摘要
预算项目支出在企业生产经营管理中占据了较大比重,做好预算项目支出绩效管理工作,能有效控制资金支出,减少资金浪费,帮助企业防范生产经营活动中面临的各种风险。从预算项目支出绩效管理的内涵和特点着手,分析了企业预算项目支出绩效管理存在的问题,并提出了针对性的优化对策,助力企业的稳健发展。
Budget project expenditure occupies a large proportion in the production and operation management of enterprises,and doing a good job in the performance management of budget project expenditure can effectively control capital expenditure,reduce capital waste,and help enterprises prevent various risks faced in production and operation activities.Starting from the connotation and characteristics of budget project expenditure performance management,this paper analyzes the problems existing in the performance management of enterprise budget project expenditure,and puts forward targeted optimization strategies to support the steady development of enterprises.
作者
王海峰
WANG Hai-feng(Chongqing Shangcheng Technology Co.,Ltd)
出处
《当代会计》
2023年第22期106-108,共3页
Contemporary Accounting
关键词
预算项目支出
绩效管理
企业
budget project expenditure
performance management
enterprise