@article{oai:seijo.repo.nii.ac.jp:00002131,
 author = {斉藤, 昭雄},
 issue = {168},
 journal = {成城大學經濟研究},
 month = {Mar},
 note = {P(論文)},
 pages = {93--110},
 title = {ベルギー会計制度の研究(1) : 評価の基本ルール},
 year = {2005}
}