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HGB\uff09\u3001\u3053\u308c\u306f\u4e8b\u5b9f\u4e0a\u306e\u8cc7\u672c\u9664\u53bb\u306b\u76f8\u5f53\u3057\u307e\u3059\u3002\u682a\u5f0f\u306e\u8cb7\u3044\u623b\u3057\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6e1b\u5c11\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002        (adsbygoogle = window.adsbygoogle || []).push({});after-content-x4Table of Contents\u30c9\u30a4\u30c4\u3068\u30aa\u30fc\u30b9\u30c8\u30ea\u30a2 [ \u7de8\u96c6 | \u30bd\u30fc\u30b9\u30c6\u30ad\u30b9\u30c8\u3092\u7de8\u96c6\u3057\u307e\u3059 ] \u30b9\u30a4\u30b9 [ \u7de8\u96c6 | \u30bd\u30fc\u30b9\u30c6\u30ad\u30b9\u30c8\u3092\u7de8\u96c6\u3057\u307e\u3059 ] \u30aa\u30fc\u30b9\u30c8\u30ea\u30a2 [ \u7de8\u96c6 | \u30bd\u30fc\u30b9\u30c6\u30ad\u30b9\u30c8\u3092\u7de8\u96c6\u3057\u307e\u3059 ] \u30b9\u30a4\u30b9 [ \u7de8\u96c6 | \u30bd\u30fc\u30b9\u30c6\u30ad\u30b9\u30c8\u3092\u7de8\u96c6\u3057\u307e\u3059 ] \u30c9\u30a4\u30c4\u3068\u30aa\u30fc\u30b9\u30c8\u30ea\u30a2 [ \u7de8\u96c6 | 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[9] [\u5341] [11] \u30b9\u30a4\u30b9 [ \u7de8\u96c6 | \u30bd\u30fc\u30b9\u30c6\u30ad\u30b9\u30c8\u3092\u7de8\u96c6\u3057\u307e\u3059 ] 2013\u5e74\u306e\u4f1a\u8a08\u6cd5\u306e\u6539\u8a02\u306b\u3088\u308a\u3001\u3042\u306a\u305f\u81ea\u8eab\u306e\u682a\u5f0f\u306e\u65b0\u3057\u3044\u30dd\u30b8\u30b7\u30e7\u30f3\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u633f\u5165\u3055\u308c\u307e\u3057\u305f\u3002 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[25] 1999\u5e74\u3001\u30c9\u30a4\u30c4\u306e\u682a\u5f0f\u7814\u7a76\u6240\uff08DAI\uff09\u306f\u3001\u30c9\u30a4\u30c4\u4f01\u696d\u5411\u3051\u306e\u682a\u5f0f\u306e\u53d6\u5f97\u306e\u6700\u3082\u91cd\u8981\u306a\u7406\u7531\u306f\u3001\u53d6\u5f97\u901a\u8ca8\u3068\u3057\u3066\u306e\u72ec\u81ea\u306e\u682a\u5f0f\u306e\u4f7f\u7528\u3068\u3001\u904e\u5270\u306a\u6d41\u52d5\u6027\u306e\u5206\u5e03\u3068\u8cc7\u672c\u69cb\u9020\u306e\u6700\u9069\u5316\u306e\u4e21\u65b9\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u307e\u3057\u305f\u3002 [26] \u682a\u5f0f\u8cc7\u672c\u306f\u3001\u4f1a\u793e\u306e\u8ca0\u50b5\u3092\u30ab\u30d0\u30fc\u3059\u308b\u7d14\u7c8b\u306a\u8cc7\u7523\u306e\u91cd\u8981\u306a\u90e8\u5206\u3067\u3059\u3002\u4f1a\u793e\u304c\u81ea\u793e\u306e\u682a\u5f0f\u3067\u6d41\u52d5\u8cc7\u91d1\u3092\u7d50\u3073\u3064\u3051\u308b\u5834\u5408\u3001\u50b5\u52d9\u3092\u30ab\u30d0\u30fc\u3059\u308b\u305f\u3081\u306b\u5229\u7528\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u72ec\u81ea\u306e\u682a\u5f0f\u306e\u591a\u304f\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u4f1a\u793e\u304c\u7834\u7523\u3057\u305f\u5834\u5408\u3001\u3053\u308c\u3089\u306e\u682a\u5f0f\u306f\u3082\u306f\u3084\u6709\u7f6a\u306e\u305f\u3081\u306b\u6db2\u5316\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002 \u2191  Tilmann Bezzenberger\uff1a AG\u306b\u3088\u308b\u81ea\u793e\u682a\u306e\u53d6\u5f97 \u3001\u7b2c1\u7248\u3001Verlag Otto Schmidt KG\u30012002\u3001ISBN 3-504-31008-1\u3001p\u300217  \u2191  \u30a2\u30ec\u30af\u30b5\u30f3\u30c0\u30fc\u30fb\u30ad\u30bf\u30ce\u30d5\uff1a \u3042\u306a\u305f\u81ea\u8eab\u306e\u682a\u5f0f\u306e\u53d6\u5f97\uff1a\u682a\u5f0f\u306e\u53ce\u76ca\u3068\u50b5\u6a29\u8005\u3001\u682a\u4e3b\u3001\u8cc7\u672c\u5e02\u5834\u306e\u5229\u76ca \u3001\u7b2c1\u7248\u3001Peter Lang Gmbh Internationaler Verlag der Sciences Frankfurt Am Main\u30012009\u3001ISBN 978-3-631-58865-9\u3001p\u300220  \u2191  \u30eb\u30c9\u30eb\u30d5\u30fb\u30eb\u30fc\u30b9\u3001 \u81ea\u5206\u306e\u682a\u5f0f\u3068\u7ba1\u7406\u682a \u3001Carl Heymanns Verlag\/Berlin\u30011928\u3001S\u30027ff\u3002  \u2191  Klaus J. Hopt\/Herbert Wiedemann\u3001 Sharprine Act\uff1aGrand Commentary \u30012008\u5e74\u3001\u7b2c4\u7248\u3001de Gruyter Laws Verlags-Gmbh\u3001\u30d9\u30eb\u30ea\u30f3\u3001ISBN 978-3-89949-470-9\u3001p\u300284  \u2191  Norbert Frei\/Christoph Schlienkamp\uff1a \u7126\u70b9\uff1a\u5206\u6790\u304b\u3089\u516c\u958b\u3055\u308c\u308b\u307e\u3067 \u30011999\u3001BusinessVerlag Dr. Th\u3002GablerGmbh\/Wiesbaden\u3001ISBN 978-3-322-87059-9\u3001p\u3002234  \u2191  \u30a8\u30c9\u30de\u30f3\u30c9\u30fb\u30cf\u30a4\u30cd\u30f3\uff1a \u5546\u696d\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8 \u30011968\u5e74\u3001\u7b2c4\u7248\u3001Springer Specialist Media Wiesbaden\u3001ISBN 978-3-663-12609-6\u3001p\u3002180  \u2191  hartmut bieg\/heinzku\u00dfmaul\/gerd waschbusch\uff1a \u5916\u90e8\u4f1a\u8a08 \u30012012\u5e74\u3001\u7b2c6\u7248\u3001\u30aa\u30eb\u30c7\u30f3\u30d6\u30fc\u30eb\u30b5\u30a4\u30a8\u30f3\u30b9\u51fa\u7248\u793e\u30df\u30e5\u30f3\u30d8\u30f3\u3001ISBN 978-3-486-71396-1\u3001p\u3002128ff\u3002  \u2191  \u682a\u5f0f\u306e\u8cb7\u53ce\u306e\u7a0e\u5236 \u3002\u9023\u90a6\u8ca1\u52d9\u7701\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306b\u57f7\u7b46\u3002 2015\u5e7411\u67088\u65e5\u306b\u30a2\u30af\u30bb\u30b9  \u2191  \u81ea\u5206\u306e\u682a\u5f0f\u3092\u8cfc\u5165\u3059\u308b\u969b\u306e\u4e88\u7d04\u6599 www.waldlandwelt.de\u3067\u306e\u30c9\u30a4\u30c4\u3001\u30aa\u30fc\u30b9\u30c8\u30ea\u30a2\u3001\u30b9\u30a4\u30b9\u3067\u306e\u72ec\u81ea\u306e\u682a\u5f0f\u306e\u4e88\u7d04\u306e\u4ee3\u8868\u3002 2015\u5e7411\u670823\u65e5\u306b\u30a2\u30af\u30bb\u30b9  \u2191  \u30e8\u30a2\u30d2\u30e0S.