@article{oai:doshisha.repo.nii.ac.jp:02000334,
 author = {肖, 淼 and Xiao, Miao},
 issue = {5},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Mar},
 note = {佐藤誠二教授古稀祝賀記念号(Honorable issue in commemoration of Prof. Seiji Sato's 70 years of age), application/pdf},
 pages = {851--867},
 title = {中国会計制度体系の特徴に関する一考察 : 「企業会計準則」と「企業会計規則」の関係性を中心に},
 volume = {75},
 year = {2024},
 yomi = {ショウ, ミョウ}
}