财务和以下哪个部门不可能由同一人分管？

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SQL Error: select id,body,options from ***_enewstiku where sourceid='31919' and id < 2552173 and id<>'2552173' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='31919' and id > 2552173 and id<>'2552173' order by id asc limit 5