@article{sywh2112457472662798337,
  title = {五年实缴制下中小企业融资新挑战},
  author = {郭明},
  journal = {商业文化},
  year = {2026},
  number = {5},
  pages = {80--81},
  issn = {1006-4117},
  url = {https://journal.zazhitong.com/sywh/articles/2112457472662798337},
}