grwgi�lrzslrzilzniln�rzrtsmlshi¢f�i

h�qr��hzs�i hsw��i sghizq�uhmikoi shl�ti�ltinhshm�rzhni�rsgkqsi tqoorwrhzsiqznhmtslznrz�ikoi sghi

lwsqlvi r��vh�hzslsrkzi koi tqwgi thm{rwht�i fghmhokmh�i sghi �k��lzyi nrni zksi wkztrnhmi km�lzr�rz�i

shl�tiomk�ilzihwkzk�rwlvitslzn�krzs�itqwgiltimhnqwrz�isghizq�uhmikoishl�tinqmrz�ilisr�hitvksi

�ghzilwsqlvizhhntiokmitqwgithm{rwhilmhi{hmyioh��i

��iwlthÞir��mk�hmil�kqzs�iµ©�||i�rvvrkziyhz�

Îlztgrzi¢��mhtt�lyi�k��lzyi�r�rshn

ð_¢tsr�lshikoivlukmih��hzthtiokmi¢f�ikuthm{hmtirzisghiskvviwkvvhwsrkzithm{rwh

³ghz i htsr�lsrz� i vlukm i h��hztht i okm i ¢f� i kuthm{hmt i rz i sgh i skvv i wkvvhwsrkz i thm{rwh i kzi

h��mhtt�lyt� i sgh i �k��lzy i nrn i zks i �l¯h i wkztrnhmlsrkz� i �qwg i hzkq�g i sk i hztqmh i �mk�hmi

�hmtkzzhvi lmmlz�h�hzsti rzi mht�kzthi ski wglz�hi rzi smloorwi{kvq�hiuyi sr�hi tvks�ipti li mhtqvs�i sghi

vlukmi h��hzthti �hmhi k{hmhtsr�lshni �rsgi ¢f�i kuthm{hmti uhrz�i lttr�zhni okmi li �gkvhi nlyi �|§i

gkqmt��

��iwlthÞir��mk�hmil�kqzs�iµ§��¦i�rvvrkziyhz�

fghiØzr{hmtrsyikoifk¯yk

ð_�lvwqvlsrkzikoimhzstikoivlznilzniuqrvnrz�t

³ghzi wlvwqvlsrz�i mhzsti koi vlzni lzni uqrvnrz�t�i sghi Øzr{hmtrsyi koi fk¯yki nrni zksi tqoorwrhzsvyi

wkztrnhmisghi�qm�kmsikoisl¯rz�ish��kmlvihltrz�i�hltqmhtiski�mh{hzsiliml�rnirzwmhlthirzisghimhzsti

Page 47: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

ßP

okmi shzlzsti�gkiglniuhhzi�hm�rsshni skiqthi sghizlsrkzlvi�mk�hmsrhtiuhokmhi¤¨|}}µ�ijhwlqthikoi

sgrti lzniksghmi olwskmt�i rzi wlthi mhzsti okmi sghi thwkzniglvoi koi¤¨|}}§iwlvwqvlshnikzi sghiultrti koi

ukk¯i{lvqhikoior�hniltthstih�whhni��}¦isr�htikoisghizlsrkzlvi�mk�hmsyimhzsiwglm�hiokmi¤¨|}}µ�i

sghiØzr{hmtrsyiskk¯ish��kmlvihltrz�i�hltqmhtitqwgiltithssrz�isghimhzstilsi��}¦isr�htikoisghimhzsi

wglm�hiokmi¤¨|}}µ�ifghmhokmh�isghmhi�hmhitqutslzsrlvinrtwmh�lzwrhtiuhs�hhzimhzstiwlvwqvlshniuyi

l��vyrz�i sh��kmlvi hltrz�i �hltqmhti lzni mhzsti wlvwqvlshni kzi sghi ultrti koi ukk¯i {lvqhi koi or�hni

ltthsti mhvlshni ski zh�i vhltrz��i pti li mhtqvs�i sghi Øzr{hmtrsyi nrni zksi wkvvhwsi �mk�hmi mhzst�i �grwgi

nl�l�hnisghiolrmzhttikoimhzst�i

��iwlthÞir��mk�hmil�kqzs�i|¦�Ì}i�rvvrkziyhz�

fk¯yki£hnrwlvilzni�hzslviØzr{hmtrsy

ð_£hsgkntikoithm{rwhiwkzsmlwsilznimhzslviwkzsmlwsikoiolwrvrsrhtilzni�kknt�ihsw�

³ghzi wkzwvqnrz�i li thm{rwhi wkzsmlws�i hsw��i sghi fk¯yki £hnrwlvi lzni �hzslvi Øzr{hmtrsyi nrni zksi

tqoorwrhzsvyi wkztrnhmi hztqmrz�i sghi olrmzhtt�i wk��hsrsr{hzhtti lzni smlzt�lmhzwyi koi sghi wkzsmlws�i

jhwlqthi koi sgrti lzni ksghmi olwskmt�i sghi ksghmi �lmsyi koi sghi wkzsmlwsi �rsgi rztqoorwrhzsi lurvrsyi ski

r��vh�hzsisghithm{rwhirzisghiwkzsmlws�i�lnhilitquwkzsmlwskmiskir��vh�hzsi�ktsikoisghithm{rwh�i

£kmhk{hm�isghiØzr{hmtrsyiwkzwvqnhnilizh�ksrlshniwkzsmlwsiulthnikzirsti¬qn��hzsikoinhtr�zlsrz�i

sghithm{rwhtiltiliwlthi�ghmhiwk��hsrsrkzi�ltizksilvvk�hniomk�isghi{rh��krzsikoisghizlsqmhikmi

�qm�kthtikoisghiwkzsmlws�ilvsgkq�giksghmiwk��lzrhti�hmhiwl�luvhikoir��vh�hzsrz�isghithm{rwhti

rzisghiwkzsmlws�iptilimhtqvs�isghiwkzsmlwsi�hsgknti�hmhizksil��mk�mrlsh�

��iwlthÞir��mk�hmil�kqzs�i�©}�§�i�rvvrkziyhz�

Ïyqtgqi�lrv�lyi�k��lzy

ð_�lvwqvlsrkzi�hsgkntiokmigkmr�kzslviokmwhilsitq��kmsrz�i�lmsikoilimlrv�lyiumrn�hirzisghinhtr�z

³ghziwlvwqvlsrz�igkmr�kzslviokmwhiski�h{hvi|ihlmsg�ql¯hi�ksrkzilsitq��kmsrz�i�lmsikoilimlrv�lyi

umrn�hirzisghinhtr�z�iÏyqtgqi�lrv�lyi�k��lzyinrnizksil��vyisghi�l�r�q�igkmr�kzslvithrt�rwi

rzshztrsyi koi sghi vk�hmi tsmqwsqmhi �grwgi �lti ski uhi wkzzhwshni �rsgi sghi tq��kmsrz�i �lms�i �lmsvyi

uhwlqthi sghi �k��lzyi nrni zksi tqoorwrhzsvyi mhwk�zr�hi gk�i ski glznvhi sghi �l�r�q�i gkmr�kzslvi

thrt�rwirzshztrsyikoisghivk�hmitsmqwsqmhirzihlmsg�ql¯hªmhtrtslzsinhtr�zikoisghitq��kmsrz�i�lms�ipti

limhtqvs�ih�qr��hzsilzniksghmirztslvvlsrkztikoisghitq��kmsrz�i�lmsinrnizksigl{hitqoorwrhzsithrt�rwi

mhtrtslzwh�i fghmhokmh�i sghi lthrt�rwi wl�lwrsyi ¥¥�i�grwgi mhohmti ski li wl�lwrsyi ski �mk��svyi mhtskmhi

tsmqwsqmhioqzwsrkztiloshmilzihlmsg�ql¯h�i�ltizksithwqmhnilsitq��kmsrz�i�lmsikoilimlrv�lyiumrn�h�

��iwlthÞir��mk�hmil�kqzs�iµ��~|i�rvvrkziyhz�

°ffi¢ltsi�km�kmlsrkzilzni°ffi³htsi�km�kmlsrkz

ð_pn�rzrtsmlsrkzikoishvh�gkzhi�kvhtiqznhmitq�hm{rtrkz

�h�lmnrz�isghiln�rzrtsmlsrkzikoishvh�gkzhi�kvhtiqznhmitq�hm{rtrkz�ith{hmlvirzt�hwsrkzti�hmhizksi

wkznqwshn i rz i lwwkmnlzwh i �rsg i sgh i rzt�hwsrkz i wywvh i nqh i sk i rztqoorwrhzs i mhwk�zrsrkz i ko i sghi

r��kmslzwh i ko i wkznqwsrz� i rzt�hwsrkzt i rz i wk��vrlzwh i �rsg i sgh i rzt�hwsrkz i �kvrwy i lzn i ksghmi

mhvh{lzs i nrmhwsrkzt i qznhm i ln�rzrtsmlsrkz i mqvht� i ¥z i lnnrsrkz� i tk�h i umlzwg i koorwht i �hmh i zksi

Page 48: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

ß¹

h�qr��hni �rsgi �kvhi shtshmti uhwlqthi koi rztqoorwrhzsi wkztrnhmlsrkzi kzi gk�i �lzyi �kvhi shtshmti

tgkqvniuhirztslvvhn�iptilimhtqvs�irzt�hwsrkzti�hmhizksi�mk�hmvyiwkznqwshnirzilwwkmnlzwhi�rsgisghi

rzt�hwsrkzi�kvrwyilzniksghmimhvh{lzsinrmhwsrkzt�

Ù| i wlthtÞ i ulw¯�mkqzn i l�kqzst� i �µ�}�§�|| i�rvvrkz i yhz i �°ff i¢lts i�km�kmlsrkz�� i |��}|Ì�|~i

�rvvrkziyhzi�°ffi³htsi�km�kmlsrkz�i�l�kqzsih�qr{lvhzsiskior�hniltthstikoisghishvh�gkzhi�kvhti

qznhmitq�hm{rtrkz�Ú

ð_¥��vh�hzslsrkzi tytsh�ti wkzwhmzrz�i wkzorm�lsrkzi koi lwsqlvi �hmokm�lzwhti koi wk��qzrwlsrkzi

h�qr��hzsirztslvvlsrkzilzniksghmimhvh{lzsi�km¯tilsitqutwmruhmt¡igk�ht

�h�lmnrz� i wk��qzrwlsrkz i h�qr��hzs i rztslvvlsrkz i lzn i ksghm i mhvh{lzs i �km¯t i ls i tqutwmruhmt¡i

gk�ht�isghi°ffi�km�kmlsrkztinrnizksigl{hi�lzqlvtikzigk�iskiwkzorm�ilwsqlvi�hmokm�lzwhtilzni

nrnizksiwvhlmvyinhorzhiwmrshmrliokmisghitwk�hikoil��vyrz�ih�smliwk��kzih��hzthiokmisghi�mkwhttiski

sghikqstkqmwrz�ih��hzth�i�ghzil��vrwluvh�iptilimhtqvs�iwkzorm�lsrkzikoi�hmokm�lzwhtilzniwvlr�ti

okmirstih��hzthti�hmhizksi�mk�hmvyi�lnhilznisghikqstkqmwrz�ih��hzthti�hmhik{hm�lrn�i

Ù|i wlthtÞi r��mk�hmi l�kqzst�i |���}i �rvvrkzi yhzi �°ffi ¢ltsi �km�kmlsrkz��i |©�}}i �rvvrkzi yhzi

�°ffi³htsi�km�kmlsrkz�Ú

UVWXYZ[\ï^_U¸VWY�d\�V¸Z�X\XZ\X�V\·YVX\�[b\X�V\¼�âY[VX\é�\W�eVeë

���_¥��mk{h�hzsti�lnhi rzi sghitslshitqutrnr�hni�mk¬hwstiqznhmsl¯hziuyi vkwlvilqsgkmrsrhtiqznhmi sghi

¬qmrtnrwsrkzikoi sghi£rzrtsmyikoi�lzn�i ¥zomltsmqwsqmh�ifmlzt�kmsi lznifkqmrt�iuyi tsr�qvlsrz�ilzni

�quvrwr�rz�i �mk{rtrkzti kzi gk�i ski mhsqmzi sghi tslshi tqutrnrhti mhvlshni ski �hzlvsrhti rzi wlthi koi

urnªmr��rz�i�thhi�l�hi©���i

�|�_´�hmlsrkz i tslsqt i ko i sgh i rznh�hznhzs i ln�rzrtsmlsr{h i l�hzwrht i�grwg i�hmh i mhkm�lzr�hn i omk�i

t�hwrlvi�quvrwiwkm�kmlsrkzt�ihsw�

fgh i jklmn i ko i pqnrs i wkznqwshn i sgh i orhvn i lqnrst i ko i |¦ i l�hzwrht i l�kz� i sgh i rznh�hznhzsi

ln�rzrtsmlsr{hil�hzwrhti�grwgi�hmhimhkm�lzr�hniomk�it�hwrlvi�quvrwiwkm�kmlsrkzt�ihsw�

fghi lqnrsi orznrz�ti �hmhi tq��lmr�hni lti okvvk�t�i ���i �h�lmnrz�i sghrmi orzlzwh�i tk�hi l�hzwrhti

�rsgkqsilzyi�lmsrwqvlmimhltkztinrnizksilnk�sisghith��hzslsrkzi�hsgkn�iuyi�grwgisghitqutrnr�hni

ln�rzrtsmlsr{hi wktsti tglvvi uhi th�lmlshvyi mhwkmnhni uyi yhlmi koi sghi �ly�hzs�i lvsgkq�gi sghyi�hmhi

tq��kthni ski lnk�si sghi luk{hª�hzsrkzhni �hsgkni rzi �mrzwr�vhi lti sghi smlztohmi �hsgkni okmi sghi

vrlurvrsyikoisghitqutrnr�hniln�rzrtsmlsr{hiwktst�i£hlz�grvh�ith{hmlviksghmil�hzwrhtiskk¯ilwwkqzsi

koi l�kqzsti �rsgi vrssvhi �kshzsrlvi ski uhi qthni uyi sghi hzni koi orzlvi ortwlvi yhlmi okmi sghi �rnªshm�i

ku¬hwsr{hti�ghzi wlvwqvlsrz�i ln�rzrtsmlsr{hi wktsti ski uhi tqutrnr�hn�i lzninhnqwshni sghi�gkvhi kmi

