{"created":"2023-05-15T12:18:46.119117+00:00","id":8799,"links":{},"metadata":{"_buckets":{"deposit":"160c75b3-ba14-45b0-8c8f-f8d125c920eb"},"_deposit":{"created_by":1,"id":"8799","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8799"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008799","sets":["528:1287:1303"]},"author_link":["32698","32699","32696","32700","32697"],"item_9_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Financial status and accounting issues in specified nonprofit corporations: findings from the financial database project"}]},"item_9_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2008","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"88","bibliographicPageStart":"73","bibliographicVolumeNumber":"10","bibliographic_titles":[{"bibliographic_title":"非営利法人研究学会誌"}]}]},"item_9_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"1998年に特定非営利活動促進法が施行されて以来、NPO法人の認証累計数は3万を超えているが、その財政実態は十分に把握されていない。そこで大阪大学の研究グループでは、アメリカのNPO財務データベースである「ガイドスター」なども参考にしながら、全国のNPO法人が提出した財務諸表（2003年度12,509団体）を入手し、データベース化するプロジェクトに取り組んでいる。その結果、NPO法人の収入総額は1,974億円、平均収入額は1,580万円であり、60％の団体では収入規模が500万円未満であること、19％の団体が債務超過であることが判明した。また、人件費総額や役員との取引といった重要な情報が開示されず、38％の団体では貸借対照表と収支計算書の整合性が確保されないなど、NPO法人の会計課題も明らかとなった。さらに、物品やサービスによる寄付に関する会計基準や、営業譲渡や株式会社化による営利転換に対する規制も必要である。","subitem_description_type":"Other"}]},"item_9_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"32699","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Baba, Hideaki"}]},{"nameIdentifiers":[{"nameIdentifier":"32700","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Ishida, Yu"}]}]},"item_9_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"非営利法人研究学会"}]},"item_9_rights_13":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"(C)非営利法人研究学会：このデータは非営利法人研究学会の許諾を得て作成しています。"}]},"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":"山内, 直人"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"馬場, 英朗"}],"nameIdentifiers":[{},{},{}]},{"creatorNames":[{"creatorName":"石田, 祐"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-05-30"}],"displaytype":"detail","filename":"KU-1100-20080000-05.pdf","filesize":[{"value":"434.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20080000-05.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8799/files/KU-1100-20080000-05.pdf"},"version_id":"7aeca082-2914-4092-877a-c49780392f60"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"NPO","subitem_subject_scheme":"Other"},{"subitem_subject":"ディスクロージャー","subitem_subject_scheme":"Other"},{"subitem_subject":"データベース","subitem_subject_scheme":"Other"},{"subitem_subject":"Form 990","subitem_subject_scheme":"Other"},{"subitem_subject":"ガイドスター","subitem_subject_scheme":"Other"},{"subitem_subject":"会計基準","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":"NPO法人の財政実態と会計的課題 : 「NPO法人財務データベース」構築への取組みから","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"NPO法人の財政実態と会計的課題 : 「NPO法人財務データベース」構築への取組みから"}]},"item_type_id":"9","owner":"1","path":["1303"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-06-12"},"publish_date":"2013-06-12","publish_status":"0","recid":"8799","relation_version_is_last":true,"title":["NPO法人の財政実態と会計的課題 : 「NPO法人財務データベース」構築への取組みから"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T13:37:45.221152+00:00"}