According to Yokohama City University, the research group set up two stories and asked questions to budget makers in local governments nationwide, and analyzed the answers.

　One of the questions was about rebuilding the school, randomly sending examples with and without depreciation information and asking if they would like to rebuild.As a result, it was found that they are more reluctant to decide the rebuilding budget than when there is no depreciation information.

　The second question is about budget assessment.If you set a case with no information, a case with non-financial information, a case with accrual cost and non-financial information, the case with non-financial information affects the budget amount, and the case with accrual cost and non-financial information In some cases, it became clear that the local government, which is in a state of tight finance, affects the budget amount.

　The research group is calling for the use of this information in budgeting, as the budget tightness of local governments is expected to further increase in the future due to measures against the new corona and population decline.

* 1 Depreciation information Useful life, accumulated depreciation, etc.
* 2 Non-financial information Information other than financial statements such as income statement, balance sheet, cash flow statement, etc.
* 3 Accrual accounting method An accounting method that records expenses and profits when a transaction occurs, regardless of whether or not money is exchanged.May recognize a lot of revenue as well as cost

reference:[Yokohama City University] Discovering the usefulness and conditions of non-financial indicators and accrual accounting information in budgeting for local governments-Understanding by a questionnaire experiment approach-