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指定管理者制度における運用問題―会計的説明の重要性―
https://chuo-u.repo.nii.ac.jp/records/9161
https://chuo-u.repo.nii.ac.jp/records/9161a30692e1-8ba2-4e25-8aa1-9c3be08896e0
名前 / ファイル | ライセンス | アクション |
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本文を見る (1.2 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2018-10-18 | |||||
タイトル | ||||||
タイトル | 指定管理者制度における運用問題―会計的説明の重要性― | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Some Operational Issues in Designated Manager’s System: Importance of Accounting Explanation | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | designated manager’s system | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | facility aging | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | shortage of information | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | provision | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | accounting explanation | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | cooperation between local government | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
加藤, 典生
× 加藤, 典生× 望月, 信幸 |
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著者別名(英) | ||||||
姓名 | KATO, Norio | |||||
言語 | en | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | Designated manager’s system is an approach to meet multiple needs of local people and to reduce wasted cost. Local government and private enterprise need to cooperate in this system. But this system has some problems because both have different purposes and directions. To get on profitability and to get on publicness are different to coexist. It causes damage for designated manager pursuing publicness to walk over profitability. Therefore, it becomes negative effect for this system; business cannot be continued due to lack of funds, or no business company apply to an appointment of designated manager. As a result, promotion of public welfare, which is the purpose of the designated management facility, cannot be achieved. In this paper, we focused on the problem of facility aging and shortage of information provision. It is important for designated manager that local government provides necessary information to applicants and to grasp the financial strength of applicants. For that purpose, local government should positively discuss to use accounting approach such as accrual principle and cash flow statement. It will lead to the realization of management pursuing effectiveness and efficiency like private enterprises while maintaining certain publicness and fairness |
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書誌情報 |
企業研究 巻 33, p. 43-56, 発行日 2018-08-31 |
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出版者 | ||||||
出版者 | 中央大学企業研究所 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 1347-9938 | |||||
権利 | ||||||
権利情報 | 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。 | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 |