编制实施性成本计划的主要依据是（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='25926' and id < 2176107 and id<>'2176107' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='25926' and id > 2176107 and id<>'2176107' order by id asc limit 5