@article{oai:sapporo-u.repo.nii.ac.jp:00001087,
 author = {成瀬, 継男 and ナルセ, ツグオ and Naruse, Tsuguo},
 issue = {2},
 journal = {経済と経営},
 month = {Jan},
 note = {P},
 pages = {51--73},
 title = {コルホーズの会計制度 : ソビエトにおける会計と財務の実態2},
 volume = {6},
 year = {1976}
}