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全面预算是以企业全部生产经营过程为主体,利用量化手段对电厂未来的生产、经营、费用成本、财务等全方面计划安排的管理模式;而绩效评价是对企业一段时间内的经营业绩和效益利用实证和规范分析的方法做出客观、公正评判的行为。借助发达国家的相关经验,通过绩效评价与全面预算相融合的方法可以显著提高企业的核心竞争力。作为新兴的产业,风电装备制造业的企业预算和绩效评价仍存在不少问题,因此,全面预算与绩效评价融合发展不失为该行业财务管理的重要趋势。
The overall budget is based on the whole production and operation process of the enterprise as the main body, and quantifies the management mode of the planned production, operation, cost, finance and other aspects of the plant in the future by means of quantification; and the performance evaluation is the management performance of the enterprise over a period of time Use of empirical and normative analysis methods to make objective and fair judgments. With the experience of developed countries, the method of integrating performance evaluation and overall budget can significantly improve the core competitiveness of enterprises. As a new industry, there are still many problems in the enterprise budget and performance evaluation of the wind power equipment manufacturing industry. Therefore, the integration of overall budget and performance evaluation is an important trend in the financial management of the industry.