{"created":"2023-06-19T08:07:45.275747+00:00","id":763,"links":{},"metadata":{"_buckets":{"deposit":"e4d2772b-e311-44b3-9886-29d1374352db"},"_deposit":{"created_by":4,"id":"763","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"763"},"status":"published"},"_oai":{"id":"oai:okinawauniversity.repo.nii.ac.jp:00000763","sets":["1:14:123"]},"author_link":["1896","1895"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"27","bibliographicPageEnd":"56","bibliographicPageStart":"41","bibliographic_titles":[{"bibliographic_title":"地域研究＝Regional Studies"}]}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"本研究は、中国会計体系に関する研究の一環として、2000年に中国財政部から公表された「企業会計制度」を取り上げ、その制定の背景と必要性を明らかにした上で、当該制度の構成と特徴を明確にし、さらに「企業会計制度」の役割と現時点の意義を検討するものである。","subitem_description_type":"Other"},{"subitem_description":"中国財政部は、中国国内企業と外商投資企業向けの制度を統一し、健全的な会計処理と情報開示を提供するために、2000年に「企業会計制度」を公表した。「企業会計制度」は、統一した会計制度として位置づけられており、会計情報を真実かつ完全に提供するために、企業の会計計算を規範化したものである。「企業会計制度」は、全部14章160条で構成されており、会計項目の設置と会計処理の方法を中心に述べ、財務会計報告の種類と様式を規定している。「企業会計制度」は、会計\n担当者が企業の会計計算を行う際に、重要な根拠を提供している。","subitem_description_type":"Other"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.34415/00000751","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"沖縄大学地域研究所"}]},"item_10002_relation_16":{"attribute_name":"情報源","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_text":"地域研究"}]}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"沖縄大学地域研究所"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12056256","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1881-2082","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"姚, 小佳"},{"creatorName":"ヨウ, ショウカ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"1895","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"YAO, Xiaojia","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1896","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":"2021-12-24"}],"displaytype":"detail","filename":"No27p41.pdf","filesize":[{"value":"788.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"No27p41","url":"https://okinawauniversity.repo.nii.ac.jp/record/763/files/No27p41.pdf"},"version_id":"72163025-b8b7-43fc-ad51-8fe56912682f"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"「会計法｜企業会計制度｜企業会計準則」","subitem_subject_scheme":"Other"},{"subitem_subject":"「Accounting Low｜ Accounting System for Business Enterprises ｜ Accounting Standards for Business Enterprises」","subitem_subject_language":"en","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":"中国における「企業会計制度」の存在意義","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中国における「企業会計制度」の存在意義"},{"subitem_title":"The Significance of “The Accounting System for Business Enterprises”","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"4","path":["123"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-12-24"},"publish_date":"2021-12-24","publish_status":"0","recid":"763","relation_version_is_last":true,"title":["中国における「企業会計制度」の存在意義"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-06-19T08:35:01.750758+00:00"}