现代化的企业发展过程中,在企业内部逐渐出现以预算管理为主要内容的企业管理体系,具体而言,是指企业在预算的基础上,对员工进行评价与考核的工作。对于企业管理而言,预算管理是较为重要的工作,在企业预算管理中的考核评价是实现企业有效预算的保证。企业内部需要建立考核评价体系,提高企业的核心竞争力。 In the process of modern enterprise development, the enterprise management system with budget management as its main content gradually emerges within the enterprise. Specifically, it refers to the work of evaluating and evaluating employees on the basis of the budget. For business management, budget management is more important work in the enterprise budget management assessment is to achieve effective budget guarantee. Enterprises need to establish evaluation system, improve the core competitiveness of enterprises.