{"id":115364,"date":"2017-03-16T10:14:18","date_gmt":"2017-03-16T01:14:18","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=115364"},"modified":"2017-09-15T11:18:19","modified_gmt":"2017-09-15T02:18:19","slug":"institutional-accounting-article-22","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-22\/","title":{"rendered":"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c19\u56de\u3011\u300c\u5fa9\u914d\u306e\u7fcc\u5e74\u5ea6\u306b\u8d77\u304d\u3084\u3059\u3044\u6ce8\u8a18\u30df\u30b9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d<\/span>\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c19\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5fa9\u914d\u306e\u7fcc\u5e74\u5ea6\u306b\u8d77\u304d\u3084\u3059\u3044\u6ce8\u8a18\u30df\u30b9\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u738b\u4e38\u3000\u5468\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4eca\u56de\u306e\u4e8b\u4f8b<\/strong><\/h4>\n<p>\u8a08\u7b97\u66f8\u985e\u306e\u30c9\u30e9\u30d5\u30c8\u306b\u306f\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u3064\u304d\u3082\u306e\u3067\u3059\u3002<br \/>\n\u305f\u3068\u3048\u3070\u3001\u3053\u3093\u306a\u30df\u30b9\u3092\u3088\u304f\u898b\u304b\u3051\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b19\uff0d\uff11\u3011<\/strong><\/span><br \/>\n<strong>\u914d\u5f53\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3067\u8a18\u8f09\u4e8b\u9805\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u3002<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis19-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-115367\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis19-1.png\" alt=\"\uff08\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u6ce8\u8a18\uff09\t\t\t\t \t\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\t\t\t \uff13\uff0e\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306b\u95a2\u3059\u308b\u4e8b\u9805\t\t\t\t \t\t\t\t \u57fa\u6e96\u65e5\u304c\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306b\u5c5e\u3059\u308b\u914d\u5f53\u306e\u3046\u3061\u3001\u914d\u5f53\u306e\u52b9\u529b\u767a\u751f\u65e5\u304c\u7fcc\u671f\u3068\u306a\u308b\u3082\u306e\t\t\t\t \u3000\u3000\u3000\u5e73\u621028\u5e74\uff16\u670829\u65e5\u958b\u50ac\u306e\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306e\u8b70\u6848\u3068\u3057\u3066\u3001\u666e\u901a\u682a\u5f0f\u306e\u914d\u5f53\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3092\u6b21\u306e\t\t\t\t \u3000\u3000\u3068\u304a\u308a\u63d0\u6848\u3057\u3066\u304a\u308a\u307e\u3059\u3002\t\t\t\t \u3000\u3000\u2460\u914d\u5f53\u91d1\u306e\u7dcf\u984d\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 \u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000152\u767e\u4e07\u5186\t\t\t\t \u3000\u3000\u2461\uff11\u682a\u5f53\u305f\u308a\u914d\u5f53\u984d\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\uff15\u5186\t\t\t\t \u3000\u3000\u2462\u57fa\u6e96\u65e5\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u5e73\u621028\u5e74\uff13\u670831\u65e5\t\t\t\t \u3000\u3000\u2463\u52b9\u529b\u767a\u751f\u65e5\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u5e73\u621028\u5e74\uff16\u670830\u65e5\t\t\t\t \u3000\u3000\u3000\u306a\u304a\u3001\u914d\u5f53\u539f\u8cc7\u306b\u3064\u3044\u3066\u306f\u3001\u5229\u76ca\u5270\u4f59\u91d1\u3068\u3059\u308b\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u304a\u308a\u307e\u3059\u3002\t\t\t\t \t\t\t\t\" width=\"944\" height=\"411\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis19-1.png 944w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis19-1-300x130.png 300w\" sizes=\"(max-width: 944px) 100vw, 