@article{oai:sgul.repo.nii.ac.jp:00003040,
 author = {邵, 藍蘭},
 issue = {13},
 journal = {札幌学院大学経営論集, Sapporo Gakuin University Review of Business Administration},
 month = {Feb},
 note = {Bulletin, 論文, Article},
 pages = {85--95},
 title = {中国における最初の職業会計士法規─ 1918 年『会計師暫行章程』制定の背景と過程について─},
 year = {2020}
}