@article{oai:lib.cku.repo.nii.ac.jp:00000925,
 author = {飯名, 晧作 and Iina, Kosaku},
 issue = {4},
 journal = {千葉経済大学短期大学部研究紀要, Bulletin of Chiba Keizai College},
 month = {Mar},
 note = {It is said that the idea on a protection of obligee has been lost by an enforcement of Corporation Law. In opposition to this thought, I insist that the very old type of accounting structure had brought an inefficient condition for substantial maintenance of capital. What is the existing accounting system pursueing essentially and carrying out as its functions through the calculation of profit? And what is the fundamental principle of the double-entry book-keeping in comparison with an objective of accounting? What kind of role does the cash flow statement play in accounting history? In this paper, consideration is made on searching for these essential problem., KJ00004947285},
 pages = {63--70},
 title = {会社法と資本維持},
 year = {2008},
 yomi = {イイナ, コウサク}
}