{"created":"2023-07-27T06:58:17.879018+00:00","id":56494,"links":{},"metadata":{"_buckets":{"deposit":"c598e8f3-0bdc-4e44-949a-f5823ac4104b"},"_deposit":{"created_by":18,"id":"56494","owners":[18],"pid":{"revision_id":0,"type":"depid","value":"56494"},"status":"published"},"_oai":{"id":"oai:kanazawa-u.repo.nii.ac.jp:00056494","sets":["1829:2275:2276"]},"author_link":["97914"],"item_7_biblio_info_8":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-03-20","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"103","bibliographicPageStart":"89","bibliographicVolumeNumber":"56","bibliographic_titles":[{"bibliographic_title":"富山短期大学紀要"}]}]},"item_7_creator_34":{"attribute_name":"著者別表示","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Shinoda, Takayuki"}],"nameIdentifiers":[{},{}]}]},"item_7_description_21":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":" 本稿は、平成27年度に改正された学校法人会計基準を起点として、改正前の平成26年度と改正後の平成27年度の決算書において予算と決算の数値を検証し、各私立大学がいかなる経営行動をとったかを解明することを目的とした。\n また、経営環境が厳しくなるなかで、検証結果より明らかとなった課題について、各私立大学が持続可能な財政運営を行うためにはいかなる対策を取るべきかを、学校法人会計の特徴である予算制度に焦点をあて、論じるものである。","subitem_description_type":"Abstract"}]},"item_7_description_22":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"出版者の許可を得て登録_20210716","subitem_description_type":"Other"}]},"item_7_description_5":{"attribute_name":"提供者所属","attribute_value_mlt":[{"subitem_description":"金沢大学先端科学・社会共創推進機構","subitem_description_type":"Other"}]},"item_7_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.24517/00062768","subitem_identifier_reg_type":"JaLC"}]},"item_7_publisher_17":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"富山短期大学 Toyama College"}]},"item_7_relation_28":{"attribute_name":"関連URI","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_text":"https://www.toyama-c.ac.jp/"}],"subitem_relation_type_id":{"subitem_relation_type_id_text":"https://www.toyama-c.ac.jp/","subitem_relation_type_select":"URI"}}]},"item_7_rights_23":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"Copyright © 富山短期大学 Toyama College"}]},"item_7_source_id_11":{"attribute_name":"NCID","attribute_value_mlt":[{"subitem_source_identifier":"AA11519009","subitem_source_identifier_type":"NCID"}]},"item_7_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1346-2261","subitem_source_identifier_type":"ISSN"}]},"item_7_version_type_25":{"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":"篠田, 隆行"}],"nameIdentifiers":[{"nameIdentifier":"97914","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"60846591","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://kaken.nii.ac.jp/ja/search/?qm=60846591"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2021-07-16"}],"displaytype":"detail","filename":"FR-PR-SHINODA-T-56-89.pdf","filesize":[{"value":"624.1 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"FR-PR-SHINODA-T-56-89.pdf","url":"https://kanazawa-u.repo.nii.ac.jp/record/56494/files/FR-PR-SHINODA-T-56-89.pdf"},"version_id":"cc085aba-cf90-40f8-a725-13321255104a"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"大学経営","subitem_subject_scheme":"Other"},{"subitem_subject":"予算管理","subitem_subject_scheme":"Other"},{"subitem_subject":"経営行動","subitem_subject_scheme":"Other"},{"subitem_subject":"学校法人会計基準","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":"私立大学の経営行動からみる予算制度の実態と課題","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"私立大学の経営行動からみる予算制度の実態と課題"},{"subitem_title":"Reality and Tasks of Budget System in View of Management Action in Private Universitiis","subitem_title_language":"en"}]},"item_type_id":"7","owner":"18","path":["2276"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-07-16"},"publish_date":"2021-07-16","publish_status":"0","recid":"56494","relation_version_is_last":true,"title":["私立大学の経営行動からみる予算制度の実態と課題"],"weko_creator_id":"18","weko_shared_id":-1},"updated":"2023-07-27T15:11:38.670034+00:00"}