@article{sywh2112457455835250689,
  title = {全面预算管理在企业战略落地中的作用与实践},
  author = {许克凡},
  journal = {商业文化},
  year = {2025},
  number = {14},
  pages = {90--93},
  issn = {1006-4117},
  url = {https://journal.zazhitong.com/sywh/articles/2112457455835250689},
}