决算精益化管理策略在企业绩效优化中的研究

市场竞争之激烈,使企业必须通过细致的管理策略来提高业绩,这是无可忽视的重要问题。依据决算精益化管理的理念,展开了对企业提高业绩的一次深入探索。理论上对这一管理理念进行了解读,并据此建立了业绩提升的管理模型。运用定性与定量的研究手法,通过对多家企业进行事例研究,证实了运用决算精益化管理,无疑可以有效降低决算的成本,减少错误发生,提升决算的精确度,进而达到提升企业业绩的目标。值得一提的是,若要成功应用决算精益化管理,企业的高层必须对其理念有深入的理解和坚定的支持,同时在管理过程中需要整个团队的紧密配合。充分结合研究成果,可为企业如何落实决算精益化管理提供参考,助力企业业绩的提高。

论《预算法实施条例》的改革地位与实施途径

中外国家发展进程表明,每次国家预算改革的重大举措往往处于关键的时间节点,现代预算制度产生、改革和发展就是推进预算法治化、提高预算绩效的进程,并成为支撑国家治理现代化、推动人类社会进步、促进国家治理结构和治理能力现代化的基石。我国创新了一系列政府预算绩效管理制度,今年新《预算法实施条例》的颁发与实施正处于关键的历史时期,如何贯彻落实预算新规至关重要,因此需要研究有效落实《预算法实施条例》的着力点和途径。

Effectiveness of Budgetary Entities

This paper acquaints readers with the practice of effectiveness evaluation in the public sector. The purpose of this paper is to study performance measurement according to the changes in public sector reform by focusing on performance-based budgeting in Russia. This paper suggests that the construction process of performance measurement should be aligned with outputs and outcomes of budget policy. The main research materials for this paper are based on data from a survey and follow-up interviews of budgetary managers and accountants. The survey result sets priorities and weighted some indicators to the measurement of effectiveness in the public sector. The data of this study were not large, but the study led to understanding how effectiveness is seen by budgetary managers and how measurement systems should be structured. Texts and contents from different sources such as financial annual reports and budgetary entities＇ websites provided insightful and interesting findings.