企业预算管理与绩效管理融合的策略
Strategy of Integration of Budget Management and Performance Management of Enterprises

文章结合现代企业的业财一体化融合背景，对企业预算管理及其绩效管理之间的融合策略展开分析。包括企业预算管理和绩效管理及其融合介绍，企业预算管理和绩效管理之间的主要融合策略分析。经分析可知，企业预算管理与绩效管理之间存在紧密联系，将两者有效融合在一起，可实现企业整体管理水平的显著提升；并提出基于融合细则、融合工作协同、绩效评价支持与预算管理架构基础下的融合策略。笔者希望通过此次分析，可以为现代企业中的预算管理及其绩效管理融合提供一定参考，以提升其管理工作水平。
The article combines the background of the integration of business and finance in modern enterprises to analyze the integration strategy between enterprise budget management and performance management. This includes an introduction to enterprise budget management and performance management and their integration, as well as an analysis of the main integration strategies between enterprise budget management and performance management. Through analysis, it can be concluded that there is a close connection between budget management and performance management in enterprises. Effectively integrating the two can significantly improve the overall management level of the enterprise; And propose a fusion strategy based on fusion rules, fusion work collaboration, performance evaluation support, and budget management architecture. The author hopes that this analysis can provide some reference for the integration of budget management and performance management in modern enterprises, in order to improve their management level.