@article{oai:serve.repo.nii.ac.jp:00000398,
 author = {石部, 公男},
 issue = {第1号},
 journal = {聖学院大学論叢, The Journal of Seigakuin University},
 month = {Mar},
 note = {The primary purpose of this paper is to determine a method by which to decrease the rate of unemployment in China, specifically by focusing on establishing an accounting standard for medium and small businesses, the dealings of which hitherto have not been transparent to either the public or to financial institutions in that country. Compounding this problem is the strained relationship between banks and securities corporations concerning policy on direct and indirect financing. With reference to the money market, it is hoped that the Chinese government will make efforts to establish a viable system of indirect marketing prior to focusing on a direct structure. My proposal is to require banks to be obligated to provide loans to business enterprises while adhering to a specific accounting standard. As a corollary to this, the Chinese government should utilize business school teachers and graduate students majoring in accounting to share their expertise with the managers of small enterprises.},
 pages = {81--90},
 title = {中国の金融システムと中小企業対策における試論},
 volume = {第21巻},
 year = {2009},
 yomi = {イシベ, キミオ}
}