@article{oai:cuc.repo.nii.ac.jp:00004610,
 author = {吉田, 正人 and ヨシダ, マサヒト and YOSHIDA, Masahito},
 issue = {2},
 journal = {千葉商大論叢},
 month = {Sep},
 note = {P(論文), This paper studies that "Social Welfare Organizations Accounting Standard" is similar to business accounting by introducing a business accounting method. This standard adopts calculations of profit and loss and needs efficiency of management The objectives of this standard are: (a) to make social welfare organizations a accounting unit (b) to set accounting divisions (c) to introducing calculations of profit and loss (d) to adopt depreciation (e) to form cash flow statement, profit and loss statement, balance sheet and inventory as financial statements. As a result, this paper shows that this standard is influenced by "business accounting principles." But the contents of financial statements are not the same statements as business accounting. It is necessary to investigate accounting standard preparing financial statements compared with to other standards.},
 pages = {163--174},
 title = {社会福祉法人会計制度における企業会計方式導入に関する一考察 : 社援第310号「社会福祉法人会計基準の制定について」詳論},
 volume = {45},
 year = {2007}
}