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现代企业之间的竞争,已成为企业战略发展及综合能力的竞争。企业全面预算管理体系是企业战略发展的重要部分,而预算考评指标体系的应用是整个预算管理循环过程中至关重要的组成部分。本文通过对我国传统的预算考评指标应用与现行的预算考评指标应用的对比,结合企业管理的平衡记分卡的理论,试图构建出符合我国企业战略发展的全面预算考评指标体系。
The competition among modern enterprises has become the competition of strategic development and comprehensive ability of enterprises. Enterprise comprehensive budget management system is an important part of the strategic development of enterprises, and the application of the budget evaluation index system is a crucial part of the entire budget management cycle. By comparing the application of our country’s traditional budget appraisal index with the current budget appraisal index, and combining with the theory of balanced scorecard of enterprise management, this article attempts to construct a comprehensive appraisal index system in line with the strategic development of our country’s enterprises.