贵州财经大学学报
减税如何赋能企业数字化转型——基于人力资本升级与稳定现金流预期的视角
刘伟东, 佘溪水
How Tax Reduction Empowers Enterprise Digital Transformation—A Perspective on Human Capital Upgrading and Stable Cash Flow Expectations
LIU Weidong, SHE Xishui
贵州财经大学学报 . 2024, (02): 41 -49 .

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