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GHQ/SCAPによる会社財務報告に関する「指示書」の時系列整理 : 経済科学局(ESS)文書の分析を通して
https://doi.org/10.15052/00000786
https://doi.org/10.15052/0000078634b01086-c93b-4919-8ff5-b0e3036edd9c
名前 / ファイル | ライセンス | アクション |
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山田ひとみ_GHQ・SCAPによる会社財務報告に関する「指示書」の時系列整理_聖学院大学論叢25-1.pdf (1.1 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2017-09-12 | |||||
タイトル | ||||||
タイトル | GHQ/SCAPによる会社財務報告に関する「指示書」の時系列整理 : 経済科学局(ESS)文書の分析を通して | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Chronological Order Rearranging of ‘Instructions' about the Company Financial Report by GHQ/SCAP : Through the Analysis of the GHQ/SCAP Records,Economic and Scientific Section (ESS) | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | GHQ/SCAP Records | |||||
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 | |||||
ID登録 | ||||||
ID登録 | 10.15052/00000786 | |||||
ID登録タイプ | JaLC | |||||
著者 |
山田, ひとみ
× 山田, ひとみ |
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抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | 第二次世界大戦後,GHQ/SCAPは財閥解体の目的のため,日本の会社に対し英文財務諸表の提出を求め,その際,財務諸表の雛形を付した「指示書」を交付した。この「指示書」の種類や内容については,充分には解明されていない。本稿では,GHQ/SCAPの一部局である,ESSが作成した文書から当該「指示書」を選別し,時系列整理を行った。その結果,従来,存在が判明していた2種類の「指示書」以外に,新たに5種類の「指示書」の存在が判明した。 | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | After World War II, GHQ/SCAP demanded the presentation of English financial statements for the purpose of the dissolution of the zaibatsu, the big Japanese financial corporations, and issued ‘Instructions' (the term which I use to refer to these financial statements in this paper). The existence of these ‘Instructions' is all but unknown. In this report, I examine these ‘Instructions' through the analysis of the GHQ/SCAP (ESS) documents (ESS) which I have arranged in chronological order. As a result, rather than the two kinds of ‘Instructions' that have previously been recognized, the existence of five kinds of ‘Instructions', or ‘remits', becomes clear. | |||||
書誌情報 |
聖学院大学論叢 en : The Journal of Seigakuin University 巻 第25巻, 号 第1号, p. 199-219, 発行日 2012-11 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 0915-2539 |