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企业预算是一种系统的方法,用来分配企业的财务、实物及人力等资源,以实现企业既定的战略目标。企业可以通过预算来监控战略目标的实施进度,有助于控制开支,并预测企业的现金流量与利润。为了检查预算的执行情况和执行结果,必须把预算的考核结果与各单位的工资、奖金挂钩,与经理的任免、升降、奖惩挂钩。现代企业业绩评价体系克服了传统评价体系的片面性和短期性,定量指标和定性指标相结合,有形业绩评价和无形业绩评价相结合,较之于传统评价体系更科学、更合理。
Enterprise budgeting is a systematic method for allocating resources such as financial, physical and human resources of an enterprise in order to achieve the established strategic objectives of the enterprise. Businesses can monitor the progress of their strategic objectives through budgets, control spending and forecast cash flows and profits. In order to check the implementation of the budget and the implementation of the results, the assessment results of the budget must be linked with the salaries and bonuses of all units and linked with the appointment, dismissal, promotion and rewards of the managers. The modern enterprise performance evaluation system overcomes the one-sidedness and short-term nature of the traditional evaluation system. The combination of quantitative index and qualitative index, the combination of tangible performance evaluation and intangible performance evaluation, is more scientific and more reasonable than the traditional evaluation system.