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本文首先介绍了预支算管理的涵义和意义,在此基础上,分析了我国企业预支算管理实践中存在的若干问题,并提出了创新企业预算管理的若干政策措施。
This paper first introduces the meaning and significance of pre-budget management, and on this basis, analyzes some problems in the practice of pre-budget management in our country and puts forward some policies and measures to innovate the budget management.