@article{oai:takamatsu-u.repo.nii.ac.jp:00006389,
 author = {川﨑, 紘宗},
 journal = {研究紀要, Research bulletin},
 month = {Feb},
 note = {application/pdf, Based on the hotly debated issue in Congress in 1919 focusing on the budget system reform, this paper analyzes the process of the legislation of the Budget and Accounting Act of 1921, and then considers the budget system under the act, especially its process.},
 pages = {77--91},
 title = {予算・会計法の導入の背景と予算編成の手続},
 volume = {58・59},
 year = {2013}
}