@article{sywh2112457468367831041,
  title = {多子公司企业财务集中管理优化措施探讨},
  author = {宋洋},
  journal = {商业文化},
  year = {2026},
  number = {12},
  pages = {23--24},
  issn = {1006-4117},
  url = {https://journal.zazhitong.com/sywh/articles/2112457468367831041},
}