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绩效评价和全面预算管理的有效结合能够实现企业核心竞争力的提升,这已经在西方发达国家的企业管理中得到了时间证明,由于我国现代化管理水平相对较低,在全面预算和绩效评价的结合方面还存在着一些问题,本文研究的重点就是从这些问题出发来分析实现全面预算和绩效评价相结合措施,从而为提升我国企业的核心竞争力提供一些有益的参考。
The effective combination of performance evaluation and overall budget management can improve the core competitiveness of enterprises. This has been proved in time in the management of enterprises in western developed countries. Due to the relatively low level of modern management in our country, the combination of overall budget and performance evaluation There are still some problems. The key point of this paper is to analyze and realize the combination of overall budget and performance evaluation from these problems, so as to provide some useful references for enhancing the core competitiveness of Chinese enterprises.