@article{sywh2112457460860026881,
  title = {国有企业全面预算管理实施困境与优化路径研究},
  author = {周晓芳},
  journal = {商业文化},
  year = {2025},
  number = {21},
  pages = {43--45},
  issn = {1006-4117},
  url = {https://journal.zazhitong.com/sywh/articles/2112457460860026881},
}