@article{oai:niigata-u.repo.nii.ac.jp:00028391,
 author = {相馬, 寿成 and 木南, 莉莉},
 issue = {1},
 journal = {新潟大学農学部研究報告, 新潟大学農学部研究報告},
 month = {Sep},
 note = {農業経営の持続には円滑な経営継承が不可欠であり、経営継承は経営上の大きな問題である。しかし、農業の場合は、無形資産が経営者個人に帰属することが多いため、経営者交代時のリスクも大きくなる。本論では事例研究を通して、無形資産の継承の現状を明らかにし、円滑な経営継承の実現のための課題として、企業家精神、従業員への経営理念・目標の浸透、経営者になるための人材育成の3つを提示した。, The issue of management succession is critical for the farming management, and the smooth succession of a business is necessary. However, in the case of farm sector, the business risk increases at the time of the replacement for a new manager. Because the intangible assets are usually attribute to a manager himself in agriculture. Therefore, in this research, the current situation of intangible assets succession will be clarified and the tasks for a smooth business succession will be presented as follows. They are firstly, the manger's entrepreneurship, secondly the communication between manager and employees about the philosophy and aim of business management, and finally the personnel training for becoming a manager.},
 pages = {17--26},
 title = {酪農経営における無形資産の継承問題 : Fファームを事例として},
 volume = {61},
 year = {2008}
}