@article{oai:kansai-u.repo.nii.ac.jp:00023476,
 author = {宗岡, 徹 and Muneoka, Tohru},
 journal = {現代社会と会計},
 month = {Mar},
 note = {松尾聿正教授 退職記念号},
 pages = {197--212},
 title = {公会計における財務書類体系のあるべき姿},
 volume = {5},
 year = {2011}
}