{"id":142479,"date":"2018-03-08T10:14:51","date_gmt":"2018-03-08T01:14:51","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=142479"},"modified":"2018-03-07T17:34:57","modified_gmt":"2018-03-07T08:34:57","slug":"institutional-accounting-article-30","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-30\/","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\u7b2c27\u56de\u3011\u300c\u79d1\u76ee\u540d\u306e\u4e0d\u7d71\u4e00\u304c\u8d77\u304d\u3084\u3059\u3044\u306e\u306f\u3053\u306e\u79d1\u76ee\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\u7b2c27\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u79d1\u76ee\u540d\u306e\u4e0d\u7d71\u4e00\u304c\u8d77\u304d\u3084\u3059\u3044\u306e\u306f\u3053\u306e\u79d1\u76ee\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<br \/>\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><span><strong>\u3010\u4e8b\u4f8b27\uff0d\uff11\u3011<\/strong><\/span><\/strong><\/span><br \/>\n<strong>\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u79d1\u76ee\u8868\u8a18\u306e\u4e0d\u7d71\u4e00\u304c\u3042\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\/2018\/01\/keisan-mis27-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-142483\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis27-1.png\" alt=\"\" width=\"1140\" height=\"1956\" \/><\/a><\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b27\uff0d\uff11\u3011<\/span>\u306f\u3001\u540c\u3058\u4f1a\u793e\u306e\u540c\u3058\u5e74\u5ea6\u306e\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u3059\u3002\u3053\u306e\u4e2d\u306b\uff11\u30f6\u6240\u304a\u304b\u3057\u306a\u3068\u3053\u308d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u52d8\u5b9a\u79d1\u76ee\u540d\u304c\u3001\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u7d71\u4e00\u3055\u308c\u3066\u3044\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u540c\u3058\u4f1a\u793e\u306e\u540c\u3058\u5e74\u5ea6\u3067\u3001\u540c\u3058\u5185\u5bb9\u3092\u793a\u3059\u52d8\u5b9a\u79d1\u76ee\u3067\u3042\u308c\u3070\u3001\u540c\u3058\u8868\u8a18\u306b\u3059\u3079\u304d\u3067\u3059\u304c\u3001\u305d\u3046\u306a\u3063\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u3002<\/p>\n<p>\u3069\u3053\u3060\u304b\u308f\u304b\u308a\u307e\u3059\u304b\uff1f<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u300c\u4e00\u300d\u3068\u300c\uff11\u300d\u306e\u4e0d\u7d71\u4e00<\/strong><\/h4>\n<p>\u3055\u3063\u305d\u304f\u3001\u7b54\u3048\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u4e38\u3067\u56f2\u3063\u305f\u90e8\u5206\u304c\u4e0d\u7d71\u4e00\u306e\u90e8\u5206\u3067\u3059\u3002<!--more--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis27-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-142482\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis27-2.png\" alt=\"\" width=\"1146\" height=\"1997\" \/><\/a><\/p>\n<p>\u300c\u4e00\u5e74\u5185\u8fd4\u6e08\u4e88\u5b9a\u9577\u671f\u501f\u5165\u91d1\u300d\u3068\u300c\uff11\u5e74\u5185\u8fd4\u6e08\u4e88\u5b9a\u9577\u671f\u501f\u5165\u91d1\u300d\u3068\u3044\u3046\u8868\u8a18\u306e\u9055\u3044\u3067\u3059\u3002<\/p>\n<p>\u6c7a\u7b97\u66f8\u3068\u3057\u3066\u306f\u3001\u3053\u306e\u307e\u307e\u3067\u3082\u9593\u9055\u3044\u3067\u306f\u306a\u304f\u3001\u3069\u3061\u3089\u3082\u540c\u3058\u5185\u5bb9\u3092\u793a\u3059\u52d8\u5b9a\u79d1\u76ee\u306a\u306e\u3067\u3001\u3069\u3061\u3089\u306b\u305d\u308d\u3048\u3066\u3082\u69cb\u308f\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