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我国企业在预算管理工作中缺乏有效的预算考核与薪酬激励机制,严重制约了我国预算管理的发展与实践。预算考核主要是对实际执行情况与预算水平进行对比分析,其结果反映了经营管理者受托经济责任的履行情况,也应作为企业制定高管和员工薪酬的重要依据。本文在国内外研究的文献基础上,对预算考核和薪酬激励的相关概念和理论进行了具体界定。本文的研究成果可以为实务中预算考核结果与薪酬激励的实施提供理论指导和建议。
The lack of effective budget examination and salary incentive mechanism in the budget management work of Chinese enterprises has seriously restricted the development and practice of budget management in our country. The budget examination mainly compares the actual implementation with the budget level. The results reflect the fulfillment of economic responsibilities entrusted by the managers and should also serve as an important basis for enterprises to set salary for executives and employees. Based on the literature at home and abroad, this paper defines the related concepts and theories of budget examination and salary incentive. The research results of this paper can provide theoretical guidance and suggestions for the implementation of the budget examination results and salary incentive in practice.