944px\" \/><\/a><\/p>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b19\uff0d\uff11\u3011<\/strong><\/span>\u306f\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u306e\u9023\u7d50\u6ce8\u8a18\u8868\u306b\u8a18\u8f09\u3055\u308c\u308b\u300c\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u300d\u306e\u4e00\u90e8\u3067\u3001\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u629c\u304d\u51fa\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u4ee5\u5916\u306b\u306f\u3001\u914d\u5f53\u306b\u95a2\u3059\u308b\u8a18\u8f09\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u3001\u5b9f\u306f\u300c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u60c5\u5831\u300d\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u4f55\u304c\u8db3\u308a\u306a\u3044\u304b\u3001\u308f\u304b\u308a\u307e\u3059\u304b\uff1f<\/p>\n<p>\u3053\u306e\u6ce8\u8a18\u3092\u4f55\u5ea6\u3082\u4f5c\u6210\u3057\u305f\u3053\u3068\u304c\u3042\u308b\u65b9\u306f\u3001\u300c\u3042\u308c\u3063\uff1f\u300d\u3068\u611f\u3058\u308b\u3068\u3053\u308d\u304c\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3092\u5408\u308f\u305b\u3066\u898b\u306a\u3051\u308c\u3070\u3001\u65ad\u5b9a\u306f\u3067\u304d\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u3053\u306e\u4f1a\u793e\u306e\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\uff08\u4e00\u90e8\u306e\u307f\uff09\u3092\u4ee5\u4e0b\u306b\u793a\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis19-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-115368\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis19-2.png\" alt=\"\" width=\"1096\" height=\"495\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis19-2.png 1096w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis19-2-300x135.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis19-2-1024x462.png 1024w\" sizes=\"(max-width: 1096px) 100vw, 1096px\" \/><\/a><\/p>\n<p>\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\uff1f<br \/>\n\u6ce8\u8a18\u306e\u4e0d\u8db3\u90e8\u5206\u3092\u8003\u3048\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8db3\u308a\u306a\u304b\u3063\u305f\u306e\u306f\u3053\u306e\u60c5\u5831<\/strong><\/h4>\n<p>\u3055\u3063\u305d\u304f\u3001\u7b54\u3048\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis19-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-115369\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis19-3.png\" alt=\"\" width=\"1030\" height=\"673\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis19-3.png 1030w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis19-3-300x196.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis19-3-1024x669.png 1024w\" sizes=\"(max-width: 1030px) 100vw, 1030px\" \/><\/a><\/p>\n<p>\u300c\u6b63\u89e3\u300d\u306e<span style=\"color: #cd5c5c;\">\u8d64\u67a0\u3067\u56f2\u3063\u305f\u90e8\u5206<\/span>\u304c\u4e0d\u8db3\u90e8\u5206\u3067\u3057\u305f\u3002<br \/>\n\u300c<strong>\uff08\uff11\uff09<\/strong>\u914d\u5f53\u91d1\u652f\u6255\u984d\u300d\u3068\u3044\u3046\u9805\u76ee\u3067\u3059\u3002<\/p>\n<p>\u4e00\u822c\u306b\u3001\u300c\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u306e\u6ce8\u8a18\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3001\uff12\u3064\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u3008\u300c\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u306e\u8a18\u8f09\u4e8b\u9805\u3009<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis19-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-115370\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis19-4.png\" alt=\" (1)\t\u914d\u5f53\u91d1\u652f\u6255\u984d\t\u5f53\u671f\u4e2d\u306b\u5b9f\u65bd\u3057\u305f\u914d\u5f53\u306b\u3064\u3044\u3066\u306e\u8a18\u8f09 (2)\t\u57fa\u6e96\u65e5\u304c\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306b\u5c5e\u3059\u308b\u914d\u5f53\u306e\u3046\u3061\u3001\u914d\u5f53\u306e\u52b9\u529b\u767a\u751f\u65e5\u304c\u7fcc\u671f\u3068\u306a\u308b\u3082\u306e\t\u7fcc\u671f\u306b\u5b9f\u65bd\u3055\u308c\u308b\u914d\u5f53\u306b\u3064\u3044\u3066\u306e\u8a18\u8f09(\u914d\u5f53\u57fa\u6e96\u65e5\u304c\u5f53\u671f\u4e2d\u306b\u5230\u6765\u3059\u308b\u7fcc\u671f\u5b9f\u65bd\u4e88\u5b9a\u306e\u914d\u5f53\uff09\" width=\"550\" height=\"156\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis19-4.png 770w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis19-4-300x85.