@article{oai:seisen-u.repo.nii.ac.jp:00000610, author = {中道, 信廣 and ナカミチ, ノブヒロ and NAKAMICHI, Nobuhiro}, issue = {3}, journal = {聖隷学園聖泉短期大学人文・社会科学論集}, month = {Dec}, note = {P(論文)}, pages = {59--90}, title = {財政収支と公会計の課題}, year = {1988} }