{"created":"2023-05-15T13:48:47.350022+00:00","id":8870,"links":{},"metadata":{"_buckets":{"deposit":"e4b382f1-8349-4d57-b60c-393d2fe84048"},"_deposit":{"created_by":1,"id":"8870","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8870"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00008870","sets":["333:501"]},"author_link":["30720"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-01-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"7･8","bibliographicPageEnd":"26","bibliographicPageStart":"1","bibliographicVolumeNumber":"122","bibliographic_titles":[{"bibliographic_title":"法学新報"}]}]},"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":"　本稿の目的は、なぜわが国の会計検査制度が他国とは大きく異なる進化の経路をたどったのかということについて、歴史的制度論の観点から分析することである。\n　会計検査制度の歴史的経緯についての分析から、まず、明治初期の制度選択・制度配置による影響が指摘される。会計検査制度については、複数の選択肢が存在し、その間で模索されていたものの、偶発的なタイミングと政治的事件によって制度が設計された。\n　そして、制度の決定的転換点となるはずであった第二次世界大戦敗戦後の占領改革での制度選択による影響が指摘される。会計検査院を独立機関とする制度配置の選択と、検査官会議による合議制等の会計検査院内部組織の制度選択から、会計検査制度の経路は大幅には転換されなかった。\n　さらに予算制度・公会計制度といった他制度からの影響が指摘される。明治期からの予算単年度主義等の原則に第二次世界大戦敗戦後の財政民主主義の諸原則が加わり、予算制度は硬直化し、それが公会計制度にも影響し、従来型会計検査を継続することを加速させた。","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"30720","nameIdentifierScheme":"WEKO"}],"names":[{"name":"AKIYOSHI, Takao","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"法学新報編集委員会"}]},"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":"0009-6296","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":"秋吉, 貴雄"},{"creatorName":"アキヨシ, タカオ","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":"2019-06-07"}],"displaytype":"detail","filename":"0009-6296_122_7_01.pdf","filesize":[{"value":"2.8 MB"}],"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/8870/files/0009-6296_122_7_01.pdf"},"version_id":"990931ab-666b-48e0-9c27-eeadd5f9371a"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"制度進化","subitem_subject_scheme":"Other"},{"subitem_subject":"歴史的制度論","subitem_subject_scheme":"Other"},{"subitem_subject":"制度選択","subitem_subject_scheme":"Other"},{"subitem_subject":"決定的転換点","subitem_subject_scheme":"Other"},{"subitem_subject":"会計検査制度","subitem_subject_scheme":"Other"},{"subitem_subject":"会計検査院","subitem_subject_scheme":"Other"},{"subitem_subject":"共進化","subitem_subject_scheme":"Other"},{"subitem_subject":"予算制度","subitem_subject_scheme":"Other"},{"subitem_subject":"公会計制度","subitem_subject_scheme":"Other"},{"subitem_subject":"Paul Pierson","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":"時間のなかの会計検査制度 - 異質な制度進化の歴史分析","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"時間のなかの会計検査制度 - 異質な制度進化の歴史分析"},{"subitem_title":"Government Auditing System in Time - Historical Analysis on Dissimilar Institutional Evolution","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["501"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-01-25"},"publish_date":"2018-01-25","publish_status":"0","recid":"8870","relation_version_is_last":true,"title":["時間のなかの会計検査制度 - 異質な制度進化の歴史分析"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-16T13:38:36.457015+00:00"}