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全面预算管理是企业内部管理控制的一种主要方法。但目前我国的全面预算管理仍存在多方面的问题。如目前我国企业及基层单位的各种预算管理缺乏强有力的组织体系保障;其科
Total budget management is one of the main methods of internal management control. However, there are still many problems in China’s overall budget management. For example, the current budget management of enterprises and establishments in our country lacks a strong guarantee of the organizational system.