From owner-he-forum@ml.asahi-net.or.jp Tue Apr 4 21:04 JST 2000 Received: from ml-dist.asahi-net.or.jp (ml-dist.asahi-net.or.jp [202.224.39.110]) by sakaki.math.tohoku.ac.jp (8.9.3/3.7W) with ESMTP id VAA12268 for ; Tue, 4 Apr 2000 21:04:00 +0900 (JST) Received: from ml.asahi-net.or.jp (ml.asahi-net.or.jp [202.224.39.111]) by ml-dist.asahi-net.or.jp (8.9.3+3.2W/3.7W) with ESMTP id VAB25207; Tue, 4 Apr 2000 21:04:18 +0900 (JST) Received: from localhost (daemon@localhost) by ml.asahi-net.or.jp (8.8.8/3.7W) with SMTP id VAA14426; Tue, 4 Apr 2000 21:00:52 +0900 Received: by ml.asahi-net.or.jp; Tue, 4 Apr 2000 21:00:48 +0900 Received: (from ml@localhost) by ml.asahi-net.or.jp (8.8.8/3.7W) id UAA14364 for he-forum-outgoing; Tue, 4 Apr 2000 20:57:49 +0900 Message-Id: <200004041157.UAA14364@ml.asahi-net.or.jp> To: he-forum Subject: [he-forum 783] 宮脇論文 X-Mailer: Mew version 1.94.2 on Emacs 20.4 / Mule 4.1 (AOI) Mime-Version: 1.0 Content-Transfer-Encoding: 7bit Date: Tue, 04 Apr 2000 20:56:28 +0900 (JST) From: Hiroaki Ozawa X-Dispatcher: imput version 20000228(IM140) Lines: 12 Sender: owner-he-forum@ml.asahi-net.or.jp Precedence: bulk Reply-To: he-forum@ml.asahi-net.or.jp Content-Type: Text/Plain; charset=iso-2022-jp Content-Length: 394 独立行政法人の問題を考察する際に必読の文献です。 宮脇淳(北海道大学法学部教授)「独立行政法人新・会計基準の課題を解く」 『週刊ダイヤモンド』2000年3月25日号、160-165頁。 I はじめに II 独立行政法人会計基準の特色 III 独立行政法人制度 IV 独立行政法人会計基準の課題 V 会計処理方法の特色 VI 今後の展開