The specific significance of comprehensive budget to group management and control lies in: refining the development strategy and business plan of the group company, clarifying the rights and responsibilities of each subsidiary company and providing specific work objectives for it, providing a basis for management monitoring in the implementation process, and providing a standard for performance appraisal of molecular companies and core managers of molecular companies.

Comprehensive budget management is based on the strategic objectives of the group company, which must be transformed into clear and specific data through more detailed business plans and budgets and implemented in the specific activities and plans of the molecular company. The strategic objectives of the group company can be achieved through budget decomposition and full participation in the budget preparation process, so that all subsidiaries can better understand the group's strategy and clearly realize their respective contributions to the realization of the group's strategic objectives, so as to achieve the purpose of conveying the strategic objectives in an all-round way and make the strategy of the group company no longer a lofty and vague slogan.

Comprehensive budget management is based on the research and reorganization of the internal structure and business process of the group company. Through the adjustment of the internal organization of the group, the group headquarters and subordinate enterprises are divided into different levels of responsibility centers, and on this basis, their respective powers and responsibilities are allocated, which can form a management and control system with clear levels and clear division of labor within the group, so that the group company can coordinate effectively from top to bottom as an operating body.

In each issue, the internal management of the financial system and the standardized and unified information reporting system will be used to summarize the operating conditions of their respective molecular companies and give feedback step by step to ensure the smooth flow of information, so as to realize effective and timely monitoring of the implementation of strategic objectives and ensure the realization of strategic objectives.

The comprehensive budget provides a benchmark and comparative basis for the performance evaluation of molecular companies and managers of molecular companies, and links the implementation with the incentive system to ensure that the objectives of each subsidiary are consistent with the strategic planning of the group company. Comprehensive budget emphasizes the effectiveness, comprehensiveness and balance of budget assessment. Generally, the balanced scorecard can be introduced into the budget evaluation index system to integrate and improve the performance management level of the group company and ensure the overall development of the group company.