以业绩为导向还是以真实为导向,成为预算考评制度设计中一个两难选择预算考评涉及目标导向和执行力度,两者相辅相成,在很大程度上影响着预算责任人或执行者的行为取向。通过设计合理的预算考评制度,一方面能够使预算目标转化为具体、量化的要求,使企业发展战略和规划要求得以明晰;另一方面,也能够强化预算执行的重要 Performance-oriented or real-oriented, becoming a dilemma in the design of budget evaluation system. The assessment of budget involves goal orientation and execution, and the two are mutually reinforcing and largely affect the behavior orientation of the budget owner or executor. By designing a reasonable budget evaluation system, on the one hand, the budget target can be transformed into specific and quantitative requirements so as to make the enterprise development strategy and planning requirements clear; on the other hand, it can also strengthen the importance of budget execution