u3044\u305a\u308c\u304b\u306b\u7d71\u4e00\u8868\u8a18\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u306e\u30df\u30b9\u306f\u3001\u5206\u985e\u3067\u3044\u3046\u3068\u300c\u30b3\u30fc\u30c7\u30a3\u30cd\u30fc\u30c8\u30fb\u30df\u30b9\u300d\u306b\u306a\u308a\u307e\u3059\u3002\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\u7b2c10\u56de\u3011\u300c\u9023\u7d50\u3068\u500b\u5225\u306e\u30b3\u30fc\u30c7\u30a3\u30cd\u30fc\u30c8\u30fb\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-13\/\" target=\"_blank\">\u3010\u7b2c10\u56de\u3011<\/a><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\u7b2c21\u56de\u3011\u300c\u9023\u7d50\u3068\u500b\u5225\u3067\u4e0d\u7d71\u4e00\u3068\u306a\u3063\u3066\u3044\u308b\u8a00\u3044\u56de\u3057\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-24\/\" target=\"_blank\">\u3010\u7b2c21\u56de\u3011<\/a>\u3067\u3082\u53d6\u308a\u4e0a\u3052\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><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\u7b2c21\u56de\u3011\u300c\u9023\u7d50\u3068\u500b\u5225\u3067\u4e0d\u7d71\u4e00\u3068\u306a\u3063\u3066\u3044\u308b\u8a00\u3044\u56de\u3057\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-24\/\" target=\"_blank\">\u3010\u7b2c21\u56de\u3011<\/a>\u3067\u306f\u3001\u4eca\u56de\u306e\u4e8b\u4f8b\u3068\u3088\u304f\u4f3c\u305f\u4e8b\u4f8b\u3082\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u3002\u300c\uff11\u5e74\u5185\u8fd4\u6e08\u4e88\u5b9a\u306e\u9577\u671f\u501f\u5165\u91d1\u21d4\uff11\u5e74\u4ee5\u5185\u8fd4\u6e08\u4e88\u5b9a\u306e\u9577\u671f\u501f\u5165\u91d1\u300d\u3068\u3044\u3046\u4e0d\u7d71\u4e00\u8868\u8a18\u3067\u3059\u3002\u3053\u308c\u3082\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u9593\u3067\u306e\u4e0d\u7d71\u4e00\u3067\u3059\u3002\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u4f5c\u696d\u3092\u5225\u306e\u62c5\u5f53\u8005\u304c\u4f5c\u6210\u3057\u305f\u5834\u5408\u306b\u8d77\u304d\u3084\u3059\u3044\u30df\u30b9\u3067\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis27-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-142485\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis27-3.png\" alt=\"\" width=\"350\" height=\"347\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis27-3.png 597w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis27-3-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis27-3-300x297.png 300w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u6c7a\u7b97\u66f8\u672c\u4f53\u3068\u6ce8\u8a18\u306e\u9593\u3067\u8d77\u3053\u308b\u4e0d\u7d71\u4e00<\/strong><\/h4>\n<p>\u540c\u7a2e\u306e\u30df\u30b9\u306f\u3001\u6c7a\u7b97\u66f8\u672c\u4f53\u3068\u6ce8\u8a18\u306e\u9593\u3067\u3082\u8d77\u3053\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b27\uff0d\uff12\u3011<\/span>\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u500b\u5225\u6ce8\u8a18\u8868\u306e\u9593\u3067\u306e\u4e0d\u7d71\u4e00\u8868\u8a18\u3067\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><span><strong>\u3010\u4e8b\u4f8b27\uff0d\uff12\u3011<\/strong><\/span><\/strong><\/span><br \/>\n<strong>\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u500b\u5225\u6ce8\u8a18\u8868\u3067\u79d1\u76ee\u8868\u8a18\u306e\u4e0d\u7d71\u4e00\u304c\u3042\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\/2018\/01\/keisan-mis27-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-142484\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis27-4.png\" alt=\"\" width=\"1149\" height=\"1531\" \/><\/a><\/p>\n<p>\u4e8b\u4f8b\u306e\u3088\u3046\u306b\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u3059\u3050\u4e0b\u306b\u6ce8\u8a18\u304c\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u6c17\u3065\u304d\u3084\u3059\u3044\u306e\u3067\u3059\u304c\u3001\u5b9f\u969b\u306b\u306f\u30da\u30fc\u30b8\u304c\u96e2\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u3053\u3046\u3057\u305f\u4e0d\u7d71\u4e00\u8868\u8a18\u306b\u6c17\u304c\u3064\u304b\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u56f3\u3067\u793a\u3059\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis27-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-142489\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis27-5.png\" alt=\"\" width=\"350\" height=\"364\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis27-5.png 583w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis27-5-288x300.png 288w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/><\/a><\/p>\n<p>\u3055\u3089\u306b\u3001\u6b21\u306e\u3088\u3046\u306a\u4e8b\u4f8b\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\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><span><strong>\u3010\u4e8b\u4f8b27\uff0d\uff13\u3011<\/strong><\/span><\/strong><\/span><br \/>\n<strong>\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u9023\u7d50\u6ce8\u8a18\u8868\u3067\u79d1\u76ee\u8868\u8a18\u306e\u4e0d\u7d71\u4e00\u304c\u3042\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\/2018\/01\/keisan-mis27-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-142486\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis27-6.png\" alt=\"\" width=\"1359\" height=\"1440\" \/><\/a><\/p>\n<p>\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u3067\u3082\u540c\u3058\u3088\u3046\u306b\u3001\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u9023\u7d50\u6ce8\u8a18\u8868\u3067\u4e0d\u7d71\u4e00\u8868\u8a18\u304c\u8d77\u3053\u308b\u3053\u3068\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u56f3\u3067\u6574\u7406\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis27-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-142487\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis27-7.png\" alt=\"\" width=\"350\" height=\"355\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis27-7.png 591w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis27-7-295x300.png 295w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u30b3\u30fc\u30c7\u30a3\u30cd\u30fc\u30c8\u30fb\u30df\u30b9\u304c\u8d77\u304d\u308b\u5834\u6240<\/strong><\/h4>\n<p>\u30b3\u30fc\u30c7\u30a3\u30cd\u30fc\u30c8\u30fb\u30df\u30b9\u306f\u3001\u5206\u696d\u3092\u539f\u56e0\u3068\u3059\u308b\u30df\u30b9\u3067\u3059\u3002\u4f5c\u696d\u3092\u8907\u6570\u4eba\u3067\u5206\u62c5\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5206\u62c5\u3055\u308c\u305f\u5404\u4f5c\u696d\u304c\u30d0\u30e9\u30d0\u30e9\u306b\u9032\u307f\u3001\u305d\u306e\u7d50\u679c\u3001\u5168\u4f53\u3068\u3057\u3066\u306e\u7d71\u4e00\u6027\u304c\u640d\u306a\u308f\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u6c7a\u7b97\u4f5c\u696d\u306b\u304a\u3051\u308b\u4f5c\u696d\u5206\u62c5\u3068\u3057\u3066\u3001\u307e\u305a\u982d\u306b\u6d6e\u304b\u3076\u306e\u306f\u3001\u300c\u9023\u7d50\u3068\u500b\u5225\u306e\u4f5c\u696d\u3092\u5206\u3051\u308b\u300d\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002\u7d4c\u7406\u90e8\u9580\u306e\u4e2d\u3067\u9023\u7d50\u3068\u500b\