@article{oai:shizusan.repo.nii.ac.jp:00001982,
 author = {佐藤, 和美 and サトウ, カズミ and Sato, Kazumi},
 issue = {2},
 journal = {環境と経営　静岡産業大学論集, ENVIRONMENT AND MANAGEMENT},
 month = {Dec},
 pages = {157--170},
 title = {地方公営企業における引当金の役割},
 volume = {28},
 year = {2022}
}