摘要
本文旨在探究预算管理在企业绩效评价中的赋能路径与优化策略。首先阐述了预算管理和企业绩效评价的相关理论基础。然后分析了预算管理在企业绩效评价中的应用现状,包括传统模式和现代模式,以及取得的成效和面临的挑战。接着探讨了预算管理对企业绩效评价的作用机制,如资源配置优化、成本控制强化和战略导向引领等。最后提出了基于预算管理提升企业绩效评价的策略,包括完善预算管理体系、优化绩效评价指标体系以及促进预算管理与绩效评价的协同等。研究表明,通过优化预算管理和绩效评价的融合应用,企业能够更好地应对市场竞争,实现可持续发展。
The purpose of this paper is to explore the empowering paths and optimization strategies of budget management in enterprise performance evaluation. Firstly, the relevant theoretical foundations of budget management and enterprise performance evaluation are elaborated. Then it analyses the current status of the application of budget management in enterprise performance evaluation, including the traditional and modern models, as well as the achievements and challenges. Then it discusses the mechanism of budget management on enterprise performance evaluation, such as the optimization of resource allocation, the strengthening of cost control, and the leading of strategic orientation. Finally, strategies are proposed to improve enterprise performance evaluation based on budget management, including improving the budget management system, optimizing the performance evaluation index system, and promoting synergy between budget management and performance evaluation. The study shows that by optimizing the integration of budget management and performance evaluation, enterprises can better cope with market competition and achieve sustainable development.
出处
《现代管理》
2025年第7期101-110,共10页
Modern Management
基金
1) 河北地质大学教学改革研究与实践项目:基于OBE理念下会计学专业“赛教融合”实践教学改革研究(项目编号:2021J26)
2) 新文科背景下会计一流本科专业建设模式探索与创新研究(项目编号:2022J34)。
