@article{oai:sapporo-u.repo.nii.ac.jp:00001070,
 author = {成瀬, 継男 and ナルセ, ツグオ and Naruse, Tsuguo},
 issue = {1},
 journal = {経済と経営},
 month = {May},
 note = {P},
 pages = {77--95},
 title = {国営企業の会計制度 : ソビエトにおける会計と財務の実態},
 volume = {6},
 year = {1975}
}