运用财务预算与绩效评价规则促进企业动力变革  

Apply Financial Budget and Performance Evaluation Rules to Promote the Dynamic Transformation of Enterprises

作　　者：蒋为 JIANG Wei(Finance＆ Accounting Department,Bayi Iron＆ Steel Co.,Baosteel Grou)

机构地区：[1]宝钢集团八钢公司经营财务部

出　　处：《新疆钢铁》2018年第2期53-55,共3页Xinjiang Iron and Steel

摘　　要：文章阐述了财务预算和绩效评价目的和意义,分析它们之间的关系。介绍了某企业综合运用财务预算管理和绩效评价规则的实践过程,充分调动企业组织和人才活力,使企业更加关注过程改善,增强了企业内生动力变革。This article explains the purpose and significance of financial budgeting and performance evaluation, and analyzesthe relationship between them. With a company＇s practice, it comprehensively applies financial budget managementand performance evaluation rules to fully mobilize the vitality of corporate organizations and talents, so that enterprises paymore attention to process improvement. Increased endogenous power reform in the company.

关 键 词：财务预算 绩效评价 动力变革 

分 类 号：F406.72[经济管理—产业经济]