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面对激烈的市场竞争,集团公司成为现代企业的重要组成形式。然而,集团公司庞大的组织形式给其财务管理带来较大的难度,全面预算管理作为国外先进的企业管理方法能够有效解决集团公司管理中存在的问题。本文对集团公司全面预算管理进行了概述,并分析集团公司全面预算管理存在的问题,主要体现为预算管理意识淡薄、预算管理目标与公司战略脱离、预算管理缺乏制度保障、预算编制松弛以及预算执行缺乏有效的监督、考核机制。针对以上问题,本文提出提升集团公司全面预算管理的建议。
Faced with fierce market competition, the group company has become an important part of the modern enterprise. However, the huge organizational form of the group company brings great difficulty to its financial management. As a foreign advanced enterprise management method, the comprehensive budget management can effectively solve the problems existing in the group management. This article summarizes the overall budget management of the group company, and analyzes the existing problems of the overall budget management of the group company. The main problems lie in the weak awareness of the budget management, the separation of the goal of the budget management and the company strategy, the lack of system guarantee of the budget management, the slack budget preparation and the execution of the budget Lack of effective supervision and assessment mechanism. In view of the above problems, this paper puts forward the suggestion of promoting the comprehensive budget management of the group company.