@article{oai:nagano.repo.nii.ac.jp:00000396,
 author = {神山, 英夫},
 issue = {3},
 journal = {長野大学紀要, BULLETIN　OF　NAGANO　UNIVERSITY},
 month = {Dec},
 note = {application/pdf},
 pages = {105--113},
 title = {決算書は何を報告するか②自治体バランスシートへの疑問},
 volume = {23},
 year = {2001}
}