�lmsikoisghitqutrnr�hniln�rzrtsmlsr{hiwktst�i�|�i�h�lmnrz�ik�hmlsrkzlvilwgrh{h�hzst�i�kmhisglzi

Ì}Ñikoi �mlnqlshti koi tk�hi twgkkvi olwrvrsrhti okqzni h��vky�hzsi�grwgi nrni zksi wkzokm�i ski sghi

okqznrz�iku¬hwsr{htikoisgkthitwgkkviolwrvrsrht�iptiokmik�hmlsrkzikoimhtrnhzwhiolwrvrsrhtilznimhvlshni

olwrvrsrht�i�lzyi mhtrnhzsti koi tk�hi olwrvrsrhti nrni zksi�hhsi�rsgi sghi okqznrz�i ku¬hwsr{ht�ip�lmsi

Page 49: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

ßÍ

omk� i sgrt� i th{hmlv i olwrvrsrht i �hmh i skk i tvk� i sk i �l¯h i �mk�mhttr{h i �mh�lmlsrkz i sk�lmn i sghi

lukvrtg�hzs�iptiokmik�hmlsrkzikoivlm�hªtwlvhiolwrvrsrht�ith{hmlviolwrvrsrhtihlmzhni�kmhisglzi©}Ñi

koisghrmiskslvihlmzrz�tiomk�iqtl�hti�grwginrnizksiwkzokm�iskihlwgik�hmlsrz�il�hzwy¡tiku¬hwsr{ht�i

�µ� i �h�lmnrz� i sgh i wkzsmlwst i �rsg i loorvrlshn i wkm�kmlsrkzt� i �kts i ko i sgh i l�hzwrht i wkzwvqnhni

zh�ksrlshni wkzsmlwsti lwwkmnrz�i ski sghrmi ¬qtsrorwlsrkzi �grwgi tslshti Ëwk��hsrsrkzi rti zksi lvvk�hni

omk�isghi{rh��krzsikoirstizlsqmhikmi�qm�ktht�Ë

fghmhokmh�isghijklmniln{rthtiltiokvvk�t�i�kzwhmzrz�i����isghimhvh{lzsil�hzwrhtitgkqvniwkztrnhmi

lnk�srz�i sghi th��hzslsrkzi �hsgkni lti sghi smlztohmi �hsgkni okmi sghi vrlurvrsyi koi sghi tqutrnr�hni

ln�rzrtsmlsr{hi wktst�i fghi l�hzwrhti �grwgi wkztrnhmi sgh�thv{hti lti gkvnrz�i l�kqzsti �rsgi vrssvhi

�kshzsrlviskiuhiqthniuyisghihznikoiorzlviortwlviyhlmiokmisghi�rnªshm�iku¬hwsr{hti�ghziwlvwqvlsrz�i

ln�rzrtsmlsr{hiwktstiskiuhitqutrnr�hnitgkqvniwkztrnhminhnqwsrz�isghi�gkvhikmi�lmsikoisghigkvnrz�i

l�kqzst�i �kzwhmzrz�i �|��i sghi l�hzwrhti mqzzrz�i twgkkvi olwrvrsrhti tgkqvni sl¯hi oqvvi lwwkqzsi koi

tkwrlvizhhntilznitgkqvniwkztrnhmihlwgiolwrvrsy¡ti�lytikoiuhrz�irzwvqnrz�irstitwlvh�ifghil�hzwrhti

mqzzrz�i mhtrnhzwhi olwrvrsrhti lzni mhvlshni olwrvrsrhti tgkqvni glzni k{hmi kmi smlztohmi sghthi olwrvrsrhti

�mk��svyi kzi lti ln{lzsl�hkqti wkznrsrkzti lti �kttruvhi lwwkmnrz�i ski �vlzt�i �grvhi lvtki �lyrz�i

lsshzsrkziski�lm¯hsiwkznrsrkzt�ifghil�hzwrhtimqzzrz�ivlm�hªtwlvhiolwrvrsrhtitgkqvniwkztrnhmihlwgi

olwrvrsy¡t i�lyt i ko i uhrz� i kz i sgh i ultrt i ko i sgh i okqznrz� i �qm�ktht i lt i tsr�qvlshn i rz i sgh i Ë�l�i

wkzwhmzrz�isghi¥znh�hznhzsipn�rzrtsmlsr{hip�hzwrhtË�i�kzwhmzrz�i�µ��isghiwk��hsrsr{hzhttilzni

smlzt�lmhzwyikoiwkzsmlwsti�rsgiloorvrlshniwkm�kmlsrkztitgkqvniuhihzglzwhnilzni�kmhihwkzk�rwlvi

lznihoorwrhzsik�hmlsrkzitgkqvniuhithwqmhn�i£kmhk{hm�i sghijklmni okqznikqsi sglsi tk�hil�hzwrhti

nrnizksi thsiq�izq�hmrwlvi slm�hsti okmi sghrmik�hmlsrkzilwgrh{h�hzsi rzi sghrmi�rnªshm�iku¬hwsr{ht�i

fghmhokmh�i sghi jklmni ln{rthti sglsi sghyi tgkqvni thsi q�i l��mk�mrlshi zq�hmrwlvi slm�hsti uyi sl¯rz�i

lwwkqzsi koi sghi k�hmlsrkzlvi zlsqmhi lti �hvvi lti uhrz�i ulthni kzi sghi okqznrz�i ku¬hwsr{hti koi hlwgi

l�hzwy�i�ghzisghyi�mh�lmhisghizh�si�rnªshm�iku¬hwsr{ht�

fghijklmni�rvviwkzsrzqhiskilqnrsiorzlzwrlviloolrmtilznik�hmlsrkzlvi�lzl�h�hzsitslsqtirzwvqnrz�i

k�hmlsrkzlvilwgrh{h�hzstikoihlwgirznh�hznhzsiln�rzrtsmlsr{hil�hzwy�

UVWXYZ[\ê^_U¸VWY�d\�V¸Z�X\Z[\�abYX\�VøaVeXVb\â�\X�V\·YVX\éï\W�eVeë

���_pqnrsimhtqvstiwkzwhmzrz�i´oorwrlvi�h{hvk��hzsipttrtslzwhi�´�p�

¥zimht�kzthiskisghilqnrsimh�qhtsiomk�isghiÎkqthikoi�kqzwrvvkmt�isghijklmnikoipqnrsimh�kmshnisghi

lqnrs i mhtqvst i wkzwhmzrz� i ´oorwrlv i �h{hvk��hzs i pttrtslzwh i �´�p� i rz i �h�sh�uhm i |}}��i

¤qmsghm�kmh� i sgh i jklmn i wkznqwshn i lqnrst i lzn i tqm{hyt i �rzwvqnrz� i sgh i orhvn i lqnrst� i kz i ���i

kqstkqmwrz�iwkzsmlwstiskinh{hvk��hzsiwkztqvslzst�i°x´tilzniksghmihzsrsrhtilzni�|�isghih�hwqsrkzi

tslsqtikoih�hm�hzwyilrniokvvk�rz�isghi�q�lsmlikootgkmhihlmsg�ql¯h�

�kzwhmzrz�i����isghijklmnirnhzsrorhnisghimhªwkztr�z�hzsiwkzsmlwst�i�grwgiglniuhhziwkznh�zhni

okm i rzl��mk�mrlsh i lwwkqzsrz� i lzn i r��mk�hm i �ly�hzs i �mkwhnqmht i rz i sgh i �mh{rkqt i lqnrst i rzi

Page 50: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

ßÓ

lttkwrlsrkz i�rsg i �µ i �mk¬hwst i uhs�hhz i  l�lz i ¥zshmzlsrkzlv i�kk�hmlsrkz ip�hzwyi � ¥�p� i lzni

wkztqvslzstirzi��iwkqzsmrht�iltiuhrz�iµ§iwlthtirz{kv{rz�ixlwrorwi�kztqvslzsti¥zshmzlsrkzlvi�x�¥�i

lzni|iwlthtirz{kv{rz�i´¨´i�km�kmlsrkz�i�grwgiglniokm�hniliwkztkmsrq�i�rsgix�¥�iskslvrz�iµ�i

wlthti �gkthi skslvi l�kqzsi omk�i r��mk�hmi urvvrz�ti ski  ¥�pi mhlwghni Ì}�§�i �rvvrkzi yhz�i ³rsgi

mh�lmn i sk i sgrt i orznrz�� i rs i rt i zhwhttlmy i okm i sgh i £rzrtsmy i ko i ¤kmhr�z i poolrmt i lzn i  ¥�p i ski

wkzsrzqkqtvy i tsmhz�sghz i wkqzshm�hltqmht i l�lrzts i omlqn i lzn i lvtk i tsmr{h i sk i �mh{hzs i l i oqsqmhi

mhwqmmhzwh� i fgh i jklmn i �rvv i wkzsrzqh i sk i lqnrs i ´�pªmhvlshn i kqstkqmwrz� i wkzsmlws i �rsgi

wkztqvslzst�i�rsgit�hwrlvilsshzsrkzikzisghimhªwkztr�z�hzsiwkzsmlwstiski�kzrskmi�ghsghmisghyilmhi

�mk�hmvyir��vh�hzshn�

�kzwhmzrz�i�|��iuhwlqthiolwrvrsyiwkztsmqwsrkzi�km¯tiqznhmisghizkzª�mk¬hwsiorzlzwrlvilrni�mk¬hwsti

skinrtltshmªloohwshniwkqzsmrhtigl{hi�lnhi�mk�mhttitrzwhisghihznikoi£lmwgirzi|}}��isghi�ly�hzsi

�hmwhzsl�hti�ltinhorzhniltisghimlsrkikoisghil�kqzsilvmhlnyi�lrniskisghi�mlzsil�kqzs�irzwmhlthni

omk�i|}�¦Ñilsisghihznikoi£lmwgirzi|}}�iski�|�~Ñilsisglsikoi|}}~irzisghi�h�quvrwikoi¥znkzhtrl�i

omk�iµ}�|Ñiski©}�ÌÑirzisghi�h�quvrwikoi£lvnr{ht�ilzniomk�i§|�©Ñiski~~�¦Ñirzisghi�h�kwmlsrwi

�kwrlvrtsi �h�quvrwi koi �mri �lz¯li rzi sghi tl�hi lzzqlvi wk��lmrtkz�i £hlz�grvh�i l�kz�i sghthi

�mk¬hwst�i sghijklmni okqzni kqsi sglsi rzi tk�hi wltht�i uhzhorsi �lw¯l�hti�hmhi zksi yhsi nhvr{hmhni rzi

sghrm i oqvv i l�kqzst i lvsgkq�g i wkzsmlwst i gln i uhhz i wkzwvqnhn i lzn i sgls i rz i tk�h i ksghm i wltht�i

kzwhªwkzwvqnhn i wkzsmlwst i �hmh i wlzwhvvhn� i jhwlqth i sghth i �mk¬hwst i �hmh i r��vh�hzshn i lti

h�hm�hzwyilrn�i sghyi�qtsiuhiqthniokmi�mk��sinrtltshmimhwk{hmyilznimhtskmlsrkz�ifghmhokmh�i sghi

jklmni�rvviwkzsrzqhiskilqnrsisghi�ly�hzsi�mk�mhttilznimh�kmsisghilqnrsimhtqvstiq�kziwk��vhsrkz�

�|�_pqnrsimhtqvstiwkzwhmzrz�i�rtwkznqwsilsi l�lzijmklnwltsrz�i�km�kmlsrkz

¥zimht�kzthiskisghilqnrsimh�qhtsiomk�isghiÎkqthikoi�kqzwrvvkmt�i sghijklmnikoipqnrsiwkznqwshni

sghi orhvni lqnrsti wkzwhmzrz�i �rtwkznqwsi lsi  l�lzi jmklnwltsrz�i �km�kmlsrkzi koshzi wlvvhni °ÎÏi

�ghmhloshmiËsghi�km�kmlsrkzË�iokmi���ilwwkqzsrz�ikoi�mk�ml�i�mknqwsrkziwktst�ihsw��i�|�ih�hwqsrkzi

koi tsmqwsqmlvi r��mk{h�hzsti ski�mh{hzsi li oqsqmhi mhwqmmhzwhikoi�rtwkznqwsi lzni �µ�i tqm�vqthtikoi

loorvrlshnikm�lzr�lsrkzt�

�kzwhmzrz�i����isghijklmninrnizksiorznikqsirvvh�lviwlthtitqwgiltiorwsrsrkqtiwvlr�tilzniorwsrsrkqti

uqtrzhttismr�tirzi�lmsrwqvlmiltiolmiltisghijklmnilqnrshnisghinkwq�hzstiwkzwhmzrz�iumklnwltsrz�i

h��hzthti lzni sml{hvi h��hztht�i hsw��i rzi �grwgi omlqnqvhzsi lwwkqzsrz�i smlztlwsrkzti kmi r��mk�hmi

lwwkqzsrz�ismlztlwsrkztiglniuhhzi�mh{rkqtvyi�lnh�

�kzwhmzrz�i �|��i sghi jklmni nrni zksi orzni kqsi r��mk�hmi wlthti rzi �lmsrwqvlmi lti olmi lti sghi jklmni

wghw¯hn i nkwq�hzst i lzn i ghlmn i h��vlzlsrkz i omk� i rz{kv{hn i �lmsrht i lzn i sghmhuy i rzt�hwshni

r��vh�hzslsrkzi tslsqti koi sghi �km�kmlsrkz¡ti �hltqmhti ski �mk�kshi �mk�hmi lwwkqzsrz�i �mlwsrwht�i

hsw�i�rsgisghiqvsr�lshi�klvikoi�mh{hzsrz�ilioqsqmhimhwqmmhzwh�i

¥si rti zhwhttlmyi okmi sghi �km�kmlsrkz�i �grwgi glti uhhzi tsmr{rz�i ski hzglzwhi oqzwsrkzti ski �mh{hzsi

omlqnqvhzwhiqznhmi¤¨|}}~ipwsrkzixvlziskixmk�kshi�k��vrlzwh�iskir��vh�hzsisghthirzrsrlsr{hti

