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凡事预则立,不预则废。预算是公司治理的重要方法之一,财务预算无疑是公司预算的重要组成部分;绩效考评则是公司为了对企业经营者的管理行为而进行的一种综合表现评价与综合结论。本文围绕财务预算与绩效考评试展开研究,从二者的内涵入手,试探讨了财务预算与绩效考评的作用及关系,并于文中指出企业在财务预算管理和绩效考评中应注意的问题。希望有助于我国企业的发展。
Forewarned is forearmed, without prejudging the waste. Budget is one of the important methods of corporate governance. Financial budget is undoubtedly an important part of company budget. Performance appraisal is a comprehensive performance evaluation and comprehensive conclusion of the company in order to manage the business operators. This paper focuses on the financial budget and performance appraisal test research, starting from the connotation of both, discusses the role and relationship between financial budget and performance appraisal, and points out the problems that enterprises should pay attention to in financial budget management and performance appraisal. Hope to help the development of our business.