浅谈如何加强企业集团预算管理

How to Strengthen the Management of Group Budget

根据法人治理结构和财务管理体制的不同,集团企业一般拥有多个控股的子公司以及不具有独立核算的分公司,集团管理的核心问题是将各个层级的成员单位和各位员工整合起来,围绕着企业集团的总体目标而运行,充分发挥整体规模优势,实现企业价值的最大化。预算管理是现代企业管理的重要内容,是财务管理的核心,是实现大型企业集团加强集权管理及充分配置各种资源的重要手段。从企业集团的角度,初步探讨预算管理的内容、组织体系、编制依据、控制模式、预算考核结果运用等方面的问题。

Depending on artificial persons and financial budget management, group Company usually has some holding and accounting- dependent sub -companies. Target of group management is to integrate the individ- ual staff into the member units at different levels, to maximize the group benefit, to fully exert the advantage of large -scale production. Budget management is one key component of contemporary, enterprise management, and is the core of financial management. It is one of the measures for Group Company to rationally allocate various sources and to centralize group power. This paper primarily discusses the contents, organizational system, legal basis, con- trol mode, and check results of budget from the viewpoint of Group Company.