@article{oai:kochi.repo.nii.ac.jp:00006051, author = {村瀬, 儀祐}, journal = {高知論叢. 社会科学}, month = {Nov}, note = {application/pdf}, pages = {77--87}, title = {会計理論における「公益」概念の復権}, volume = {45}, year = {1992} }