@article{oai:fukuyama-u.repo.nii.ac.jp:00006313,
 author = {許, 霽},
 issue = {2},
 journal = {福山大学経済学論集},
 month = {Oct},
 note = {P(論文)},
 pages = {97--114},
 title = {中国統一会計制度についての一考察},
 volume = {31},
 year = {2006}
}