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企业战略是对企业长远发展的一种谋划,它决定了企业在以后相当长的一段时间内的目标和方向;企业绩效是对组织或个人设定合理目标,使员工向着组织期望的方向努力,从而提高个人和组织绩效的有效激励约束机制。全面预算管理作为向前承接战略、向后引领考核的重要中间环节,是对企业整体经营活动一系列量化的计划安排,能够建立业务运营主线和财务运营基线,细化企业战略规划和年度经营计划,根据计划分配资源,有利于战略规划与年度经营计划的受控执行;是企业实施绩效管理的基础,是进行全员绩效考核的主要依据,通过预算与绩效管理相结合,使企业对其部门和员工的考核真正做到“有章可循,有法可依”。
Enterprise strategy is a plan for the long-term development of the enterprise. It determines the target and direction of the enterprise in a long period of time afterwards. The enterprise performance is to set reasonable goals for the organization or individual so that the staff can work toward the expectation of the organization, Thereby enhancing the individual and organizational performance of the effective incentive and restraint mechanisms. As an important intermediate link in taking forward the strategy and leading the examination, Total Budget Management is a series of quantitative plan for the overall business activities of the enterprise. It can establish business operation main line and financial operation baseline, and refine enterprise strategic planning and annual business plan , According to the plan to allocate resources, is conducive to the strategic implementation of the plan and the annual operation of the controlled implementation; is the basis for enterprises to implement performance management, performance evaluation is the main basis for the whole, through budget and performance management combined to enable enterprises to their departments And employees really do “rules to follow, there is law to follow ”.