{"created":"2023-05-15T16:31:20.911421+00:00","id":2740,"links":{},"metadata":{"_buckets":{"deposit":"97c4293d-3607-482e-b64c-77535e1eb53b"},"_deposit":{"created_by":2,"id":"2740","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"2740"},"status":"published"},"_oai":{"id":"oai:nagasaki-u.repo.nii.ac.jp:00002740","sets":["82:87:88:203"]},"author_link":["12620","12621"],"item_3_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Current Situation and Issues of Internal Control System in China"}]},"item_3_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-01-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1-4","bibliographicPageEnd":"60","bibliographicPageStart":"31","bibliographicVolumeNumber":"97","bibliographic_titles":[{"bibliographic_title":"経営と経済"},{"bibliographic_title":"Journal of Business and Economics","bibliographic_titleLang":"en"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"In China, many accounting frauds such as window-dressing occur, and both means and amount of fraud has become wider and bigger. To cope with the accounting frauds, the Chinese government and accounting professional institution have been setting laws or standards for internal control. The purposes of this paper are to outline Chinese accounting laws and regulations for internal control, and to clarify some features of internal control in China with COSO framework\nin the United States of America as the basis of comparison.","subitem_description_type":"Abstract"}]},"item_3_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"吉田省三教授定年退職記念号","subitem_description_type":"Other"},{"subitem_description":"In Honour of Prof. Shozo Yoshida","subitem_description_type":"Other"}]},"item_3_description_64":{"attribute_name":"引用","attribute_value_mlt":[{"subitem_description":"経営と経済, 97(1-4), pp.31-60; 2018","subitem_description_type":"Other"}]},"item_3_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"12621","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Xu, Yang"}]}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"長崎大学経済学会"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00069150","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_7":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02869101","subitem_source_identifier_type":"ISSN"}]},"item_3_text_62":{"attribute_name":"sortkey","attribute_value_mlt":[{"subitem_text_value":"03"}]},"item_3_text_63":{"attribute_name":"出版者別言語","attribute_value_mlt":[{"subitem_text_value":"Economics Society of Nagasaki University"}]},"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":"徐, 陽"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-12-21"}],"displaytype":"detail","filename":"Keizai97_1_31.pdf","filesize":[{"value":"584.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"Keizai97_1_31.pdf","url":"https://nagasaki-u.repo.nii.ac.jp/record/2740/files/Keizai97_1_31.pdf"},"version_id":"9c55b1c1-2372-4dd6-ba0b-ae8aaaca3090"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"internal control","subitem_subject_scheme":"Other"},{"subitem_subject":"accounting law","subitem_subject_scheme":"Other"},{"subitem_subject":"corporate law","subitem_subject_scheme":"Other"},{"subitem_subject":"internal control basic norms","subitem_subject_scheme":"Other"},{"subitem_subject":"COSO","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":"中国の内部統制制度の現状と課題","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中国の内部統制制度の現状と課題"}]},"item_type_id":"3","owner":"2","path":["203"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-02-16"},"publish_date":"2018-02-16","publish_status":"0","recid":"2740","relation_version_is_last":true,"title":["中国の内部統制制度の現状と課題"],"weko_creator_id":"2","weko_shared_id":2},"updated":"2023-05-15T18:34:06.191732+00:00"}