Page 51: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

ß×

rziliwkz{rzwrz�i�ly�ifghmhokmh�i sghijklmni�rvviwkzsrzqhiskilqnrsi r��vh�hzslsrkzitslsqtikoi sghi

�km�kmlsrkz¡ti�hltqmhtiskihzglzwhioqzwsrkztiski�mh{hzsiomlqnqvhzwhilznilwwkqzsrz�irzi�hzhmlvi

rzwvqnrz�i�mk�ml�i�mknqwsrkziwktst�

�kzwhmzrz�i �µ��i mhslrzhni hlmzrz�ti koi µµi km�lzr�lsrkzti l�kz�i sghi �km�kmlsrkz¡ti µ§i loorvrlshni

km�lzr�lsrkztih�wvqnrz�iÎhlvsgi¥ztqmlzwhipttkwrlsrkzil�kqzshniski©©��iurvvrkziyhzirziskslviltikoi

sgh i hzn i ko i ¤¨|}}¦� i p�kz� i sghth i km�lzr�lsrkzt� i sgh i �km�kmlsrkz¡t i �Ì i nrmhws i rz{hts�hzsi

tqutrnrlmrht i �hmh i ls i vlm�h i mhwk�zr�hn i lt i orzlzwrlvvy i tkqzn� i £kts i ko i smlztlwsrkzt i �rsg i sghi

loorvrlshnikm�lzr�lsrkzti�hmhiulthnikzizh�ksrlshniwkzsmlwst�ip�kqzstih�qr{lvhzsiskikqstkqmwrz�i

vlukmi wktsti mhvlshni ski h��vkyhhti nrt�lswghni omk�i sghi �km�kmlsrkzi �hmhi lsi sghi tl�hi vh{hvi koi

tlvlmrht� i hsw� i okm i sgh i �km�kmlsrkz¡t i h��vkyhht� i pt i okm i {hmrorwlsrkz i kz i l��mk�mrlshzhtt i koi

kqstkqmwrz�ih��hztht�isghi�km�kmlsrkzinrnizksi�kitkiolmiltiskiwghw¯inkwq�hzslmyih{rnhzwh�ihsw�i

jlthni kzi sghi luk{h�i sghi �km�kmlsrkzi rti ln{rthni ski wkzsrzqkqtvyi sl¯hi lwwkqzsi koi sghi nrmhwsi

rz{hts�hzsitqutrnrlmrht¡iltthsiwkznrsrkztitqwgiltil�kqzstikoimhslrzhnihlmzrz�tilzni�qrw¯iltthsti

lznigl{hisgkthitqutrnrlmrhtiwkzsmruqshiskirstiorzlzwrlvitslznrz�tiuyimh�qhtsrz�it�hwrlvinr{rnhznti

kmi uyi ksghmi �hlzt�i pti okmi smlztlwsrkzti �rsgi loorvrlshni km�lzr�lsrkzt�i rsi rti zhwhttlmyi okmi sghi

�km�kmlsrkzi

ª�_iskimh{rh�isghimkvhikoikqstkqmwrz�ik�hmlsrkzt�i

ª|_ ski wkztrnhmi sghi �kttrurvrsyi koi t�rswgrz�i ski �hzhmlvi �mkwqmh�hzsi lti �lmsi koi sghi mh{rh�i

�mkwhtt�

ªµ_ skiwqsikqstkqmwrz�ih��hzthtiuyimhnqwrz�isghizq�uhmikoinrt�lswghni�km¯hmtimhvlsr{hiskisghi

zq�uhmikoi�hmtkzzhvihz�l�hnirzisghikqstkqmwrz�ik�hmlsrkztilzniuyiksghmi�hlzt�i

ª§_iski�lyilsshzsrkziskihztqmrz�isghil��mk�mrlshzhttilznismlzt�lmhzwyikoiwkzsmlwsi{lvqh�ilzn

ª¦_ ski wkznqwsi lwwkqzsi {hmrorwlsrkzi koi kqstkqmwrz�i k�hmlsrkzti �kmhi {r�kmkqtvy�i �rsgi �kmhi

omh�qhzsiwghw¯rz�ikoigrtskmrwlviwktst�i

fghijklmni�rvviwkzsrzqhiskilqnrsisghthi�lsshmtiomk�i{lmrkqti{rh��krzst�

�µ�_pqnrsimhtqvstiwkzwhmzrz�izh�ksrlshniwkzsmlwstiwkzwvqnhniuyihlwgi´oorwhilzni£rzrtsmy

¥zimht�kzthiskisghilqnrsimh�qhtsiomk�isghiÎkqthikoi�kqzwrvvkmt�i sghijklmnikoipqnrsiwkznqwshni

orhvni lqnrsti wkzwhmzrz�i zh�ksrlshni wkzsmlwsti wkzwvqnhni uyi hlwgi ´oorwhi lzni £rzrtsmyi uksgi ski

�mlt�i sghi �gkvhi �rwsqmhi koi wkzsmlwsti lzni ski thhi �ghsghmi wkzsmlwsªmhvlshni koorwhi nqsrhti �hmhi

�mk�hmvyiwkznqwshnilzni�ghsghmiolrmzhtt�iwk��hsrsr{hzhttilznismlzt�lmhzwyi�hmhithwqmhn�

fgh i lqnrs i orznrz�t i �hmh i tq��lmr�hn i lt i okvvk�t� i ��� i °h�ksrlshn i wkzsmlwst i kqszq�uhmhni

wk��hsrsr{hiwkzsmlwstirzishm�tikoiuksgisghi�hmwhzsl�hikoiskslvilznisghitqwwhttoqviurnnrz�imlshikzi

l{hml�h�i �|�i p�kz�i wkzwmhshi mhltkzti okmi Ëwlthti �ghmhi wk��hsrsrkzi rti zksi lvvk�hni omk�i sghi

{rh��krzsikoirstizlsqmhikmi�qm�kthtË�i�grwgilwwkqzshniokmi©}Ñikmi�kmhikoisghivh�lvimhltkztiokmi

l��vyrz� i zh�ksrlshn i wkzsmlwst� i l i wkztrnhmluvh i zq�uhm i ko i sgh� i nrn i zks i zhwhttlmrvy i wvlmroyi

�ghsghmi zki ksghmi �lmsrhti �hmhi wl�luvhi koi r��vh�hzsrz�i wkzsmlwst�i fghi jklmni okqzni kqsi uyi

lwsqlvi{hmrorwlsrkzisglsi�lzyikoisghthiwkzsmlwstiwgkthziuyisghijklmnitsrvviglnimkk�iskimh{rh�isghi

Page 52: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

ßß

l��mk�mrlshzhtt i ko i sghrm i mhltkzt i okm i wkzwvqnrz� i zh�ksrlshn i wkzsmlwst� i �µ� i �h�lmnrz�i

�mk�ktlvªulthi wk��hsrsrkz�i th{hmlvi £rzrtsmrhti nrni zksi �mh�lmhi qzrorhni r��vh�hzslsrkzi wmrshmrli

lzni tk�hi r��vh�hzslsrkzi �hsgknti nrni zksi tqoorwrhzsvyi hztqmhi olrmzhtti lzni smlzt�lmhzwy�i �§�i

�h�lmnrz�i wkzsmlwsti �rsgi �quvrwªrzshmhtsi wkm�kmlsrkzt�i sghi �mk�kmsrkzi koi zh�ksrlshni wkzsmlwsti

�ltih{hzigr�ghmisglzisghiwkmmht�kznrz�i�mk�kmsrkzithhzirzisghi�gkvhiwkzsmlwstirzwvqnrz�isgkthi

�rsgi�lmsrhtiksghmisglzi�quvrwªrzshmhtsiwkm�kmlsrkzt�i¥zitk�hiwltht�imhªwkztr�z�hzsi�lti�qsirzski

�mlwsrwhi �rsgkqsi lzyi �mrsshzi l��vrwlsrkzi lzni l��mk{lvi �mkwhnqmht�i lvsgkq�gi sghthi �mkwhnqmhti

�hmhitsr�qvlshnirziwkzsmlwsi�mk{rtrkzt�i¥ziksghmiwltht�iwkztrtshzwyiuhs�hhzimhªwkztr�z�hzsilzni

¬qtsrorwlsrkzikoiwkzwvqnrz�ilizh�ksrlshniwkzsmlwsi�ltinkqusoqv�ii�¦�i³rsgimh�lmniskinrtwvktqmhikoi

{lmrkqtiwkzsmlwsirzokm�lsrkzikzi�huitrsht�isghi�ktsrz�i�hsgkntilznilmsrwvhti�hmhizksiwkz{hzrhzsi

rzishm�tikoilwwhttrurvrsyiskiwkzsmlwsirzokm�lsrkz�iptirzisghiluk{h�isghijklmniokqznikqsi{lmrkqti

wglvvhz�rz� i rttqht i rz i shm�t i ko i olrmzhtt� i wk��hsrsr{hzhtt i lzn i smlzt�lmhzwy� i hsw� i mh�lmnrz�i

wkzsmlwstiwkzwvqnhniuyihlwgi´oorwhilzni£rzrtsmy�ihsw�

fghmhokmh� i rs i rt i zhwhttlmy i okm i hlwg i ´oorwh i lzn i £rzrtsmy i sk i tsmrwsvy i okvvk� i sgh i lwwkqzsrz�i

mh�qvlsrkzt i mht�hwsrz� i l i wk��hsrsr{h i wkzsmlws i lt i rst i ormts i �mrzwr�vh i lzn i tsmrwsvy i l��vy i sghi

mh�qvlsrkzt i �ghz i wkzwvqnrz� i wkzsmlwst� i fghy i tgkqvn i lvtk i tsmr{h i sk i hztqmh i sgh i olrmzhtt�i

wk��hsrsr{hzhttilznismlzt�lmhzwyikoiwkzsmlwsti�lrzvyiuyisghiokvvk�rz�i�hltqmhtisk�i���irzwmhlthi

wk��hsrsr{hiwkzsmlwstiuyinhorzrz�ik�hmlsrkztiskiuhikmnhmhni�kmhit�hwrorwlvvyilznirzi�kmhinhslrvti

rzit�hwrorwlsrkziokm�t�ihsw��ilznirziwlthikoir��vh�hzsrz�iwk��hsrsr{hiwkzsmlwst�itsmr{hiskihztqmhi

tqutslzsr{hiwk��hsrsr{hzhtti�grvhilvtki�lyrz�ioqvvilsshzsrkziskitlohsy�ihsw�iokmi�hk�vh¡tivr{htÞi�|�i

tsmrwsvyiwghw¯i�ghsghmizkiksghmi�lmsrhtilmhiwl�luvhikoir��vh�hzsrz�iwkzsmlwsti�ghzizh�ksrlshni

wkzsmlwstilmhi sghikzvyil{lrvluvhik�srkzÞi �µ�i smyi ski oqmsghmihzglzwhi olrmzhttilzni smlzt�lmhzwyi rzi

wlth i ko i �mk�ktlvªulth i wk��hsrsrkzÞ i �§� i twmqsrzr�h i thm{rwh i wkzshzst i ko i zh�ksrlshn i wkzsmlwsti

smlnrsrkzlvvyi wkzwvqnhni �rsgi �quvrwªrzshmhtsi wkm�kmlsrkzt�i lzni �mk��svyi tgrosi ski wk��hsrsr{hi

wkzsmlwst i h�wh�s i okm i wltht i�ghmh i zh�ksrlshn i wkzsmlwst i lmh i mhlvvyi sgh i kzvyi l{lrvluvh i k�srkz�i

£kmhk{hm� i�ghz i l��mk{rz� i mhªwkztr�z�hzs� i zks i kzvy i rztsmqws i sgh i wkzsmlwskm i sk i tqu�rs i sghi

mhvh{lzsil��vrwlsrkziokm�iuqsilvtki�lyilsshzsrkziskiwkztrtshzwyi�rsgi¬qtsrorwlsrkzikoiwkzwvqnrz�ili

zh�ksrlshni wkzsmlwsÞi lzni �¦�i tsmr{hi ski oqmsghmi nh{hvk�i li tytsh�i�rsgi sghi lr�ikoi hzglzwrz�i sghi

smlzt�lmhzwy i ko i wkzsmlwst� i lzn i lvtk i r��mk{h i wkz{hzrhzwh i rz i wlth i ko i nrtwvktrz� i wkzsmlwsi

rzokm�lsrkzikzi�huitrsht�

�k�h i trsqlsrkzt i ko i hlwg i ´oorwh i lzn i £rzrtsmy i gl{h i tsrvv i vhos i sk i uh i mh{rh�hn i nqh i sk i sr�hi

wkztsmlrzsti lzni ksghmi olwskmt�i fghmhokmh�i sghi jklmni �rvvi wkzsrzqhi ski wkznqwsi lqnrs�i ht�hwrlvvyi

okwqtrz�ikzisghiqzªlqnrshnilmhl�ifghilqnrsimhtqvsti�rvviuhimh�kmshniq�kziwk��vhsrkz�

