摘要
At present, China's economy has changed from a stage of high-speed growth to a stage of high-quality development. Enterprises need a comprehensive budget performance management system that runs through all aspects of business activities. It connects the formulation of strategic objectives, the completion of objectives, the analysis of problems in implementation, the evaluation of the performance of enterprises and employees, etc. to optimize internal control and realize the vision and strategy of the enterprise. This paper analyzes the main problems existing in the practice at this stage, and puts forward some countermeasures and suggestions to improve the overall budget performance management of enterprises.
