为加强对企业内控争企业风险的管理,国家相继发布了《企业内部控制基本规范》和《内部控制应用指引》18项、《内部控制评价指引》、《内部控制审计指引》等三项配套指引,文章从集团公司的角度,探讨了全面预算管理与内部控制的管理与控制关系,围绕财务管理的不同管控模式,就集团战略控制型下管控模式的预算编制与管理进行了论述,列举了预算管理下通常的几个误区,提出了集团公司全面预算管理的发展方向.%In order to strengthen the management of internal control and enterprise risk, the country has issued Basic Norms of Internal Control of Enterprise and Internal Control Application Guidelines 18 items, three items of supporting guidelines, such as, Evaluation Guidelines of Internal Control, Internal Control Audit Guidelines. This article discusses the relationship between the overall budget management and internal control management from the perspective of group companies, discusses the budget preparation and management of the management control mode under the group strategy control type around the different control modes of financial management, lists few usual errors in budget management, and points out the direction of development of the Croup's overall budget management.
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