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与不担负盈利责任的政府部门不同,企业管理均讲究绩效,倡导绩效管理及评估。在企业预算管理这个关键环节,同样也是如此。对此,笔者根据多年的研究,以物流企业为重点论述对象,对企业推进绩效预算管理的必要性进行系统分析,探讨推进企业绩效预算管理的方法和路径,最后在结束语中点明推进企业绩效预算管理的两大主注意要点。
Unlike government departments that do not have profit-making responsibilities, business management focuses on performance and advocates performance management and evaluation. The same is true at the key point of enterprise budget management. In this regard, the author based on years of research, logistics enterprises as the focus of discussion of the object, to promote the performance of corporate budget management the need for a systematic analysis to explore ways and means to promote business performance budget management, and finally in the concluding remarks to promote business performance Budget management of the two main points to note.