{"created":"2021-03-01T06:26:49.857211+00:00","id":19347,"links":{},"metadata":{"_buckets":{"deposit":"33cfc49f-4da1-4d7b-8a66-54393685b647"},"_deposit":{"created_by":17,"id":"19347","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"19347"},"status":"published"},"_oai":{"id":"oai:nagoya.repo.nii.ac.jp:00019347","sets":["659:853:854:1681"]},"author_link":["56666","56667"],"item_1615768549627":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_9_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"The Chinese Accounting Standards for SMEs in 2014 : Comparison Analysis with Japan and IASB","subitem_alternative_title_language":"en"}]},"item_9_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-03-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"63","bibliographicPageStart":"55","bibliographicVolumeNumber":"62","bibliographic_titles":[{"bibliographic_title":"経済科学","bibliographic_titleLang":"ja"}]}]},"item_9_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"This paper analyses the Chinese accounting for SMEs in 2014. Specifically, this study focuses on the Small Companies' Accounting Standards issued on 18th October 2011 by Ministry of Finance People's Republic of China. To better identify the characteristics of Chinese accounting for SMEs, the paper performs comparison analysis among Japan, IASB and China. This paper identifies a number of interesting findings. In China, the average size of small companies is comparable to the size small-middle companies in Japan. The Chinese Small Companies' Accounting Standards has a key concept, the Simplification of the common standards, which is based on IASB's standards. However, the characteristics of companies applying the Small Companies' Accounting Standards are different from SMEs adopting the IASB's standards. On the other hand, before the Small Companies' Accounting Standards' issue, there is a little long way from 2003, showing the anguish of Chinese government to cope with the legislating the accounting standards for SMEs.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_9_identifier_60":{"attribute_name":"URI","attribute_value_mlt":[{"subitem_identifier_type":"HDL","subitem_identifier_uri":"http://hdl.handle.net/2237/21432"}]},"item_9_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18999/ecos.62.3.55","subitem_identifier_reg_type":"JaLC"}]},"item_9_publisher_32":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"名古屋大学大学院経済学研究科","subitem_publisher_language":"ja"}]},"item_9_relation_43":{"attribute_name":"関連情報","attribute_value_mlt":[{"subitem_relation_type":"isVersionOf","subitem_relation_type_id":{"subitem_relation_type_id_text":"https://www2.soec.nagoya-u.ac.jp/bulletin/proceedings/#vol62","subitem_relation_type_select":"URI"}}]},"item_9_select_15":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_select_item":"publisher"}]},"item_9_source_id_7":{"attribute_name":"ISSN（print）","attribute_value_mlt":[{"subitem_source_identifier":"0022-9725","subitem_source_identifier_type":"PISSN"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"胡, 丹","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"56666","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"HU, Dan","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"56667","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":"2018-02-21"}],"displaytype":"detail","filename":"hu.pdf","filesize":[{"value":"880.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"hu.pdf","objectType":"fulltext","url":"https://nagoya.repo.nii.ac.jp/record/19347/files/hu.pdf"},"version_id":"e1471563-41ff-4103-b89b-96d4a7c649a7"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"SME (Small and Medium-sized Enterprise)","subitem_subject_scheme":"Other"},{"subitem_subject":"Accounting for SMEs","subitem_subject_scheme":"Other"},{"subitem_subject":"China","subitem_subject_scheme":"Other"},{"subitem_subject":"The Small Companies' Accounting Standards","subitem_subject_scheme":"Other"},{"subitem_subject":"Simplification of the Common Standards","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":"中国における中小企業会計2014についての一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中国における中小企業会計2014についての一考察","subitem_title_language":"ja"}]},"item_type_id":"9","owner":"17","path":["1681"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2015-04-02"},"publish_date":"2015-04-02","publish_status":"0","recid":"19347","relation_version_is_last":true,"title":["中国における中小企業会計2014についての一考察"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2023-11-13T01:14:02.277651+00:00"}