{"created":"2023-05-15T11:42:35.974634+00:00","id":2038,"links":{},"metadata":{"_buckets":{"deposit":"0ec1a367-90b7-43e3-9b93-ef92b2464ef1"},"_deposit":{"created_by":1,"id":"2038","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"2038"},"status":"published"},"_oai":{"id":"oai:kanagawa-u.repo.nii.ac.jp:00002038","sets":["74:79:108:152"]},"author_link":["3869","3870","3871","3872"],"item_3_alternative_title_20":{"attribute_name":"その他の言語のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Present and Future Problem of MFCA Research in China"}]},"item_3_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-03-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"167","bibliographicPageStart":"157","bibliographicVolumeNumber":"45","bibliographic_titles":[{"bibliographic_title":"国際経営論集"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"マテリアルフローコスト会計（Material Flow Cost Accounting, 以下MFCAと略す）は、環境管理会計の新たな手法として、世界的に注目を浴びている。特に日本ではMFCAの研究と実践が進んでおり、大きな成果を上げている。本稿では中国におけるMFCA研究の現状と、日本のMFCAに関する推進施策と実践的経験を考察し、中国において吸収すべき施策と展開の道程を示唆する。","subitem_description_type":"Abstract"}]},"item_3_description_40":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"神奈川大学経営学部"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10153220","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0915-7611","subitem_source_identifier_type":"ISSN"}]},"item_3_version_type_16":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"張, 本越"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Zhang, Benyue"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"鈴木, 和男"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Suzuki, Kazuo"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-11-16"}],"displaytype":"detail","filename":"45-14.pdf","filesize":[{"value":"2.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"45-14.pdf","url":"https://kanagawa-u.repo.nii.ac.jp/record/2038/files/45-14.pdf"},"version_id":"64c5fd21-8cd2-4cfb-a548-86701bca4aaf"}]},"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MFCA研究の現状と今後の課題","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中国におけるMFCA研究の現状と今後の課題"}]},"item_type_id":"3","owner":"1","path":["152"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-05-14"},"publish_date":"2013-05-14","publish_status":"0","recid":"2038","relation_version_is_last":true,"title":["中国におけるMFCA研究の現状と今後の課題"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T16:50:34.492885+00:00"}