{"created":"2025-06-16T09:17:43.649200+00:00","id":2000323,"links":{},"metadata":{"_buckets":{"deposit":"fc69a9b9-c8c3-44e5-9f39-11af0b6c964b"},"_deposit":{"created_by":17,"id":"2000323","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"2000323"},"status":"published"},"_oai":{"id":"oai:shukutoku.repo.nii.ac.jp:02000323","sets":["1750050648283:1749615280403"]},"author_link":[],"item_1698638064628":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"淑徳大学 教育学部・経営学部","subitem_publisher_language":"ja"}]},"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-03-21","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"104","bibliographicPageStart":"95","bibliographicVolumeNumber":"1","bibliographic_titles":[{"bibliographic_title":"淑徳大学教育学部・経営学部研究年報","bibliographic_titleLang":"ja"}]}]},"item_2_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"米国公務員確定給付年金制度は，金融危機などにより積立不足が深刻化し，2012年GASBは，より包括的であり多様性のある財務報告モデルと概念フレームワークに整合性のある新会計基準第67号，第68号を公表した．この新会計基準に変更したことにより年金負債が増加している．さらに積立状況が悪化している．年金積立比率の悪化は州・地方政府の財務健全性評価に悪影響を及ぼすことになる．\n本稿では米国の公務員の確定給付年金制度の内容とGASB新会計基準の特徴を中心に考察した．年金制度が未積立基金であれば，州・地方政府では勤務時間と年金制度への拠出とを交換する力が働くであろう．極端な場合には，未積立年金負債は破綻に導き，債券投資家，公務員，退職者，その他利害関係者に本質的な損失を負担させることになる．","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_2_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"8","subitem_description_type":"Other"}]},"item_2_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_2_description_9":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_2_relation_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"AA12833789","subitem_relation_type_select":"NCID"}}]},"item_2_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"24339407","subitem_source_identifier_type":"ISSN"}]},"item_2_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"淑徳大学経営学部"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"工藤, 久嗣","creatorNameLang":"ja"},{"creatorName":"クドウ, ヒサツグ","creatorNameLang":"ja-Kana"}]},{"creatorNames":[{"creatorName":"KUDO, Hisatsugu","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","displaytype":"detail","filename":"kenkyunenpo_001_095_104.pdf","format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://shukutoku.repo.nii.ac.jp/record/2000323/files/kenkyunenpo_001_095_104.pdf"},"version_id":"d39f205e-5424-4276-8a70-36206bd35c00"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"確定給付年金制度","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"年金負債","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"GASB会計基準","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"CalPERS","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"概念フレ－ムワ－ク","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"期間衡平性","subitem_subject_language":"ja","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"米国公務員年金基金の会計問題","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"米国公務員年金基金の会計問題","subitem_title_language":"ja"},{"subitem_title":"Accounting for Pensions : An Amendment of GASB Statement","subitem_title_language":"en"}]},"item_type_id":"2","owner":"17","path":["1749615280403"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2025-06-16"},"publish_date":"2025-06-16","publish_status":"0","recid":"2000323","relation_version_is_last":true,"title":["米国公務員年金基金の会計問題"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2025-06-17T07:56:18.159725+00:00"}