{"created":"2023-05-15T12:18:46.161270+00:00","id":8800,"links":{},"metadata":{"_buckets":{"deposit":"d53f1379-2b7a-42d3-8f0e-aa3edbfcb6e7"},"_deposit":{"created_by":1,"id":"8800","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8800"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008800","sets":["528:1287:1303"]},"author_link":["32702","32701"],"item_9_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Financial effectiveness of nonprofit organizations: ratio analysis and organizational evaluation in specified nonprofit corporations"}]},"item_9_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"162","bibliographicPageStart":"145","bibliographicVolumeNumber":"11","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":"日本ではこれまで財務データベースが整備されていなかったため、非営利組織の財務分析は事例や理論的な研究が主に行われてきた。本稿では、NPO法人財務データベースが公開する2003年度12,509団体の財務データを活用して、流動性・持続性・効率性・収益性の観点から財務指標分析を行った。その結果、NPO法人は収入規模が拡大するに従って、保健・医療・福祉では会費型のボランティア組織から介護保険型の事業組識へと移行するのに対して、国際協力では会費や寄付、補助金など、多様な財源をバランスよく確保していることが判明した。これらの財務指標を個別団体に活用すれば、団体が置かれた相対的なポジションや強み・弱みを確認することができる。その一方で、財務分析によって団体の信頼性を判断するには限界もあり、今後、イギリスの財務報告基準が示すようなマネジメントやガバナンスなどに関する組織情報も併せて提供することが期待される。","subitem_description_type":"Other"}]},"item_9_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"32702","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Baba, Hideaki"}]}]},"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":"馬場, 英朗"}],"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-1100-20090000-12.pdf","filesize":[{"value":"3.8 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20090000-12.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8800/files/KU-1100-20090000-12.pdf"},"version_id":"0b6b7615-4c48-4464-bfca-7863cffb46f3"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"財務分析","subitem_subject_scheme":"Other"},{"subitem_subject":"財務指標","subitem_subject_scheme":"Other"},{"subitem_subject":"信頼性","subitem_subject_scheme":"Other"},{"subitem_subject":"NPOの社会的責任","subitem_subject_scheme":"Other"},{"subitem_subject":"組織評価","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":"非営利組織の財務評価 : NPO法人の財務指標分析及び組織評価の観点から","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"非営利組織の財務評価 : NPO法人の財務指標分析及び組織評価の観点から"}]},"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":"8800","relation_version_is_last":true,"title":["非営利組織の財務評価 : NPO法人の財務指標分析及び組織評価の観点から"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T13:37:54.601747+00:00"}