论企业绩效预算的编制与考核

On the Formulation and Appraisal of Enterprise Performance Budget

绩效预算制度最初是国家预算的一种"结果导向"预算,将它的原理用于企业预算,利用企业投入与产出的量化信息,把企业资金分配与部门的绩效更紧密地结合起来,形成企业预算模式。在阐述绩效预算编制流程的基础上,对绩效考核制度如何保障年度预算管理进行论述,以期用完善的预算管理体系以及有效的绩效考核制度保障企业年度经营目标得以实现,切实发挥绩效预算管理与考核在企业管理中的作用。

Performance budget system is originally the output - oriented budget of national budget, which forms enterprise budget mode by making use of the quantization information of input and result and closely combining the capital distribution of enterprise and the performance of departments. On the basis of performance budget formulation procedure this paper fo- cuses on how performance appraisal system guarantees the annual budget management so that mature budget management system and efficient performance appraisal system can ensure the realization of the annual goal of enterprise and the performance budget management and appraisal system can play an active role in the management of enterprise.