u5225\u3092\u5225\u306e\u4eba\u304c\u62c5\u5f53\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3082\u3042\u308c\u3070\u3001\u305d\u3082\u305d\u3082\u3001\u9023\u7d50\u6c7a\u7b97\u3092\u62c5\u5f53\u3059\u308b\u90e8\u7f72\u3068\u500b\u5225\u6c7a\u7b97\u3092\u62c5\u5f53\u3059\u308b\u90e8\u7f72\u304c\u5206\u304b\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u3068\u8a08\u7b97\u66f8\u985e\u304c\u30d0\u30e9\u30d0\u30e9\u306b\u4f5c\u6210\u3055\u308c\u3001\u4e21\u8005\u306e\u6574\u5408\u6027\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306a\u304f\u5b8c\u6210\u3055\u305b\u3066\u3057\u307e\u3046\u3068\u3001\u30b3\u30fc\u30c7\u30a3\u30cd\u30fc\u30c8\u30fb\u30df\u30b9\u304c\u6b8b\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002<\/p>\n<p>\u9023\u7d50\u3068\u500b\u5225\u3092\u5206\u62c5\u3059\u308b\u4f53\u5236\u306f\u591a\u304f\u306e\u4f1a\u793e\u3067\u898b\u3089\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u30b3\u30fc\u30c7\u30a3\u30cd\u30fc\u30c8\u30fb\u30df\u30b9\u306f\u300c\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u21d4\u8a08\u7b97\u66f8\u985e\u300d\u9593\u3067\u3088\u304f\u8d77\u3053\u308b\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<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\u7b2c10\u56de\u3011\u300c\u9023\u7d50\u3068\u500b\u5225\u306e\u30b3\u30fc\u30c7\u30a3\u30cd\u30fc\u30c8\u30fb\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-13\/\" target=\"_blank\">\u3010\u7b2c10\u56de\u3011<\/a><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\u7b2c21\u56de\u3011\u300c\u9023\u7d50\u3068\u500b\u5225\u3067\u4e0d\u7d71\u4e00\u3068\u306a\u3063\u3066\u3044\u308b\u8a00\u3044\u56de\u3057\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-24\/\" target=\"_blank\">\u3010\u7b2c21\u56de\u3011<\/a>\u3067\u7d39\u4ecb\u3057\u305f\uff15\u3064\u306e\u4e8b\u4f8b\u3067\u3082\u3001\uff14\u3064\u306e\u4e8b\u4f8b\u304c\u300c\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u21d4\u8a08\u7b97\u66f8\u985e\u300d\u9593\u306e\u30b3\u30fc\u30c7\u30a3\u30cd\u30fc\u30c8\u30fb\u30df\u30b9\u3067\u3057\u305f\u3002\u4eca\u56de\u306e\u4e8b\u4f8b\u3067\u306f<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b27\uff0d\uff11\u3011<\/span>\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b27\uff0d\uff12\u3011<\/span>\u3084<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b27\uff0d\uff13\u3011<\/span>\u306e\u3088\u3046\u306a\u3001\u6c7a\u7b97\u66f8\u672c\u4f53\u3068\u6ce8\u8a18\u306e\u9593\u3067\u306e\u30b3\u30fc\u30c7\u30a3\u30cd\u30fc\u30c8\u30fb\u30df\u30b9\u306f\u306a\u305c\u8d77\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u307e\u305a\u3001\u6c7a\u7b97\u66f8\u672c\u4f53\u3068\u6ce8\u8a18\u306e\u30da\u30fc\u30b8\u304c\u96e2\u308c\u3066\u3044\u308b\u304b\u3089\u3068\u3044\u3046\u7406\u7531\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u3082\u3046\uff11\u3064\u8003\u3048\u3089\u308c\u308b\u7406\u7531\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u306f\u3001\u300c\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u958b\u793a\u4e8b\u9805\u300d\u3067\u3059\u3002<\/p>\n<p>\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u3084\u8a08\u7b97\u66f8\u985e\u306f\u3001\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306e\u62db\u96c6\u901a\u77e5\u306b\u6dfb\u4ed8\u3055\u308c\u308b\u66f8\u985e\u3067\u3059\u304c\u3001\u3053\u308c\u3089\u306e\u66f8\u985e\u306e\u3046\u3061\u6240\u5b9a\u306e\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