{"created":"2023-06-19T08:17:32.265818+00:00","id":578,"links":{},"metadata":{"_buckets":{"deposit":"babd6118-e339-4b96-87ab-d11d12ebcf45"},"_deposit":{"created_by":14,"id":"578","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"578"},"status":"published"},"_oai":{"id":"oai:dcu.repo.nii.ac.jp:00000578","sets":["1:85"]},"author_link":["153","154"],"item_10002_biblio_info_30":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"11","bibliographicPageEnd":"111","bibliographicPageStart":"95","bibliographic_titles":[{"bibliographic_title":"田園調布学園大学紀要"},{"bibliographic_title":"Bulletin of Den-en Chofu University","bibliographic_titleLang":"en"}]}]},"item_10002_description_28":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"社会福祉法人は日本の地域福祉を長年支えている民間の非営利組織であるが，社会情勢の変化に伴い，法改正及びこれに関連する会計基準はこれまで度々変更されてきた。そこで，本稿では，社会福祉法人の会計制度がこれまで果たしてきた役割及び歴史的にどのように変化を遂げてきたのかについての検討に主眼を置く。2016年には社会福祉法人の根拠規定である社会福祉法が大幅に改正されることになった。今回の法改正は社会福祉法人のガバナンス強化が組織内外から求められるという点で法人制度自体に対する大きな制度改正といえる。これは社会福祉法人を巡る会計制度自体にも今後影響を及ぼしていく可能性が大きい。\nそこで，まずはこれまでの改正を通じて変遷を遂げてきたそれぞれの時代の会計制度の特徴を述べた上で，今後についての考察を試みることにしたい。","subitem_description_type":"Abstract"}]},"item_10002_full_name_26":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"154","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Kunimi, Mariko"}]}]},"item_10002_publisher_31":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"田園調布学園大学"}]},"item_10002_source_id_32":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1882-8205","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_43":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"國見, 真理子"}],"nameIdentifiers":[{"nameIdentifier":"153","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":"2017-08-09"}],"displaytype":"simple","filename":"11_6_kunimi.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/578/files/11_6_kunimi.pdf"},"version_id":"0c78365f-ddab-4783-9d78-67fb1a105617"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"社会福祉法人","subitem_subject_scheme":"Other"},{"subitem_subject":"社会福祉法人会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"ガバナンス","subitem_subject_scheme":"Other"},{"subitem_subject":"社会福祉法","subitem_subject_scheme":"Other"},{"subitem_subject":"内部留保","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":"<研究論文>社会福祉法人の会計制度の変遷に関する一考察：2016年社会福祉法改正を踏まえて","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"<研究論文>社会福祉法人の会計制度の変遷に関する一考察：2016年社会福祉法改正を踏まえて"},{"subitem_title":"An Analysis Concerning the Changes of Social Welfare Corporations' Accounting System : Based on the 2016 Amending Social Welfare Act","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["85"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-08-09"},"publish_date":"2017-08-09","publish_status":"0","recid":"578","relation_version_is_last":true,"title":["<研究論文>社会福祉法人の会計制度の変遷に関する一考察：2016年社会福祉法改正を踏まえて"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-06-19T08:23:09.042773+00:00"}