{"id":62010,"date":"2015-02-05T10:11:35","date_gmt":"2015-02-05T01:11:35","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=62010"},"modified":"2025-09-30T09:26:34","modified_gmt":"2025-09-30T00:26:34","slug":"institutional-accounting-article","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article\/","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\u7b2c\uff11\u56de\u3011\u300c\u5f53\u671f\u306e\uff22\/\uff33\u306b\u524d\u671f\u306e\u6570\u5b57\u304c\u8f09\u3063\u3066\u3044\u308b\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\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5f53\u671f\u306e\uff22\/\uff33\u306b\u524d\u671f\u306e\u6570\u5b57\u304c\u8f09\u3063\u3066\u3044\u308b\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<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:#808080;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\uff0d\u3053\u306e\u9023\u8f09\u306e\u76ee\u7684\uff0d<\/strong><\/h4>\n<p>\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u4f5c\u696d\u3067\u8d77\u304d\u308b\u30df\u30b9\u306f\u3001\u307b\u3068\u3093\u3069\u304c\u300c\u3046\u3063\u304b\u308a\u30df\u30b9\u300d\u3067\u3059\u3002<br \/>\n\u3057\u304b\u3082\u3001\u540c\u3058\u30df\u30b9\u304c\u6bce\u5e74\u7e70\u308a\u8fd4\u3057\u8d77\u304d\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3046\u3063\u304b\u308a\u30df\u30b9\u3092\u9632\u6b62\u30fb\u767a\u898b\u3059\u308b\u306b\u306f\u3001\u3046\u3063\u304b\u308a\u30df\u30b9\u306e\u4e8b\u4f8b\u3068\u539f\u56e0\u3092\u3042\u3089\u304b\u3058\u3081\u77e5\u3063\u3066\u304a\u304f\u3053\u3068\u304c\u5f79\u306b\u7acb\u3061\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u9023\u8f09\u3067\u306f\u3001\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u6642\u306b\u5b9f\u969b\u306b\u8d77\u304d\u305f\u3046\u3063\u304b\u308a\u30df\u30b9\u306e\u4e8b\u4f8b\u3092\u7d39\u4ecb\u3057\u306a\u304c\u3089\u3001\u8a08\u7b97\u66f8\u985e\u306e\u3069\u3053\u3067\u3001\u3069\u306e\u3088\u3046\u306a\u30df\u30b9\u304c\u8d77\u304d\u308b\u306e\u304b\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u62c5\u5f53\u8005\u306e\u7686\u3055\u3093\u306b\u306f\u3001\u672c\u9023\u8f09\u3067\u6307\u6458\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u3092\u3057\u3063\u304b\u308a\u982d\u306b\u5165\u308c\u3066\u3001\u671f\u672b\u6c7a\u7b97\u306b\u81e8\u3093\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\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\u3001\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\u4f8b\uff11\uff0d\uff11\u3011<\/strong><\/span><br \/>\n<strong> \u5f53\u671f\u306e\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u500b\u5225\uff09\u306e\u300c\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u300d\u306e\u6b04\u306b\u524d\u671f\u306e\u6570\u5b57\u304c\u8a18\u8f09\u3055\u308c\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 style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/keisan-mis1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-62016\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/keisan-mis1-1.png\" alt=\"\" width=\"500\" height=\"529\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/keisan-mis1-1.png 609w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/keisan-mis1-1-283x300.png 283w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b\uff11\uff0d\uff11\u3011<\/strong><\/span>\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u500b\u5225\uff09\u306e\u7d14\u8cc7\u7523\u306e\u90e8\u3060\u3051\u3092\u5207\u308a\u51fa\u3057\u3066\u63b2\u8f09\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u3053\u306e\u4e2d\u306e\u300c\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u300d\u306e\u6570\u5b57\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u4e8b\u4f8b\u3067\u3059\u3002<\/p>\n<p>\u300c\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u300d\u304c\u3069\u306e\u3088\u3046\u306b\u9593\u9055\u3063\u3066\u3044\u308b\u304b\u3068\u3044\u3046\u3068\u3001\u3069\u3046\u3044\u3046\u308f\u3051\u304b\u524d\u671f\u306e\u6570\u5b57\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u306e\u3067\u3059\u3002<\/p>\n<p>\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3092\u3084\u3063\u3066\u307f\u308b\u3068\u3001\u300c\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u300d\u306e\u984d\u304c\u304a\u304b\u3057\u3044\u3053\u3068\u306f\u3059\u3050\u306b\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u306f\u3053\u306e\u30df\u30b9\u3001\u8d77\u3053\u308b\u3079\u304f\u3057\u3066\u8d77\u3053\u3063\u305f\u3082\u306e\u3067\u3059\u3002<br \/>\n\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u500b\u5225\uff09\u306e\u7d14\u8cc7\u7523\u306e\u90e8\u306f\u3001\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u3088\u304f\u8d77\u3053\u308b\u5834\u6240\u306a\u306e\u3067\u3059\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u30c7\u30fc\u30bf\u306e\u4f7f\u3044\u56de\u3057\u304c\u30df\u30b9\u306e\u539f\u56e0<\/strong><\/h4>\n<p>\u8a08\u7b97\u66f8\u985e\u306e\u6c7a\u7b97\u66f8\u90e8\u5206\u306f\u3001\u8a66\u7b97\u8868\u304b\u3089\u6570\u5b57\u3092\u624b\u4f5c\u696d\u3067\u8ee2\u8a18\u3057\u3066\u4f5c\u6210\u3057\u307e\u3059\u3002\u30b7\u30b9\u30c6\u30e0\u5316\u304c\u9032\u3093\u3067\u3044\u3066\u3001\u81ea\u52d5\u8ee2\u8a18\u3055\u308c\u308b\u3068\u3044\u3046\u4f1a\u793e\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u5b9f\u52d9\u7684\u306b\u306f\u4eba\u9593\u306e\u5224\u65ad\u304c\u5fc5\u8981\u306a\u3068\u3053\u308d\u3082\u591a\u304f\u3001\u4f9d\u7136\u3068\u3057\u3066\u591a\u304f\u306e\u4f1a\u793e\u3067\u624b\u4f5c\u696d\u306b\u4f9d\u5b58\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u5834\u5408\u3001\u6c7a\u7b97\u66f8\u4f5c\u6210\u62c5\u5f53\u8005\u306f\u3001\u524d\u671f\u306e\u6c7a\u7b97\u66f8\u306e\u30c7\u30fc\u30bf\u30d5\u30a1\u30a4\u30eb\uff08\u30a8\u30af\u30bb\u30eb\u3084\u30ef\u30fc\u30c9\u7b49\uff09\u3092\u30b3\u30d4\u30fc\u3057\u3066\u3001\u305d\u306e\u30d5\u30a1\u30a4\u30eb\u306b\u5f53\u671f\u306e\u6570\u5b57\u3092\u4e0a\u66f8\u304d\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u524d\u671f\u30c7\u30fc\u30bf\u306e\u4f7f\u3044\u56de\u3057\u3067\u3059\u3002<\/p>\n<p>\u305d\u3046\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5f53\u671f\u306e\u6c7a\u7b97\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\u304a\u305d\u3089\u304f\u307b\u3068\u3093\u3069\u306e\u4eba\u304c\u305d\u3046\u3084\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b\uff11\uff0d\uff11\u3011<\/strong><\/span>\u306e\u30df\u30b9\u306f\u3001\u305d\u306e\u4f5c\u696d\u30d7\u30ed\u30bb\u30b9\u3067\u8d77\u3053\u308a\u307e\u3059\u3002\u524d\u671f\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u30c7\u30fc\u30bf\u3092\u30b3\u30d4\u30fc\u3057\u3066\u3001\u305d\u306e\u30c7\u30fc\u30bf\u306e\u6570\u5b57\u90e8\u5206\u306b\u5f53\u671f\u306e\u6570\u5b57\u3092\u4e0a\u66f8\u304d\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u3082\u3061\u308d\u3093\u3001\u3059\u3079\u3066\u306e\u9805\u76ee\u3092\u6b63\u3057\u304f\u4e0a\u66f8\u304d\u3057\u3066\u3044\u308c\u3070\u30df\u30b9\u306f\u8d77\u3053\u308a\u307e\u305b\u3093\u3002\u3068\u3053\u308d\u304c\u3001\u300c\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u300d\u306e\u3068\u3053\u308d\u3092\u4e0a\u66f8\u304d\u3057\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u306a\u305c\u4ed6\u306e\u79d1\u76ee\u3067\u306f\u306a\u304f\u3001\u300c\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u300d\u306e\u3068\u3053\u308d\u3067\u30df\u30b9\u3057\u305f\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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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: 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style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u3010\u4e8b\u4f8b\uff11\uff0d\uff11\u3011\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u500b\u5225\uff09\u306e\u7d14\u8cc7\u7523\u306e\u90e8\u3060\u3051\u3092\u5207\u308a\u51fa\u3057\u3066\u63b2\u8f09\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u3053\u306e\u4e2d\u306e\u300c\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u300d\u306e\u6570\u5b57\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u4e8b\u4f8b\u3067\u3059\u3002<br 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