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随着企业规模的不断扩大和经营业务多元化发展,企业组织形式多向集团化迈进。对待不同业务领域和不同发展地域的子公司成员,集团公司要想实现经济利益最大化,就要积极构建科学的子公司绩效考核指标,不断完善绩效考核体系并建立科学的财务预算制度。因此,本文将着重分析财务预算与绩效考核的关系,并提出集团公司依据财务预算目标优化对子公司绩效考核指标的对策和方法,以期为集团企业的健康发展和获取最大化的经济利益提供一点建议。
With the continuous expansion of the scale of the business and the diversification of business operations, the form of enterprise organization has moved more toward the group. To treat members of different subsidiaries and groups in different business areas and different development regions, the Group Company should actively construct the scientific performance indicators for its subsidiaries in order to maximize its economic benefits, continuously improve the performance appraisal system and establish a scientific financial budget system. Therefore, this article will focus on the analysis of the relationship between financial budget and performance appraisal, and put forward some countermeasures and methods for group companies to optimize indicators of performance appraisal for their subsidiaries according to their financial budget objectives so as to provide a little help for the healthy development of the group enterprises and the maximization of economic benefits Suggest.