@article{oai:surugadai.repo.nii.ac.jp:00001728, author = {市川, 紀子}, issue = {20}, journal = {経済研究所所報}, month = {}, note = {P(論文)}, pages = {41--61}, title = {新地方公会計統一基準に関する動向と展望}, year = {2016} }