{"id":177009,"date":"2019-05-16T09:37:38","date_gmt":"2019-05-16T00:37:38","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=177009"},"modified":"2019-05-16T09:36:05","modified_gmt":"2019-05-16T00:36:05","slug":"institutional-accounting-report-17","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-report-17\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u7d4c\u7523\u7701\u3001\uff2d\uff22\uff2f\u6307\u91dd\u3092\u5168\u9762\u6539\u8a02\u3057\u305f\u300c\u516c\u6b63\u306a\uff2d\uff06\uff21\u306e\u5728\u308a\u65b9\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u3092\u516c\u8868\uff5e\u652f\u914d\u682a\u4e3b\u30fb\u4e00\u822c\u682a\u4e3b\u9593\u306e\u516c\u5e73\u6027\u62c5\u4fdd\u63aa\u7f6e\u3092\u63d0\u793a\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u7d4c\u7523\u7701\u3001\uff2d\uff22\uff2f\u6307\u91dd\u3092\u5168\u9762\u6539\u8a02\u3057\u305f<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u516c\u6b63\u306a\uff2d\uff06\uff21\u306e\u5728\u308a\u65b9\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u652f\u914d\u682a\u4e3b\u30fb\u4e00\u822c\u682a\u4e3b\u9593\u306e\u516c\u5e73\u6027\u62c5\u4fdd\u63aa\u7f6e\u3092\u63d0\u793a\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>2019\u5e74\uff15\u670814\u65e5\u3001\u7d4c\u6e08\u7523\u696d\u7701\u306f\u3001\u300c\u516c\u6b63\u306a\uff2d\uff06\uff21\u306e\u5728\u308a\u65b9\u306b\u95a2\u3059\u308b\u6307\u91dd\uff0d\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\u3068\u682a\u4e3b\u5229\u76ca\u306e\u78ba\u4fdd\u306b\u5411\u3051\u3066\uff0d\uff08\u6848\uff09\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/press\/2019\/05\/20190515002\/20190515002.html\" target=\"_blank\">\u300c\u516c\u6b63\u306a\uff2d\uff06\uff21\u306e\u5728\u308a\u65b9\u306b\u95a2\u3059\u308b\u6307\u91dd\uff0d\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\u3068\u682a\u4e3b\u5229\u76ca\u306e\u78ba\u4fdd\u306b\u5411\u3051\u3066\uff0d\uff08\u6848\uff09\u300d\u306b\u4fc2\u308b\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u306e\u53d7\u4ed8\u3092\u958b\u59cb\u3057\u307e\u3057\u305f<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u7d4c\u6e08\u7523\u696d\u7701\u306f\u30012007\u5e74\uff19\u6708\uff14\u65e5\u3001\uff2d\uff22\uff2f\uff08\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30d0\u30a4\u30a2\u30a6\u30c8\uff09\u306b\u95a2\u3059\u308b\u516c\u6b63\u306a\u30eb\u30fc\u30eb\u306e\u5728\u308a\u65b9\u3092\u63d0\u793a\u3059\u308b\u305f\u3081\u3001\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/policy\/economy\/keiei_innovation\/keizaihousei\/pdf\/MBOshishin2.pdf\" target=\"_blank\">\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\u53ca\u3073\u516c\u6b63\u306a\u624b\u7d9a\u78ba\u4fdd\u306e\u305f\u3081\u306e\u7d4c\u55b6\u8005\u306b\u3088\u308b\u4f01\u696d\u8cb7\u53ce\uff08\uff2d\uff22\uff2f\uff09\u306b\u95a2\u3059\u308b\u6307\u91dd<\/a>\u300d\u3092\u7b56\u5b9a\u3057\u305f\u304c\u3001\u305d\u306e\u5f8c\u306e\u52d5\u5411\u3092\u8e0f\u307e\u3048\u30012018