@article{oai:kochi.repo.nii.ac.jp:00005780, author = {平岡, 和久 and 森, 裕之}, journal = {高知論叢. 社会科学}, month = {Jul}, note = {application/pdf}, pages = {41--64}, title = {市町村における一般財源の機能分析 -地方財政計画-決算一般財源の乖離の検証をつうじて}, volume = {83}, year = {2005} }