@article{sywh2112457467956789249, title = {数字化转型背景下制造业成本会计核算优化路径研究}, author = {吴晓莹}, journal = {商业文化}, year = {2026}, number = {11}, pages = {92--93}, issn = {1006-4117}, url = {https://journal.zazhitong.com/sywh/articles/2112457467956789249}, }