{"created":"2023-06-26T10:46:19.464451+00:00","id":237,"links":{},"metadata":{"_buckets":{"deposit":"d44bd493-cd56-49e1-b8d6-db481ab44f99"},"_deposit":{"created_by":11,"id":"237","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"237"},"status":"published"},"_oai":{"id":"oai:sgul.repo.nii.ac.jp:00000237","sets":["26:31"]},"author_link":[],"item_4_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"5","bibliographicPageEnd":"41","bibliographicPageStart":"33","bibliographic_titles":[{"bibliographic_title":"札幌学院大学経営論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"Sapporo Gakuin University Review of Business Administration","bibliographic_titleLang":"en"}]}]},"item_4_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"民国時期の中国では，日本人の会計著書は中国語に翻訳され，大学教育の場でも日本のテキストや日本の会計雑誌が参考書として取り上げられていた。一方では，有本邦造という日本人の手による中国会計事情の調査・研究も行われた。彼は当時中国会計界で最も著名な徐永祚とも親交があった。本稿では，日中戦争までの日中間会計の知的交流の実態を明らかにする。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_4_description_40":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Bulletin","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_4_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_4_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"札幌学院大学総合研究所","subitem_publisher_language":"ja"}]},"item_4_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1884-1589","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAlternatives":[{"creatorAlternative":"SHAO, Lanlan","creatorAlternativeLang":"en"}],"creatorNames":[{"creatorName":"邵, 藍蘭","creatorNameLang":"ja"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-11-07"}],"displaytype":"detail","filename":"KER-5-033.pdf","filesize":[{"value":"510.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KER-5-033.pdf","url":"https://sgul.repo.nii.ac.jp/record/237/files/KER-5-033.pdf"},"version_id":"57de9880-e1db-4077-94d8-b4d46f77c678"}]},"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":"民国時期における日中会計の交流","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"民国時期における日中会計の交流","subitem_title_language":"ja"},{"subitem_title":"The Relationship between Japan and China in Accounting during the Period of Republic of China","subitem_title_language":"en"}]},"item_type_id":"4","owner":"11","path":["31"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2013-05-29"},"publish_date":"2013-05-29","publish_status":"0","recid":"237","relation_version_is_last":true,"title":["民国時期における日中会計の交流"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-10-18T04:02:53.351771+00:00"}