@article{oai:ushimane.repo.nii.ac.jp:00001433,
 author = {松岡,  紘一 and MATSUOKA,  Koichi},
 journal = {北東アジア研究},
 month = {Mar},
 note = {特集},
 pages = {67--82},
 title = {Matrix Accounting System of Budget for Local and Central Goverments : Case of Hamada City and Japanese Government},
 volume = {3},
 year = {2002},
 yomi = {マツオカ, コウイチ}
}