纵观我国企业管理的发展历史 ,已经完成了第一次革命 ,正处在第二次革命的边缘。第二次革命的中心内容是在集团公司推行全面预算管理 ,对公司的组织结构进行整合 ,解决好集权和分权的问题。本文在讨论预算管理含义的基础上 ,提出了我国集团公司实行预算管理的基础条件 Looking at the history of the development of enterprise management in our country, we have completed our first revolution and are on the verge of a second revolution. The central content of the second revolution is to implement comprehensive budget management in the group company, integrate the company’s organizational structure, and solve the problems of centralization and decentralization. On the basis of discussing the meaning of budget management, this article puts forward the basic conditions for the implementation of budget management by our group companies.