{"created":"2023-05-15T12:25:57.556759+00:00","id":18625,"links":{},"metadata":{"_buckets":{"deposit":"1514d292-4303-4d15-b8b6-87335a87937c"},"_deposit":{"created_by":10,"id":"18625","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"18625"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00018625","sets":["365:384:2506"]},"author_link":["44164","44162","17461"],"control_number":"18625","item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Calculation and Applicability of Financial Indicators in the Case of Suita City","subitem_alternative_title_language":"en"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-02-20","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"160","bibliographicPageStart":"129"}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"地方公会計の統一的な基準にもとづいて得られる公会計情報を用いて、吹田市・西宮市・尼崎市・豊中市という隣接する4つの中核市について資産管理・安全性・財政持続性・サービス提供能力に関する財務指標を算定した。その結果として、正確な分析を行うには限界があるものの、各地方自治体の財政的な特徴を大まかに把握するうえで、これらの財務指標に一定の有用性が認められる結果が得られた。ただし、各々の団体によって資産評価の方針が異なっていたり、固定資産に係る資本的支出を正確に把握することができなかったり、各勘定科目のなかに含まれる項目が統一されていなかったりする可能性があることから、現時点では正確な団体間の比較を行うために課題が残されている。","subitem_description_type":"Other"}]},"item_10_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"本稿は JSPS科研費 16K04021（研究代表者：馬場英朗）および関西大学経済・政治研究所「財政の健全化と公会計改革研究班」（研究代表者：柴健次）の助成による研究成果の一部である。","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"44164","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Hokimoto, Kaoru"}]}]},"item_10_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.32286/00022667","subitem_identifier_reg_type":"JaLC"}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"関西大学経済・政治研究所"}]},"item_10_relation_43":{"attribute_name":"シリーズ","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_text":"研究双書 ; 第173冊"}]}]},"item_10_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":[{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifier":""}],"affiliationNames":[{"affiliationName":""}]}],"creatorNames":[{"creatorName":"馬場, 英朗","creatorNameLang":"ja"},{"creatorName":"Baba, Hideaki","creatorNameLang":"en"}],"familyNames":[{"familyName":"馬場","familyNameLang":"ja"},{"familyName":"Baba","familyNameLang":"en"}],"givenNames":[{"givenName":"英朗","givenNameLang":"ja"},{"givenName":"Hideaki","givenNameLang":"en"}],"nameIdentifiers":[{},{},{}]},{"creatorNames":[{"creatorName":"保木本, 薫","creatorNameLang":"ja"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2021-03-01"}],"displaytype":"detail","filename":"KU-0500-20210220-01.pdf","filesize":[{"value":"1.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-0500-20210220-01.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/18625/files/KU-0500-20210220-01.pdf"},"version_id":"1b05440d-9fa2-44b9-ad04-c6ccef227ca5"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"地方公会計","subitem_subject_scheme":"Other"},{"subitem_subject":"統一的な基準","subitem_subject_scheme":"Other"},{"subitem_subject":"財政健全性","subitem_subject_scheme":"Other"},{"subitem_subject":"財務指標","subitem_subject_scheme":"Other"},{"subitem_subject":"他団体比較","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":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"吹田市における財務指標の算定と活用可能性","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"吹田市における財務指標の算定と活用可能性","subitem_title_language":"ja"}]},"item_type_id":"10","owner":"10","path":["2506"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2021-03-01"},"publish_date":"2021-03-01","publish_status":"0","recid":"18625","relation_version_is_last":true,"title":["吹田市における財務指標の算定と活用可能性"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-11-06T02:12:18.406230+00:00"}