�§�_pqnrs i mhtqvst i wkzwhmzrz� i sgh i wkzsmlwst i okm i wkztsmqwsrkz i ko i olwrvrsrht i lzn i �mkwqmh�hzs i koi

�lshmrlvtilznih�qr��hzsiuyimhwr�rhzsiwkqzsmrhtikoi�mlzsiorzlzwrlvilrnilznishwgzrwlviwkk�hmlsrkzi

qznhmi l�lz¡ti´oorwrlvi�h{hvk��hzsipttrtslzwh

¥zimht�kzthiskisghilqnrsimh�qhtsiomk�isghiÎkqthikoi�kqzwrvvkmt�i sghijklmnikoipqnrsiwkznqwshni

lqnrstilznitqm{hyti�rzwvqnrz�iorhvnilqnrst�iokmi¤¨|}}~iwkzwhmzrz�isghiwkzsmlwstiokmiwkztsmqwsrkzi

Page 53: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

Qçç

ko i olwrvrsrht i lzn i �mkwqmh�hzs i ko i �lshmrlvt i lzn i h�qr��hzs i uy i mhwr�rhzs i wkqzsmrht i ko i �mlzsi

orzlzwrlvi lrni rzi shm�ti koi ���i rzrsrlsr{hti sl¯hzi uyi sghi £rzrtsmyi koi ¤kmhr�zi poolrmti lzni  l�lzi

¥zshmzlsrkzlvi�kk�hmlsrkzip�hzwyi � ¥�p�i�rsgi sghi lr�ikoi r��mk{rz�i sghi wk��hsrsr{hzhtti lzni

smlzt�lmhzwyikoiwkzsmlwstilzni�|�itqwwhttoqviurnnrz�imlsht�

�kzwhmzrz�i����isghijklmniokqznikqsisglsisghi£rzrtsmyikoi¤kmhr�zipoolrmtikoilzni ¥�pilnk�shni

sghi�hzhmlviwk��hsrsr{hiurnnrz�itytsh�ilzniskk¯i{lmrkqtirzrsrlsr{ht�ifghizq�uhmikoi�lmsrwr�lsrz�i

urnnhmt i l{hml�hn i |�§� i fgh i wqmmhzs i vh{hv i lt i rznrwlshn i uy i sgrt i l{hml�h i �lt i zks i zhwhttlmrvyi

wkztrnhmhniltilivk�ivh{hv�i�r{hzimrt¯tirzghmhzsiskisghih�hwqsrkzikoisghthi�mk¬hwstiltih��vlrzhniuyi

sghi£rzrtsmy�iptiokmiurnnrz�i�rsgikzvyikzhi�lmsrwr�lsrz�iurnnhm�igk�h{hm�i rsiwkqvnizksiuhitlrni

sglsiwk��hsrsr{hzhtti�ltihztqmhn�ifghmhokmh�irsirtiln{rtluvhiokmisghi£rzrtsmyilzni ¥�piski¯hh�i

tsmr{rz� i sk i oqmsghm i r��mk{h i sgh i wk��hsrsr{hzhtt i lzn i smlzt�lmhzwy i ko i wkzsmlwst i tk i sglsi

�k{hmz�hzstikoimhwr�rhzsiwkqzsmrhtiwlzithwqmhilsivhltsisghizq�uhmikoi�lmsrwr�lsrz�iurnnhmtiltirsirti

zk�ikmilsivhltsis�ki�lmsrwr�lzsti�hmiurnnrz��i�kzwhmzrz�i�|��isghijklmnilzlvy�hniÌ�§iwkzsmlwsti

ulthnikzi�quvrwvyinrtwvkthnirzokm�lsrkziomk�isghi£rzrtsmy�ifghilzlvytrtikzi�mlzsiorzlzwrlvilrni

okmi �hzhmlvi �mk¬hwsti mh{hlvhni sglsi urnnrz�i �rsgi kzvyi kzhi �lmsrwr�lsrz�i urnnhmi lwwkqzshni okmi

|¦�§Ñ i rz i sgh i wkztsmqwsrkz i ko i olwrvrsrht i lzn i |µ�¦Ñ i rz i sgh i �mkwqmh�hzs i ko i �lshmrlvt i lzni

h�qr��hzs�i mht�hwsr{hvy�i fghi tqwwhttoqvi urnnrz�i mlshi l{hml�hni Ì��©�Ñi rzi sghi wkztsmqwsrkzi koi

olwrvrsrht i lzn i ©¦�©µÑ i rz i sgh i �mkwqmh�hzs i ko i �lshmrlvt i lzn i h�qr��hzs� i fgh i �hmwhzsl�h i koi

tqwwhttoqvi urnnrz�i koi ÌÌÑi kmi gr�ghmi ski skslvi urnnrz�i tskkni lsi �~�§ùi rzi sghi wkztsmqwsrkzi koi

olwrvrsrht�i lzni lsi |���Ñi rzi sghi �mkwqmh�hzsi koi �lshmrlvti lzni h�qr��hzs�i fghi �hmwhzsl�hi koi

qztqwwhttoqvi urnnrz�i okmi zh�ksrlshni wkzsmlwsti �lti |¦�µÑi lti li �gkvh�i ¥si rti ln{rtluvhi okmi sghi

£rzrtsmyilzni ¥�piski¯hh�i�l¯rz�ihookmst�irzwvqnrz�iwkzsrzqkqti�quvrwinrtwvktqmhikoitqwwhttoqvi

urnnrz�imlsht�i�rsgi sghilr�ikoi r��mk{rz�i smlzt�lmhzwy�i�grvhimhwk�zr�rz�i sglsi�k{hmz�hzstikoi

mhwr�rhzsiwkqzsmrhtilmhimht�kztruvhiski�mh�lmhilzni�ktthttit�hwrorwlsrkztilznimhvlshninkwq�hzsti

lti �hvvi lti slm�hsi �mrwhti �grwgi �hmhi nhshm�rzhni ulthni kzi t�hwrorwlsrkzt�i hsw�i �rsgi mh�lmni ski

wkzsmlwst i okm i wkztsmqwsrkz i ko i olwrvrsrht i lzn i �mkwqmh�hzs i ko i�lshmrlvt i lzn i h�qr��hzs i sk i uhi

h�hwqshniuyisghi�k{hmz�hzstikoimhwr�rhzsiwkqzsmrht�

fghijklmni�rvviwkznqwsilqnrstiwhzshmrz�ikzishwgzrwlviwkk�hmlsrkzirzi|}}©�ilzni�rvvi mh�kmsi sghi

lqnrsimhtqvstiq�kziwk��vhsrkz�

³rsgimh�lmniskisghiluk{hª�hzsrkzhnilqnrsimh�qhts�isghijklmnilvtkiwkznqwshnilqnrstilznitqm{hyti

�rzwvqnrz�iorhvnilqnrst�iwkzwhmzrz�iË l�lz¡ti´oorwrlvi�h{hvk��hzsipttrtslzwhirz{kv{rz�ixmk¬hwsi

£lzl�h�hzsiØzrsi°k�i�©i�x£Øi�©�ikoi®rhszl�i£rzrtsmyikoifmlzt�kmsirzi®rhszl�Ë�ikzisghiultrti

koisghiorznrz�ilsisghi¢�hwqsr{hijklmnikoi�k��rsshhikzipqnrs�isghiÎkqthikoi�kqzwrvvkmt�

fghilqnrsiorznrz�ti�hmhitq��lmr�hniltiokvvk�t�i���i�h�lmnrz�isghi�mlzsiorzlzwrlvilrni�mk¬hwst�i

sghijklmni okqznikqsi sglsi  ¥�p¡tinkwq�hzsti�hmhizksihzkq�gi skiwkzwmhshvyi�mlt�iwkztsmqwsrkzi

wktstiuyihlwgiumrn�hilznisghrmismhznt�ilznisglsitgl�hikoi�kqzsrz�imklniglniuhhziwglz�hni�grvhi

sghi nhtr�zi wglz�hti glni zksi uhhzi mh�kmshni ski  ¥�pi l�lrztsi sghi mh�kmsrz�i mh�qrmh�hzs�i ¥si rti

zhwhttlmyi okmi  ¥�pi ski oqmsghmi r��mk{hi wk��rvlsrkzi koi nkwq�hzsti �rsgi mh�lmni ski �mk¬hwsti koi

Page 54: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

QçQ

wkztsmqwsrz�i �lzyi umrn�hti tki sglsi wkztsmqwsrkzi wktsti uyi hlwgi umrn�hi lzni sghrmi smhznti wlzi uhi

�mhwrthvy i �mlt�hn� i  ¥�p i tgkqvn i lvtk i �mk�ksh i oqmsghm i qznhmtslznrz� i ko i sgh i tytsh� i l�kz�i

wkztqvslzst�i �|�i�h�lmnrz�iyhzªvklzªorzlzwhni�mk¬hwst�i sghijklmni�ltiumrhohni�lrzvyiuyi l�lzi

jlz¯iokmi¥zshmzlsrkzlvi�kk�hmlsrkzi� j¥��ilznix£Ø�©ilukqsigk�ismloorwi�ktsti�lnhikoiul�ukki

glni uhhzi mh�vlwhni �rsgi sgkthi �lnhi koi tshhvi �ghzi rztslvvrz�i sghi smloorwi �ktsti kzi mklnt�i lzni

wmkttªwghw¯hnisghrmih��vlzlsrkzi�rsgiorhvnitqm{hy�ifghijklmni�ltilvtkiumrhohnikzisghiolwsi sglsi

tlznt�inroohmhzsiomk�isghikmr�rzlvinhtr�z�iglniuhhziqthniloshmi�krz�isgmkq�gizhwhttlmyil��mk{lvi

�mkwhnqmht�i£kmhk{hm�i sghijklmniokqznikqsisglsiokqmi�qmwglthni{hgrwvhtinroohmhniomk�i�knhvti

tsr�qvlshnirzisghimhvh{lzsit�hwrorwlsrkztirzis�kiwkzsmlwstikois�ki�mk¬hwst�i¥sirtizhwhttlmyiokmi j¥�i

skihzwkqml�hisghi®rhszl�hthi�k{hmz�hzsiskioqmsghmiqznhmtslzni�qm�kthtikoi�qrnhvrzht�ihsw��ilzni

�ghzizhwhttlmy�i j¥�itgkqvnilt¯isghi®rhszl�hthi�k{hmz�hzsiski�l¯hioqmsghmihookmstiski�mlt�i

nhslrvtikoi�mk¬hwsti�kmhi�mhwrthvy�

�¦�_pqnrsimhtqvstiwkzwhmzrz�ithm{rwhiwkzsmlwstiokmiln�rzrtsmlsrkzikoifk�zi£hhsrz�tiwkznqwshniuyi

�lurzhsi´oorwhiomk�i¤¨|}}�iski¤¨|}}�

¥zimht�kzthiskisghilqnrsimh�qhtsiomk�isghiÎkqthikoi�kqzwrvvkmt�i sghijklmnikoipqnrsiwkznqwshni

orhvnilqnrstiwkzwhmzrz�ithm{rwhiwkzsmlwstiokmiln�rzrtsmlsrkzikoisghifk�zi£hhsrz�tiwkznqwshniuyi

�lurzhs i ´oorwh i omk� i ¤¨|}}� i sk i ¤¨|}}� i rz i shm�t i ko i ��� i wkzsmlws i �hsgknt i lzn i wkzsmlwsi

�mkwhnqmht�i�|�il�kqzstikoiwkzsmlwst�il�kqzstikoi�ly�hzstilzniksghmir��vh�hzslsrkzitslsqtilzni

�µ�ilwwkqzsi�mkwhttrz��i

�kzwhmzrz�i����isghijklmniokqznikqsisglsitk�hiwkzsmlwsinkwq�hzstiglniuhhzi�mh�lmhniloshmisghi

wk��vhsrkzikoimhvh{lzsifk�zi£hhsrz�tilvsgkq�gitqwginkwq�hzstitgkqvnigl{hiuhhzi�mh�lmhniski

htsluvrtgiwkzsmlwstiuhokmhisghifk�zi£hhsrz�t�i¥silvtkiokqznikqsi sglsitk�hiwkzsmlwsinkwq�hzsti

glniuhhziulw¯nlshn�i�kzwhmzrz�i�|��isghijklmniokqznikqsirzitk�hiwlthtiloshmi¤¨|}}|i�ghziqzrsi

�mrwhiwkzsmlwstiglniuhhziwkzwvqnhn�itqwwhttoqviurnnhmtiglninhshm�rzhniwkzsmlwsiqzrsi�mrwhtiuyi

sgh�thv{hti�rsgrzi li mlz�hi�ghmhi sghi l��mh�lshni l�kqzsi koi hlwgi qzrsi �mrwhi�qvsr�vrhni uyi sghi

mhvh{lzsi�knhvizq�uhmiwkzokm�hni skil�kqzstikoi�rzzrz�iurnt�i�grvhi�lurzhsi´oorwhiglnizksi

uhhzirz{kv{hnirzitqwgi�mrwhithssrz�i�mkwhnqmht�ilznisglsi rzitk�hiwlthti�mhmh�qrtrshiokmithssrz�i

qzrsi �mrwhti tqwgi lti nhslrvti koi sghi mhvh{lzsi �km¯ti glni zksi uhhzi wvlmrorhni rzi t�hwrorwlsrkzt�i kmi

thssvh�hzs i zq�uhmt i gln i wkzsrzqkqtvy i lzn i tqutslzsrlvvy i h�whhnhn i sgh i �knhv i zq�uhmt� i kmi

tqutslzsrlvil�kqzstikoilnnrsrkzlviwktstiglniuhhzi rzwqmmhni�rsgkqsilzyi mhwkmntiuhrz�i vhosi�rsgi

mh�lmni ski nrtwqttrkzti�rsgi sghi mhvh{lzsi wkzsmlwskmt�i�kzwhmzrz�i �µ��i sghijklmni okqzni kqsi sglsi

lwwkqzsrz�i�hmtkzzhvilsisghikoorwhirziwglm�hikoisghifk�zi£hhsrz�tilznisghilwwkqzsrz�inr{rtrkzi

wkqvnizksi�mhwrthvyi{lvrnlshirznr{rnqlvizq�uhmtitslshnirziurvvt�i�lmsvyiuhwlqthirztsmqwsrkztilukqsi

