为了提高集团企业的竞争力和综合实力,必须选择有效的手段规避经营风险,集团企业建立健全内部控制体系成为集团持续稳定发展的重要保障。本文分析了集团企业内控现状,阐述了全面预算管理和内控体系的关系,为集团企业构建以全面预算管理为核心的内控体系提出了策略。 In order to improve the competitiveness and overall strength of the group companies, effective measures have to be taken to avoid the operating risks. The establishment of a sound internal control system by the group companies has become an important guarantee for the sustainable and stable development of the group. This article analyzes the current situation of internal control of group companies, elaborates the relationship between overall budget management and internal control systems, and proposes strategies for group companies to construct an internal control system with comprehensive budget management as the core.