{"@context":{"owl":"http://www.w3.org/2002/07/owl#","bibo":"http://purl.org/ontology/bibo/","foaf":"http://xmlns.com/foaf/0.1/","rdfs":"http://www.w3.org/2000/01/rdf-schema#","prism":"http://prismstandard.org/namespaces/basic/2.0/","cinii":"http://ci.nii.ac.jp/ns/1.0/","dc":"http://purl.org/dc/elements/1.1/","dcterms":"http://purl.org/dc/terms/"},"@id":"https://ci.nii.ac.jp/ncid/BA68864559.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BA68864559#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BA68864559.json"},"dc:title":[{"@value":"自治体の財務報告と行政評価"},{"@value":"ジチタイ ノ ザイム ホウコク ト ギョウセイ ヒョウカ","@language":"ja-hrkt"}],"dcterms:alternative":["Municipal financial reporting and performance measurement"],"dc:creator":"宮本幸平著","dc:publisher":[{"@value":"中央経済社"}],"dcterms:extent":"3, 6, 182p","cinii:size":"22cm","dc:language":"jpn","dc:date":"2004","cinii:ncid":"BA68864559","cinii:ownerCount":"73","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA13525914#entity","@type":"foaf:Person","foaf:name":[{"@value":"宮本, 幸平 "},{"@value":"ミヤモト, コウヘイ","@language":"ja-hrkt"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA001007","@type":"foaf:Organization","foaf:name":"北海道大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.hokudai.ac.jp/opac/opac_openurl/?ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA001368","@type":"foaf:Organization","foaf:name":"岩手大学 図書館","rdfs:seeAlso":{"@id":"http://zosho.lib.iwate-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA001550","@type":"foaf:Organization","foaf:name":"山形大学 中央図書館","rdfs:seeAlso":{"@id":"http://klibs1.kj.yamagata-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA001743","@type":"foaf:Organization","foaf:name":"埼玉大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.saitama-u.ac.jp/Main/OpenSearch?ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA001754","@type":"foaf:Organization","foaf:name":"千葉大学 附属図書館","rdfs:seeAlso":{"@id":"http://opac.ll.chiba-u.jp/opac/opac_openurl/?ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA011769","@type":"foaf:Organization","foaf:name":"東京大学 経済学図書館","rdfs:seeAlso":{"@id":"https://opac.dl.itc.u-tokyo.ac.jp/opac/opac_openurl/?ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA002065","@type":"foaf:Organization","foaf:name":"横浜国立大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.ynu.ac.jp/opc/recordID/catalog.bib/BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA002258","@type":"foaf:Organization","foaf:name":"山梨大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.yamanashi.ac.jp/opac/opac_openurl?ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA002407","@type":"foaf:Organization","foaf:name":"名古屋大学 附属図書館","rdfs:seeAlso":{"@id":"https://m-opac.nul.nagoya-u.ac.jp/iwjs0023opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA68864559&initFlg=_RESULT_SET_NOTBIB"}},{"@id":"https://ci.nii.ac.jp/library/FA002597","@type":"foaf:Organization","foaf:name":"滋賀大学 附属図書館","rdfs:seeAlso":{"@id":"https://library.shiga-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA002611","@type":"foaf:Organization","foaf:name":"京都大学 附属図書館","rdfs:seeAlso":{"@id":"https://kuline.kulib.kyoto-u.ac.jp/opac/opac_openurl/?ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA002655","@type":"foaf:Organization","foaf:name":"京都大学 法学部 図書室","rdfs:seeAlso":{"@id":"https://kuline.kulib.kyoto-u.ac.jp/opac/opac_openurl/?ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA012284","@type":"foaf:Organization","foaf:name":"広島大学 図書館 中央図書館","rdfs:seeAlso":{"@id":"https://opac.lib.hiroshima-u.ac.jp/iwjs0027opc/cattab.do?sp_srh_flg=true&tab_num=0&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA003283","@type":"foaf:Organization","foaf:name":"山口大学 図書館 総合図書館","rdfs:seeAlso":{"@id":"https://opac.lib.yamaguchi-u.ac.jp/opac/opac_openurl/?ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA003498","@type":"foaf:Organization","foaf:name":"佐賀大学 附属図書館","rdfs:seeAlso":{"@id":"http://opac.lib.saga-u.ac.jp/opc/recordID/catalog.bib/BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA003523","@type":"foaf:Organization","foaf:name":"長崎大学 附属図書館 経済学部分館","rdfs:seeAlso":{"@id":"https://opac.lb.nagasaki-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA003749","@type":"foaf:Organization","foaf:name":"高崎経済大学 図書館","rdfs:seeAlso":{"@id":"https://iwjs0025opc.eps.cloud.iliswave.jp/iwjs0025opc/cattab.do?tab_num=0&sp_srh_flg=true&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA003760","@type":"foaf:Organization","foaf:name":"東京都立大学 図書館","rdfs:seeAlso":{"@id":"https://opactmu.lib.tmu.ac.jp/iwjs0013opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA003771","@type":"foaf:Organization","foaf:name":"横浜市立大学 学術情報センター","rdfs:seeAlso":{"@id":"https://opac.yokohama-cu.ac.jp/opac/search?&target=local&searchmode=complex&autoDetail=true&s_ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA004060","@type":"foaf:Organization","foaf:name":"兵庫県立大学 神戸商科学術情報館","rdfs:seeAlso":{"@id":"https://lib.laic.u-hyogo.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA004195","@type":"foaf:Organization","foaf:name":"長崎県立大学 佐世保校 附属図書館","rdfs:seeAlso":{"@id":"http://carin-opac.sun.ac.jp/intrasite/CARINOPACLINK.HTM?OIN=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA004231","@type":"foaf:Organization","foaf:name":"札幌大学 図書館","rdfs:seeAlso":{"@id":"http://lsvopac.sapporo-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA004548","@type":"foaf:Organization","foaf:name":"ノースアジア大学 附属図書館"},{"@id":"https://ci.nii.ac.jp/library/FA028670","@type":"foaf:Organization","foaf:name":"東京国際大学 池袋キャンパス図書館","rdfs:seeAlso":{"@id":"https://opac.tiu.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA004923","@type":"foaf:Organization","foaf:name":"青山学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.agulin.aoyama.ac.jp/iwjs0011opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA004956","@type":"foaf:Organization","foaf:name":"亜細亜大学 図書館","rdfs:seeAlso":{"@id":"http://aslbrsv.asia-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA005008","@type":"foaf:Organization","foaf:name":"桜美林大学 図書館","rdfs:seeAlso":{"@id":"https://cool.obirin.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA005358","@type":"foaf:Organization","foaf:name":"上智大学 図書館","rdfs:seeAlso":{"@id":"https://www.lib.sophia.ac.jp/opac/opac_openurl?ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA005562","@type":"foaf:Organization","foaf:name":"創価大学 中央図書館"},{"@id":"https://ci.nii.ac.jp/library/FA005595","@type":"foaf:Organization","foaf:name":"大東文化大学 図書館","rdfs:seeAlso":{"@id":"https://opac.daito.ac.jp/opac/opac_openurl?ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA005631","@type":"foaf:Organization","foaf:name":"拓殖大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.takushoku-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA005675","@type":"foaf:Organization","foaf:name":"中央大学 中央図書館","rdfs:seeAlso":{"@id":"https://ufinity.library.chuo-u.ac.jp/iwjs0002opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA005970","@type":"foaf:Organization","foaf:name":"東京経済大学 図書館","rdfs:seeAlso":{"@id":"https://opac.tku.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA006179","@type":"foaf:Organization","foaf:name":"東洋大学 附属図書館","rdfs:seeAlso":{"@id":"https://triton.lib.toyo.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA006565","@type":"foaf:Organization","foaf:name":"法政大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.hosei.ac.jp/opac/opac_openurl?ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA006678","@type":"foaf:Organization","foaf:name":"明治大学 図書館","rdfs:seeAlso":{"@id":"https://opac2018.lib.meiji.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA006758","@type":"foaf:Organization","foaf:name":"立教大学 図書館","rdfs:seeAlso":{"@id":"https://opac.rikkyo.ac.jp/opac/opac_openurl/?ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA006849","@type":"foaf:Organization","foaf:name":"神奈川大学 図書館","rdfs:seeAlso":{"@id":"http://opac.kanagawa-u.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA006907","@type":"foaf:Organization","foaf:name":"相模女子大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.std.cloud.iliswave.jp/iwjs0016opc/cattab.do?sp_srh_flg=true&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA006918","@type":"foaf:Organization","foaf:name":"産業能率大学 図書館","rdfs:seeAlso":{"@id":"https://wf8.hj.sanno.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA025162","@type":"foaf:Organization","foaf:name":"常葉大学 附属図書館(水落)","rdfs:seeAlso":{"@id":"http://lib.tokoha-u.ac.jp/intrasite/CARINOPACLINK.HTM?OAL=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA007284","@type":"foaf:Organization","foaf:name":"椙山女学園大学 中央図書館","rdfs:seeAlso":{"@id":"http://opac.lib.sugiyama-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA007309","@type":"foaf:Organization","foaf:name":"中京大学 図書館","rdfs:seeAlso":{"@id":"https://www.lib.chukyo-u.ac.jp/opac/search?searchmode=complex&target=local&s_ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA007342","@type":"foaf:Organization","foaf:name":"中部大学 附属三浦記念図書館","rdfs:seeAlso":{"@id":"https://elib.bliss.chubu.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA007444","@type":"foaf:Organization","foaf:name":"日本福祉大学 付属図書館","rdfs:seeAlso":{"@id":"http://library.n-fukushi.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA007524","@type":"foaf:Organization","foaf:name":"京都先端科学大学 図書館","rdfs:seeAlso":{"@id":"https://opackuas.azurewebsites.net/Main/Opensearch?ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA007670","@type":"foaf:Organization","foaf:name":"同志社大学 図書館","rdfs:seeAlso":{"@id":"https://doors.doshisha.ac.jp/opac/opac_openurl/?ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA007739","@type":"foaf:Organization","foaf:name":"立命館大学 図書館","rdfs:seeAlso":{"@id":"http://runners.ritsumei.ac.jp/opac/opac_openurl/?ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA007750","@type":"foaf:Organization","foaf:name":"龍谷大学 深草図書館","rdfs:seeAlso":{"@id":"https://opac.ryukoku.ac.jp/iwjs0005opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA007965","@type":"foaf:Organization","foaf:name":"関西大学 図書館","rdfs:seeAlso":{"@id":"https://www.lib.kansai-u.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA008174","@type":"foaf:Organization","foaf:name":"桃山学院大学 附属図書館","rdfs:seeAlso":{"@id":"http://indus.andrew.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA008221","@type":"foaf:Organization","foaf:name":"関西学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.kwansei.ac.jp/iwjs0001opc/cattab.do?sp_srh_flg=true&tab_num=0&locale=ja&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA008221","@type":"foaf:Organization","foaf:name":"関西学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.kwansei.ac.jp/iwjs0001opc/cattab.do?sp_srh_flg=true&tab_num=0&locale=ja&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA008243","@type":"foaf:Organization","foaf:name":"甲南大学 図書館","rdfs:seeAlso":{"@id":"https://library.konan-u.