�mhnhshm�rzhnizq�uhmtilzniksghmirsh�tiglnizksiuhhzimhwkmnhnilvsgkq�gisghyitgkqvnigl{hiuhhzi

mhwkmnhnirzi�mrsshziokm�tiokmiqthikoivlshmiwlvwqvlsrkzikoithssvh�hzsil�kqzst�ilzni�lmsvyiuhwlqthi

wkzorm�lsrkzikoi�mhnhshm�rzhnizq�uhmtiglnizksiuhhzimhwkmnhnirzi�mrsshziokm�t�

fghmhokmh�irsirtizhwhttlmyiokmisghi�lurzhsi´oorwhiski���isl¯hi�hltqmhtitqwgiltihztqmrz�isgkmkq�gi

wk��vrlzwhi�rsgi vl�ti ski�mh{hzsili oqsqmhimhwqmmhzwhikoi r��mk�hmilwwkqzsi�mkwhttrz�ilti rzi sghi

Page 55: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

Qç­

luk{h i omk� i sgh i {rh��krzs i ko i sgh i lwwkqzsrz� i vl�� i �|� i tsmr{h i sk i wlmmy i kqs i �mk¬hwst i �kmhi

hwkzk�rwlvvyisglziuhokmhiuhwlqthisghiluk{hiwlthtimh{hlvhnirztqoorwrhzsiwktsiwkztwrkqtzhtti�rsgi

mh�lmniskil�kqzstikoiwkzsmlwstilznil�kqzstikoi�ly�hzst�ihsw�ilzni�µ�i�lyilsshzsrkziski�ghsghmi

lwwkqzsrz�ikm�lzr�lsrkzti�r{hizhwhttlmyirztsmqwsrkztilznir��mk{hilmmlz�h�hzstitkiltiskihztqmhi

zhwhttlmyimhwkmntiskiuhisl¯hzirzithm{rwhiwkzsmlwstirzisghighmhloshm�

fghijklmni�rvviwkzsrzqhiskilqnrsitr�rvlmithm{rwhiwkzsmlwstiskiwghw¯i�ghsghmisghthiwkzsmlwstilmhi

uhrz�i�mk�hmvyih�hwqshniomk�i�qvsrvlshmlvi{rh��krzst�

UVWXYZ[\�^_U¸VWY�d\�V¸Z�X\Z[\�abYX\Y�¸dV�V[X�XYZ[\éó\W�eVeë

���_p��vrwlsrkzikoit�hwrlvisl�lsrkzi�hltqmhti�mhvlshniskivrohirztqmlzwht�

��hwrlvi sl�lsrkzi �hltqmhti lmhi hzlwshni lti h�wh�srkzti ski sghi ultrwi sl�i tytsh�i �grvktk�gyi koi

olrmzhtt� i r��lmsrlvrsy i lzn i tr��vrwrsy i lt i l i �hlzt i sk i lwgrh{h i t�hwrorw i �kvrwy i ku¬hwsr{ht�i

�kzth�qhzsvy� i sgh i jklmn i ko i pqnrs i wkznqwshn i orhvn i lqnrst i wkzwhmzrz� i sgh i l��vrwlsrkz i lzni

{hmrorwlsrkz i wkznrsrkzt i ko i t�hwrlv i sl�lsrkz i�hltqmht i �mhvlshn i sk i vroh i rztqmlzwht�� i fgh i lqnrsi

orznrz�t i�hmh i tq��lmr�hn i lt i okvvk�t� i ��� ifgh i l��vrwlsrkz i mlsh i ko i vroh i rztqmlzwh i �mh�rq�i

nhnqwsrkzti�ltiltigr�gilti©§�©Ñ�iptiskisghil��vrhnisy�ht�isghilzzqrsyiwhmslrzisy�hilznitr�rvlmi

rztqmlzwhisy�ht�i�grwgilmhiwkztrnhmhniltiglmnvyinroohmhzsiomk�iksghmiorzlzwrlvi�mknqwsti�rsgivk�i

�qsqlvi lttrtslzwh�i �hmhi okqzni ski kqszq�uhmi sghi vrohi lzzqrsyi sy�h�i �|�i pti ski mh�ly�hzsti koi

�hnrwlvi h��hzthti uyi rztqmlzwhti rzi nhnqwsrkzti koi�hnrwlvi h��hztht�i sghi �hmwhzsl�hi koi �hk�vhi

�gkimh�kmshni sgrti sy�hikoi mh�ly�hzsti�lti vk��i mlrtrz�itqt�rwrkzti sglsitk�hi�hk�vhi�r�gsizksi

nhwvlmhi�mk�hmvy�i�µ�iptiskisghil��vrwlsrkzikoinhlsgiuhzhorstiskisl�ªh�h��si�hltqmht�isghijklmni

okqznikqsisglsirzitk�hiwltht�ih{hziq��hmªrzwk�hihlmzhmtiuhzhorshniomk�isghthisl�ªh�h��srkzt�i

£kmhk{hm�itk�hil��vrwlsrkzti�hmhiwkztrnhmhnilr�rz�iokmisl�ªmhnqwsrkzt�

³rsgi mh�lmni ski {hmrorwlsrkzi wkznrsrkzti koi t�hwrlvi sl�lsrkzi �hltqmhti okmi uksgi vrohi rztqmlzwhi

�mh�rq�inhnqwsrkzti lzninhlsgiuhzhorst�i sghijklmni okqznikqsi sglsi sghi{hmrorwlsrkz�i�grwgiglni

uhhzi wkznqwshni �ghzi sghi sl�i mhokm�i glni uhhzi nh�lznhn�i wkzslrzhni th{hmlvi rttqhti tqwgi lti

rztqoorwrhzsi lzlvytrti kzi sghi �kvrwyi hoohwsti rzi sghi �ltsi yhlmt�i pti ski sghi �kvrwyi h{lvqlsrkz�i sghi

jklmniokqznikqsisglsisghthi�hmhivhosikqstrnhisghitwk�hikoih{lvqlsrkz�

¤rzlzwrlvi�hm{rwhip�hzwyirtimh�qrmhniskimhrzokmwhisghilzlvytrtikzil��vrwlsrkziwkznrsrkztikoiuksgi

vrohirztqmlzwhi�mh�rq�inhnqwsrkztilzninhlsgiuhzhorst�ilzniskihzglzwhisghi�kvrwyihoohwsr{hzhtti

wkzwhmzrz� i vroh i rztqmlzwh i �mh�rq� i nhnqwsrkzt� i hsw� i uy i oqmsghm i mhrzokmwrz� i sgh i {hmrorwlsrkzi

wkzshzst�i¥sirtilvtkimh�qrmhniskilwgrh{hisghilwwkqzslurvrsyiskisghi l�lzhthiwrsr�hzt�ifghi£rzrtsmyi

ko i ¤rzlzwh i rt i mh�qrmhn i sk i wkzsrzqkqtvy i wkznqws i sgkmkq�g i {hmrorwlsrkz i kz i t�hwrlv i sl�lsrkzi

�hltqmhti okmi uksgi vrohi rztqmlzwhi �mh�rq�i nhnqwsrkzti lzni nhlsgi uhzhorst�i ¤rzlvvyi uqsi zksi sghi

vhlts�i°lsrkzlvifl�ip�hzwyi rti mh�qrmhni ski�l¯hioqmsghmihookmsti skihztqmhiolrminhwvlmlsrkzi skiuhi

�lnhi�rsgimh�lmniskimh�ly�hzstikoi�hnrwlvih��hzthtiuyirztqmlzwht�

Page 56: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

Qç²

fghijklmni�rvviwkzsrzqhiskilqnrsil��vrwlsrkzilzniksghmiwkznrsrkztikoit�hwrlvisl�lsrkzi�hltqmht�

�|�_�kvvhwsrkzi koi ltthsti lw�qrmhni omk�i t�hwrorhni gkqtrz�i vklzi wk��lzrhti uyi fghi �htkvqsrkzi lzni

�kvvhwsrkz i�km�kmlsrkz i lzn i ltthst i lw�qrmhn i uyi�h�ktrs i ¥ztqmlzwh i�km�kmlsrkz i ko i  l�lz i rzi

lttkwrlsrkzi�rsgi sghi shm�rzlsrkzikoitslshiwkzsmkvi ski�kz�ªfhm�i�mhnrsijlz¯ikoi l�lzilznifghi

°r��kzi�mhnrsijlz¯�i�r�rshn

�l�_�kvvhwsrkzi koi ltthsti kuslrzhni omk�i t�hwrorhni gkqtrz�i vklzi wk��lzrhti uyifghi�htkvqsrkzi

lzni�kvvhwsrkzi�km�kmlsrkz

³ghzi sghi jklmni koi pqnrsi wkznqwshni orhvni lqnrsti kzi �h�ktrsi ¥ztqmlzwhi �km�kmlsrkzi koi

 l�lzi��¥� ��irsiokqznikqsisglsifghi�htkvqsrkzilzni�kvvhwsrkzi�km�kmlsrkzi������i�grwgi

lw�qrmhni ltthsti�kmsgikoi����|�Ìiurvvrkziyhzi omk�it�hwrorhnigkqtrz�i vklzi wk��lzrhti lzni

gltiuhhzirzisghi�mkwhttikoisghimhvh{lzsiwkvvhwsrkz�irzwqmmhni�qlnmlsrwivktthtikoi̦~�µiurvvrkzi

yhz�i�grwgitqutslzsrlvvyih�whhnhniwkvvhwsrkzi�mkorstikoi|}��Ìiurvvrkziyhz�inqmrz�isghi�hmrkni

omk�isghilw�qrtrsrkziski¤¨|}}��ifghi�qlnmlsrwivktthtilmhitq��kthniskiuhitgkqvnhmhnih{hzvyi

uyisghi�slshilznisghi�mr{lshithwskm�ip�kz�isgh��isghivktthtihvr�ruvhiokmisghitslshitqutrnrhti

l�kqzshn i sk i |~¦�| i urvvrkz i yhz i lt i ko i £lmwg i µ�� i |}}�� i ¥z i wlth i sgls i ���¡t i lwwkqzsti

wkzwhmzrz�isghit�hwrorhnigkqtrz�ivklziwk��lzrhtirzwqmitgkmsl�htikoioqzntiltikoi�hwh�uhmi

|}��� i zl�hvy i sgh i mh�ly�hzs i nhlnvrzh i ko i vklzt i �lyluvh i mhvlshn i sk i �ly�hzst i ko i sghi

wkztrnhmlsrkzi koi sghi luk{hª�hzsrkzhni ltthst�i sghi �slshi �k{hmz�hzsi rti lvvk�hni ski �mlzsi

�¥� itqutrnrhtiokmi�ly�hzstikoisghitqutrnyiokmiorvvrz�ivktthti�rsgrzisghivr�rstikoil�kqzsti

tsr�qvlshni rzi sghi �slshi uqn�hsi rzi lwwkmnlzwhi �rsgi sghi  qthzi �l�i �sghi vl�i wkzwhmzrz�i

gkqtrz�ivklziwk��lzrht��i¥sirtizhwhttlmyiokmi�¥� ilti�hvvilti���iskiwkzsrzqkqtvyitsmr{hiski

�l�r�r�h i wkvvhwsrkz i ko i sghrm i gkvnrz� i smlztohmmhnªmhwhr{luvht i omk� i sgh i {rh��krzs i koi

�rzr�r�rz�iuqmnhztikzisghi l�lzhthi�hk�vh�ifghis�ki�km�kmlsrkztilvtkizhhniski�mklwsr{hvyi

�mk{rnhisghi l�lzhthi�hk�vhi�rsgirzokm�lsrkzikzi�mkwhttrz�ikoisghit�hwrorhnigkqtrz�ivklzi

rttqhti�lrzvyiuyinrtwvktrz�iuksgiwkvvhwsrkzi�mkorstilzni�qlnmlsrwivktthtikzilzilzzqlviultrti

lti�hvviltikzilzilwwq�qvlshniultrtirzisghrmiorzlzwrlvitslsh�hzstilzniksghmi�quvrwlsrkzt�

fghi jklmni �rvvi wkzsrzqhi ski lqnrsi ���¡ti wkvvhwsrkzi koi smlztohmmhni mhwhr{luvht�i hsw�i lzni

rzwqmmhni�qlnmlsrwivkttht�

i

�u�_�kvvhwsrkzi koi ltthsti lw�qrmhni uyi �h�ktrsi ¥ztqmlzwhi �km�kmlsrkzi koi  l�lzi rzi lttkwrlsrkzi

�rsgisghishm�rzlsrkzikoit�hwrlvitslshiwkzsmkviski�kz�ªfhm�i�mhnrsijlz¯ikoi l�lzilznifghi

°r��kzi�mhnrsijlz¯�i�r�rshn

³ghzi sghi jklmni koi pqnrsi wkznqwshni orhvni lqnrsti kzi �h�ktrsi ¥ztqmlzwhi �km�kmlsrkzi koi

 l�lzi��¥� ��irsiokqznikqsisglsi�¥� ¡tigkvnrz�tikoi�vhn�hniltthstil�lrztsinhohwstigl{hiuhhzi

