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1.全面预算考评的含义预算考评是对企业内部各级责任部门或责任中心预算执行结果进行的考核和评价,是管理者对执行者实行的一种有效的激励和约束形式。预算考评具有两层含义,一是对整个预算管理系统的考评,即对企业经营业绩的评价,它是完善并优化整个预算管理系统的有效措施;二是对预算执行者的考核及其业绩的评价,它是实现预算约束与激励作用的必要措施。
1. The meaning of a comprehensive budget assessment Budget assessment is the assessment and evaluation of the budget execution results of the responsible departments or responsible centers at all levels within an enterprise. It is an effective incentive and restraint form that the managers implement to the executor. Budget evaluation has two meanings. The first is the evaluation of the entire budget management system, that is, the evaluation of the business performance of the enterprise. It is an effective measure to improve and optimize the entire budget management system. The second is to evaluate the performance of the budget executor and its performance Evaluation, it is necessary to achieve the role of budget constraints and incentives.