@article{oai:kansai-u.repo.nii.ac.jp:00013029,
 author = {横田, 茂 and Yokota, Shigeru},
 issue = {1},
 journal = {關西大學商學論集, The business review of Kansai University},
 month = {Jun},
 pages = {77--103},
 title = {[研究ノート] 日本の予算制度と予算過程 : その特質の形成},
 volume = {64},
 year = {2019}
}