{"created":"2023-05-15T08:20:24.494122+00:00","id":383,"links":{},"metadata":{"_buckets":{"deposit":"a7ff89ca-3c13-4eef-8735-38ac45545320"},"_deposit":{"created_by":3,"id":"383","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"383"},"status":"published"},"_oai":{"id":"oai:shobi-u.repo.nii.ac.jp:00000383","sets":["10:8:69"]},"author_link":["722"],"control_number":"383","item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-12-25","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"84","bibliographicPageStart":"59","bibliographicVolumeNumber":"21","bibliographic_titles":[{"bibliographic_title":"尚美学園大学総合政策論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"Shobi journal of policy studies, Shobi University","bibliographic_titleLang":"en"}]}]},"item_3_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"会計参与は、取締役と共同して、計算書類(貸借対照表、損益計算書、株主資本等変動計算書、個別注記表)及びその附属明細書を作成する。この場合において、会計参与は、法務省令で定めるところにより、会計参与報告書を作成しなければならない。会計参与はその職務の権限として、いつでも、会計帳簿又はこれに関する資料が、書面をもって作成されているときは(又は電磁的によって記録されているときは)、当該書面(又は電磁的記録)の閲覧及び謄写をし、又は取締役及び支配人その他の使用人に対して会計に関する報告を求めることができる。会計参与の資格は、公認会計士若しくは監査法人又は税理士若しくは税理士法人でなければならないとされる。会社の計算書類の正確性を図ることを主たる目的として創設された会計参与の趣旨及びこの制度が普及しない原因を考察する。","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_3_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"Authority of accounting advisors shall prepare, jointly with the directors, the Financial Statements( referring to the balance sheets, profit and loss statements, statements of changes in net assets, and notes to specific items). In such cases, the accounting advisors shall prepare accounting advisor's report pursuant to the provisions of the applicable Ordinanceof the Ministry of Justice.Furthermore, as authority, accounting advisors may at any time inspect or copy the account books or the materials relating thereto are prepared in writing( or in recording electronically), such documents( electronic records) or request reports on accounting from directors and managers or other employees. As qualifications of accounting advisors, who shall be a certified public accountant or audit firms, or a certified public tax accountantor tax accounting firms.Why do these systems not spread? Reference to the purpose of the accounting accuratelyas advisors are founded one of the organizations in Companies Act newly. And It is described in this article on the cause not to spread of these systems.","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"4","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00010132299","subitem_description_type":"Other"}]},"item_3_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_3_description_9":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_3_publisher_22":{"attribute_name":"出版社","attribute_value_mlt":[{"subitem_publisher":"尚美学園大学総合政策学部総合政策学会","subitem_publisher_language":"ja"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA12006349","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13497049","subitem_source_identifier_type":"PISSN"}]},"item_3_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"尚美学園大学大学院総合政策研究科"}]},"item_3_text_7":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Shobi University"}]},"item_3_title_3":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_title":"カイケイ サンヨ セイド ニ カンスル イチ コウサツ : カイケイ サンヨ ソウセツ ノ シュシ ト ソノ フキュウ ノ ホウト オ サグル","subitem_title_language":"ja-Kana"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"高田, 順三","creatorNameLang":"ja"},{"creatorName":"タカダ, ジュンゾウ","creatorNameLang":"ja-Kana"},{"creatorName":"TAKADA, Junzou","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-04-21"}],"displaytype":"detail","filename":"KJ00010132299.pdf","filesize":[{"value":"559.1 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"KJ00010132299.pdf","url":"https://shobi-u.repo.nii.ac.jp/record/383/files/KJ00010132299.pdf"},"version_id":"2446252b-e688-4ab3-b618-30eb125a89f7"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"中小会社","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"企業統治","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"会計参与","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"計算書類","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"説明責任","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"共同","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"独立性","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"債権者保護","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"Small and Medium-sized Companies","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Corporate Governance","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Accounting Advisors","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Financial Statements","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Accountability","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Jointly","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Independent","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Protection for Creditors","subitem_subject_language":"en","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":"会計参与制度に関する一考察 : 会計参与創設の趣旨とその普及の方途を探る","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計参与制度に関する一考察 : 会計参与創設の趣旨とその普及の方途を探る","subitem_title_language":"ja"},{"subitem_title":"A Study on the Role of the Accounting Advisor System","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["69"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-04-21"},"publish_date":"2017-04-21","publish_status":"0","recid":"383","relation_version_is_last":true,"title":["会計参与制度に関する一考察 : 会計参与創設の趣旨とその普及の方途を探る"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-09-21T02:52:22.514741+00:00"}