@article{oai:kanagawa-u.repo.nii.ac.jp:00001434,
 author = {原, 方 and Yuan, Fang},
 journal = {研究年報},
 month = {Mar},
 note = {Article, 修士論文要旨},
 pages = {13--14},
 title = {中国における国際会計基準の調和化 －IFRSに適合させた新企業会計制度－},
 volume = {21},
 year = {2017}
}