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b19\uff0d\uff11\u3011<\/strong><\/span>\u3067\u306f\u3001<strong>\uff08\uff12\uff09<\/strong>\u306e\u60c5\u5831\u306e\u307f\u8a18\u8f09\u3057\u3001<strong>\uff08\uff11\uff09<\/strong>\u3092\u307e\u308b\u307e\u308b\u843d\u3068\u3057\u3066\u3057\u307e\u3063\u3066\u3044\u305f\u306e\u3067\u3059\u3002<\/p>\n<p>\u305d\u308c\u306b\u3057\u3066\u3082\u3001\u306a\u305c\u305d\u3093\u306a\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<br \/>\n\u524d\u5e74\u5ea6\u306e\u6ce8\u8a18\u3092\u898b\u306a\u304c\u3089\u540c\u3058\u3088\u3046\u306b\u4f5c\u6210\u3059\u308c\u3070\u3001<strong>\uff08\uff11\uff09<\/strong>\u3092\u307e\u308b\u307e\u308b\u843d\u3068\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u306a\u3069\u306a\u3055\u305d\u3046\u3067\u3059\u304c\u30fb\u30fb\u30fb\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5fa9\u914d\u3057\u305f\u6b21\u306e\u671f\u306b\u30df\u30b9\u304c\u8d77\u3053\u3063\u305f<\/strong><\/h4>\n<p>\u4e0a\u306b\u793a\u3057\u305f<strong>\uff08\uff11\uff09\uff08\uff12\uff09<\/strong>\u306e\u8a18\u8f09\u4e8b\u9805\u306f\u3001\u3069\u3093\u306a\u4f1a\u793e\u3067\u3082\u5fc5\u305a\u6bce\u671f\u8a18\u8f09\u3055\u308c\u308b\u304b\u3068\u3044\u3046\u3068\u3001\u305d\u3046\u3044\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a08\u7b97\u66f8\u985e\u306e\u6ce8\u8a18\u3068\u3044\u3046\u306e\u306f\u3001\u4e00\u822c\u306b\u3001\u8a72\u5f53\u304c\u306a\u3051\u308c\u3070\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u914d\u5f53\u306e\u6ce8\u8a18\u306b\u95a2\u3057\u3066\u3082\u3001\u8a72\u5f53\u304c\u306a\u3051\u308c\u3070\u8a18\u8f09\u306e\u5fc5\u8981\u306f\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u300c\u8a72\u5f53\u304c\u306a\u3044\u300d\u3068\u3044\u3046\u306e\u306f\u3001\u300c\u914d\u5f53\u304c\u306a\u3055\u308c\u306a\u3044\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u3002<br \/>\n\u6574\u7406\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u3008\u914d\u5f53\u306e\u6709\u7121\u3068\u6ce8\u8a18\u306e\u8981\u5426\u306e\u95a2\u4fc2\uff08\u307e\u3068\u3081\uff09\u3009<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis19-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-115371\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis19-5.png\" alt=\"\u30d1\u30bf\u30fc\u30f3\t\u914d\u5f53\u306e\u6709\u7121\t\u6ce8\u8a18\u306e\u8a18\u8f09\u4e8b\u9805 \t\u524d\u671f\t\u5f53\u671f\t(1)\u914d\u5f53\u91d1\u652f\u6255\u984d\t(2) \u57fa\u6e96\u65e5\u304c\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306b\u5c5e\u3059\u308b\u914d\u5f53\u306e\u3046\u3061\u3001\u914d\u5f53\u306e\u52b9\u529b\u767a\u751f\u65e5\u304c\u7fcc\u671f\u3068\u306a\u308b\u3082\u306e \u2160\t\u6709\t\u6709\t\u25cb\t\u25cb \u2161\t\u6709\t\u7121\t\u25cb\t\uff0d \u2162\t\u7121\t\u7121\t\uff0d\t\uff0d \u2163\t\u7121\t\u6709\t\uff0d\t\u25cb \u2164\t\u6709\t\u6709\t\u25cb\t\u25cb \u25cb\uff1a\u6ce8\u8a18\u5fc5\u8981 \uff0d\uff1a\u6ce8\u8a18\u4e0d\u8981\" width=\"788\" height=\"463\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis19-5.png 788w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis19-5-300x176.png 300w\" sizes=\"(max-width: 788px) 100vw, 788px\" \/><\/a><\/p>\n<p>\u6bce\u671f\u7d99\u7d9a\u3057\u3066\u914d\u5f53\u3092\u5b9f\u65bd\u3057\u3066\u3044\u308b\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001<span style=\"color: #800080;\"><strong>\u30d1\u30bf\u30fc\u30f3\u2160<\/strong><\/span>\u3068\u306a\u308a\u307e\u3059\u3002\u696d\u7e3e\u304c\u60aa\u304f\u306a\u3063\u3066\u7121\u914d\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5e74\u5ea6\u304c<strong><span style=\"color: #800080;\">\u30d1\u30bf\u30fc\u30f3\u2161<\/span><\/strong>\u3067\u3059\u3002\u305d\u306e\u307e\u307e\u7121\u914d\u304c\u7d99\u7d9a\u3057\u305f\u306e\u304c<span