{"created":"2023-06-19T08:45:45.204584+00:00","id":4343,"links":{},"metadata":{"_buckets":{"deposit":"4d3e8762-15e9-49ec-a6f2-e5f5d4bfc2c1"},"_deposit":{"created_by":14,"id":"4343","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"4343"},"status":"published"},"_oai":{"id":"oai:kpu.repo.nii.ac.jp:00004343","sets":["47:268:371"]},"author_link":["6142"],"control_number":"4343","item_1696926521561":{"attribute_name":"その他（別言語等）","attribute_value_mlt":[{"subitem_alternative_title":"On the new accounting system of local public finance in Germany","subitem_alternative_title_language":"en"}]},"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2001-07-01","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"27","bibliographicPageStart":"15","bibliographicVolumeNumber":"2","bibliographic_titles":[{"bibliographic_title":"福祉社会研究","bibliographic_titleLang":"ja"},{"bibliographic_title":"The review of welfare society","bibliographic_titleLang":"en"}]}]},"item_3_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"ドイツでは、自治体予算・会計制度の改革プロジェクトがここ数年で急速に展開され、成果計算・資産計算・資金計算書や「製品別」費用-効果計算書のモデル作成・試行が開始されているほか、連邦レベルでの統一指針作りも進められてきている。こうした会計制度改革は、近年多くの先進諸国において取り組まれているのと同様に、NPM型行財政改革の重要な環をなしている。とはいえ、ドイツにおける行財政改革は、新制御モデル(NSM)というドイツ独自の改革モデルに即しており、とりわけ民営化や市場原理導入に対してやや距離を置き、あくまで公共サービス全般に対する公法的、議会主義的コントロールを維持しつつ、行政内部の分権化・合理化を図るという点に特徴をもつ。従って会計制度改革は単に企業的会計手法の導入というよりも、分権的予算管理システムの構築や費用-効果関係の明確化に資するものとして重視されているのである。本稿はドイツ自治体の新会計制度モデルを紹介しつつ、こうしたモデルとNSM改革との関連づけを行っていく。","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_3_description_9":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11467608","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_20":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13471457","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"武田, 公子","creatorNameLang":"ja"},{"creatorName":"タケダ, キミコ","creatorNameLang":"ja-Kana"},{"creatorName":"Takeda, Kimiko","creatorNameLang":"en"}],"familyNames":[{},{},{}],"givenNames":[{},{},{}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-02-20"}],"displaytype":"detail","filename":"KJ00004131134.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"label":"KJ00004131134.pdf","url":"https://kpu.repo.nii.ac.jp/record/4343/files/KJ00004131134.pdf"},"version_id":"b92eadd3-ee59-4bf7-98e7-6881d405f541"}]},"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"}]},"item_title":"ドイツにおける自治体新会計モデル","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ドイツにおける自治体新会計モデル","subitem_title_language":"ja"}]},"item_type_id":"3","owner":"14","path":["371"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-02-20"},"publish_date":"2017-02-20","publish_status":"0","recid":"4343","relation_version_is_last":true,"title":["ドイツにおける自治体新会計モデル"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-12-26T01:13:39.923275+00:00"}