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Overall, it highlights: 1) the widening gap in financial conditions among different types of national university corporations, 2) the increasing pressure from the Ministry of Finance resulting in a more competitive and selective distribution of public finance, and 3) revealing specific accounting practices unique to national university corporations and recent trends in accounting standard revisions.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_1_description_13":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"佐藤誠二教授古稀祝賀記念号(Honorable issue in commemoration of Prof. Seiji Sato's 70 years of age)","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_1_description_25":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_1_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.14988/0002000320","subitem_identifier_reg_type":"JaLC"}]},"item_1_publisher_15":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"同志社大学商学会","subitem_publisher_language":"ja"}]},"item_1_publisher_16":{"attribute_name":"出版者（英）","attribute_value_mlt":[{"subitem_publisher":"Doshisha Daigaku Shogakkai","subitem_publisher_language":"ja-Latn"},{"subitem_publisher":"The Association of Commerce Doshisha University","subitem_publisher_language":"en"}]},"item_1_relation_24":{"attribute_name":"関連サイト","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_language":"ja","subitem_relation_name_text":"掲載刊行物所蔵情報へのリンク ／ 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University Corporation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Incorporation of National Universities","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"National University Corporations Accounting Standards","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Independent Administrative Institutions Accounting Standards","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Financial Statements","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Financial Analysis","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Mid-Management Term","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Higher Education Finance","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Operating Grants","subitem_subject_language":"en","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":"国立大学法人の制度・会計・財務状況に関する論点と変遷","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"国立大学法人の制度・会計・財務状況に関する論点と変遷","subitem_title_language":"ja"},{"subitem_title":"コクリツ ダイガク ホウジン ノ セイド カイケイ ザイム ジョウキョウ ニカンスル ロンテン ト ヘンセン","subitem_title_language":"ja-Kana"},{"subitem_title":"Historical transitions in critical issues of national university corporations' finance","subitem_title_language":"en"}]},"item_type_id":"1","owner":"16","path":["1712726415337","1712726921143"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-04-16"},"publish_date":"2024-04-16","publish_status":"0","recid":"2000320","relation_version_is_last":true,"title":["国立大学法人の制度・会計・財務状況に関する論点と変遷"],"weko_creator_id":"16","weko_shared_id":-1},"updated":"2024-04-16T01:26:48.551540+00:00"}