style=\"color: #800080;\"><strong>\u30d1\u30bf\u30fc\u30f3\u2162<\/strong><\/span>\u3067\u3059\u3002\u305d\u306e\u5f8c\u3001\u696d\u7e3e\u304c\u56de\u5fa9\u3057\u3066\u914d\u5f53\u3092\u518d\u958b\u3057\u305f\u5e74\u5ea6\u304c<span style=\"color: #800080;\"><strong>\u30d1\u30bf\u30fc\u30f3\u2163<\/strong><\/span>\u3067\u3059\u3002\u305d\u3057\u3066\u3001\u518d\u3073\u9806\u8abf\u306b\u914d\u5f53\u3092\u7d99\u7d9a\u3057\u3066\u3044\u3051\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u5e74\u5ea6\u304c\u3001<span style=\"color: #800080;\"><strong>\u30d1\u30bf\u30fc\u30f3\u2164<\/strong><\/span>\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u305d\u308c\u3067<span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b19\uff0d\uff11\u3011<\/strong><\/span>\u3067\u3059\u304c\u3001\u5b9f\u306f\u3053\u306e\u4f1a\u793e\u3001<strong><span style=\"color: #800080;\">\u30d1\u30bf\u30fc\u30f3\u2164<\/span><\/strong>\u306e\u5e74\u5ea6\u3060\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u524d\u5e74\u5ea6\u306e\u6ce8\u8a18\u306f<strong><span style=\"color: #800080;\">\u30d1\u30bf\u30fc\u30f3\u2163<\/span><\/strong>\u306b\u8a72\u5f53\u3057\u3001<strong>\uff08\uff11\uff09<\/strong>\u306e\u8a18\u8f09\u306f\u306a\u304f\u3001<strong>\uff08\uff12\uff09<\/strong>\u3057\u304b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n<p>\u305d\u306e\u30d1\u30bf\u30fc\u30f3\u3092\u307e\u306d\u3057\u3066\u4eca\u671f\u306e<strong><span style=\"color: #800080;\">\u30d1\u30bf\u30fc\u30f3\u2164<\/span><\/strong>\u306e\u6ce8\u8a18\u3092\u4f5c\u6210\u3057\u3066\u3057\u307e\u3063\u305f\u305f\u3081\u3001<strong>\uff08\uff11\uff09<\/strong>\u306e\u8a18\u8f09\u3092\u307e\u308b\u307e\u308b\u843d\u3068\u3057\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u9023\u8f09\u306e<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c\uff19\u56de\u3011\u300c\u5b9f\u969b\u306b\u3042\u308b\u300c\u5fa9\u914d\u6642\u300d\u306e\u3053\u3093\u306a\u6ce8\u8a18\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-12\/\" target=\"_blank\">\u3010\u7b2c\uff19\u56de\u3011<\/a>\u3067\u306f\u3001<span style=\"color: #800080;\"><strong>\u30d1\u30bf\u30fc\u30f3\u2163<\/strong><\/span>\uff08\u5fa9\u914d\u6642\uff09\u306e\u4e8b\u4f8b\u3092\u4f7f\u3063\u305f\u3046\u3063\u304b\u308a\u30df\u30b9\u3092\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u3053\u3067\u306f\u524d\u5e74\u5ea6\u304c<strong><span style=\"color: #800080;\">\u30d1\u30bf\u30fc\u30f3\u2162<\/span><\/strong>\u3060\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u3001<strong>\uff08\uff12\uff09<\/strong>\u306e\u6ce8\u8a18\u3092\u843d\u3068\u3057\u3066\u3057\u307e\u3063\u305f\u3068\u3044\u3046\u4e8b\u4f8b\u3067\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u5fa9\u914d\u6642\u53ca\u3073\u305d\u306e\u7fcc\u5e74\u5ea6\u306f\u3001\u524d\u306e\u5e74\u5ea6\u306b\u8a18\u8f09\u3057\u306a\u304b\u3063\u305f\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u8d77\u304d\u3084\u3059\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u5341\u5206\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u914d\u5f53\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306e\u30c1\u30a7\u30c3\u30af\u65b9\u6cd5<\/strong><\/h4>\n<p>\u304a\u3055\u3089\u3044\u306e\u610f\u5473\u3067\u3001\u914d\u5f53\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3068\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u5bfe\u5fdc\u7b87\u6240\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis19-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-115366\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis19-6.png\" alt=\"\" width=\"1018\" height=\"986\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis19-6.png 1018w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis19-6-300x290.png 300w\" sizes=\"(max-width: 1018px) 100vw, 