@article{oai:seisen-u.repo.nii.ac.jp:00000569, author = {中道, 信廣 and ナカミチ, ノブヒロ and NAKAMICHI, Nobuhiro}, issue = {1}, journal = {聖隷学園聖泉短期大学人文・社会科学論集}, month = {Feb}, note = {P(論文)}, pages = {47--75}, title = {公企業会計研究序説}, year = {1987} }