预算管理在企业集团经营管理中,发挥着重要的作用。而现代企业集团主张战略与预算管理相互结合,从而促进企业战略目标的实现,也推动预算管理更好的实施。本文首先分析了现代企业集团战略和预算管理的关系,其次思考了基于企业集团战略的预算管理的实施对策,并提出了几点自己的看法以供他人参考。 Budget management plays an important role in the operation and management of enterprise groups. The modern enterprise group advocates the combination of strategy and budget management, so as to promote the realization of the strategic objectives of the enterprise and promote the better implementation of budget management. This paper first analyzes the relationship between modern enterprise group strategy and budget management, secondly, it considers the implementation strategy of budget management based on the enterprise group strategy and puts forward some own opinions for others’ reference.