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全面预算管理是现代企业管理中普遍采用的工具,对于企业生产经营中的资源合理分配,防止资金链断裂有着较大的帮助,以全面预算管理为核心开展集团企业的内部控制体系,运用全面预算管理来完善企业的内部控制体系,可以提升企业的内部控制的效果。本文介绍了当前的集团企业内部控制存在的问题,介绍了运用全面预算管理来进行内部控制的必要性,对于如何以全面预算管理为核心开展集团企业的内部控制管理提出了建议。
Overall budget management is a commonly used tool in modern enterprise management. It is of great help to the rational distribution of resources in the production and operation of enterprises and to prevent the break of the capital chain. The overall budget management is the core of the internal control system of the group enterprises, Management to improve the enterprise’s internal control system, can enhance the effectiveness of internal control. This paper introduces the problems existing in the internal control of the group enterprise, introduces the necessity of using total budget management to carry out internal control, and puts forward suggestions on how to carry out the internal control management of the group enterprise with total budget management as the core.