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预算管理既然是一个全员参与的过程,那么就不能没有责任制度,而有效的责任制度离不开对工作业绩的考核。企业只有对全面预算管理有了全面而深刻地认识,才能有效实施全面预算管理,最终使其成为实施企业战略与提高经营绩效的工具,从而保证企业战略的进一步落实,降低企业经营风险,提高企业管理效率与经营效益,实现企业价值最大化。
Since budget management is a full participation process, then there can be no responsibility system, and effective responsibility system can not be separated from the performance evaluation. Only comprehensive and profound understanding of total budget management can enterprises effectively implement comprehensive budget management, which ultimately makes them a tool for implementing corporate strategy and improving business performance, so as to ensure the further implementation of corporate strategy, reduce the business risk and improve the enterprise Management efficiency and operational efficiency, to maximize corporate value.