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随着市场经济的发展,使得企业集团之间的竞争力不断提高,同时企业集团经营的风险也有所增加,因此企业集团需要加强内部控制体系的建立,提高企业经营管理效率,进而提高企业的市场竞争力。基于企业集团发展的外部与内部需求,提出以全面预算管理为管理核心,构建企业集团内部控制体系。
With the development of market economy, the competitiveness among enterprises is continuously improved and the risks of business operation are also increased. Therefore, the enterprise groups need to strengthen the establishment of internal control system, improve the efficiency of operation and management of enterprises, Competitiveness. Based on the external and internal demand of the development of enterprise group, this paper puts forward that overall budget management should be the core of management and construct the internal control system of enterprise group.