摘 要
随着经济全球化和市场竞争的加剧，企业面临复杂多变的经营环境，传统的财务预算管理难以适应现代企业管理需求，绩效导向的财务预算管理成为提升企业竞争力的有效途径。本研究旨在构建一个以绩效为导向的财务预算管理框架，通过整合战略规划、业务流程与财务资源，实现企业资源配置优化与绩效提升。基于全面预算管理理论、绩效管理理论等，采用文献研究法梳理相关理论基础，运用案例分析法选取具有代表性的企业进行深入剖析，结合问卷调查获取一手数据，利用统计分析方法处理数据并总结规律。研究发现，该框架能够将企业战略目标有效分解至各部门各环节，使预算编制更贴合实际运营情况，预算执行过程中的动态监控与调整机制确保了预算的灵活性与准确性，绩效评价体系则为员工激励提供了科学依据。
关键词：绩效导向 财务预算管理 战略规划
Abstract
With the intensification of economic globalization and market competition, enterprises are faced with a complex and changeable business environment, the traditional financial budget management is difficult to adapt to the needs of modern enterprise management, performance-oriented financial budget management has become an effective way to enhance the competitiveness of enterprises. This study aims to build a performance-oriented financial budget management fr amework to optimize enterprise resource allocation and improve its performance by integrating strategic planning, business processes and financial resources. Based on the comprehensive budget management theory and performance management theory, literature research method is used to sort out the relevant theoretical basis, case analysis method is used to select representative enterprises for in-depth analysis, first-hand data is obtained in combination with questionnaire survey, and statistical analysis method is used to process data and summarize the rules. It is found that this fr amework can effectively decompose the strategic ob jectives of the enterprise to each department and each link, so that the budget preparation is more in line with the actual operation situation. The dynamic monitoring and adjustment mechanism in the budget implementation process ensures the flexibility and accuracy of the budget, and the performance evaluation system provides a scientific basis for employee incentive.
Keyword:Performance Orientation Financial Budget Management Strategic Planning
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与思路 2
2绩效导向的预算管理理论基础 2
2.1绩效管理基本概念 2
2.2财务预算管理原理 3
2.3绩效导向与预算管理融合 3
3绩效导向的预算编制体系设计 4
3.1预算目标设定原则 4
3.2预算编制流程优化 5
3.3关键绩效指标选取 5
4绩效导向的预算执行与控制 6
4.1预算执行监控机制 6
4.2绩效偏差分析方法 6
4.3动态调整策略制定 7
结论 8
参考文献 9
致谢 10
随着经济全球化和市场竞争的加剧，企业面临复杂多变的经营环境，传统的财务预算管理难以适应现代企业管理需求，绩效导向的财务预算管理成为提升企业竞争力的有效途径。本研究旨在构建一个以绩效为导向的财务预算管理框架，通过整合战略规划、业务流程与财务资源，实现企业资源配置优化与绩效提升。基于全面预算管理理论、绩效管理理论等，采用文献研究法梳理相关理论基础，运用案例分析法选取具有代表性的企业进行深入剖析，结合问卷调查获取一手数据，利用统计分析方法处理数据并总结规律。研究发现，该框架能够将企业战略目标有效分解至各部门各环节，使预算编制更贴合实际运营情况，预算执行过程中的动态监控与调整机制确保了预算的灵活性与准确性，绩效评价体系则为员工激励提供了科学依据。
关键词：绩效导向 财务预算管理 战略规划
Abstract
With the intensification of economic globalization and market competition, enterprises are faced with a complex and changeable business environment, the traditional financial budget management is difficult to adapt to the needs of modern enterprise management, performance-oriented financial budget management has become an effective way to enhance the competitiveness of enterprises. This study aims to build a performance-oriented financial budget management fr amework to optimize enterprise resource allocation and improve its performance by integrating strategic planning, business processes and financial resources. Based on the comprehensive budget management theory and performance management theory, literature research method is used to sort out the relevant theoretical basis, case analysis method is used to select representative enterprises for in-depth analysis, first-hand data is obtained in combination with questionnaire survey, and statistical analysis method is used to process data and summarize the rules. It is found that this fr amework can effectively decompose the strategic ob jectives of the enterprise to each department and each link, so that the budget preparation is more in line with the actual operation situation. The dynamic monitoring and adjustment mechanism in the budget implementation process ensures the flexibility and accuracy of the budget, and the performance evaluation system provides a scientific basis for employee incentive.
Keyword:Performance Orientation Financial Budget Management Strategic Planning
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与思路 2
2绩效导向的预算管理理论基础 2
2.1绩效管理基本概念 2
2.2财务预算管理原理 3
2.3绩效导向与预算管理融合 3
3绩效导向的预算编制体系设计 4
3.1预算目标设定原则 4
3.2预算编制流程优化 5
3.3关键绩效指标选取 5
4绩效导向的预算执行与控制 6
4.1预算执行监控机制 6
4.2绩效偏差分析方法 6
4.3动态调整策略制定 7
结论 8
参考文献 9
致谢 10
