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本文从建立全面预算管理体系、编制全面预算的内容和方法 ,以及预算的调整与管理等方面 ,提出了在造船企业推行全面预算管理的思路。
This article puts forward the idea of implementing overall budget management in shipbuilding enterprises from the aspects of establishing a comprehensive budget management system, compiling the contents and methods of overall budget, and adjusting and managing the budget.