{"created":"2023-05-15T12:25:08.685677+00:00","id":17485,"links":{},"metadata":{"_buckets":{"deposit":"5baa396b-4ca6-4426-af0c-f51a69008ae3"},"_deposit":{"created_by":10,"id":"17485","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"17485"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00017485","sets":["528:2322:2323"]},"author_link":["42347","42346"],"item_9_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"36","bibliographicPageStart":"24","bibliographicVolumeNumber":"1","bibliographic_titles":[{"bibliographic_title":"公共経営とアカウンタビリティ"}]}]},"item_9_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"我が国の地方自治体の会計制度は，業務活動収支と，投資活動収支・財務活動収支の区分が設けられておらず，地方自治体におけるキャッシュ・インフローおよびアウトフローの意義が不明瞭なものとなっている。そのために地方自治体の財政運営に好ましくない影響が生じているのではないかという検討課題について，我が国地方自治体の会計制度の分析および事例等に基づき検討する。","subitem_description_type":"Other"}]},"item_9_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"42347","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Okawa, Yusuke"}]}]},"item_9_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"政府会計学会"}]},"item_9_rights_13":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"政府会計学会の許諾を得て公開しています。"}]},"item_9_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"24356158","subitem_source_identifier_type":"ISSN"}]},"item_9_version_type_17":{"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":"大川, 裕介"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-11-25"}],"displaytype":"detail","filename":"KU-1100-20200300-01.pdf","filesize":[{"value":"5.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20200300-01.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/17485/files/KU-1100-20200300-01.pdf"},"version_id":"3c1b075a-5157-4df6-9764-0298463d61a9"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"地方自治体","subitem_subject_scheme":"Other"},{"subitem_subject":"公会計","subitem_subject_scheme":"Other"},{"subitem_subject":"キャッシュ・フロー","subitem_subject_scheme":"Other"},{"subitem_subject":"財政状況","subitem_subject_scheme":"Other"},{"subitem_subject":"大阪府","subitem_subject_scheme":"Other"},{"subitem_subject":"夕張市","subitem_subject_scheme":"Other"},{"subitem_subject":"関西大学","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","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":"journal article","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"地方自治体の財務報告におけるキャッシュ・フロー情報の重要性","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"地方自治体の財務報告におけるキャッシュ・フロー情報の重要性"}]},"item_type_id":"9","owner":"10","path":["2323"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-11-25"},"publish_date":"2020-11-25","publish_status":"0","recid":"17485","relation_version_is_last":true,"title":["地方自治体の財務報告におけるキャッシュ・フロー情報の重要性"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-05-15T21:20:28.767783+00:00"}