{"created":"2023-05-15T10:34:34.803746+00:00","id":124,"links":{},"metadata":{"_buckets":{"deposit":"968741b4-6f3c-442c-9e56-3a555c75d5b7"},"_deposit":{"created_by":11,"id":"124","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"124"},"status":"published"},"_oai":{"id":"oai:kyukyo.repo.nii.ac.jp:00000124","sets":["6:31"]},"author_link":["406","407"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-09-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"23","bibliographicPageStart":"9","bibliographicVolumeNumber":"2","bibliographic_titles":[{"bibliographic_title":"九州共立大学研究紀要"},{"bibliographic_title":"Study journal of Kyushu Kyoritsu University","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"This paper, by separating responsibility for accountability and inspection financial statements\nwith false or misrepresentation or defective, it is possible to clarify the responsibilities of the financial\nstatements of entities. Furthermore, it is possible to rationally distribute their liability to be borne.","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"九州共立大学"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"40019044181","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12533413","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"21860483","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"徐, 陽"}],"nameIdentifiers":[{"nameIdentifier":"406","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"XU, Yang","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"407","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":"2016-08-10"}],"displaytype":"detail","filename":"kiyo2-1-2.pdf","filesize":[{"value":"1.5 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"kiyo2-1-2","url":"https://kyukyo.repo.nii.ac.jp/record/124/files/kiyo2-1-2.pdf"},"version_id":"ff6a4725-56d1-473d-bdf8-9c940f9b5dca"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"accountability","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"inspection responsibility","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"financial statements","subitem_subject_language":"en","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":"中国法における会計責任と監査責任に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中国法における会計責任と監査責任に関する一考察"},{"subitem_title":"A study on accountability and audit responsibilities in China","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"11","path":["31"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-08-10"},"publish_date":"2016-08-10","publish_status":"0","recid":"124","relation_version_is_last":true,"title":["中国法における会計責任と監査責任に関する一考察"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-05-15T13:15:17.930584+00:00"}