首先阐述集团公司实行财务预算管理的必要性和重要性。其次介绍了集团公司实行财务预算管理的步骤和实施细则,包括编制预算、预算执行、预算考核三大环节。最后对实际操作中遇到的各种实际困难提出解决方式。 First of all, it is necessary to explain the necessity and importance of the group company’s financial budget management. Secondly, the steps and implementation details of the implementation of the financial budget management by the group company are introduced, including the preparation of the budget, budget execution, and budget assessment. Finally, it proposes solutions to various practical difficulties encountered in actual operation.