{"created":"2023-05-15T13:51:57.422652+00:00","id":13586,"links":{},"metadata":{"_buckets":{"deposit":"c47308e2-a5f5-48c3-9f68-9c750dcba98b"},"_deposit":{"created_by":1,"id":"13586","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"13586"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00013586","sets":["243:894"]},"author_link":["50926","50925"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-10-05","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"53","bibliographicPageEnd":"82","bibliographicPageStart":"67","bibliographic_titles":[{"bibliographic_title":"経済研究所年報"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿は，企業会計と社会会計の異同を明らかにするために，評価および記録時点の観点から，両会計の原則の比較，検討を試みたものである。企業会計については，わが国の企業会計原則を取り上げた。社会会計については，国際連合を中心にしたいくつかの国際機関が共同で作成，刊行した国際的な社会会計の原則である「国民勘定体系（System of National Accounts，略称SNA）」の1993年版（1993SNA）および2008年版（2008SNA）の内容を検討した。その結果，両会計の対象領域および会計目的などが異なることから生じる相違点（典型的には，企業会計は取得原価評価を，社会会計では市場価格評価あるいは時価評価を採用）を除けば，違和感を持つような大きな相違点はないとの結論に至った。かくして，評価および記録時点に関する会計ルールの観点から，社会会計は会計一族たりうることを指摘した。","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"50926","nameIdentifierScheme":"WEKO"}],"names":[{"name":"KAWANO, Masao","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"経済研究所"}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"この資料の著作権は、資料の著作者または学校法人中央大学に帰属します。著作権法が定める私的利用・引用を超える使用を希望される場合には、掲載誌発行部局へお問い合わせください。"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0285-9718","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"河野, 正男"},{"creatorName":"カワノ, マサオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2021-12-07"}],"displaytype":"detail","filename":"0285-9718_53_2_04.pdf","filesize":[{"value":"811.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文を見る","url":"https://chuo-u.repo.nii.ac.jp/record/13586/files/0285-9718_53_2_04.pdf"},"version_id":"aa2e6df1-2d3a-47b8-a72f-097c0e82c3f2"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":" 企業会計","subitem_subject_scheme":"Other"},{"subitem_subject":"社会会計","subitem_subject_scheme":"Other"},{"subitem_subject":"会計原則","subitem_subject_scheme":"Other"},{"subitem_subject":"SNA","subitem_subject_scheme":"Other"},{"subitem_subject":"評価","subitem_subject_scheme":"Other"},{"subitem_subject":"取得原価","subitem_subject_scheme":"Other"},{"subitem_subject":"時価","subitem_subject_scheme":"Other"},{"subitem_subject":"発生主義","subitem_subject_scheme":"Other"},{"subitem_subject":"国民所得白書","subitem_subject_scheme":"Other"},{"subitem_subject":"国民経済計算年報","subitem_subject_scheme":"Other"},{"subitem_subject":"JEL codes:M480","subitem_subject_scheme":"Other"},{"subitem_subject":" E120","subitem_subject_scheme":"Other"},{"subitem_subject":"E130","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":"企業会計原則と社会会計原則","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業会計原則と社会会計原則"},{"subitem_title":"Business Accounting Principles and Social Accounting Principles in Japan","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["894"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-12-07"},"publish_date":"2021-12-07","publish_status":"0","recid":"13586","relation_version_is_last":true,"title":["企業会計原則と社会会計原則"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T16:46:18.952810+00:00"}