{"created":"2023-05-15T14:41:46.522003+00:00","id":222,"links":{},"metadata":{"_buckets":{"deposit":"fbb6223b-3481-4262-8b9c-da1e0a44d41e"},"_deposit":{"created_by":11,"id":"222","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"222"},"status":"published"},"_oai":{"id":"oai:okazaki.repo.nii.ac.jp:00000222","sets":["60:8","60:8:9","60:8:9:32"]},"author_link":["367"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-03-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"50","bibliographicPageEnd":"20","bibliographicPageStart":"11","bibliographic_titles":[{"bibliographic_title":"岡崎女子大学・岡崎女子短期大学　研究紀要"}]}]},"item_3_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"　46 年ぶりに地方公営企業会計基準に大きな改正が行われ、2014 年度から新しい地方公営企業会計基準が適用 されている。本稿は、地方公営企業の中でも自治体病院に焦点を当て、今回の地方公営企業会計基準の改正が財 務諸表に及ぼした影響を考察することが目的である。地方公営企業の財政状態や他の組織体との会計制度の異同 点を踏まえながら、改正の趣旨や内容を確認し、適用年度である 2014 年度の財務諸表数値にどのような影響を 及ぼしたか、同一地域で同じ地域中核・基幹病院である 7 病院を対象に具体的に検証した。\n","subitem_description_type":"Other"}]},"item_3_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"研究論文","subitem_description_type":"Other"}]},"item_3_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18929/00000209","subitem_identifier_reg_type":"JaLC"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA12670720","subitem_source_identifier_type":"NCID"}]},"item_3_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":" 岡崎女子短期大学"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"河合, 晋"},{"creatorName":"カワイ, ススム","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"367","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":"2017-09-13"}],"displaytype":"detail","filename":"研究紀要50河合.pdf","filesize":[{"value":"974.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"研究紀要50河合","url":"https://okazaki.repo.nii.ac.jp/record/222/files/研究紀要50河合.pdf"},"version_id":"0707e615-a3a5-4dad-95da-4345519491e3"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"自治体病院","subitem_subject_scheme":"Other"},{"subitem_subject":"地方公営企業","subitem_subject_scheme":"Other"},{"subitem_subject":"地方公営企業会計","subitem_subject_scheme":"Other"},{"subitem_subject":"貸借対照表","subitem_subject_scheme":"Other"},{"subitem_subject":"損益計算書","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":"「会計基準」の改正が自治体病院の財務諸表に及ぼした影響","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"「会計基準」の改正が自治体病院の財務諸表に及ぼした影響"}]},"item_type_id":"3","owner":"11","path":["8","9","32"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-09-13"},"publish_date":"2017-09-13","publish_status":"0","recid":"222","relation_version_is_last":true,"title":["「会計基準」の改正が自治体病院の財務諸表に及ぼした影響"],"weko_creator_id":"11","weko_shared_id":11},"updated":"2023-05-15T14:59:45.107394+00:00"}