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改革开放之后我国的经济进入飞速发展的阶段,我国经济增长的主要动力是企业,由于市场经济体制的不断改革完善,我国的经济体制发展越来越成熟,我国的企业数量近十年来呈直线上升。企业数量的增多,经济全球化的加速,使得我国的企业目前面临着严峻考验。而一个企业要想发展好,其合理的预算管理和良好的绩效评价机制是关键。由于我国有关企业预算管理和绩效评价研究起步较晚,所以目前我国企业有关这方面还存在着严重问题,在一定程度上阻碍着企业的发展。所以加强预算管理与绩效评价体制建设是我国企业最迫切任务。
Since the reform and opening up, China’s economy has entered a stage of rapid development. The main driving force of China’s economic growth is the enterprise. As the market economy system continues to reform and perfection, China’s economic system has become more and more mature. The number of enterprises in our country has risen linearly in recent ten years . The increase of the number of enterprises and the acceleration of economic globalization make our enterprises now face a severe test. And a business in order to develop well, its reasonable budget management and good performance evaluation mechanism is the key. Since the research on budget management and performance evaluation of our country started relatively late, there are still some serious problems in our country concerning this aspect at present, which hinders the development of enterprises to a certain extent. Therefore, strengthening the budget management and performance evaluation system is the most urgent task for our enterprises.