1018px\" \/><\/a><\/p>\n<p>\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u300c\u5270\u4f59\u91d1\u306e\u914d\u5f53\u300d\u3068\u300c\u5229\u76ca\u5270\u4f59\u91d1\u300d\u304c\u4ea4\u308f\u308b\u6b04\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u25b3152\u300d\u306f\u3001\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u4e2d\u306b\u4f1a\u793e\u304c\u5b9f\u65bd\u3057\u305f\u914d\u5f53\u306e\u984d\u3092\u6307\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u91d1\u984d\u306f\u3001\u9023\u7d50\u6ce8\u8a18\u8868\u306e\u300c\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u300d\u306e\u4e2d\u3067\u3001\u300c<strong>\uff08\uff11\uff09<\/strong>\u914d\u5f53\u91d1\u652f\u6255\u984d\u300d\u3068\u3044\u3046\u9805\u76ee\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\uff12\u3064\u304c\u4e00\u81f4\u3059\u308c\u3070\uff2f\uff2b\u3067\u3059\u3002<\/p>\n<p>\u9023\u7d50\u6ce8\u8a18\u8868\u306e\u300c<strong>\uff08\uff11\uff09<\/strong>\u914d\u5f53\u91d1\u652f\u6255\u984d\u300d\u306e\u4e0b\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c<strong>\uff08\uff12\uff09<\/strong>\u57fa\u6e96\u65e5\u304c\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306b\u5c5e\u3059\u308b\u914d\u5f53\u306e\u3046\u3061\u3001\u914d\u5f53\u306e\u52b9\u529b\u767a\u751f\u65e5\u304c\u7fcc\u671f\u3068\u306a\u308b\u3082\u306e\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u822c\u306b\u3001\u5270\u4f59\u91d1\u306e\u914d\u5f53\u8b70\u6848\u3068\u4e00\u81f4\u3057\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u305f\u307e\u305f\u307e\u300c<strong>\uff08\uff11\uff09<\/strong>\u914d\u5f53\u91d1\u652f\u6255\u984d\u300d\u3068\u540c\u984d\u306e\u300c152\u767e\u4e07\u5186\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u300c\u25b3152\u300d\u3068\u306f\u95a2\u4fc2\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u914d\u5f53\u306e\u8b70\u6848\u306e\u30a4\u30e1\u30fc\u30b8\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c\uff19\u56de\u3011\u300c\u5b9f\u969b\u306b\u3042\u308b\u300c\u5fa9\u914d\u6642\u300d\u306e\u3053\u3093\u306a\u6ce8\u8a18\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-12\/\" target=\"_blank\">\u3010\u7b2c\uff19\u56de\u3011<\/a>\u3067\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3008\u4eca\u56de\u306e\u307e\u3068\u3081\u3009<\/span><\/strong><\/h4>\n<ul>\n<li><strong>\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306b\u3064\u3044\u3066\u306f\u3001\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3068\u5270\u4f59\u91d1\u306e\u914d\u5f53\u8b70\u6848\u3092\u53c2\u7167\u3057\u3066\u3001\u6574\u5408\u6027\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<p id=\"no1\" style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u3010\u4e8b\u4f8b19\uff0d\uff11\u3011\u306f\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u306e\u9023\u7d50\u6ce8\u8a18\u8868\u306b\u8a18\u8f09\u3055\u308c\u308b\u300c\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u300d\u306e\u4e00\u90e8\u3067\u3001\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u629c\u304d\u51fa\u3057\u305f\u3082\u306e\u3067\u3059\u3002<br \/>\n\u3053\u308c\u4ee5\u5916\u306b\u306f\u3001\u914d\u5f53\u306b\u95a2\u3059\u308b\u8a18\u8f09\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u3001\u5b9f\u306f\u300c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u60c5\u5831\u300d\u304c\u3042\u308b\u306e\u3067\u3059\u3002<br \/>\n\u4f55\u304c\u8db3\u308a\u306a\u3044\u304b\u3001\u308f\u304b\u308a\u307e\u3059\u304b\uff1f<br \/>\n\u3053\u306e\u6ce8\u8a18\u3092\u4f55\u5ea6\u3082\u4f5c\u6210\u3057\u305f\u3053\u3068\u304c\u3042\u308b\u65b9\u306f\u3001\u300c\u3042\u308c\u3063\uff1f\u300d\u3068\u611f\u3058\u308b\u3068\u3053\u308d\u304c\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,488,167,182,290,232],"tags":[611,327],"backnumber":[1885],"series":[1000],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-07 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