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内部控制是现代企业管理中的一项重要手段和方式。市场经济的发展、经济全球化进程的加快,使得集团企业之间的竞争环境不断恶化。从而增加了集团企业的经营风险。因此,各集团企业必须加强内部控制体系的构建,不断提升集团企业的经营管理效率,提高集团的核心竞争力。本文将站在全面预算的角度对集团企业内部控制体系的构建相关问题进行论述,以期为促进集团企业的发展奠定基础。
Internal control is an important means and method in modern enterprise management. With the development of market economy and the acceleration of economic globalization, the competitive environment among the group enterprises is constantly deteriorating. Thus increasing the group’s business risk. Therefore, each group enterprise must strengthen the construction of its internal control system, continuously improve its operation and management efficiency and enhance its core competitiveness. This article will discuss the issues related to the construction of the group’s internal control system from the perspective of a comprehensive budget in order to lay the foundation for the development of the group.