一、企业集团预算控制模式理论分析(一)企业集团预算控制基本内容第一,预算控制的内涵。预算控制就是将企业集团的决策目标及其资源配置规划加以定量化并使之得以实现的内部管理活动或过程。定量包括数量与金额两个方面。其中数量反映企业集团预算活动的水平以及支持这种活动所需要的实物资源;金额则由预算的数量乘以相关的成本或价值获得, First, the theoretical analysis of the enterprise group budget control mode (A) the basic content of the budget control of enterprise groups First, the connotation of budget control. Budget control is the internal management activities or processes that quantify and enable the decision-making goals of enterprise groups and their resource allocation planning. Quantitative including the amount and amount of two aspects. The quantity reflects the level of budget activity of the enterprise group and the physical resources needed to support such activity; the amount is obtained by multiplying the budget amount by the related cost or value,