Application And Research On Performance Evaluation In Combination With The Overall Budget Management

As the evaluation method of scientific performance evaluation, a series of indicators are interrelated by the articulation, to the comprehensive evaluation of enterprise profitability, asset quality, debt risk and sustainable development level, value guidance by the performance evaluation of the enterprise, the behavior orientation guide to performance evaluation, fully mobilize the enthusiasm of managers and employees enthusiasm, improve enterprise performance evaluation level, promote the sustainable development of enterprises. One of the main methods of comprehensive budget management as the enterprise, the enterprise strategic planning and implementation to the annual budget target, through the full participation, goal decomposition layers, dynamic process control, closed management results of the implementation of strict examination, the market pressure into motive internal management mechanism, the effective integration of enterprise resources, through the ladder the annual budget goals to achieve the strategic objectives of enterprises.Since the SASAC issued "the implementation of comprehensive performance evaluation of central enterprises since the rules", the overall budget management and performance evaluation management as a strategic planning and management of integrated scientific method of management control, has been the most enterprises cognition, and in practice, gradually improve and perfect, to the enterprise to realize from the extensive mode to the benefit model transformation plays a positive role in promoting. At the same time, the influences of different industries, different management systems and methods of management, performance evaluation management there are many obstacles. The purpose of this study is combined with the actual situation of the state-owned enterprise, make a further study of the system, based on the existing problems, put forward reasonable solution.Theoretical analysis was carried out based on the comprehensive budget management and performance evaluation management system, to provide theoretical basis for enterprises to implement this system, analysis of the implementation of the development of combined with the central enterprises comprehensive budget management and performance evaluation management system, proposed to the double angles of theory and practice to examine the performance evaluation of leading front budget budget point of view, whether science certification on its theory, whether the operation practice, and this comes from practice and innovative management ideas to rise to the height of theory, and make up the insufficiency, outstanding key, simple operation, perfect practice.The core financial performance evaluation is the front prognostics performance evaluation in the analysis of management forward, front of comprehensive budget execution results end forward to the budget, the budget performance evaluation of pre diagnosis, without changing the process and method of performance evaluation, only to change the input port of the data source, performed by the original comprehensive budget data into comprehensive budget data, from the original to the enterprise operational efficiency and the performance of the post evaluation of comprehensive budget proposal for pre diagnosis, simulation to evaluate the performance of the budget, comprehensive evaluation of overall budget plan is reasonable, and optimize the design, performance evaluation has more functions than forward-looking and risk prevention and control. Through the performance evaluation of pre diagnosis of overall budget, optimize financial structure and industrial structure, realize the enterprise reasonable allocation of resources, improve business efficiency.This paper mainly adopts the analysis of field interviews, questionnaire, data comparison method and literature research. Through the extensive collection of literature, learning from advanced management knowledge and theory, to provide sufficient theoretical support for this view. The management practice of the author’s company as a carrier, combined with the present situation of overall budget management and performance evaluation of normative analysis and empirical analysis, new management target of enterprise performance evaluation and the overall budget front prognostics binding mode, in-depth analysis of its essence and law, to rise to the level of theory.