{"created":"2023-05-15T12:19:08.074519+00:00","id":9292,"links":{},"metadata":{"_buckets":{"deposit":"0ee80f0d-cdca-4cbc-945a-bac8657988e5"},"_deposit":{"created_by":1,"id":"9292","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"9292"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00009292","sets":["528:1287:1304:1377"]},"author_link":["17461"],"control_number":"9292","item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Practical Issues on the Accounting Standard for Public Interest Corporations： Criterion for Public Interest Authorization and Soundness of Organizational Operation","subitem_alternative_title_language":"en"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-06-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"12","bibliographicPageStart":"1","bibliographicVolumeNumber":"62","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":"社会が求める多様なニーズに応えて，公益活動を民間の非営利部門が自発的に行えるように，2008年12月に公益法人制度が改革されたことにより，行政庁の恣意的な介入が排除され，一定の要件を満たせば公益認定を受けて公益法人を設立できるようになった。そして，公益認定基準に対応した財務諸表の表示を行うために公益法人会計基準も改正されたが，これらの規定は公益性というよりも税制優遇の判断基準となっており，規制機関による過度な介入がなされているという批判もある。特に，公益認定基準が満たされているかどうかを数値的に測定するために財務3基準が導入されたが，その結果として公益法人は管理費の財源や，将来のリスク及び投資に備えるための内部留保を確保することが困難になっている。公益法人の事業内容や組織運営に過度な制約が生じては，民間主体による公益活動が阻害され，非営利組織がリスクをとりながらイノベーションを発揮するという世界的な潮流からも取り残されることになる。そのため，公益認定の理念と実際の組織運営との間に生じている歪みについて，改めて見直しを行う必要があると考えられる。","subitem_description_type":"Other"}]},"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":"PISSN"}]},"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":[{},{},{}]}]},"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-1100-20170625-02.pdf","filesize":[{"value":"1.5 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20170625-02.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/9292/files/KU-1100-20170625-02.pdf"},"version_id":"3bc42398-854f-454e-93cf-d6484440a2ea"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"関西大学","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","subitem_subject_scheme":"Other"},{"subitem_subject":"関西大学商学論集","subitem_subject_scheme":"Other"},{"subitem_subject":"公益法人制度","subitem_subject_scheme":"Other"},{"subitem_subject":"公益性","subitem_subject_scheme":"Other"},{"subitem_subject":"財務３基準","subitem_subject_scheme":"Other"},{"subitem_subject":"収支相償","subitem_subject_scheme":"Other"},{"subitem_subject":"ガバナンス","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":"公益法人会計基準の実務的課題 : 公益認定基準と健全な組織運営をめぐって","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"公益法人会計基準の実務的課題 : 公益認定基準と健全な組織運営をめぐって","subitem_title_language":"ja"}]},"item_type_id":"10","owner":"1","path":["1377"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-07-06"},"publish_date":"2017-07-06","publish_status":"0","recid":"9292","relation_version_is_last":true,"title":["公益法人会計基準の実務的課題 : 公益認定基準と健全な組織運営をめぐって"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-11-06T02:12:16.411253+00:00"}