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本文对预算管理基本概念进行了论述,指出我国目前企业中预算管理现状和存在的问题,重点讨论了企业集团实施预算管理的方法,提出了企业实施预算管理的建议。
This paper discusses the basic concepts of budget management, and points out the current status and existing problems of budget management in our country. It mainly discusses the ways of implementing budget management by enterprise groups and puts forward some suggestions on how to implement budget management.