@article{oai:fukuyama-u.repo.nii.ac.jp:00008403, author = {許, 霽}, issue = {1}, journal = {福山大学経済学論集}, month = {Apr}, pages = {31--45}, title = {中国における外国投資企業会計制度の現状と課題}, volume = {35}, year = {2010} }