@article{oai:kyukyo.repo.nii.ac.jp:00000124,
 author = {徐, 陽 and XU, Yang},
 issue = {1},
 journal = {九州共立大学研究紀要, Study journal of Kyushu Kyoritsu University},
 month = {Sep},
 note = {This paper, by separating responsibility for accountability and inspection financial statements
with false or misrepresentation or defective, it is possible to clarify the responsibilities of the financial
statements of entities. Furthermore, it is possible to rationally distribute their liability to be borne.},
 pages = {9--23},
 title = {中国法における会計責任と監査責任に関する一考察},
 volume = {2},
 year = {2011}
}