| 基于绩效预算管理的企业业绩评价体系设计 |
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| 引用本文： | 龚巧莉.基于绩效预算管理的企业业绩评价体系设计[J].新疆大学学报(社会科学版),2008,36(6):14-16. |
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| 作者姓名： | 龚巧莉 |
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| 作者单位： | 新疆财经大学会计学院,新疆乌鲁木齐,830012 |
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| 摘 要： | 绩效预算管理是企业全面预算管理的重要组成部分。在绩效预算管理中，企业不仅要实现经济效益，还要实现社会效益。因而，在企业业绩评价体系的设计中，就要从经济效益和社会效益两个方面，实施系统的定量分析和评估，即从财务与非财务两方面评价其经营业绩，从其承担的社会责任等方面评价其社会效益。
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| 关 键 词： | 绩效预算 企业 业绩评价体系 |
On the Enterprise Evaluation System of Operating Performance Based on Performance-Budget Management |
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| GONG Qiao-li.On the Enterprise Evaluation System of Operating Performance Based on Performance-Budget Management[J].Journal of Xinjiang University,2008,36(6):14-16. |
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| Authors: | GONG Qiao-li |
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| Institution: | GONG Qiao-li (College of Accounting, Xinjiang University of Finance and Economics, Urumqi, Xinjiang, 830012) |
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| Abstract: | Performance-budget management is an important part of the comprehensive corporate budget management.Enterprises should focus on not only economic profit but social profit as well. The enterprise evaluation system of operating performance is to analyze and assess its operating performance from financial and non-financial perspectives and evaluate its social profit from the responsibility it has taken on. |
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| Keywords: | performance budget enterprise evaluation system of operating performance |
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