@article{oai:kanagawa-u.repo.nii.ac.jp:00011809,
 author = {平野, 光利 and Hirano, M and 西川, 登 and Nishikawa, Noboru},
 issue = {3-4},
 journal = {商経論叢},
 month = {Mar},
 note = {Article, 論説},
 pages = {01--34},
 title = {「中小企業の会計に関する指針」の意義と課題},
 volume = {43},
 year = {2008}
}