结合目前集团企业多层组织架构的特点,针对目前集团企业的预算管理流程复杂、预算管控思路模糊、预算分析不准确等现象,本文对预算管理的流程、预算控制及预算分析、预算考核进行了阐述。为集团公司的预算管理组织、预算管控流程等预算管理建设指明了路径。 Combined with the characteristics of the current multi-level organization structure of group enterprises, aiming at the complex budget management processes, the fuzzy management and control budget ideas and the inaccurate budget analysis of the group enterprises, this paper conducts the budget management process, budget control and budget analysis, Explain. For the group company’s budget management organization, budget control process and other budget management pointed out the path.