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA023542","@type":"foaf:Organization","foaf:name":"神戸学院大学 図書館 ポートアイランドキャンパス館","rdfs:seeAlso":{"@id":"https://library.kobegakuin.ac.jp/iwjs0004opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA008276","@type":"foaf:Organization","foaf:name":"神戸学院大学 図書館 有瀬館","rdfs:seeAlso":{"@id":"https://library.kobegakuin.ac.jp/iwjs0004opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA008695","@type":"foaf:Organization","foaf:name":"周南公立大学 図書館"},{"@id":"https://ci.nii.ac.jp/library/FA008775","@type":"foaf:Organization","foaf:name":"松山大学 図書館","rdfs:seeAlso":{"@id":"https://libweb.matsuyama-u.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA008786","@type":"foaf:Organization","foaf:name":"九州共立大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.kyukyo-u.ac.jp/opac/search?target=local&searchmode=complex&s_ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA008957","@type":"foaf:Organization","foaf:name":"九州国際大学 図書館","rdfs:seeAlso":{"@id":"https://www.lib.kiu.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA009155","@type":"foaf:Organization","foaf:name":"沖縄国際大学 図書館","rdfs:seeAlso":{"@id":"https://opac.okiu.ac.jp/opac/opac_openurl/?ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA009541","@type":"foaf:Organization","foaf:name":"国立教育政策研究所 教育図書館","rdfs:seeAlso":{"@id":"https://nierlib.nier.go.jp/opac/opac_openurl/?ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA01401X","@type":"foaf:Organization","foaf:name":"公立大学法人 福井県立大学 附属図書館","rdfs:seeAlso":{"@id":"https://lib.fpu.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA024716","@type":"foaf:Organization","foaf:name":"福山市立大学 附属図書館","rdfs:seeAlso":{"@id":"https://lib.fcu.ac.jp/opac/opac_openurl/?ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA015726","@type":"foaf:Organization","foaf:name":"鹿児島県立短期大学 附属図書館"},{"@id":"https://ci.nii.ac.jp/library/FA016922","@type":"foaf:Organization","foaf:name":"高知工科大学 附属情報図書館","rdfs:seeAlso":{"@id":"https://www-opac.lib.kppuc.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA01827X","@type":"foaf:Organization","foaf:name":"山梨県立大学 図書館","rdfs:seeAlso":{"@id":"http://iida.nlib.yamanashi-ken.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA018371","@type":"foaf:Organization","foaf:name":"政策研究大学院大学 図書館","rdfs:seeAlso":{"@id":"http://glib.grips.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA018779","@type":"foaf:Organization","foaf:name":"東北文化学園大学 総合情報センター 図書館","rdfs:seeAlso":{"@id":"https://lib-tbgu.opac.jp/opac/ncid_search?ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA019997","@type":"foaf:Organization","foaf:name":"東北公益文科大学 図書館","rdfs:seeAlso":{"@id":"https://opac.std.cloud.iliswave.jp/iwjs0018opc/cattab.do?sp_srh_flg=true&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA019997","@type":"foaf:Organization","foaf:name":"東北公益文科大学 図書館","rdfs:seeAlso":{"@id":"https://opac.std.cloud.iliswave.jp/iwjs0018opc/cattab.do?sp_srh_flg=true&ncid=BA68864559"}},{"@id":"https://ci.nii.ac.jp/library/FA022539","@type":"foaf:Organization","foaf:name":"星城大学 図書館"},{"@id":"https://ci.nii.ac.jp/library/FA023134","@type":"foaf:Organization","foaf:name":"横浜薬科大学 図書館","rdfs:seeAlso":{"@id":"http://lib.tsuzuki.ac.jp/intrasite/carinycpwebopac.htmBA68864559"}}],"prism:publicationDate":["2004.9"],"cinii:note":["参考文献: 各章末","主要参考文献: p173-177"],"dc:subject":["NDC8:349.3","NDC9:349.3","NDLC:A361","NDLC:A378"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=%E5%9C%B0%E6%96%B9%E8%B2%A1%E6%94%BF","dc:title":"地方財政"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E5%AE%98%E5%BA%81%E4%BC%9A%E8%A8%88","dc:title":"官庁会計"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E8%A1%8C%E6%94%BF%E7%9B%A3%E6%9F%BB","dc:title":"行政監査"}],"dcterms:hasPart":[{"@id":"urn:isbn:4502247103"}]}]}