�mk�mhttr{hvyi wkvvhwshni uqsi sglsi vktthti rzwqmmhni �lrzvyi omk�i nrmhwsi �mrshªkooti gl{hi uhhzi

h�whhnrz�i wkvvhwsrkzi �mkorst�i fghi jklmni �mhtq�hti sglsi tqutslzsrlvi wkvvhwsrkzi �mkorsti lmhi

qzvr¯hvyiskiuhilwgrh{hnirzisghioqsqmhilti�hvv�i£hlz�grvh�i�mkorstimhvlshniskitskw¯tirzismqtsi

skslvhn i |}µ�µ i urvvrkz i yhz i nqmrz� i ¤¨|}}¦ i lzn i ¤¨|}}�� i fgh i nhorwrs i rz i ¤rzlzwrlvi

Page 57: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

QçP

�hwkztsmqwsrkzipwwkqzsinhwmhlthniski§~��§iurvvrkziyhziltikoi£lmwgiµ��i|}}��ipzniyhs�isghi

jklmni wkztrnhmti sglsi oqmsghmi orzlzwrlvi r��mk{h�hzsi rzi sghi pwwkqzsi �rvvi zksi uhi lv�lyti

�mk�rtrz�irzivr�gsikoisghinhwmhlthniqzmhlvr�hni�mkorstikzitskw¯tirzismqts�ilvsgkq�girsirtilvtki

smqhisglsisghipwwkqzs¡tiorzlzwrlvitslznrz�irtiloohwshniuyiksghmiolwskmtitqwgiltismhzntirzisghi

tskw¯i�lm¯hst�i ¥si rti zhwhttlmyi okmi�¥� i ski mhnqwhi sghi nhorwrsi rzi¤rzlzwrlvi�hwkztsmqwsrkzi

pwwkqzsi omk�i sghi {rh��krzsi koi �rzr�r�rz�i uqmnhzti kzi sghi  l�lzhthi wrsr�hzti uyi tqwgi

�hlzti lti tqoorwrhzsvyi ln�rzrtsmlsrz�i sghi smqtsi l�hzwrhti ski hztqmhi sr�hvyi lzni l��mk�mrlshi

nrt�ktlvti uyi sghrmi tskw¯ªthvvrz��i �h�lmnrz�i �vhn�hni ltthsti l�lrztsi nhohwst�i rzi wlthi sglsi

wkvvhwsruvhi l�kqzsti sqmzi kqsi ski uhi ¬qn�hni lti olvvrz�i uhvk�i sghi ltthtthni {lvqhti kzi sghi

lttq��srkzikoi thvvrz�i sghiltthsti rzi sghi�lm¯hs�i�¥� i�kqvniuhi mh�qrmhni ski mhtkmsi ski tqwgi

wkvvhwsrkzi �hltqmhti lti sghi ltthsti tlvhti rzi uqv¯i �grvhi sl¯rz�i lwwkqzsi koi sghi nhuskmti lzni

ksghmiwkznrsrkzt�

fghi jklmni �rvvi wkzsrzqhi ski wkznqwsi lqnrsti wkzwhmzrz�i nrt�ktlvi koi tskw¯ti rzi smqtsi lzni

wkvvhwsrkzikoi�vhn�hniltthstil�lrztsinhohwst�

�µ�i_́ oorwrlvi�h{hvk��hzsipttrtslzwhi�´�p�

fghijklmnikoipqnrsiwkznqwshniorhvnilqnrstiwkzwhmzrz�i´�pilsisghi�k{hmz�hzsil�hzwrhtitqwgilti

sghi£rzrtsmyi koi¤kmhr�zipoolrmt�i�rsgi lqnrsti lzni tqm{hyti koi ©©i�mk¬hwsti rzi ��i wkqzsmrht�ipti li

mhtqvs�i sghijklmni okqznikqsi sglsi hoohwstikoi´�pi�mk¬hwstiglnizksiuhhzi tqoorwrhzsvyi mhlvr�hni rzi

{lmrkqtiwltht�i¤kmitk�hih�l��vht�iqznhmi sghi�mlzsilrni�mk�ml�iokmi ortghmrht�i�lmsikoi�mkwqmhni

h�qr��hzsilznitk�hi�lshmrlvtiglnizksiyhsiuhhziqsrvr�hn�iØznhmisghi�mlzsiorzlzwrlvilrni�mk�ml�i

okmi�mlttimkkstilznigq�lzithwqmrsy�itk�hiolwrvrsrhtiwkqvnizksiuhiwk��vhshni�rsgrzisr�hioml�htilti

tsr�qvlshni rzi sghi mhvh{lzsi oqzni �mlzsi wkzsmlwst�i kmi th{hmlvi wkztsmqwshni olwrvrsrhti glni zksi uhhzi

qsrvr�hnilti�vlzzhn�iØznhmisghiyhzªvklzªorzlzwhi�mk¬hws�ith{hmlviolwrvrsrhtiglnizh{hmiuhhziqsrvr�hni

kmih{hziroiqsrvr�hn�isghiqsrvr�lsrkzimlshtimh�lrzhnilsivk�ivh{hvt�

fghmhokmh�i rsi rti wkztrnhmhni lti zhwhttlmyi okmi sghi �k{hmz�hzsi l�hzwrhti tqwgi lti sghi £rzrtsmyi koi

¤kmhr�zipoolrmtiski�r{hilrnªmhwr�rhzsiwkqzsmrhtisr�hvyilznil��mk�mrlshi�qrnlzwhilzniln{rwhi�ghzi

zhwhttlmy i lzn i sk i sl¯h i �hltqmht i tqwg i lt i hzwkqml�rz� i sghth i mhwr�rhzs i wkqzsmrht i sk i mh�k{hi

r��hnr�hzst�i�rsgisghilr�ikoioqvvyimhlvr�rz�i�ktrsr{hihoohwstikoi´�pi�mk¬hwst�

�rzwhi tqutslzsrlvi l�kqzsti koi uqn�hsti lmhi lzsrwr�lshni ski uhi ¯h�si lvvkwlshni ski  l�lz¡ti ´�pi

�mk¬hwst�isghijklmni�rvviwkzsrzqhiskilqnrsi�mk¬hwsihoohwst�ihsw�ikoisghi´�p�i

�§�_fghitslshitqutrnrht�ihsw�imhvlshniskir��mk�hmilwwkqzsrz�iuyi�mhohwsqmht

¥s i glt i uhhz i mh{hlvhn i sgls i tk�h i �mhohwsqmht i gln i uhhz i t�qhh�rz� i kqs i oqznt i omk� i r��mk�hmi

lwwkqzsrz�i okmi �lzyi yhlmt�i fghi zh�ti glti mlrthni tkwrlvi rzshmhtsi rzi lwwkqzsrz�i smlztlwsrkzti lsi

vkwlvilqsgkmrsrht�i�kzth�qhzsvy�isghijklmnikoipqnrsiwkznqwshnilqnrstiwkzwhmzrz�i�µi�mhohwsqmht�i

koi�grwgir��mk�hmilwwkqzsrz�ismlztlwsrkztiglniuhhzimh{hlvhniuyirzshmzlvirz{htsr�lsrkzt�ip�kz�i

Page 58: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

Qç¹

sgh��i rsi wkznqwshni orhvni lqnrsti kzi sghi thvhwshni or{hi �mhohwsqmhti ulthni kzi wkztrnhmlsrkzi koi sghi

h�hwqsrkz i sr�rz� i ko i rzshmzlv i rz{htsr�lsrkzt i lzn i r��mk�hm i lwwkqzsrz� i l�kqzst� i pt i okm i sghi

mh�lrzrz�i hr�gsi �mhohwsqmht�i sghi jklmni mh�qhtshni sghrmi mh�kmsrz�i koi mhvh{lzsi nkwq�hzst�i hsw��i

ulthnikzi�grwgilqnrsti�hmhi�lrzvyiwkznqwshn�

³rsgi mh�lmni ski sghi or{hi �mhohwsqmhti�grwgi mhwhr{hni sghi orhvni lqnrst�i sghi l�kqzsi h�qr{lvhzsi ski

tslshi tqutrnrhti skslvhni ~��µ§i �rvvrkzi yhzi rzi sgmhhi �mhohwsqmhti �ghmhi sghi jklmni wkzorm�hni sghi

tslsh i tqutrnrht i�hmh i rzwvqnhn i rz i sgh i r��mk�hmvy i lwwkqzshn i �quvrw i oqznt� ip�lms i omk� i sgrt�i

�kshzsrlvivrz¯l�htiuhs�hhzir��mk�hmilwwkqzsrz�ilznisghitslshitqutrnrhtiwkqvnizksiuhimqvhnikqsirzi

tk�hi �quvrwi oqznt�i pti okmi sghi mh�lrzrz�i hr�gsi �mhohwsqmht�i sghi l�kqzsi h�qr{lvhzsi ski tslshi

tqutrnrhti skslvhni ̦�~§i �rvvrkzi yhzi rzi s�ki �mhohwsqmhti �ghmhi sghi jklmni wkzorm�hni vrz¯l�hti

uhs�hhz i r��mk�hm i lwwkqzsrz� i smlztlwsrkzt i nhshwshn iuyi rzshmzlv i rz{htsr�lsrkzt i lzn i sgh i tslshi

tqutrnrht�

fghmhokmh�i sghijklmn¡tik�rzrkzti�hmhi tq��lmr�hnilti okvvk�t�i ���ixmhohwsqmhti�ghmhi r��mk�hmi

lwwkqzsrz�i smlztlwsrkzti skk¯i�vlwhi tgkqvni sl¯hizhwhttlmyi�hltqmhti tqwgilti�l¯rz�i mhoqznti roi

sghi tslshi tqutrnrhti�hmhi rz{kv{hn�i lzni tgkqvni orm�vyi h�hwqshi mhwqmmhzwhi�mh{hzsrkzi�hltqmht�i

�|�ifghiksghmi�mhohwsqmhtitgkqvniuhil�lmhikoisghitrsqlsrkztilzniulw¯�mkqzntikoisghi�mhohwsqmhti

�ghmh i r��mk�hm i lwwkqzsrz� i smlztlwsrkzt i skk¯ i �vlwh� i lzn i tgkqvn i �mk�hmvyi h�hwqsh i sgh i tslshi

tqutrnr�hni�mk¬hwst�ifghyilmhilvtkimh�qrmhniski�lyilsshzsrkziskivrz¯l�hti�rsgisghitslshitqutrnrht�i

hsw�i�ghzi wkznqwsrz�i rzshmzlvi rz{htsr�lsrkzt�i �µ�ifghi mhvlshni£rzrtsmrhti tgkqvni sl¯hi�hltqmhti

tqwgi lti mhoqzni �mkwhnqmhti �rsgi mh�lmni ski sghi l�kqzsi h�qr{lvhzsi ski tslshi tqutrnrhti mhvlshni ski

r��mk�hm i lwwkqzsrz� i smlztlwsrkzt� i lzn i tgkqvn i lvtk i tsmr{h i sk i hztqmh i �mk�hm i h�hwqsrkzt i lzni

lwwkqzsrz�ikoi sghi tslshi tqutrnr�hni�mk¬hwstiuyi�hlztikoi{lmrkqti�hltqmhti tqwgilti wkznqwsrz�i

�kmhitsmrwsimh{rh�ti�ghzinhshm�rzrz�isghil�kqzstikoisghitslshitqutrnrht�ihsw�ilzniwkzsrzqkqtvyi

�r{rz�isgkmkq�gi�qrnlzwhikzi�mk�hmilwwkqzsrz�irzilttkwrlsrkzi�rsgisghitslshitqutrnr�hni�mk¬hwst�

fgh i jklmn i �rvv i wkzsrzqh i sk i lqnrs i sk i thh i �ghsghm i sgh i �kttrurvrsy i ko i r��mk�hm i lwwkqzsrz�i

smlztlwsrkzt i h�rts i rz i �mhohwsqmht� i rzwvqnrz� i sgkth i �mhohwsqmht i �ghmh i r��mk�hm i lwwkqzsrz�i

smlztlwsrkztigl{hiuhhzimh{hlvhniuyisghivlshtsirzshmzlvirz{htsr�lsrkzt�

�¦�_p��vrwlsrkzikoihzsrsvh�hzsikoirztqmhni�hmtkztilzniwkvvhwsrkziwkznrsrkztikoirztqmlzwhi�mh�rq�t�i

hsw�irzisghi°lsrkzlvixhztrkzixmk�ml�

fghi jklmni koi pqnrsi wkznqwshni orvhni lqnrsti wkzwhmzrz�i sghi °lsrkzlvi xhztrkzi �mk�ml�i �rsgi

mh�lmniski�mk�ksrkzikoil��vyrz�ihzsrsvh�hzsikoirztqmhni�hmtkzt�i�hltqmhtiskihzglzwhiwkvvhwsrkzi

ko i rztqmlzwh i �mh�rq�t� i �mklwsr{h i ln{rwh i kz i h�h��srkzt� i mhrzokmwh�hzs i ko i wk��qvtkmyi

wkvvhwsrkz� i lzn i sgh i�lm¯hs i shtsrz� i�knhv i �mk¬hws� i fgh i lqnrs i orznrz�t i�hmh i tq��lmr�hn i lti

okvvk�t� i ��� ipt i sk i sgh i k�hmlsrkz i wkzwhmzrz� i�mk�ksrkz iko i l��vyrz� i hzsrsvh�hzs i ko i rztqmhni

�hmtkzt�i �hmtkzti ski �gk�i sghi lssmruqsrkzi rti l��vrhni lti li �hmwhzsl�hi ski sghi �gkvhi �k�qvlsrkzi

hvr�ruvhiokmisghilssmruqsrkzitqutslzsrlvvyinroohmil�kz�isghi�kwrlvi¥ztqmlzwhi´oorwht�inh�hznrz�ikzi

sghinh�mhhikoiwkk�hmlsrkziomk�i�qzrwr�lvrsrhti�grwgilmhi rz{kv{hnirzitk�hi�mkwhnqmhtitqwgilti

