@article{oai:fukuyama-u.repo.nii.ac.jp:00006291,
 author = {許, 霽},
 issue = {1/2},
 journal = {福山大学経済学論集},
 month = {Mar},
 note = {P(論文)},
 pages = {273--289},
 title = {18.中国における小企業会計制度の展開},
 volume = {30},
 year = {2006}
}