摘要
当下,经济全球化趋势愈发明显,市场竞争日益激烈,企业面临的挑战不容小觑。因此,企业开始采用绩效管理,旨在进一步增强自身发展能力,获得更多经济收益。然而,目前我国大部分企业应用绩效管理的实施效果都未能达到理想预期。由于财务管理是企业运营的出发点和落脚点,因此,要权衡好财务管理目标和绩效评价之间的关系。文章基于现代企业的财务管理目标,对绩效管理与财务管理目标之间的关系进行了具体分析,并针对我国目前绩效评价体系存在的问题提出了改进措施。
At present,the trend of economic globalization is becoming more and more obvious,and the market competition is becoming increasingly fierce.The challenges faced by enterprises should not be underestimated.Therefore,enterprises have begun to adopt performance management,aiming to further enhance their own development capability and obtain more economic benefits.However,the implementation effect of performance management in most enterprises in China has failed to reach the ideal expectation.Since financial management is the starting point and foothold of enterprise operations,it is necessary to balance the relationship between financial management objectives and performance evaluation.Based on the financial management objectives of modern enterprises,this paper analyzes the relationship between performance management and financial management objectives,and proposes improvement measures for the problems existing in current performance evaluation system.
作者
卜晓美
BU Xiao-mei(Shanxi Vocational University of Engineering Science and Technology)
出处
《当代会计》
2022年第5期67-69,共3页
Contemporary Accounting
关键词
财务管理目标
现代企业
绩效评价
financial management objective
modern enterprise
performance evaluation
