{"created":"2023-05-15T09:55:16.150841+00:00","id":992,"links":{},"metadata":{"_buckets":{"deposit":"6fca7400-dc53-4643-8d3f-789d9f449e35"},"_deposit":{"created_by":13,"id":"992","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"992"},"status":"published"},"_oai":{"id":"oai:lib.cku.repo.nii.ac.jp:00000992","sets":["1:177:144"]},"author_link":[],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-07-21","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"52","bibliographicPageEnd":"72","bibliographicPageStart":"51","bibliographic_titles":[{"bibliographic_title":"千葉経済論叢","bibliographic_titleLang":"ja"},{"bibliographic_title":"Chiba keizai ronso","bibliographic_titleLang":"en"}]}]},"item_2_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"近年、日本では非営利組織会計の一元化を巡る議論が高まりを見せている。その背景には、政府の財政悪化を受けて、非営利組織の主な収入源が補助金・助成金から民間寄付・融資・私募債の活用へと多様化するとの予測がある。本稿では、法人形態ごとに明確に異なる非営利組織の収入構造が変わりつつある現状を踏まえ、日本の非営利組織会計一元化の議論のうち、とくに資源の拘束性表示に着目し、その根拠たる「継続的活動能力」という情報ニーズに焦点を当てた。米国の非営利組織会計における「財務的生存力」、さらに「財務的弾力性」を巡る議論を参照した結果、継続的活動能力は、ストック計算とフロー計算の拘束性表示の連動とフロー計算のボトムラインにより評価されると確認された。また、継続的活動能力の一指標とされる財務的弾力性は、非営利組織会計においてはフロー計算のボトムラインでも示されるとの理解に至った。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_2_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00009856643"}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA12625180","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_20":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"21876320","subitem_source_identifier_type":"EISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"千葉経済大学","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"佐藤, 恵","creatorNameLang":"ja"},{"creatorName":"サトウ, メグミ","creatorNameLang":"ja-Kana"},{"creatorName":"Sato, Megumi","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-12-15"}],"displaytype":"detail","filename":"KJ00009856643.pdf","filesize":[{"value":"911.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00009856643.pdf","url":"https://lib.cku.repo.nii.ac.jp/record/992/files/KJ00009856643.pdf"},"version_id":"48ec94d0-d510-4e11-affd-004aacc4f5f6"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"シャドウバンキング","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"証券化","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"担保仲介","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"SPV","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"資産担保証券","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"信用補完措置","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"転担保","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"組成","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"融資平台","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"城投債","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"理財商品","subitem_subject_language":"ja","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":"非営利組織会計における拘束性の表示 -「継続的活動能力」を中心に-","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"非営利組織会計における拘束性の表示 -「継続的活動能力」を中心に-","subitem_title_language":"ja"},{"subitem_title":"The Presentation of Restrictions for Not-for-Profit Accounting ocusing around\"Continuous Activity\"","subitem_title_language":"en"}]},"item_type_id":"2","owner":"13","path":["144"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-12-15"},"publish_date":"2016-12-15","publish_status":"0","recid":"992","relation_version_is_last":true,"title":["非営利組織会計における拘束性の表示 -「継続的活動能力」を中心に-"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2023-12-01T08:50:50.862931+00:00"}