{"created":"2023-06-19T08:17:04.540512+00:00","id":124,"links":{},"metadata":{"_buckets":{"deposit":"3f3f88d9-7863-4de0-a2a6-065c3d1b235c"},"_deposit":{"created_by":14,"id":"124","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"124"},"status":"published"},"_oai":{"id":"oai:dcu.repo.nii.ac.jp:00000124","sets":["2:21"]},"author_link":["455","456"],"item_10002_biblio_info_30":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2000-12-30","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"144","bibliographicPageStart":"127","bibliographicVolumeNumber":"3","bibliographic_titles":[{"bibliographic_title":"人間福祉研究"},{"bibliographic_title":"The human welfare review","bibliographic_titleLang":"en"}]}]},"item_10002_description_28":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"平成13年度より新たに導入された社会福祉法人会計基準について,それまでの会計規定であった経理規定準則と比較することによって,その特徴と意義とを考える。社会福祉法人会計基準の最大の特徴は,損益計算の概念を導入し,減価償却を行うようになったという点である。この会計方法は,社会福祉法人会計が,資金委託者に対する会計責任を果たすための会計から,利用者への情報提供を意識した会計へと変化しつつあることを反映するものである。しかし,利益のみを追求するわけにはいかない社会福祉法人において,損益計算の概念を取り入れた会計情報が有用な意味を持つのか否かということについては,さらに検討されなければならないだろう。","subitem_description_type":"Abstract"}]},"item_10002_full_name_26":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"456","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Takata, Kyoko"}]}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"高田, 京子"}],"nameIdentifiers":[{"nameIdentifier":"455","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":"2013-03-23"}],"displaytype":"simple","filename":"KJ00000053880.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"本文（PDF）","url":"https://dcu.repo.nii.ac.jp/record/124/files/KJ00000053880.pdf"},"version_id":"bab3e55f-eaed-481e-af29-b84d0f43baf0"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"福祉会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"経理規定準則","subitem_subject_scheme":"Other"},{"subitem_subject":"損益計算","subitem_subject_scheme":"Other"},{"subitem_subject":"切返し仕訳","subitem_subject_scheme":"Other"},{"subitem_subject":"複会計制度","subitem_subject_scheme":"Other"},{"subitem_subject":"減価償却","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特徴と有用性","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"社会福祉法人会計の特徴と有用性"},{"subitem_title":"The Usefulness of Social Welfare Accounting","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["21"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-02-20"},"publish_date":"2013-02-20","publish_status":"0","recid":"124","relation_version_is_last":true,"title":["社会福祉法人会計の特徴と有用性"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-06-19T08:33:11.883793+00:00"}