@article{oai:niigata-u.repo.nii.ac.jp:00007857,
 author = {岩浪, 貞芳},
 journal = {現代社会文化研究, 現代社会文化研究},
 month = {Mar},
 note = {The cash flow taken seriously in the cash flow management is free cash flow. It becomes the purpose of that management that free cash flow will be maximized in the future. The result of the practice of the cash flow management is disclosed by the financial statements and so on. The historical information of all the cash flow in the fiscal period is disclosed in the cash flow statement. That cash flow information is often used as an indicator of the amount, timing and certainty of future cash flows.},
 pages = {163--180},
 title = {キャッシュ・フロー経営とキャッシュ・フロー計算書},
 volume = {26},
 year = {2003}
}