Page 59: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

QçÍ

wkzorm�lsrkzikoilnnmhtt�i�|�iptiskisghik�hmlsrkziwkzwhmzrz�iwkvvhwsrkzikoirztqmlzwhi�mh�rq�t�i

�hmtkzti�gki�mk�rthniski�lyisghrmilmmhlmtirzirztqmlzwhi�mh�rq�tilwwkqzshniokmikzvyi|~Ñikoisghi

lvvi�hmtkzti�gkimhwhr{hninh�lzniokmi�ly�hzstikzisghi�gkzh�i£kmhk{hm�isghiwkvvhwsrkzi�kzsgti

lzni mhwhr�si l�kqzsti �hmi koorwrlvi �gki �l¯hti gkqthªskªgkqthi {rtrsti ski oqvorvvi grtÒghmi nqsyi koi

�mk�ksrz� i sgh i °lsrkzlv i xhztrkz i xmk�ml� i tqutslzsrlvvy i nroohm i l�kz� i sgh i �kwrlv i ¥ztqmlzwhi

´oorwht�i tki nki sghi mhwhr�si wktsti mhvlsr{hi ski rztqmlzwhi �mh�rq�ti �hmi �kzsg�i pwwkmnrz�vy�i sghi

k�hmlsrkz i wkzwhmzrz� i wkvvhwsrkz i ko i rztqmlzwh i �mh�rq�t i rt i zks i zhwhttlmrvy i wkztrnhmhn i lti

hoorwrhzs�i�µ�iptiskisghih�hwqsrkzikoiwk��qvtkmyiwkvvhwsrkz�itk�hi�kwrlvi¥ztqmlzwhi´oorwhtigl{hi

zksitqoorwrhzsvyiln�rzrtsmlshni�ly�hzsiwkznrsrkzti�rsgimh�lmniski�lmsrlvi�ly�hzsiwltht�i�ly�hzsi

�vhn�hi wlthti lzni ¯hh�ªrzªskqwgi wltht�i lzni lti li mhtqvsi koi sgrti lzni ksghmi olwskmt�i sghi �ly�hzsi

nh�lznivhsshmtigl{hiuhhzivhosiqzrttqhn�i¤qmsghm�kmh�irzitk�hiwlthtikoirzshmmq�srkzikoih�srzwsr{hi

�mhtwmr�srkz i okvvk�rz� i l��mk{lv i ko i �ly�hzs i �vhn�ht� i sghmh i rt i sgh i �kttrurvrsy i sgls i �kwrlvi

¥ztqmlzwhip�hzwyi�r�gsizksigl{hitqoorwrhzsvyi�mlt�hnisghirzshmmq�srkzitslsqtilznisghmhuyisghthi

wlthti �r�gsi gl{hi uhhzi �rtsl¯hzvyi mhwkmnhni lti sghi h�srzwsr{hi �mhtwmr�srkzi wlthti rzi s�ki yhlmti

loshmi hlwgi nqhi nlshi okmi �ly�hzsti koi rztqmlzwhi �mh�rq�t�i �§�i pti ski wkvvhwsrkzi trsqlsrkzti koi

rztqmlzwhi�mh�rq�t�isghi�ly�hzsimlshikoirztqmlzwhi�mh�rq�tiwl�hiski���µÑirzi¤¨|}}��iolvvrz�i

uhvk�i sghi ortwlvi yhlm¡ti slm�hsi mlshi koi ~§�¦Ñ�i fghmhokmh�i rsi rti nhh�hni nroorwqvsi ski lwgrh{hi sghi

ku¬hwsr{hikoimlrtrz�isghi�ly�hzsimlshiski©}Ñiuyi¤¨|}}~�i�k��lmhniskisghil��mh�lshnil�kqzsikoi

mhwhr{luvhi rztqmlzwhi �mh�rq�tikoi §�~¦¦i urvvrkzi yhzi lti koi ¤¨|}}��i sghi l��mh�lshni l�kqzsi koi

�lrnirztqmlzwhi�mh�rq�tikoi��Ì}µ�©iurvvrkziyhziokmi¤¨i|}}�irtiltih�smh�hvyivk�ilti§}Ñikoisghi

mhwhr{luvht�i �¦�i pti ski sghi h�hwqsrkzi koi sghi �lm¯hsi shtsrz�i �knhvi �mk¬hws�i l��mk�mrlshi slm�hsi

�mrwhti tgkqvniuhi�mh�lmhnitkilti ski tqrsluvyi mhovhwsi�km¯rz�iwkznrsrkztikoikqstkqmwrz�i�mk¬hwsti

lznisglsislm�hsi�ly�hzsimlshtitgkqvniuhimhovhwshnirzisghithsq�ikoimh�qrmhnivh{hvtikoisghi�ly�hzsi

�kzsgt�

«r{hzi sghi luk{hi trsqlsrkzt�i rsi rti ln{rtluvhi okmi sghi �kwrlvi ¥ztqmlzwhi p�hzwyi ski wkztrnhmi sghi

okvvk�rz�i �krzsti rzi kmnhmi ski mhnqwhi sghi zq�uhmi koi qzhzmkvvhni �hmtkzti lzni sglsi koi �hmtkzti rzi

lmmhlmti lzni lvtki rzi kmnhmi ski rzwmhlthi mhwhr�si l�kqzsti koi rztqmlzwhi �mh�rq�t�i ���i pti ski sghi

l��vrwlsrkzikoilssmruqsrkz�ioqmsghmiwkk�hmlsrkzilznisrhªq�i�rsgi�qzrwr�lvrsrhtilmhimh�qrmhn�i�|�ipti

ski�ly�hzsinh�lzniski�hmtkztirzilmmhlmt�irsirtizhwhttlmyiskinh{hvk�ilitytsh�i�grwgihzluvhtisghi

�kwrlvi¥ztqmlzwhi´oorwhtiskitglmhirzokm�lsrkzilznihoorwrhzsvyiwkznqwsisghik�hmlsrkziwkzwhmzrz�i

�ly�hzsinh�lznilsi�rzr�lvimhwhr�siwktst�i�µ�iptiskih�hwqsrkzikoiwk��qvtkmyiwkvvhwsrkz�i�mk�hmi

wmhnrsiln�rzrtsmlsrkzizhhntiskiuhih�hwqshn�irzwvqnrz�i�mk��sirttqlzwhikoisghi�ly�hzsinh�lzni

vhsshmti�ghzizhwhttlmy�i �§�ipti ski�hltqmhti skihzglzwhiwkvvhwsrkzikoi rztqmlzwhi�mh�rq�t�i rsi rti

zhwhttlmy i sk i wkztrnhm i mhwhr�s i �hltqmht i okwqtrz� i kz i ykqz� i �hk�vh i lzn i lvtk i sk i sgkmkq�gvyi

nrtth�rzlshi k�srkzi koi glvoªl�kqzsi h�h��srkzt�i �¦�i pti ski sghi h�hwqsrkzi koi sghi�lm¯hsi shtsrz�i

�knhv i �mk¬hws� i lwsrkz i �vlzt i lmh i zhwhttlmy i sk i oqmsghm i r��mk{h i �ly�hzs i mlsht i �grvh i lvtki

wkztrnhmrz�i�krzstiskiuhizkshniomk�ih�hwqsrkzimhtqvstikoisghi�lm¯hsishtsrz�i�knhvi�mk¬hws�

fghi jklmni �rvvi wkzsrzqhi ski wvkthvyi �kzrskmi sghi h�hwqsrkzi koi sghi °lsrkzlvi xhztrkzi xmk�ml��i

³rsgimh�lmniskisghi�hztrkzimhwkmniwltht�i rsigltitslmshnisghimhvh{lzsilqnrstilzni�rvviwkzsrzqhiski

rz{htsr�lsh i sgh i mkvh i ko i �hztrkz i mhwkmnrz� i lzn i�krzst i sk i uh i r��mk{hn� i�grvh i ¯hh�rz� i wvkthi

Page 60: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

QçÓ

lsshzsrkzi skiuksgi mht�kzthi�hltqmhti sl¯hziuyi sghi�kwrlvi ¥ztqmlzwhip�hzwyilzni�k{h�hzstikoi

sghi�hzsmlvi�k��rsshhiski®hmroyisghixhztrkzi�hwkmni�ltht�isghi�hzsmlvifgrmnªxlmsyi�k��rsshhi

ski �ghw¯i xhztrkzi �hwkmnt�i lzni sghi �k��rsshhi ski ´{hmthhi xhztrkzi ´�hmlsrkzti lzni �kwrlvi

¥ztqmlzwhi p�hzwyi �wo�i sghi sgmhhi wk��rsshhti �hmhi lvvi okm�hni qznhmi sghi £rzrtsmyi koi ¥zshmzlvi

poolrmtilzni�k��qzrwlsrkzt��

���_¢�hwqsrkzikoiurntilzniwkzsmlwstiwkzwhmzrz�iovkkn�lshih�qr��hzsi�km¯tilsisghi£rzrtsmyikoi�lzn�i

¥zomltsmqwsqmh�ifmlzt�kmsilznifkqmrt�ilznisghi l�lzi³lshmip�hzwy

¥zi £lmwgi |}}~�i  l�lzi ¤lrmi fmlnhi �k��rttrkzi mh�qrmhni sghi £rzrtsmyi koi �lzn�i ¥zomltsmqwsqmh�i

fmlzt�kms i lzn ifkqmrt�� i �ghmhloshm i Ësgh i£rzrtsmyË� i sk i �mk��svyi sl¯h izhwhttlmyi�hltqmht i ski

hztqmh i hvr�rzlsrkz i ko i rz{kv{h�hzs i rz i urn i mr��rz� i rz i lwwkmnlzwh i �rsg i pws i �kzwhmzrz�i

¢vr�rzlsrkzilznixmh{hzsrkzikoi¥z{kv{h�hzsirzijrni�r��rz��ihsw�ifghi�k��rttrkzilvtkizksrorhni

sghijklmnikoipqnrsikoisghiluk{hª�hzsrkzhnimh�qrmh�hzs�

__

¥z i sgh i�l¯h i ko i sgrt i rzwrnhzs i lzn i ksghm i rttqht� i sgh i£rzrtsmy i lzn i sgh i  l�lz i³lshm ip�hzwyi

mht�hwsr{hvyithsiq�iwk��rsshhtiskinrtwqtti�mh{hzsr{hi�hltqmhtil�lrztsiurnimr��rz��ilznimhvhlthni

rz{htsr�lsrkzimh�kmstirzi qzhi|}}~�ijlthnikzisghthiwrmwq�tslzwht�isghijklmnikoipqnrsiwkznqwshni

orhvni lqnrsti wkzwhmzrz�i h�hwqsrkzi koi urnti lzni wkzsmlwsti okmi ovkkn�lshi h�qr��hzsi �km¯t�i pti li

mhtqvs�i rsi okqznikqsi sglsiurnnrz�i�rsgikzvyikzhi�lmsrwr�lsrz�iurnnhmi omh�qhzsvyi skk¯i�vlwh�i lzni

sgls i tslznlmnr�lsrkz i ko i ovkkn�lsh i h�qr��hzs i �lt i glmnvy i �mk�mhttrz�� i pt i okm i {lmrkqt i kmnhmi

�hsgkntitq��kthniskiuhil��vrhnirzisghioqsqmh�isghijklmnirnhzsrorhnith{hmlvirttqhtiskiuhitkv{hn�i

psisgrtitsl�h�itk�hikoisghthi�hsgkntigl{hizksiyhsimhlwghnisghioqvvyir��vh�hzsluvhitsl�h�iptiokmi

wkztsmqwsrkziwktsiumhl¯nk�zitslsh�hzst�i�qhtsrkzluvhimh�qvlmrsyi�ltiokqznikmitk�hitslsh�hzsti

�hmhizksil{lrvluvhiokmisghiwghw¯rz�iskihvr�rzlshi�rtwkznqws�ifghijklmnilvtkiokqznikqsisglsirzi

tk�hiwlthtikoi�mh�lmrz�ihtsr�lsht�ikzvyikzhihtsr�lshi�ltiwkvvhwshniomk�ikzhi{hznkm�ilvsgkq�g�i

rz i �mrzwr�vh� i htsr�lsht i tglvv i uh i wkvvhwshn i omk� i ls i vhlts i sgmhh i {hznkmt� i ¤qmsghm�kmh� i tk�hi

wkzsmlwst i sqmzhn i kqs i sk i vlw¯ i l i t�hwrlv i �mk{rtrkz i wkzwhmzrz� i �hzlvsy i wglm�ht� i lvsgkq�g i sghi

�mk{rtrkzirtitq��kthniskiuhi�lznlskmy�

fghmhokmh�isghi£rzrtsmyilznisghi l�lzi³lshmip�hzwyilmhimh�qrmhniskiorm�vyih�hwqshisghi�hltqmhti

�grwgigl{hiuhhziokm�hnirzi sghimht�hwsr{hiwk��rsshht¡i rz{htsr�lsr{himh�kmst�ilzniwk�hi�rsgi sghi

luk{hi rttqht�i fghyi lvtki zhhni ski �l¯hi hookmsti ski mhwk{hmi vktthti wlqthni uyi urni mr��rz�i rzi oqvvi

l�kqzst�

fghi jklmni �rvvi wkzsrzqhi ski lqnrsi �ghsghmi sghi luk{hª�hzsrkzhni �krzsti lmhi �mk�hmvyi �qsi rzski

�mlwsrwhilzni�ghsghmihoohwstikoisghimhwqmmhzwhi�mh{hzsrkzi�hltqmhtilmhioqvvyimhlvr�hn�i

�~�_¢�hwqsrkz i ko i urnt i lzn i wkzsmlwst i wkzwhmzrz� i sgh i tslsh i tqutrnr�hn i �mk¬hwst i rz i ¤q¯qtgr�l�i

