{"created":"2023-07-25T10:32:37.160275+00:00","id":5028,"links":{},"metadata":{"_buckets":{"deposit":"d3248f44-aee1-4611-8309-ae2503cc3cd7"},"_deposit":{"created_by":4,"id":"5028","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"5028"},"status":"published"},"_oai":{"id":"oai:hbg.repo.nii.ac.jp:00005028","sets":["267:947:958"]},"author_link":["23383","23384","23385","23386"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-12-25","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"64","bibliographicPageStart":"47","bibliographicVolumeNumber":"15","bibliographic_titles":[{"bibliographic_title":"社会情報学研究"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　The one remark that corporate accounting and the audit are developed by the development of the public sector accounting and the public audit has cracked in China. However, the 1980's, the reform\nopenness policy starts, and the audit of China has developed from an old public audit to a private audit of the present age corporate audit.\n　The main discourse researches the audit system and the history of China from the time when the audit of China was generated until the present private audit certified public accountants audit\nactive time are researched.\n　The audit of China with the comparison was evolution. I think that the step of international harmony doesn't stop here, and newer advancement continues though international harmony of\ndependence was achieved in the absorption of the experience of some good audits of Europe and America, and the international harmony the payment of attention to the risk.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.60171/00005021","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"広島文化学園大学社会情報学部"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10586239","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13418459","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"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":"毛, 暁","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"23383","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"松尾, 俊彦","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"23384","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Mou, Gyou","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"23385","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Matsuo, Toshihiko","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"23386","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":"2023-05-30"}],"displaytype":"detail","filename":"hbgsis15_47-64.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"hbgsis15_47-64.pdf","objectType":"fulltext","url":"https://hbg.repo.nii.ac.jp/record/5028/files/hbgsis15_47-64.pdf"},"version_id":"c5061fd5-a61a-40cd-8294-31141bc2fefa"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"中国の監査","subitem_subject_scheme":"Other"},{"subitem_subject":"公認会計士","subitem_subject_scheme":"Other"},{"subitem_subject":"監査基準","subitem_subject_scheme":"Other"},{"subitem_subject":"中国公認会計士協会","subitem_subject_scheme":"Other"},{"subitem_subject":"中国公認会計士執業準則","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":"中国の監査制度と歴史","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中国の監査制度と歴史","subitem_title_language":"ja"},{"subitem_title":"The Audit System and the History in China","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"4","path":["958"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-03-15"},"publish_date":"2023-03-15","publish_status":"0","recid":"5028","relation_version_is_last":true,"title":["中国の監査制度と歴史"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-09-12T12:20:28.869921+00:00"}