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文章介绍了企业实施全面预算管理的作用和意义,阐述了企业在实施全面预算管理实践过程中存在的主要问题,并提出相应改进措施。
This paper introduces the role and significance of enterprises in implementing comprehensive budget management, expounds the main problems existing in enterprises’ practice of implementing overall budget management, and puts forward corresponding improvements.