u66f8\u9762\u3067\u682a\u4e3b\u306b\u9001\u4ed8\u3059\u308b\u3053\u3068\u306b\u4ee3\u3048\u3066\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u3067\u958b\u793a\u3059\u308b\u3053\u3068\u3067\u3082\u3088\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7279\u306b\u9023\u7d50\u6ce8\u8a18\u8868\u3068\u500b\u5225\u6ce8\u8a18\u8868\u306b\u3064\u3044\u3066\u306f\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u958b\u793a\u4e8b\u9805\u3068\u3057\u3066\u3044\u308b\u4f1a\u793e\u306f\u304b\u306a\u308a\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u305d\u3046\u3059\u308b\u3068\u6ce8\u8a18\u8868\u306f\u3001\u62db\u96c6\u901a\u77e5\u672c\u4f53\u306b\u7d44\u307f\u8fbc\u307e\u308c\u308b\u6c7a\u7b97\u66f8\u3068\u306f\u5225\u306e\u304f\u304f\u308a\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u3001\u300c\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u958b\u793a\u4e8b\u9805\u300d\u3068\u3044\u3046\u304f\u304f\u308a\u3067\u4f5c\u696d\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306f\u3001\u3042\u308b\u4f1a\u793e\u306e\u4f8b\u3092\u4f7f\u3063\u3066\u3001\u4f5c\u696d\u306e\u304f\u304f\u308a\u3092\u56f3\u793a\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u3053\u306e\u56f3\u306b\u3001<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b27\uff0d\uff12\u3011<\/span>\u3068<span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b27\uff0d\uff13\u3011<\/span>\u306e\u30b3\u30fc\u30c7\u30a3\u30cd\u30fc\u30c8\u30fb\u30df\u30b9\u306e\u767a\u751f\u500b\u6240\u3092\u77e2\u5370\u3067\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis27-8.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-142488\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis27-8.png\" alt=\"\" width=\"400\" height=\"544\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis27-8.png 767w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis27-8-220x300.png 220w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/keisan-mis27-8-751x1024.png 751w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/a><\/p>\n<p>\u30b3\u30fc\u30c7\u30a3\u30cd\u30fc\u30c8\u30fb\u30df\u30b9\u306e\u767a\u751f\u306b\u306f\u3001\u4f5c\u696d\u5206\u62c5\u306e\u72b6\u6cc1\u304c\u6df1\u304f\u95a2\u4fc2\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u4f1a\u793e\u306e\u4f5c\u696d\u5206\u62c5\u306e\u72b6\u6cc1\u3092\u628a\u63e1\u3057\u3066\u3001\u30b3\u30fc\u30c7\u30a3\u30cd\u30fc\u30c8\u30fb\u30df\u30b9\u306e\u8d77\u3053\u308a\u3084\u3059\u3044\u5834\u6240\u3092\u4e88\u60f3\u3057\u3066\u304a\u304f\u3068\u3001\u30df\u30b9\u306e\u767a\u898b\u304c\u5bb9\u6613\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\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>\u4f5c\u696d\u5206\u62c5\u306e\u72b6\u6cc1\u3068\u30b3\u30fc\u30c7\u30a3\u30cd\u30fc\u30c8\u30fb\u30df\u30b9\u306e\u767a\u751f\u500b\u6240\u306e\u95a2\u4fc2\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\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 class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/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    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\/>\n\u3069\u3053\u3060\u304b\u308f\u304b\u308a\u307e\u3059\u304b\uff1f<\/p>\n","protected":false},"author":10656,"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":[611,159],"backnumber":[1935],"series":[1000],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-07 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