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随着企业治理结构和财务管理理论的不断发展,越来越多的企业将财务预算控制与业绩管理放在了管理工作的核心位置。财务预算控制和业绩评价不仅能够从源头上改善企业的治理结构,为企业节约代理成本,还能够从源头上对员工进行激励,公正、恰当的业绩评价机制能够很好地使员工的个人目标诉求与企业战略目标保持一致。本文主要对财务预算控制与业绩评价在现代化企业管理中的内涵作出了简单表述,同时,介绍了它们在现代企业管理中的实际作用,对于帮助企业更深刻地了解这两个工具的重要作用具有现实意义。
With the continuous development of corporate governance structure and financial management theory, more and more enterprises put financial budget control and performance management at the core of management. Financial budget control and performance evaluation can not only improve corporate governance structure at source but also save agency cost for enterprises and motivate employees from the source. The impartial and proper performance evaluation mechanism can make employee’s personal goal appeal Consistent with corporate strategic goals. This paper mainly gives a brief account of the connotation of financial budget control and performance evaluation in the modern enterprise management. At the same time, it introduces their practical functions in modern enterprise management. It has the important function of helping enterprises to understand these two tools in depth. Realistic meaning.