财务预算对企业绩效管理的影响研究

摘要

本文主要探讨了财务预算在企业绩效管理中的作用以及对企业绩效管理的影响。从降低员工积极性与创新性、阻碍企业经营决策、误导企业发展战略三个方面阐述了财务预算对企业绩效管理的不利影响，并提出了增强员工参与感、优化财务预算建立和增强管理决策的灵活性三个解决策略。本文旨在引起企业对财务预算的重视，加强预算管理，提高企业绩效。

关键词：财务预算、企业绩效管理、影响、解决策略。

This article focuses on the role of financial budgeting in enterprise performance management and its impact on enterprise performance management. From the perspectives of reducing employee motivation and innovation, hindering enterprise decision-making, and misleading enterprise development strategy, the negative impact of financial budgeting on enterprise performance management is expounded. Three solutions are proposed, including enhancing employee engagement, optimizing financial budgeting processes, and improving the flexibility of management decision-making. The purpose of this article is to raise awareness of the importance of financial budgeting, strengthen budget management, and improve enterprise performance.

Keywords: financial budgeting, enterprise performance management, impact, solutions.

一、引言

二、财务预算的概念和原理

1、财务预算的概念和基本原则

2、财务预算的编制方法和步骤

3、财务预算在绩效管理中的作用

三、财务预算对企业绩效管理的影响

1. 降低员工积极性与创新性

2. 阻碍企业经营决策

3. 误导企业发展战略

四、财务预算对企业绩效管理影响的解决策略

1. 增强员工参与感