@article{oai:tiu-tijc.repo.nii.ac.jp:00000047,
 author = {會田, 富士朗 and Aida, Fujio},
 journal = {研究紀要, Bulletin of Tsukuba International University},
 month = {Mar},
 note = {Accounting systems of a local public enterprise should be reformed to a fund accouting system. That doesn't express a correct appearance of a local public enterprise. As an accounting system of a physical capital maintenance is performed, a shift to fund accounting system is necessary. It should be done a physical capital maintenance accounting and can execute duty of a local public enterprise., 9, KJ00004010975, P},
 pages = {83--91},
 title = {地方公営企業会計における資本と利益},
 volume = {3},
 year = {1997},
 yomi = {アイダ, フジオ}
}