{"created":"2023-06-20T13:50:47.998456+00:00","id":254,"links":{},"metadata":{"_buckets":{"deposit":"1fba25e6-21f6-4540-80f4-55d1acc0f325"},"_deposit":{"created_by":11,"id":"254","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"254"},"status":"published"},"_oai":{"id":"oai:oiu.repo.nii.ac.jp:00000254","sets":["1:29:34"]},"author_link":["3745"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"チュウゴク カイケイ セイド ノ フレーム ワーク"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-01-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"74","bibliographicPageStart":"53","bibliographicVolumeNumber":"19","bibliographic_titles":[{"bibliographic_title":"国際研究論叢 : 大阪国際大学紀要"},{"bibliographic_title":"OIU journal of international studies","bibliographic_titleLang":"en"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"山本, 紀生"},{"creatorName":"ヤマモト, ノリオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"3745","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000002569839","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000002569839"}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"ヤマモト, ノリオ"}],"nameIdentifiers":[{"nameIdentifier":"3745","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000002569839","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000002569839"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Yamamoto, Norio","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"3745","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000002569839","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000002569839"}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":" In the 1950s, the PRC（Peoples’ Republic of China）adopted the Soviet accounting system. However in 1979, a mixed economy-market system was introduced. In\n1985, the accounting law was established. From then, PRC has begun to tackle accounting reforms.\n This paper considers Chinese accounting standards from the perspective of the legal framework, capital market, and international harmonization.","subitem_description_type":"Other"}]},"item_1_other_language_4":{"attribute_name":"その他の言語","attribute_value_mlt":[{"subitem_language":"Framework of Accounting in China"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10110523","subitem_source_identifier_type":"NCID"}]},"item_1_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"論文"}]},"item_1_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Article"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2006-01-31"}],"displaytype":"detail","filename":"19-2-053.pdf","filesize":[{"value":"9.5 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"19-2-053","url":"https://oiu.repo.nii.ac.jp/record/254/files/19-2-053.pdf"},"version_id":"4bd14208-4675-47e8-b25e-672f446518f5"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計法","subitem_subject_scheme":"Other"},{"subitem_subject":"会社法","subitem_subject_scheme":"Other"},{"subitem_subject":"企業所得税法","subitem_subject_scheme":"Other"},{"subitem_subject":"証券法","subitem_subject_scheme":"Other"},{"subitem_subject":"企業会計準則","subitem_subject_scheme":"Other"},{"subitem_subject":"国際会計基準","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":"中国会計制度のフレームワーク","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中国会計制度のフレームワーク"}]},"item_type_id":"1","owner":"11","path":["34"],"pubdate":{"attribute_name":"公開日","attribute_value":"2006-01-31"},"publish_date":"2006-01-31","publish_status":"0","recid":"254","relation_version_is_last":true,"title":["中国会計制度のフレームワーク"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-06-20T14:15:17.167702+00:00"}