{"created":"2021-03-01T06:34:37.912265+00:00","id":17317,"links":{},"metadata":{"_buckets":{"deposit":"ecb1dc33-0b6a-486c-930e-06d6dd28cb50"},"_deposit":{"id":"17317","owners":[],"pid":{"revision_id":0,"type":"depid","value":"17317"},"status":"published"},"_oai":{"id":"oai:repository.dl.itc.u-tokyo.ac.jp:00017317","sets":["55:864:982:990","9:504:867:984:991"]},"item_4_alternative_title_1":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"The System of Financial Statement and Statistical Schedules in Contemporary China-Information, Planning and Governance"}]},"item_4_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2003-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"124","bibliographicPageStart":"87","bibliographicVolumeNumber":"54","bibliographic_titles":[{"bibliographic_title":"社會科學研究"}]}]},"item_4_description_13":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_4_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"集権的な計画経済システムの前提として,計画当局はミクロ・マクロの財務・経営・生産・流通などにかかわる経済情報・統計情報を網羅的に把握する必要がある.中国では50年代初頭より,主として公的セクターを対象に,会計報表および統計報表と呼ばれる,財務およびその他の統計にかかわる諸表の作成・報告を義務づけてきた.しかし50年代末以降の経済的・政治的な混乱もあり,これらの情報は限定的かつ不完全で,物財・経済バランス諸表の策定は立ち遅れ,したがって経済計画も部分的なものにとどまった.移行経済期に入り,市場経済化と対外開放,企業改革の進展にともない,経済主体としての企業は財務情報の開示を迫られるようになり,計画経済期より引き継がれた会計諸表は国際標準に近接する形で進化している.他方で国有セクターなどに対して悉皆の形で存続する統計報告制度の場合,マクロ的にはともかくミクロ的には存在意義が希薄になりつつある.","subitem_description_type":"Abstract"},{"subitem_description":"The system of regular financial statement and statistical schedules, which designed primarily for state and public enterprises, were introduced in 1950 with Soviet advice as the basis for the preparation of national and local economic plans and a tool for supervision and inspection of their fulfillment. But uniformity in computation methods for statistical, financial accounting, and operation records were very difficult to achieve ever since their foundation. Because of the rapid changes in the economic system in the period of Great Leap/Forward and Cultural Revolution, economic planning was relatively coarse and slack during the pre-reform periods. Since China introduced reform and opening policy, the change in ownership structure has occurred through the growth of non-state sectors-collective, private, and foreign invested firms. It became necessary to create a level playing field and a fully functioning market economy. The new accounting standards which introduced in 1993 adopted the basic framework of international accounting standards, and are uniform across ownership systems. By contrast, the system of statistical schedules began to lose its function as a monitoring tool for state-owned enterprises under a \"\"socialist market economy\"\".","subitem_description_type":"Abstract"}]},"item_4_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"107995","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Tajima, Toshio"}]}]},"item_4_publisher_20":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"東京大学社会科学研究所"}]},"item_4_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00108966","subitem_source_identifier_type":"NCID"}]},"item_4_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03873307","subitem_source_identifier_type":"ISSN"}]},"item_4_subject_15":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"300","subitem_subject_scheme":"NDC"}]},"item_4_text_21":{"attribute_name":"出版者別名","attribute_value_mlt":[{"subitem_text_value":"Institute of Social Science, The University of Tokyo"}]},"item_4_text_4":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_value":"東京大学社会科学研究所"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"田島, 俊雄"}],"nameIdentifiers":[{"nameIdentifier":"107994","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-06-26"}],"displaytype":"detail","filename":"KJ00004191920.pdf","filesize":[{"value":"3.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004191920.pdf","url":"https://repository.dl.itc.u-tokyo.ac.jp/record/17317/files/KJ00004191920.pdf"},"version_id":"6d137198-a604-4c2b-88ec-7384ad0eea29"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"中国","subitem_subject_scheme":"Other"},{"subitem_subject":"計画経済","subitem_subject_scheme":"Other"},{"subitem_subject":"財務諸表","subitem_subject_scheme":"Other"},{"subitem_subject":"統計報表","subitem_subject_scheme":"Other"},{"subitem_subject":"情報","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":"現代中国の財務・統計諸表 : 「報表制度」と情報・計画・ガバナンス","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"現代中国の財務・統計諸表 : 「報表制度」と情報・計画・ガバナンス"}]},"item_type_id":"4","owner":"1","path":["990","991"],"pubdate":{"attribute_name":"公開日","attribute_value":"2008-09-19"},"publish_date":"2008-09-19","publish_status":"0","recid":"17317","relation_version_is_last":true,"title":["現代中国の財務・統計諸表 : 「報表制度」と情報・計画・ガバナンス"],"weko_creator_id":"1","weko_shared_id":null},"updated":"2022-12-19T03:56:05.174129+00:00"}