摘 要：随着经济全球化和市场竞争加剧，企业预算管理与绩效评价体系的优化成为提升企业管理水平和竞争力的关键。本研究旨在构建一套科学、系统的预算管理与绩效评价框架，以解决传统模式中目标脱节、反馈滞后及激励不足等问题。通过文献分析、案例研究和实证调查相结合的方法，本文系统探讨了预算编制、执行监控与绩效评估之间的互动关系，并提出基于战略导向的动态闭环管理模式。研究结果表明，将预算管理与绩效评价深度融合，能够显著提高资源配置效率和组织协同能力。此外，本研究创新性地引入大数据分析技术，用于实时监测预算执行情况并调整绩效指标，从而增强了体系的灵活性与适应性。总体而言，该研究为企业提供了可操作性强的管理工具，同时为相关理论发展贡献了实践依据，具有重要的学术价值和应用前景。
关键词：预算管理；绩效评价；战略导向
Abstract：With the deepening of economic globalization and intensifying market competition, the optimization of corporate budget management and performance evaluation systems has become a critical factor in enhancing management efficiency and competitiveness. This study aims to construct a scientific and systematic fr amework for budget management and performance evaluation to address issues such as goal misalignment, delayed feedback, and insufficient incentives inherent in traditional models. By integrating literature analysis, case studies, and empirical investigations, this paper systematically explores the interactive relationships among budget formulation, execution monitoring, and performance assessment, proposing a dynamically closed-loop management model oriented toward strategic goals. The findings indicate that the deep integration of budget management and performance evaluation can significantly improve resource allocation efficiency and organizational synergy. Additionally, this research innovatively incorporates big data analytics to enable real-time monitoring of budget implementation and dynamic adjustment of performance indicators, thereby enhancing the flexibility and adaptability of the system. Overall, this study provides enterprises with a highly operational management tool while contributing practical evidence to the development of relevant theories, demonstrating significant academic value and application potential.
Keywords: Budget Management；Performance Evaluation；Strategy Orientation
目 录
引言 1
一、企业预算管理基础研究 1
(一)预算管理的理论框架 1
(二)预算编制的关键环节 2
(三)预算执行与控制机制 2
二、绩效评价体系构建分析 3
(一)绩效评价的核心要素 3
(二)指标体系的设计原则 3
(三)数据收集与分析方法 4
三、预算管理与绩效评价的关联性研究 4
(一)预算目标与绩效指标的对接 4
(二)资源配置的协同效应 5
(三)动态调整机制的设计 5
四、体系优化与实践应用探讨 6
(一)优化策略的提出与验证 6
(二)实施过程中的挑战与应对 6
(三)案例分析与经验总结 7
结论 7
参考文献 9
致谢 9
关键词：预算管理；绩效评价；战略导向
Abstract：With the deepening of economic globalization and intensifying market competition, the optimization of corporate budget management and performance evaluation systems has become a critical factor in enhancing management efficiency and competitiveness. This study aims to construct a scientific and systematic fr amework for budget management and performance evaluation to address issues such as goal misalignment, delayed feedback, and insufficient incentives inherent in traditional models. By integrating literature analysis, case studies, and empirical investigations, this paper systematically explores the interactive relationships among budget formulation, execution monitoring, and performance assessment, proposing a dynamically closed-loop management model oriented toward strategic goals. The findings indicate that the deep integration of budget management and performance evaluation can significantly improve resource allocation efficiency and organizational synergy. Additionally, this research innovatively incorporates big data analytics to enable real-time monitoring of budget implementation and dynamic adjustment of performance indicators, thereby enhancing the flexibility and adaptability of the system. Overall, this study provides enterprises with a highly operational management tool while contributing practical evidence to the development of relevant theories, demonstrating significant academic value and application potential.
Keywords: Budget Management；Performance Evaluation；Strategy Orientation
目 录
引言 1
一、企业预算管理基础研究 1
(一)预算管理的理论框架 1
(二)预算编制的关键环节 2
(三)预算执行与控制机制 2
二、绩效评价体系构建分析 3
(一)绩效评价的核心要素 3
(二)指标体系的设计原则 3
(三)数据收集与分析方法 4
三、预算管理与绩效评价的关联性研究 4
(一)预算目标与绩效指标的对接 4
(二)资源配置的协同效应 5
(三)动态调整机制的设计 5
四、体系优化与实践应用探讨 6
(一)优化策略的提出与验证 6
(二)实施过程中的挑战与应对 6
(三)案例分析与经验总结 7
结论 7
参考文献 9
致谢 9
