集团公司资金预算管理：问题与解决思路

集团公司是以母、子公司体系为主干的企业实体，规模往往非常庞大，其资金预算管理必然存在自身的特殊要求，而目前我国集团公司的资金预算管理还缺乏长期性的战略、管理目标单一、对市场把握不深、预算执行及反馈欠到位、集团内部考核管理与激励机制不健全等问题。由此，我国集团公司的资金预算管理应该具备以下思路：在过程制定方面重视长期性发展，在目标设置方面要多样化兼顾，在编制方法方面体现上、下部门结合，在决策依据方面体现以市场为依据，在监督管理方面体现可执行性，在评价体系方面体现可操作性。

Budget Management on Fund of Group Corporations:Problems and Solutions

Group corporations are the corporate entities based on the backbone of parent and subsidiary systems, the scale tends to be fairly large and the capital budget management inherent owns special requirements. China＇s group corporations currently lack long-term strategy on capital budget management, their goal of management is simple, their grasp on the market is not profound, their budget execution and feedback is not effective, and their internal assessment of management and incentive mechanism is not sound. Therefore,our group companies＇ capital budget management should take into consideration such ideas as follows：to place greater importance on developing a long-term development, diversifying the goal setting, combining supervising and subordinate branches in staff establishment, judging from the market in decision-making, and embodying the enforceability in supervision and management and workability in the evaluation system.