WEKO3
アイテム
会計情報システムと年金会計との一考察
http://hdl.handle.net/10087/2276
http://hdl.handle.net/10087/22760c4f2146-bf9d-4a0c-8bf6-506bb58fb6d5
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KJ00000200522.pdf (1.6 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2007-12-25 | |||||
| タイトル | ||||||
| タイトル | 会計情報システムと年金会計との一考察 | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| その他のタイトル | ||||||
| その他のタイトル | A Study of Accounting Information System and Accounting for Pensions | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Accounting Information System | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Accounting for Pensions | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Tax Accountingx | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Tax Accounting | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Corporate Social AccountingInformation Disclosure | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Aged Society | |||||
| 著者 |
中島, 照雄
× 中島, 照雄 |
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| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | This report deals with accounting for pensions and information disclosure in Japan. In the modern accounting system, recognition of revnues and costs is made irrespective of cash income and expenditure, and such items a e added up in the course of time by the procedure of anticipate and deferment. It is a general practice to reckon up expenses on the "accrual basis" or on occurrence of fact of consuming value. Therefor, "off-balance dealing" or "increasing off-book assets or liability" should be clarified as regards the accounting field. Confronting problems of accounting system in the midst of complication, enhancement and informatization of managerial accountants should realize "social usefulness of accounteconomic activities, genuine accountaing." In order to achieve it the establishment of social information and accounting information is required. 1. Introduction. 2. Aged Society and Social Information. 3. System of Pensions and Pension Fund Market. 4. Rettirement Benefits. 5. Details and Summaries of Pensions -Employees Pension Fund and Tax Qualified Pension Plan- . 6. Trend of Accounting for Pensions. 7. Issues of Accounting for Pensions in Japan. 8. Conclusion. In the above chapters, I have investigated various issues regarding account-ing for pensions and information disclosure and tried to come up with a subject for future trend of thc system. | |||||
| 書誌情報 |
群馬大学社会情報学部研究論集 巻 4, p. 153-175, 発行日 1997-07-28 |
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| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 1346-8812 | |||||
| 書誌レコードID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AN10477040 | |||||
| フォーマット | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | application/pdf | |||||
| 著者版フラグ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| 出版者 | ||||||
| 出版者 | 群馬大学社会情報学部 | |||||
| 資源タイプ | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | Departmental Bulletin Paper | |||||
| 更新日 | ||||||
| 日付 | 2017-03-27 | |||||
| 日付タイプ | Created | |||||
