| Since Total Budgeting Management System was introduced to our country in the early of the eighties last century, which is widely used in our country especially in the large and medium-sized enterprise that obtained the good achievement, too. However, the function of enterprise's budgeting appraisal has not got full play, incentive function of budgeting receives heavy restriction as well, so it is urgent to have a research on the budgeting appraisal. Meanwhile, with the arrival of the knowledge economy, the defects of traditional financial appraisal are exposed day by day: Lacking the long-term eyes, paying attention to the immediate interests, lacking the sense of risk controlling, ignoring non- financial appraisal, etc. With the unity of the global economy, the enterprises are faced with the 3 kinds of changes: (Internationalizing, financing and knowledge), this requires enterprises to strengthen inner management control urgently and raise the efficiency. As the important management-controlling tool, the problems on enterprise's budget management should be solved at first, besides the budget appraisal plays a linking role in the management of the budget. Therefore it is of great sense to have a research on the budgeting appraisal and of necessity to better and improve it.This thesis mainly explains the following questions: 1,the development of performance appraisal of the domestic and abroad and the existing problem in the enterprise's performance appraisal. The performance appraisal is still not deep enough compared with foreign country's researches. We mainly rely on financial appraisal to appraise, and the method is relatively unique. There is certain disparity compared with overseas enterprise's performance appraisal. 2,Theoretical foundation on performance appraisal. There is mainly 6 theories: (1) " maximum ", " minimum theory ". That is to say, we obtain the maximum profit with minimum cost, the relation between income and expense is the basic relation in business performance appraise, it is the basic rule for the business performance appraisal to follow the " maximum ", " minimum " rule. (2),the Agency theory. The objective nonconformity and asymmetry in trusting and agent relation determines the logic foundation of the enterprise inner performance appraisal. (3),Incentive and constraint theory. Set up scientific enterprise performance appraisal system and appraise the performance, which provide the most basic basis to determine the income level of the agent. (4),Behavioral science theory. Good performance appraisal can fully arouse the enthusiasm of the staff and will bring its functions into full play. (5), Economics theory of information. Acquisition of information needs cost, when we set up performance appraisal system, we should have the sense of cost. (6),Contingency theory of management . There is no unalterable, generally suitable, best performance appraisal system in practice. All enterprises should make their own performance appraisal systems according to their own characteristic. 3,the setting-up and perfection of the budget standard of the appraisal system. The budgeting controlling standard must combine enterprise's current situation, analyze the historical data of the enterprises, study the relevant data of the same trade and similar enterprises, and keep unanimity with the strategy, fully consider the environmental uncertainty in the future. 4, Establish the performance appraisal system. With Balance Score Card,it is easy for us to combine financial index with financial index. 5, Carry on the positive research on performance appraisal.The main innovative aspects of this thesis are the followings: (1),Explaining the necessity and feasibility of the performance appraisal's existence from the theory. (2),the Setting-up of the budgeting controlling standard. the budgeting controlling standard must combine enterprise's current situation , analyze the historical data of enterprises, study the relevant data of the same trade and similar enterprise, and keep unanimi...
|
PDF Full Text Request