@article{sywh2112457467860320257,
  title = {公立医院全成本核算体系下科室成本管控的优化研究},
  author = {王方鑫},
  journal = {商业文化},
  year = {2026},
  number = {11},
  pages = {65--67},
  issn = {1006-4117},
  url = {https://journal.zazhitong.com/sywh/articles/2112457467860320257},
}