@article{sywh2112457470343348225,
  title = {数字经济背景下企业财务会计向管理会计转型路径研究},
  author = {张萍},
  journal = {商业文化},
  year = {2026},
  number = {14},
  pages = {173--175},
  issn = {1006-4117},
  url = {https://journal.zazhitong.com/sywh/articles/2112457470343348225},
}