³l¯lyl�l i lzn i £ryl�l¯r i �mhohwsqmht i qznhm i sgh i ¬qmrtnrwsrkz i ko i sgh i £rzrtsmy i ko i �lzn�i

¥zomltsmqwsqmh�ifmlzt�kmsilznifkqmrt�

Page 61: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

Qç×

¤q¯qtgr�l�i³l¯lyl�lilzni£ryl�l¯ri�mhohwsqmht�irzisghi�l¯hikoiwkvvqtr{hiurnnrz�irzwrnhzstilsi

sghi rzrsrlsr{hikoi sghrmi koorwrlvt�i lzzkqzwhni r��mk{h�hzsi�hltqmhti wkzwhmzrz�i sghiurnnrz�i lzni

wkzsmlwsrz�itytsh�t�imht�hwsr{hvy�ijlthnikzisghthiwrmwq�tslzwht�isghijklmnikoipqnrsiwkznqwshni

orhvnilqnrstiwkzwhmzrz�iurntilzniwkzsmlwsti�lrzvyikoisghitslshitqutrnr�hni�quvrwi�km¯tiqznhmisghi

¬qmrtnrwsrkzikoisghi£rzrtsmy�iptilimhtqvs�irsiokqznikqsisgls�irzitk�hi�quvrwi�km¯t�i�lmsrwr�lzstirzi

�hzhmlvi wk��hsrsr{hi urnnrz�i �rsgi wkznrsrkzti gl{hi uhhzi tslsrwi lzni sgls�i lwwkmnrz�i ski lwsqlvi

urnnrz�imhwkmntikoi�quvrwi�km¯t�isghiwk��mhghztr{hih{lvqlsrkzitytsh�igltiuhhzirzili�rzkmrsy�i

´sghmiorznrz�tirzwvqnhilitrsqlsrkzi�ghmhi�hzhmlviwk��hsrsr{hiurnnrz�ilzniksghmitr�rvlmitytsh�ti

gl{hi uhhzi glmnvyi rzsmknqwhni rzi tqm{hyrz��i nhtr�zrz�i lzni ksghmi tr�rvlmi k�hmlsrkzti mhvlshni ski

�quvrwi�km¯t�

fghmhokmh�i sghi sgmhhi �mhohwsqmhti lmhi mh�qrmhni ski orm�vyi h�hwqshi sghrmi mht�hwsr{hi r��mk{h�hzsi

�hltqmhtiwkzwhmzrz�isghiurnnrz�ilzniwkzsmlwsrz�itytsh�t�i´zisghiultrtikoisghilqnrsimhtqvst�isghi

okvvk�rz�i �krzsti lmhi lvtki zhwhttlmy�i ���i pti ski �quvrwi �km¯t�i �ghzi h��lznrz�i l��vrwlsrkzi koi

�hzhmlviwk��hsrsr{hiurnnrz�i�rsgiwkznrsrkzt�isghi�mhohwsqmhtitgkqvnilr�iokmigr�gvyiwk��hsrsr{hi

urnnrz� i �rsg i �lzy i �lmsrwr�lsrz� i urnnhmt i lzn i tgkqvn i ths i q� i l��mk�mrlsh i �qlvrorwlsrkzi

mh�qrmh�hzsti okmi urnnhmti �grvhi lvtki �lyrz�i wvkthi lsshzsrkzi ski hztqmrz�i �mk�hmi h�hwqsrkzi koi

wkztsmqwsrkzi�km¯t�i�h�lmnrz�isghiwk��mhghztr{hih{lvqlsrkzitytsh��isghyitgkqvni�l¯hihookmsti

skihtsluvrtgih{lvqlsrkziwmrshmrlilznih{lvqlsrkzi�hsgkntirzikmnhmiski�lzl�hisghitytsh�i�mk�hmvyi

rzili�lzzhmi�grwgi�r{htiwkztrnhmlsrkzizksikzvyikzi�mrwhtiuqsilvtkikzi�hmokm�lzwht�ioqzwsrkzti

lzniksghmihvh�hzstirzivrzhi�rsgi�qm�kthtikoivl�tilzniksghmimh�qvlsrkztiwkzwhmzrz�i�mk�ksrkzikoi

�qlvrsyilttqmlzwhiokmi�quvrwi�km¯t�i�|�iptiskitqm{hyrz��inhtr�zrz�ilzniksghmitr�rvlmik�hmlsrkzti

mhvlshni ski �quvrwi �km¯t�i sghthi lmhi lmhlti �ghmhi olmi oh�hmi �hltqmhti gl{hi uhhzi sl¯hzi tki olmi ski

�l¯h i urnt i lzn i wkzsmlwst i �kmh i l��mk�mrlsh� i wk��lmhn i sk i sgh i �quvrw i �km¯t i okm i �grwg i sghi

tqm{hyrz�ilzninhtr�zrz�i�km¯ti�hmhi�lnh�ipwwkmnrz�vy�isghi�mhohwsqmhtilmhiln{rthniskiwkztrnhmi

rzsmknqwrz�i lzni h��lznrz�i �hzhmlvi wk��hsrsr{hi urnnrz�i lzni ksghmi tr�rvlmi tytsh�ti �rsgi �kmhi

smlzt�lmhzwyi lzni wk��hsrsr{hzhtt�i £kmhk{hm�i sghyi zhhni ski sr�hvyi wvlr�i �hzlvsyi wglm�hti lzni

�l¯hi hookmsti ski mhwk{hmi vktthti mhwk�zr�luvyi wlqthni uyi urni mr��rz�i rzi wlthi sglsi lvvi rz{kv{hni

�lmsrhti lmhi thzshzwhni ski sghi urni mr��rz�i wglm�h�i £hlz�grvh�i rzi wlthi sglsi tqwwhttoqvi urnnhmti

lznÒkmi ksghmi �lmsrhti �lyi sghi �hzlvsyi wglm�ht�i sghi �mhohwsqmhti tgkqvni mhsqmzi ski sghi �slshi sghi

l�kqzsih�qr{lvhzsiskitslshitqutrnrhtimhvlshniskisghi�hzlvsyiwglm�htit�kksgvy�i¤rzlvvyiuqsizksisghi

vhlts� i sgh i £rzrtsmy i rt i ln{rthn i sk i wkzsrzqkqtvy i mh�qhts i vkwlv i lqsgkmrsrht i sk i �l¯h i urnt i lzni

wkzsmlwsti �kmhi l��mk�mrlshi uyi tqwgi �hltqmhti lti h��lznrz�i �hzhmlvi wk��hsrsr{hi urnnrz�i rzi

�quvrwi�km¯t�

fghijklmni�rvviwkzsrzqhiskilqnrsirttqhtitqwgiltih�hwqsrkzikoir��mk{h�hzsi�hltqmhtiwkzwhmzrz�i

hlwg i �mhohwsqmh¡t i urnnrz� i lzn i wkzsmlwsrz� i tytsh�t i lzn i mhwk{hmy i wkznrsrkzt i ko i vktthti

mhwk�zr�luvyiwlqthniuyiurnimr��rz��i¥si�rvvilvtkiwkzsrzqhiski�kzrskmisghiksghmi�mhohwsqmht¡ihookmsti

ski�l¯hisghrmiurnnrz�ilzniwkzsmlwsrz�itytsh�ti�kmhil��mk�mrlsh�

�©�_�k��hsrsr{hzhttilznihwkzk�yikoiwkzsmlwstiwkzwhmzrz�i�mkwqmh�hzsikoi rzokm�lsrkzitytsh�tilsi

rznh�hznhzsi ln�rzrtsmlsr{hi l�hzwrhti lzni zlsrkzlvi qzr{hmtrsyi wkm�kmlsrkzti lzni sghrmi hookmsti ski

k�sr�r�hik�hmlsrkztilznitytsh�ti

Page 62: 0 会計検査院2008(英語版) 本文2 トビラ入 - …...Łlshfikmy pqnrshh ¥“„mk„mrhsrht − kshi ’ xmhthzshnik„rzrkztiÒ łh“lznhni“hltqmht £hltqmhtislflhz

Qçß

¢��hztht i mhvlshn i sk i rzokm�lsrkz i tytsh�t i uy i �k{hmz�hzsªorzlzwhn i wkm�kmlsrkzt i wk�h i ski

tqutslzsrlv i l�kqzst� i p�kz� i sghth i wkm�kmlsrkzt� i rznh�hznhzs i ln�rzrtsmlsr{h i l�hzwrht i lzni

zlsrkzlvi qzr{hmtrsyi wkm�kmlsrkzti �ghmhloshmi Ërznh�hznhzsi ln�rzrtsmlsr{hi l�hzwrht�i hsw�Ë�i gl{hi

uhhzi �l¯rz�i �mklwsr{hi hookmsti ski k�sr�r�hi k�hmlsrkzti lzni tytsh�ti �qmtqlzsi ski hookmsti uyi sghi

�slshiln�rzrtsmlsr{hil�hzwrht�ipwwkmnrz�vy�isghijklmnikoipqnrsithvhwshni§|i¬qmrnrwlvi�hmtkztilti

lqnrshhtilzniwkznqwshni orhvnilqnrstiwkzwhmzrz�i sghrmiwkzsmlwsti okmi�mkwqmh�hzsikoi rzokm�lsrkzi

tytsh�tilsirznh�hznhzsiln�rzrtsmlsr{hil�hzwrht�ihsw�ilznisghrmihookmstiskik�sr�r�hik�hmlsrkztilzni

tytsh�t�

fgh i lqnrs i orznrz�t i �hmh i tq��lmr�hn i lt i okvvk�t� i ��� i pt i sk i wkzsmlwst� i sgh i �hmwhzsl�ht i koi

zh�ksrlshn i wkzsmlwst i �hmh i gr�g� i lzn i rz i wlth i ko i wk��hsrsr{h i wkzsmlwst� i sgh i �hmwhzsl�ht i koi

trz�vhªurnnhmi wkzsmlwsti �hmhi gr�g�i pti h{rnhzwhni uyi sghth�i sghi wk��hsrsr{hzhtti glti zksi uhhzi

tqoorwrhzsvyihztqmhn�i£kmhk{hm�ith�lmlshi�mkwqmh�hzsikoiglmn�lmhilznitkos�lmhigltiuhhziglmnvyi

�mk�mhttrz�ilzniwkzshzstikoith{hmlvivhltrz�iwkzsmlwstisqmzhnikqsiskivlw¯iwvlmrsy�i�|�iptiskihookmsti

sk i okm�qvlsh i k�sr�r�lsrkz i �vlzt� i h{hz i sr�rz� i ko i okm�qvlsrz� i k�sr�r�lsrkz i �vlzt i okm i tk�hi

tytsh�tiglnizksiyhsiuhhzinhwrnhniltikoisghihznikoi£lmwg�i|}}~�ilznitk�hivlm�hªtwlvhitytsh�t�i

�grwgi�hmhivhosikqstrnhisghitwk�hikoiokm�qvlsrz�ik�sr�r�lsrkzi�vlzt�iglnisghitl�hirttqhtiskiuhi

tkv{hniltik�hmlsrkztilznitytsh�tiqznhmisghik�sr�r�lsrkzi�mk�ml��i

fghmhokmh�irsirtizhwhttlmyiokmirznh�hznhzsiln�rzrtsmlsr{hil�hzwrht�ihsw�iskinkisghiokvvk�rz��

���ipti ski wkzsmlwst�i ski hzglzwhi sghi wk��hsrsr{hzhtti lzni smlzt�lmhzwyi koi wkzsmlwsti uyi tshlnrvyi

�mk�ksrz� i mh{rh�t i kz i rttqht i tqwg i lt i t�rswgrz� i omk� i zh�ksrlshn i wkzsmlwst i sk i wk��hsrsr{hi

wkzsmlwst�i �l¯rz�i li uhsshmi tgrosi omk�i li trz�vhªurnnhmi tytsh�i ski li �qvsr�vhªurnnhmti tytsh��i

r��vh�hzsrz�ith�lmlshi�mkwqmh�hzsilzniwvlmroyrz�iwkzshzstikoiwkzsmlwst�i�grvhi�lyrz�ilsshzsrkzi

skisghitsluvhitytsh�ik�hmlsrkz�

�|�i pti ski hookmsti ski k�sr�r�hi k�hmlsrkzti lzni tytsh�t�i ski okm�qvlshi lzni h�hwqshi �mk�hmvyi sghi

k�sr�r�lsrkz i �vlzt i okm i k�hmlsrkzt i lzn i tytsh�t i qznhm i sgh i k�sr�r�lsrkz i �mk�ml� i �grvhi

wkztrnhmrz�irttqhtirzi�mkwqmh�hzs�i skimh{rh�isr�hvyilzni�mk�hmvyisghik�sr�r�lsrkzi�vlzti�ghzi

zhwhttlmy�i ski r��mk{hi �mkwqmh�hzsi mhvlshni ski tytsh�ti kqstrnhi sghi twk�hi koi sghi k�sr�r�lsrkzi

�mk�ml��iskiwkztrnhmisgkmkq�gvyilznirznr{rnqlvvyihlwgitytsh�i�rzwvqnrz�ikzhikqstrnhisghitwk�hi

koisghi�mk�ml���ilzniskitslmsisghik�sr�r�lsrkzikoik�hmlsrkztilznitytsh�tit�kksgvyiokmitytsh�tikoi

�grwgik�sr�r�lsrkzirtimhwk�zr�hniltizhwhttlmy�

fghijklmni�rvviwkzsrzqhiski�kzrskmiwkzsmlwstiwkzwhmzrz�i�mkwqmh�hzsikoirzokm�lsrkzitytsh�tilsi

rznh�hznhzsiln�rzrtsmlsr{hil�hzwrht�ihsw�ilznisghrmihookmstiskik�sr�r�hik�hmlsrkztilznitytsh�t