@article{oai:surugadai.repo.nii.ac.jp:00000667,
 author = {市川, 紀子},
 issue = {17},
 journal = {経済研究所所報},
 month = {},
 note = {P(論文)},
 pages = {75--88},
 title = {新地方公会計制度に関する現状と課題},
 year = {2013}
}