{"created":"2023-06-19T08:17:01.765181+00:00","id":80,"links":{},"metadata":{"_buckets":{"deposit":"3fb3a18c-5ae3-48ee-9366-a62cfd9d9c65"},"_deposit":{"created_by":14,"id":"80","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"80"},"status":"published"},"_oai":{"id":"oai:dcu.repo.nii.ac.jp:00000080","sets":["2:18"]},"author_link":["317","318"],"item_10002_biblio_info_30":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-03-17","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"107","bibliographicPageStart":"93","bibliographicVolumeNumber":"8","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":"非営利組織体と営利企業とでは,組織の基本目的や財務資源提供者の意図が異なるため,そこで行われる会計のあり方も異なるものと考えられる。社会福祉法人の会計は,従来は組織の非営利性を反映したものであったが,「社会福祉法人会計基準」により損益計算の概念が導入され,営利企業の会計に近づいてきたといわれている。その背景には,従来のような補助金や寄附金収入が見込み難くなったこと,社会福祉基礎構造改革により社会福祉サービスの利用者が事業者を選択できるようになったこと,および,社会福祉サービス事業に営利企業の参入が認められたことなどが影響している。確かに,「社会福祉法人会計基準」に基づく会計は,利用者の意思決定に有用な情報を提供するという意味では大きな意義をもつようになったといえる。しかし,非営利組織体としての特徴を充分反映しておらず,損益計算の導入は効率性の向上には結びついていないと考えられる。","subitem_description_type":"Abstract"}]},"item_10002_full_name_26":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"318","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":"317","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":"KJ00004372074.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"本文（PDF）","url":"https://dcu.repo.nii.ac.jp/record/80/files/KJ00004372074.pdf"},"version_id":"6d4a96f0-ced5-4d75-9f0c-24158d235a73"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"営利企業","subitem_subject_scheme":"Other"},{"subitem_subject":"非営利組織体","subitem_subject_scheme":"Other"},{"subitem_subject":"基本目的","subitem_subject_scheme":"Other"},{"subitem_subject":"財務資源の調達源泉","subitem_subject_scheme":"Other"},{"subitem_subject":"社会福祉基礎構造改革","subitem_subject_scheme":"Other"},{"subitem_subject":"効率性","subitem_subject_scheme":"Other"},{"subitem_subject":"損益計算","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":"社会福祉法人会計における損益計算の意義","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"社会福祉法人会計における損益計算の意義"},{"subitem_title":"The Effect of Income Statement of Social Welfare Accounting","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["18"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-02-20"},"publish_date":"2013-02-20","publish_status":"0","recid":"80","relation_version_is_last":true,"title":["社会福祉法人会計における損益計算の意義"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-06-19T08:34:05.462485+00:00"}