{"created":"2023-05-15T12:27:30.483706+00:00","id":20689,"links":{},"metadata":{"_buckets":{"deposit":"441a8ef8-d1a3-4a5c-b220-67089bc63b38"},"_deposit":{"created_by":10,"id":"20689","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"20689"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00020689","sets":["528:1287:1304:2848"]},"author_link":["47855","47856"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Analysis of Stock Information Using Local Government Accounting Data : Similar Type Organizations Comparison in Nationwide Municipality"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-06-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"56","bibliographicPageStart":"37","bibliographicVolumeNumber":"66","bibliographic_titles":[{"bibliographic_title":"關西大學商學論集"}]}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"総務省研究会報告書を含めた先行研究等において紹介されている各種の財務指標について，総務省ウェブサイトにおいて公開されている２年間の地方公会計データを用いながら，資産・負債のストック情報および，そこから読み取れる地方自治体の財政健全性および持続可能性に着目し，類似団体区分ごとに比較を行ったほか，複数の指標を組み合わせた分析にも取り組んだ。その結果，人口の少ない団体区分ほど住民一人当たりの資産および負債が多いことが示されたほか，平均的には比較的健全な類似団体区分の中にも，非常に厳しい財政状況にある団体が数多く認められた。人口密度の低い団体では，人口当たりの資産・負債が一定程度大きくなることはやむを得ないが，資産の減価償却率が高く，かつ負債が大きな団体も多いことを踏まえると，人口減少社会に応じた適切な公共施設マネジメントが必要になると考える。","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"47856","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Okawa, Yusuke"}]}]},"item_10_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.32286/00024712","subitem_identifier_reg_type":"JaLC"}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"關西大學商學會"}]},"item_10_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00047023","subitem_source_identifier_type":"NCID"}]},"item_10_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04513401","subitem_source_identifier_type":"ISSN"}]},"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":[{"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":"2021-06-24"}],"displaytype":"detail","filename":"KU-1100-20210625-03.pdf","filesize":[{"value":"2.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20210625-03.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/20689/files/KU-1100-20210625-03.pdf"},"version_id":"3c7ff46a-f9b9-4c9b-aeec-5c1c12eb7d42"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"統一的な基準","subitem_subject_scheme":"Other"},{"subitem_subject":"財務指標","subitem_subject_scheme":"Other"},{"subitem_subject":"財政健全性","subitem_subject_scheme":"Other"},{"subitem_subject":"持続可能性","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":"地方公会計データを用いたストック情報の分析 : 全国の市町村における類似団体比較","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"地方公会計データを用いたストック情報の分析 : 全国の市町村における類似団体比較"}]},"item_type_id":"10","owner":"10","path":["2848"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-06-24"},"publish_date":"2021-06-24","publish_status":"0","recid":"20689","relation_version_is_last":true,"title":["地方公会計データを用いたストック情報の分析 : 全国の市町村における類似団体比較"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-05-15T18:57:26.968745+00:00"}