@article{oai:nfu.repo.nii.ac.jp:00000882,
 author = {野村, 秀和 and Nomura, Hidekazu},
 journal = {日本福祉大学経済論集},
 month = {Jan},
 note = {The revision plan for accounting standards of public service corporation in japan has published in december 2001. The examination of this reform plan has started from scandals of public service corporation. The revision plan has indicators of business efficiency in the book of netasset counting and conforms to business accounting standards except special reasons. Then, the introduction of opinions on the revision plan follows as cpa's, famous cpa murayama and jicpa's. Not for profit organization included public service corporation cannot pay a dividend, but have to take capital funds and keep to be profitable for long terms. NPO's business success is indispensable to network with citizen, private enterprise and administration. This revision plan for accounting standards of public service corporation has to contribute to mission of NPO.},
 pages = {107--118},
 title = {公益法人会計基準の見直し案の検討},
 volume = {26},
 year = {2003},
 yomi = {ノムラ, ヒデカズ}
}