@article{oai:kumagaku.repo.nii.ac.jp:00003681,
 author = {兼村, 高文},
 issue = {1-4},
 journal = {熊本学園大学経済論集, Journal of Economics, Kumamoto Gakuen University},
 month = {Mar},
 pages = {49--66},
 title = {公会計と財政 : 政府会計の企業会計化を考える (中村良広教授 退職記念号)},
 volume = {28},
 year = {2022}
}