@article{oai:oiu.repo.nii.ac.jp:00000254,
 author = {山本, 紀生 and ヤマモト, ノリオ and Yamamoto, Norio},
 issue = {2},
 journal = {国際研究論叢 : 大阪国際大学紀要, OIU journal of international studies},
 month = {Jan},
 note = {P(論文), In the 1950s, the PRC（Peoples’ Republic of China）adopted the Soviet accounting system. However in 1979, a mixed economy-market system was introduced. In
1985, the accounting law was established. From then, PRC has begun to tackle accounting reforms.
 This paper considers Chinese accounting standards from the perspective of the legal framework, capital market, and international harmonization.},
 pages = {53--74},
 title = {中国会計制度のフレームワーク},
 volume = {19},
 year = {2006},
 yomi = {ヤマモト, ノリオ}
}