{"created":"2025-03-01T10:08:34.596251+00:00","id":2026787,"links":{},"metadata":{"_buckets":{"deposit":"17cf815a-5f90-43bf-b32b-9e83360cae91"},"_deposit":{"created_by":41,"id":"2026787","owner":"41","owners":[41],"pid":{"revision_id":0,"type":"depid","value":"2026787"},"status":"published"},"_oai":{"id":"oai:hiroshima.repo.nii.ac.jp:02026787","sets":["1727147343679:1730443970747:1730443986200"]},"author_link":[],"item_1617186331708":{"attribute_name":"Title","attribute_value_mlt":[{"subitem_title":"第三セクター法人の倒産 : フェニックスリゾートの事例から","subitem_title_language":"ja"},{"subitem_title":"A Bankrupt Quasi-Govemment Corporation : The Case of Phoenix Resort, Ltd.","subitem_title_language":"en"}]},"item_1617186419668":{"attribute_name":"Creator","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"阪田, 正大","creatorNameLang":"ja"},{"creatorName":"SAKATA, Masahiro","creatorNameLang":"en"}],"familyNames":[{"familyName":"阪田","familyNameLang":"ja"},{"familyName":"SAKATA","familyNameLang":"en"}],"givenNames":[{"givenName":"正大","givenNameLang":"ja"},{"givenName":"Masahiro","givenNameLang":"en"}]}]},"item_1617186476635":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_1617186609386":{"attribute_name":"Subject","attribute_value_mlt":[{"subitem_subject":"第三セクター","subitem_subject_scheme":"Other"},{"subitem_subject":"フェニックスリゾート","subitem_subject_scheme":"Other"},{"subitem_subject":"倒産","subitem_subject_scheme":"Other"},{"subitem_subject":"会計分析","subitem_subject_scheme":"Other"},{"subitem_subject":"財務分析","subitem_subject_scheme":"Other"},{"subitem_subject":"経営分析","subitem_subject_scheme":"Other"},{"subitem_subject":"330","subitem_subject_scheme":"NDC"}]},"item_1617186626617":{"attribute_name":"Description","attribute_value_mlt":[{"subitem_description":"現在,不況に伴って第三セクター法人の倒産が増加している。特に,第三セクター法人のなかでも,フェニックスリゾート株式会社は2001年2月に2,762億円の負債をかかえ会社更生法による更生手続を申請し,第三セクター法人最大の倒産といわれた。本稿は,地方公共団体が経営参加する第三セクター法人に注目し,フェニックスリゾートの第1期から第12期(1988年12月から2000年3月)を例にとり,貸借対照表および損益計算書から第三セクター法人の会計分析および財務分析を行う。その結果,同社の事業計画が不適切であり,さらに住民への会計情報公開の遅れから,経営悪化が進展するとともに,地方公共団体が出資以外に補助金を役人することになったことがわかった。このことから,第三セクター法人は地域住民に会計置報を公開するべきことを論じ,地方公共団体が第三セクター法人を支援する際の経営分析について検討する。","subitem_description_language":"ja"}]},"item_1617186643794":{"attribute_name":"Publisher","attribute_value_mlt":[{"subitem_publisher":"広島大学マネジメント学会"},{"subitem_publisher":"国立情報学研究所"}]},"item_1617186702042":{"attribute_name":"Language","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_1617186819068":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15027/16072","subitem_identifier_reg_type":"JaLC"}]},"item_1617186920753":{"attribute_name":"Source Identifier","attribute_value_mlt":[{"subitem_source_identifier":"1346-4086","subitem_source_identifier_type":"ISSN"},{"subitem_source_identifier":"AA11658355","subitem_source_identifier_type":"NCID"}]},"item_1617187024783":{"attribute_name":"開始ページ","attribute_value_mlt":[{"subitem_start_page":"51"}]},"item_1617187056579":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2003-03-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"63","bibliographicPageStart":"51","bibliographic_titles":[{"bibliographic_title":"広島大学マネジメント研究"},{"bibliographic_title":"Hiroshima University Management Review"}]}]},"item_1617258105262":{"attribute_name":"item_1617258105262","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_1617265215918":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_1617605131499":{"attribute_name":"File","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2023-03-18"}],"displaytype":"simple","filename":"KJ00000705254.pdf","filesize":[{"value":"1.3 MB"}],"mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://hiroshima.repo.nii.ac.jp/record/2026787/files/KJ00000705254.pdf"},"version_id":"5ba0bcee-3517-4852-b4f8-f2d63d0f462c"}]},"item_1732771732025":{"attribute_name":"旧ID","attribute_value":"16072"},"item_title":"第三セクター法人の倒産 : フェニックスリゾートの事例から","item_type_id":"40003","owner":"41","path":["1730443986200"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-03-18"},"publish_date":"2023-03-18","publish_status":"0","recid":"2026787","relation_version_is_last":true,"title":["第三セクター法人の倒産 : フェニックスリゾートの事例から"],"weko_creator_id":"41","weko_shared_id":-1},"updated":"2025-03-01T10:08:48.052053+00:00"}