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自改革开放三十多年来,中国经济增长速度从高速发展到现在趋势有所放缓,在这样的经济环境下,企业想要生存下来,甚至在行业中处于领先地位,就必须想方设法从各方面提高企业的实力。现在我国很多企业在预算管理方面已经取得了一些成绩,企业预算管理就是通过一种系统的方法实现企业的战略目标和即期利润。目前企业的预算管理以及业绩评价体系仍存在一些不足,通过对这些不足之处的分析,提出加强企业预算管理和业绩评价体系的方法。
Since the reform and opening up for more than 30 years, the trend of China’s economic growth has slowed down from rapid development to the present. In such an economic environment, if enterprises want to survive or even lead in the industry, they must find ways Improve the strength of enterprises. At present, many enterprises in our country have made some achievements in budget management. Enterprise budget management is to realize the strategic goal and immediate profit of the enterprise through a systematic approach. At present, there are still some shortcomings in the budget management and performance evaluation system of the enterprise. By analyzing these shortcomings, the methods to strengthen the budget management and performance evaluation system are put forward.