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会社法と資本維持
https://lib.cku.repo.nii.ac.jp/records/925
https://lib.cku.repo.nii.ac.jp/records/9255e6ad080-34bf-41fb-af06-7b965c6858bb
名前 / ファイル | ライセンス | アクション |
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KJ00004947285.pdf (268.7 kB)
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Item type | [ELS]紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2016-12-15 | |||||
タイトル | ||||||
言語 | ja | |||||
タイトル | 会社法と資本維持 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | The Maintenance of capital based on the Corporation Law | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | maintenance of substancial capital | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | protection of obligee | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | divisible profit | |||||
資源タイプ | ||||||
資源タイプ | departmental bulletin paper | |||||
雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA12125406 | |||||
著者 |
飯名, 晧作
× 飯名, 晧作 |
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抄録(英) | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | It is said that the idea on a protection of obligee has been lost by an enforcement of Corporation Law. In opposition to this thought, I insist that the very old type of accounting structure had brought an inefficient condition for substantial maintenance of capital. What is the existing accounting system pursueing essentially and carrying out as its functions through the calculation of profit? And what is the fundamental principle of the double-entry book-keeping in comparison with an objective of accounting? What kind of role does the cash flow statement play in accounting history? In this paper, consideration is made on searching for these essential problem. | |||||
言語 | en | |||||
書誌情報 |
ja : 千葉経済大学短期大学部研究紀要 en : Bulletin of Chiba Keizai College 号 4, p. 63-70, 発行日 2008-03-31 |
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アクセション番号 | ||||||
内容記述タイプ | Other | |||||
内容記述 | KJ00004947285 | |||||
ISSN | ||||||
収録物識別子タイプ | PISSN | |||||
収録物識別子 | 13498312 |