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伴随着改革开放逐渐深入的脚步,我们的经济环境也在逐渐走向成熟。企业为提高自己的竞争力,都在尝试采取不同的措施,希望能够提高自己的综合竞争力。在发展的过程中,财务预算和绩效考核机制的完善将给企业的发展带来良好的发展作用。财务预算与绩效考核是相辅相成的两个概念。绩效考核指标的制定需要依靠合理的财务预算,同样,绩效考核的结果也可以体现出财务预算指标的合理性。本文将从绩效考核和财务预算之间的联系入手,浅析两者之间的联系及制定财务预算与考核之间的内在意义。
With the gradual pace of reform and opening up, our economic environment is gradually maturing. Enterprises to improve their competitiveness, are trying to take different measures, hoping to improve their overall competitiveness. In the process of development, the improvement of the financial budget and performance appraisal mechanism will bring a good development effect to the development of enterprises. Financial budget and performance appraisal are two concepts that complement each other. Performance appraisal indicators need to rely on a reasonable financial budget, the same, the results of performance appraisal can also reflect the financial budget indicators are reasonable. This article will start with the connection between performance appraisal and financial budgeting, analyzing the relationship between the two and establishing the intrinsic meaning between financial budgeting and appraisal.