\u5e7411\u6708\u306b\u767a\u8db3\u3057\u305f\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/press\/2018\/11\/20181107004\/20181107004.html\" target=\"_blank\">\u516c\u6b63\u306a\uff2d\uff06\uff21\u306e\u5728\u308a\u65b9\u306b\u95a2\u3059\u308b\u7814\u7a76\u4f1a<\/a>\u300d\u306b\u304a\u3051\u308b\u8b70\u8ad6\u3092\u7d4c\u3066\u3001\u540c\u6307\u91dd\u3092\u5168\u9762\u6539\u8a02\u3057\u3001\u300c\u516c\u6b63\u306a\uff2d\uff06\uff21\u306e\u5728\u308a\u65b9\u306b\u95a2\u3059\u308b\u6307\u91dd\uff0d\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\u3068\u682a\u4e3b\u5229\u76ca\u306e\u78ba\u4fdd\u306b\u5411\u3051\u3066\uff0d\u300d\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2019\u5e74\uff16\u670812\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<br \/>\n\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<p>\u76ee\u6b21\u3092\u542b\u3081\u306651\u30da\u30fc\u30b8\u306b\u53ca\u3076\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\n\u4e3b\u306a\u5185\u5bb9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308a\u3001\u4ee5\u4e0b\u3067\u306f\u7279\u5b9a\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c\uff11\u7ae0\u3000\u306f\u3058\u3081\u306b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">1.1\u3000\u672c\u6307\u91dd\u306e\u7b56\u5b9a\u7d4c\u7def<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">1.2\u3000\u672c\u6307\u91dd\u306e\u610f\u7fa9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">1.3\u3000\u672c\u6307\u91dd\u306e\u4f4d\u7f6e\u4ed8\u3051<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">1.4\u3000\u672c\u6307\u91dd\u306e\u5bfe\u8c61\u3068\u4ed6\u306e\u53d6\u5f15\u985e\u578b\u306b\u304a\u3051\u308b\u8b70\u8ad6\u306e\u53c2\u7167<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\">1.5\u3000\u672c\u6307\u91dd\u306b\u304a\u3044\u3066\u7528\u3044\u308b\u7528\u8a9e\u306e\u610f\u7fa9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c\uff12\u7ae0\u3000\u539f\u5247\u3068\u57fa\u672c\u7684\u8996\u70b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">2.1\u3000\uff2d\uff22\uff2f\u3068\u652f\u914d\u682a\u4e3b\u306b\u3088\u308b\u5f93\u5c5e\u4f1a\u793e\u306e\u8cb7\u53ce\u306e\u610f\u7fa9\u3068\u8ab2\u984c<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">2.2\u3000\u8cb7\u53ce\u5bfe\u4fa1\u306b\u95a2\u3059\u308b\u57fa\u672c\u7684\u6574\u7406<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">2.3\u3000\uff2d\uff06\uff21\u3092\u884c\u3046\u4e0a\u3067\u306e\u5c0a\u91cd\u3055\u308c\u308b\u3079\u304d\u539f\u5247<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\">2.4\u3000\u516c\u6b63\u306a\u624b\u7d9a\u306b\u95a2\u3059\u308b\u57fa\u672c\u7684\u306a\u8996\u70b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c\uff13\u7ae0\u3000\u5b9f\u52d9\u4e0a\u306e\u5177\u4f53\u7684\u5bfe\u5fdc\uff08\u516c\u6b63\u6027\u62c5\u4fdd\u63aa\u7f6e\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">3.1\u3000\u7dcf\u8ad6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">3.2\u3000\u