{"created":"2023-06-26T10:46:20.332497+00:00","id":253,"links":{},"metadata":{"_buckets":{"deposit":"66d2a037-d874-4776-8104-f2bcb0a52ac7"},"_deposit":{"created_by":11,"id":"253","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"253"},"status":"published"},"_oai":{"id":"oai:sgul.repo.nii.ac.jp:00000253","sets":["26:32"]},"author_link":["308"],"item_4_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-03-05","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"6","bibliographicPageEnd":"119","bibliographicPageStart":"113","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":"1918年（民国７年，大正７年），中国における最初の職業会計士法規『会計師暫行章程』が公布された。これは近代中国における公認会計士制度の始まりである。中国は日本と同様に，西洋発祥の職業会計士制度や西洋的監査思考を自国に移植し，ともに平坦ではない道程を歩んできた。本稿では1918年から日中戦争までの中国職業会計士制度生成の諸相を追跡する。","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"}],"nameIdentifiers":[{}]}]},"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-6-113.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KER-6-113.pdf","url":"https://sgul.repo.nii.ac.jp/record/253/files/KER-6-113.pdf"},"version_id":"441d9b87-6abb-4eff-bacb-090a74ea33e0"}]},"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":"民国時期における職業会計士制度生成の諸相","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"民国時期における職業会計士制度生成の諸相","subitem_title_language":"ja"},{"subitem_title":"Some Aspects of Professional Accountants during the Period of Republic of China","subitem_title_language":"en"}]},"item_type_id":"4","owner":"11","path":["32"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2014-06-10"},"publish_date":"2014-06-10","publish_status":"0","recid":"253","relation_version_is_last":true,"title":["民国時期における職業会計士制度生成の諸相"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-10-13T07:54:01.729929+00:00"}