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本书结合作者多年在民营企业工作的经验，阐述了中国企业普遍存在的弊病，就是过分注重大的战略布局，忽视了最基础的细节管理，使得企业在发展不长的时间内纷纷亏损倒闭。对此作者提出"打好基础再谈其他的"的管理理念，作为解决问题的有效方法。
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