72ec\u7acb\u3057\u305f\u7279\u5225\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">3.3\u3000\u5916\u90e8\u5c02\u9580\u5bb6\u306e\u72ec\u7acb\u3057\u305f\u5c02\u9580\u7684\u52a9\u8a00\u7b49\u306e\u53d6\u5f97<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">3.4\u3000\u4ed6\u306e\u8cb7\u53ce\u8005\u306b\u3088\u308b\u8cb7\u53ce\u63d0\u6848\u306e\u6a5f\u4f1a\u306e\u78ba\u4fdd\uff08\u30de\u30fc\u30b1\u30c3\u30c8\u30fb\u30c1\u30a7\u30c3\u30af\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">3.5\u3000\u30de\u30b8\u30e7\u30ea\u30c6\u30a3\u30fb\u30aa\u30d6\u30fb\u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u6761\u4ef6\u306e\u8a2d\u5b9a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">3.6\u3000\u4e00\u822c\u682a\u4e3b\u3078\u306e\u60c5\u5831\u63d0\u4f9b\u306e\u5145\u5b9f\u3068\u30d7\u30ed\u30bb\u30b9\u306e\u900f\u660e\u6027\u306e\u5411\u4e0a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\">3.7\u3000\u5f37\u5727\u6027\u306e\u6392\u9664<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c\uff14\u7ae0\u3000\u304a\u308f\u308a\u306b<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\uff2d\uff22\uff2f\u53ca\u3073\u652f\u914d\u682a\u4e3b\u306b\u3088\u308b\u5f93\u5c5e\u4f1a\u793e\u306e\u8cb7\u53ce\u306e\u8ab2\u984c<\/strong><\/h4>\n<p>\u6b21\u306e\u8ab2\u984c\u304c\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\uff08\uff18\u3001\uff19\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\uff2d\uff22\uff2f\u3067\u306f\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u53d6\u7de0\u5f79\u3068\u682a\u5f0f\u306e\u58f2\u308a\u624b\u3067\u3042\u308b\u4e00\u822c\u682a\u4e3b\u3068\u306e\u9593\u306b\u5fc5\u7136\u7684\u306b\u5229\u76ca\u76f8\u53cd\u95a2\u4fc2\u304c\u751f\u3058\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u652f\u914d\u682a\u4e3b\u306b\u3088\u308b\u5f93\u5c5e\u4f1a\u793e\u306e\u8cb7\u53ce\u3067\u306f\u3001\u652f\u914d\u682a\u4e3b\u3068\u4e00\u822c\u682a\u4e3b\u3068\u306e\u9593\u306b\u5229\u76ca\u76f8\u53cd\u95a2\u4fc2\u304c\u751f\u3058\u308b\u304c\u3001\u652f\u914d\u682a\u4e3b\u304c\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3051\u308b\u8b70\u6c7a\u6a29\u306e\u884c\u4f7f\u3084\u53d6\u7de0\u5f79\u306e\u6d3e\u9063\u7b49\u3092\u901a\u3058\u3066\u5f93\u5c5e\u4f1a\u793e\u306e\u7d4c\u55b6\u306b\u4e00\u5b9a\u306e\u5f71\u97ff\u529b\u3092\u53ca\u307c\u3057\u5f97\u308b\u3068\u3044\u3046\u95a2\u4fc2\u4e0a\u3001\u5f93\u5c5e\u4f1a\u793e\u306e\u53d6\u7de0\u5f79\u304c\u4e00\u822c\u682a\u4e3b\u306e\u5229\u76ca\u3088\u308a\u3082\u652f\u914d\u682a\u4e3b\u306e\u5229\u76ca\u3092\u512a\u5148\u3057\u3066\u3057\u307e\u3046\u304a\u305d\u308c\u3084\u3001\u652f\u914d\u682a\u4e3b\u304c\u305d\u3046\u3057\u305f\u5f71\u97ff\u529b\u3092\u80cc\u666f\u306b\u81ea\u5df1\u306b\u6709\u5229\u306a\u53d6\u5f15\u6761\u4ef6\u3092\u4e00\u65b9\u7684\u306b\u6c7a\u5b9a\u3057\u3066\u3057\u307e\u3046\u304a\u305d\u308c\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; 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