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内部控制是集团企业现代化管理的重要手段和方法,在经济全球化的影响下,集团企业之间的市场竞争压力逐渐增大,以至于集团企业的经营风险大大增加。在这种形势下,我国集团企业想要实现健康、稳定发展就必须要着重强化自身的内部控制体系建设,其主要原因在于通过内部控制可以有效地提高集团企业的管理效率,从而提高集团企业的核心竞争力。对此,本文以构建全面预算管理为核心的集团企业内部控制体系为重点,提出了以下几点内容。
Internal control is an important means and method for the modern management of the group enterprises. Under the influence of economic globalization, the pressure of market competition among the group enterprises is gradually increasing, so that the operation risks of the group enterprises are greatly increased. Under such circumstances, the main reason why the group enterprises in our country want to achieve the healthy and stable development is to strengthen their own internal control system. The main reason is that the internal control can effectively improve the management efficiency of the group enterprises, Core competencies. In this regard, this article focuses on the construction of the internal control system of the group enterprise with overall budget management as the core, and puts forward the following points.