\u30bf\u30f3\u30b9\u30ad\u30fc\uff1a \u5e74\u6b21\u8ca1\u52d9\u8af8\u8868 \u30012014\u5e74\u3001\u7b2c3\u7248\u3001Haufe-Exware GmbH\uff06Co\u3002KG\u3001ISBN 978-3-648-03647-1\u3001p\u3002233ff\u3002  \u2191  \u8aac\u660e\u6cd5\u306e\u51e6\u5206\uff08R\u00e4g2014\uff09 \uff08PDF; 2.1 MB\uff09\u30a6\u30a3\u30fc\u30f3\u306e\u76e3\u67fb\u304a\u3088\u3073\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u62c5\u5f53\u306e\u52a9\u6210\u91d1Thornton Unreuu Gmbh\u306eWeb\u30b5\u30a4\u30c8\u3067\u306eR\u00e4g2014\u5e74\u306e\u30aa\u30fc\u30b9\u30c8\u30ea\u30a2\u306eID\u30ab\u30fc\u30c9\u306e\u8aac\u660e\u3002 2015\u5e7411\u670824\u65e5\u306b\u53d6\u5f97  \u2191  \u65b0\u3057\u3044\u4f1a\u8a08\u6a29\u306f\u5b9f\u969b\u306b\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u307e\u3059\u304b\uff1f 2015\u5e7411\u670826\u65e5\u306bAKAD Business AG\u306ewww.accountingundcontrolling.ch\u3092\u53d6\u5f97  \u2191  \u81ea\u5206\u306e\u682a\u5f0f\u3092\u8cfc\u5165\u3059\u308b\u969b\u306e\u4e88\u7d04\u6599 www.waldlandwelt.de\u3067\u306e\u30c9\u30a4\u30c4\u3001\u30aa\u30fc\u30b9\u30c8\u30ea\u30a2\u3001\u30b9\u30a4\u30b9\u3067\u306e\u72ec\u81ea\u306e\u682a\u5f0f\u306e\u4e88\u7d04\u306e\u4ee3\u8868\u3002 2015\u5e7411\u670826\u65e5\u306b\u53d6\u5f97  \u2191  \u3042\u306a\u305f\u81ea\u8eab\u306e\u682a\u5f0f\u306e\u4f1a\u8a08\uff1a\u65b0\u3057\u3044\u4f1a\u8a08Right\u3067 Weka Web\u30b5\u30a4\u30c8\u3067\u30b9\u30a4\u30b9\u3067\u306e\u81ea\u5206\u306e\u682a\u5f0f\u306eID\u306e\u8aac\u660e\u3002 2015\u5e7411\u670826\u65e5\u306b\u53d6\u5f97  \u2191  \u682a\u4e3b\u6cd5\u306e\u8349\u6848\u306b \uff08 \u8a18\u5ff5 2015\u5e7412\u670817\u65e5\u304b\u3089 \u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30a2\u30fc\u30ab\u30a4\u30d6 \uff09\u3002 Brandl\uff06TalosRechtsanw\u00e4lteGmbh\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306ePDF\u3002 2015\u5e7411\u670823\u65e5\u30a2\u30af\u30bb\u30b9  \u2191  Klaus J. Hopt\uff08ed\u3002\uff09et al\u3002\uff1a Sharmfish Act \u30012007\u5e74\u3001\u7b2c4\u7248\u3001de Gruyter Laws Verlags-Gmbh\u3001\u30d9\u30eb\u30ea\u30f3\u3001ISBN 978-3-89949-465-5\u3001p\u3002210  \u2191  \u30b8\u30e7\u30bb\u30d5\u30fb\u30b7\u30ea\u30f3\u30b0\uff1a \u7ba1\u7406\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u3068\u76e3\u7763\u59d4\u54e1\u4f1a\u306b\u5bfe\u3059\u308bD\uff06O\u4fdd\u967a\u304a\u3088\u3073\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u306e\u8cac\u4efb \u30012013\u5e74\u3001\u7b2c3\u7248\u3001Verlag Verlag Verlagerungswirtschaft Gmbh\u3001Karlsruhe\u3001ISBN 978-3-89952-669-1\u3001p\u300215  \u2191  Claus Buhleier\uff1a \u9577\u671f\u5951\u7d04\u88fd\u9020\u306e\u5834\u5408\u306e\u4f1a\u8a08\u306e\u8abf\u548c\uff1a\u30c9\u30a4\u30c4\u3068\u30aa\u30fc\u30b9\u30c8\u30ea\u30a2\u3067\u306e\u4f1a\u8a08\u306e\u305f\u3081\u306e\u5c55\u671b \u30011997\u30011st ed\u3002\u3001Gabler Verlag\u3001DeutscherUniversit\u00e4tsverlag\u3001Wiesbaden\u3001ISBN 978-3-8244-6488-3\u3001p\u300212  \u2191  \u30b0\u30ec\u30b4\u30fc\u30eb\u30fb\u30b7\u30f3\u30b3\uff1a \u7ba1\u7406\u304a\u3088\u3073\u76e3\u7763\u59d4\u54e1\u4f1a\u306e\u7ba1\u7406\u59d4\u54e1\u4f1a\u306b\u304a\u3051\u308b\u30cf\u30f3\u30c9\u30d6\u30c3\u30af\uff1a\u30aa\u30fc\u30b9\u30c8\u30ea\u30a2\u306e\u76e3\u7763\u59d4\u54e1\u4f1a\u3068\u6bd4\u8f03\u3057\u305f\u6b27\u5ddeAktiencies Society\uff08SE\uff09\u306e\u30e2\u30f3\u30eb\u3068\u4e8c\u5143\u8ad6\u30b7\u30b9\u30c6\u30e0\uff08SE\uff09 \u30012009\u30011st ed\u3002\u3001Fancultas Verlags- und Buchhandels Ag Vienna\u3001ISBN 978-3-7089-0369-9\u3001p\u300239ff\u3002  \u2191  BGBL\u3002No\u3002304\/1996  \u2191  Stefan Papst\uff1a 2014\u5e74\u8abf\u67fb\u6cd5\u306e\u9769\u65b0\u306e\u6982\u8981 \uff08PDF\uff09in \u30aa\u30fc\u30b9\u30c8\u30ea\u30a2\u306e\u7a0e\u52d9\u65b0\u805e 6\/2015\u3001art.-no. 210\u3001p\u3002164\u30022015\u5e7411\u670820\u65e5\u306b\u30b6\u30eb\u30c4\u30d6\u30eb\u30af\u5927\u5b66\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306b\u30a2\u30af\u30bb\u30b9  \u2191  2014\u5e74\u306e\u521d\u671f\u4fee\u6b63\u6cd5 \uff08PDF; 252 KB\uff09p\u30027\u30022015\u5e7411\u670818\u65e5\u306b\u30aa\u30fc\u30b9\u30c8\u30ea\u30a2\u5171\u548c\u56fd\u8b70\u4f1a\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u304b\u3089\u30a2\u30af\u30bb\u30b9  \u2191  \u30cf\u30f3\u30b9\u30fb\u30e8\u30a2\u30d2\u30e0\u30fb\u30b3\u30c3\u30d7\uff1a \u3042\u306a\u305f\u81ea\u8eab\u306e\u682a\u5f0f\u306e\u8cb7\u53ce 1996\u5e74\u3001\u7b2c1\u7248\u3001Springer Specialist Media Wiesbaden ISBN 978-3-8244-6272-8\u3001p\u300230  \u2191  \u65b0\u3057\u3044\u4f1a\u8a08\u6a29\u306f\u5b9f\u969b\u306b\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u307e\u3059\u304b\uff1f 2015\u5e7411\u670826\u65e5\u306bAKAD Business AG\u306ewww.accountingundcontrolling.ch\u3092\u53d6\u5f97  \u2191  \u30ed\u30d0\u30fc\u30c8\u30fbB\u30fb\u30e9\u30a4\u30d2\u3001 \u8cc7\u672c\u4e3b\u7fa9\u3092\u6551\u3044\u307e\u3059 \u30012016\u3001S\u3002142  \u2191  \u30c9\u30a4\u30c4\u306e\u7814\u7a76\u7814\u7a76\u6240E.V.\uff08DAI\uff09\uff1a\u3042\u306a\u305f\u81ea\u8eab\u306e\u682a\u5f0f\u306e\u8cb7\u53ce Markus sendel-m\u00fcller\uff1a \u30c9\u30a4\u30c4\u306e\u5728\u5eab\u30ea\u30bf\u30fc\u30f3\u3068\u76e3\u7763\u59d4\u54e1\u4f1a\u306e\u52b9\u7387\u6027 \u30012009\u5e74\u3001Hans-B\u00f6cklerFoundation\u3001ISBN 978-3-86593-128-3\u3001p\u300257       (adsbygoogle = window.adsbygoogle || []).push({});after-content-x4"},{"@context":"http:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"item":{"@id":"https:\/\/wiki.edu.vn\/all2jp\/wiki11\/#breadcrumbitem","name":"Enzyklop\u00e4die"}},{"@type":"ListItem","position":2,"item":{"@id":"https:\/\/wiki.edu.vn\/all2jp\/wiki11\/archives\/5394#breadcrumbitem","name":"\u30a2\u30a4\u30b2\u30f3\u30fb\u30a2\u30af\u30c6\u30a3\u30b7\u30fc – \u30a6\u30a3\u30ad\u30da\u30c7\u30a3\u30a2"}}]}]