内控视角下企业预算绩效管理策略

The Strategies of Enterprise Budget Performance Management from the Perspective of Internal Control

新经济环境下,市场竞争激烈,产品同质化问题突出,企业要想保持竞争优势,就要优化资源配置结构,加强预算控制,开展绩效管理。内部控制与预算绩效管理的有机融合,可全面增强企业的预算控制能力,提高企业财务管理的效率和质量,监控、预防预算风险的发生,为企业达成绩效目标奠定基础。然而很多企业在预算绩效管理方面存在不足,相关管理制度存在缺陷,预算绩效管理与内部控制衔接不畅。因此,论文对内部控制与预算绩效管理进行了简单介绍,归纳了内控视角下企业预算绩效管理存在的问题,并结合实际工作经验提出了合理改善建议。

Under the new economic environment,the market competition is fierce and the problem of product homogenization is prominent.If enterprises want to maintain their competitive advantage,they must optimize the resource allocation structure,strengthen budget control and carry out performance management.The organic integration of internal control and budget performance management can comprehensively enhance the ability of budget control of the enterprise,improve the efficiency and quality of enterprise financial management,monitor and prevent the occurrence of budget risk,and lay the foundation for the enterprise to achieve performance objective.However,in many enterprises,there are deficiencies existing in budget performance management,related management systems are defective,and the connection between budget performance management and internal control is not smooth.Therefore,the paper briefly introduces the internal control and budget performance management,summarizes the problems existing in enterprise budget performance management from the perspective of internal control,and puts forward reasonable improvement suggestions combined with practical work experience.