@article{oai:ynu.repo.nii.ac.jp:00002625,
 author = {若杉, 明},
 issue = {1},
 journal = {横浜経営研究},
 month = {Jun},
 note = {application/pdf},
 pages = {1--10},
 title = {日本の企業会計制度の現状と問題点},
 volume = {23},
 year = {2002}
}