开展成本控制和成本核算的基础是（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='25929' and id < 2176418 and id<>'2176418' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='25929' and id > 2176418 and id<>'2176418' order by id asc limit 5