As we step into a new year, many business owners discuss their goals — including growth, profitability, and expansion. But here’s an important question: Have you actually written down your 2026 budget? Don’t wait until the end of the year to wonder why goals were not achieved.

风暴中的小船 股神巴菲特的有句名言：“只有当潮水退去，才知道谁在裸泳。”毋庸置疑，在经济处于景气阶段，企业管理和财务管理都会显得相对容易。因为在市场欣欣向荣的阶段，企业现金流相对充足，然而恰恰在这一阶段，最容易掩盖企业存在的管理不善的诸多问题。当经济出现下滑，市场经营环境恶...