{"created":"2025-03-01T11:14:51.352405+00:00","id":2027224,"links":{},"metadata":{"_buckets":{"deposit":"35f4c5c1-4623-41d5-82b2-e38fb7035a8c"},"_deposit":{"created_by":41,"id":"2027224","owner":"41","owners":[41],"pid":{"revision_id":0,"type":"depid","value":"2027224"},"status":"published"},"_oai":{"id":"oai:hiroshima.repo.nii.ac.jp:02027224","sets":["1727147343679:1730443970747:1730443973408"]},"author_link":[],"item_1617186331708":{"attribute_name":"Title","attribute_value_mlt":[{"subitem_title":"社会福祉法人における会計の課題","subitem_title_language":"ja"},{"subitem_title":"Accounting Issues in Social Welfare Corporations","subitem_title_language":"en"}]},"item_1617186419668":{"attribute_name":"Creator","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"浅尾, 隆司","creatorNameLang":"ja"},{"creatorName":"Asao, Ryuji","creatorNameLang":"en"}],"familyNames":[{"familyName":"浅尾","familyNameLang":"ja"},{"familyName":"Asao","familyNameLang":"en"}],"givenNames":[{"givenName":"隆司","givenNameLang":"ja"},{"givenName":"Ryuji","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_1617186499011":{"attribute_name":"Rights","attribute_value_mlt":[{"subitem_rights":"Copyright (c) 2020 by Author"}]},"item_1617186609386":{"attribute_name":"Subject","attribute_value_mlt":[{"subitem_subject":"国庫補助金","subitem_subject_scheme":"Other"},{"subitem_subject":"会計情報","subitem_subject_scheme":"Other"},{"subitem_subject":"会計的利益","subitem_subject_scheme":"Other"},{"subitem_subject":"会計責任","subitem_subject_scheme":"Other"},{"subitem_subject":"公共性","subitem_subject_scheme":"Other"},{"subitem_subject":"内部留保","subitem_subject_scheme":"Other"}]},"item_1617186626617":{"attribute_name":"Description","attribute_value_mlt":[{"subitem_description":"非営利組織における利益は事業活動の維持および継続のために投下されるべきものと認識されているが，社会福祉法人が社会貢献を達成するには，ある程度の利益を得ることで事業活動に要する財源を確保する必要がある。経常的な活動成果と同時に，経営上の問題点を数値的に表示するには，収支状況および内部留保状況を示す正確な財務情報が開示されなければならない。  　そのためには，会計情報によって経営上の問題点を把握し，財産の管理と運用を委託されたことに対し，その成果の正当性を会計測定と会計実体を通じて説明することができなくてはならない。資源提供者から受入れた資源を効率的かつ有効的に運用しているのか，さらに，公益性の達成を標榜している非営利組織としての存在理由が認められる活動を実践しているのか，その評価が，財務諸表に表示される会計情報から問われることになる。  　事業活動を経済的資源の投下と社会的評価の対応関係として捉え，国庫補助金等の取扱いについては費用と収益の対応関係を明確に会計情報として開示していくことが，結果的に，広く国民に事業の有効性を認知させることにつながるものと考えられる。","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"}]},"item_1617186702042":{"attribute_name":"Language","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_1617186819068":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15027/48992","subitem_identifier_reg_type":"JaLC"}]},"item_1617186920753":{"attribute_name":"Source 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