预算管理是企业管理中较为重要的内容,能将企业各个部门的管理工作以及企业的生产和经营活动较好地融合起来,使得企业整体的经济效率和管理效率大大提升。绩效考核作为预算管理中的关键环节,也是提升员工和企业绩效的重要手段,理所应当地成为提升企业管理效率的重要工具,应该体现在企业的各个环节。本文将从当前国内企业面临的绩效考核问题出发,对预算管理进行具体分析,并针对相应的问题,提出了科学的绩效考核方法,以供参考。 Budget management is a more important part of business management. It can bring the management of each department of the enterprise and the production and management activities of the enterprise into a better combination, which greatly improves the overall economic efficiency and management efficiency of the enterprise. As a key part of budget management, performance appraisal is also an important means to enhance the performance of employees and enterprises. It should be an important tool to enhance the efficiency of enterprise management, which should be reflected in all aspects of the enterprise. This article will proceed from the current domestic enterprises face the performance appraisal issues, the specific analysis of budget management, and for the corresponding problems, put forward a scientific performance appraisal method for reference.