@article{sywh2112457472872513537,
  title = {研究型审计驱动地方高校内部控制建设的路径研究:从“合规”到“增效”},
  author = {张燕 and 张彩凤},
  journal = {商业文化},
  year = {2026},
  number = {5},
  pages = {133--135},
  issn = {1006-4117},
  url = {https://journal.zazhitong.com/sywh/articles/2112457472872513537},
}