@article{sywh2112457464098029570,
  title = {司库管理下企业资金集中管理体系建设研究},
  author = {聂琴},
  journal = {商业文化},
  year = {2025},
  number = {4},
  pages = {140--142},
  issn = {1006-4117},
  url = {https://journal.zazhitong.com/sywh/articles/2112457464098029570},
}