{"created":"2023-06-19T08:42:06.953190+00:00","id":327,"links":{},"metadata":{"_buckets":{"deposit":"a9bff2aa-d5c7-47e1-a7ab-4e202af90f40"},"_deposit":{"created_by":12,"id":"327","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"327"},"status":"published"},"_oai":{"id":"oai:kgwu.repo.nii.ac.jp:00000327","sets":["1:13"]},"author_link":["721","722"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2003-03-15","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"132","bibliographicPageStart":"111","bibliographicVolumeNumber":"14","bibliographic_titles":[{"bibliographic_title":"川村学園女子大学研究紀要"},{"bibliographic_title":"The journal of Kawamura Gakuen Woman's University","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本論文は, 「社今福祉法人経理規定準則」(厚生省社施第25号, 昭和51年1月31日付, 厚生省社会局長・同児童家庭局長連名通知)が平成12年4月から「社会福祉法人会計基準」(社援第310号, 平成12年2月17日日付, 厚生大臣官房保険福祉部長, 社会・援護局長, 老人保健福祉局長, 児童家庭局長連名通知)への移行にともない, わが国の企業会計並びにアメリカの財務会計基準との調和の動向とその問題点と課題を明らかにするとともに, 利用者サービスヘの影響について検討を試みた。 その結果, 調和の前提としての基盤整備はもとより, 負担能力がなくても緊急に保護しなければならないセーフティネットを担保すべく事業内容により, 会計方式も多様化されるべきであり, 企業会計への調和でなく, 社会福祉法人会計独自の説明や解釈が構築された独自の会計基準を確立していくことが今後に課せられた課題であることを明らかにした。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"川村学園女子大学"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"110000473306","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10179111","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"09186050","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"梅澤, 嘉一郎"},{"creatorName":"ウメザワ, カイチロウ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"721","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Umezawa, Kaichiro","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"722","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-06-02"}],"displaytype":"detail","filename":"kiyou14-2-8 umezawa.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"研究紀要14-2 8 梅澤","url":"https://kgwu.repo.nii.ac.jp/record/327/files/kiyou14-2-8 umezawa.pdf"},"version_id":"85c5cd42-965a-4dee-8024-f95753474e08"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"社会福祉法人会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"企業会計との調和","subitem_subject_scheme":"Other"},{"subitem_subject":"利用者サービス","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"社会福祉法人会計の企業会計への調和の動向と利用者サービスへの影響","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"社会福祉法人会計の企業会計への調和の動向と利用者サービスへの影響"},{"subitem_title":"The Trend of Harmonization of the Accounting of Social Welfare Toward Business Accounting and the Influenece Upon Client Services","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"12","path":["13"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-07-17"},"publish_date":"2017-07-17","publish_status":"0","recid":"327","relation_version_is_last":true,"title":["社会福祉法人会計の企業会計への調和の動向と利用者サービスへの影響"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-06-19T09:00:32.048985+00:00"}