基于绩效预算管理的企业业绩评价体系设计

On the Enterprise Evaluation System of Operating Performance Based on Performance-Budget Management

绩效预算管理是企业全面预算管理的重要组成部分。在绩效预算管理中,企业不仅要实现经济效益,还要实现社会效益。因而,在企业业绩评价体系的设计中,就要从经济效益和社会效益两个方面,实施系统的定量分析和评估,即从财务与非财务两方面评价其经营业绩,从其承担的社会责任等方面评价其社会效益。

Performance-budget management is an important part of the comprehensive corporate budget management.Enterprises should focus on not only economic profit but social profit as well. The enterprise evaluation system of operating performance is to analyze and assess its operating performance from financial and non-financial perspectives and evaluate its social profit from the responsibility it has taken on.