@article{sywh2112457473874952193,
  title = {企业预算执行偏差成因及调控路径研究},
  author = {陈慧},
  journal = {商业文化},
  year = {2026},
  number = {7},
  pages = {70--71},
  issn = {1006-4117},
  url = {https://journal.zazhitong.com/sywh/articles/2112457473874952193},
}