随着经济的飞速发展，伴随着传统会计从核算型向管理型的转型，管理会计在企业中 的地位也得到的显著的提高，并且仍在持续提高。而全面预算管理作为管理会计的重要组 成部份，也受到越来越规范的关注。全面预算作为集团企业战略规划的最根本保障，在现 在的企业日常管理过程中，占据着举足轻重的地位，能够使得企业内部的资源得到优化的 配置，全面预算是一种十分重要的战略工具。如今，很多企业为了推动自身核心竞争力的 提升，更好的促进自身管理水平的提升，将全面预算管理作为企业的绩效考核衡量标准。 对企业的经营目标的完成情况需要绩效考核进行综合的评价，全面预算管理与绩效考核二 者相结合可以在提升企业目标完成度的同时提高员工的凝聚力及集体的向心力。 BL公司是一家大型国有集团企业下属的全资子公司，是一家国有独资的金融企业，主 要经营保理业务，虽然公司成立不久，但高额的营业收入及利润促使着公司高速的发展。 本文以BL公司全面预算管理下的绩效考核问题研究为基础，通过运用文献综述法、案例 分析法、问卷调查法等方式，找出BL公司现行的全面预算管理下的绩效考核体系中存在 的问题，并对问题进行归纳分析，找出原因，结合自己的研究提出相应的优化方案。首先， 文章的开篇是绪论部分，注明本篇论文的研究背景及研究意义，并列举国内外学者关于全 面预算管理与绩效考核相关的研究现状，并介绍了本文的研究方法和研究思路以及本文的 创新点及不足之处。其次，在本篇文章中介绍了全面预算管理、绩效考核评价的相关概念， 同时说明了全面预算管理与绩效考核之间的关系：全面预算管理是绩效考核的前提和基础， 而绩效考核是全面预算管理执行的关键，并且介绍了全面预算管理在绩效考核中的起到的 作用。再次，介绍了BL公司的简介、经营情况、以及现行的全面预算管理下的绩效考核 体系，并通过调查问卷的方式得出本文第四部分提出的BL公司现行的全面预算管理下的 绩效考核存在的五个问题：1．全面预算管理下的绩效考核全员参与度低；2．管理层对全 面预算管理下的绩效考核意识薄弱，关键岗位态度随意；3．全面预算管理下的绩效考核 内容并不全面；4．绩效考核机构不健全；5．全面预算管理下的绩效考核与公司的战略目 标脱节，对以上这五个问题进行总结及分析找出导致这些问题存在的原因，然后针对问题 提出相应的优化方案。最后得出结论。 II 本文的创新点：国际上对全面预算管理及绩效考核的研究由来已久，但是将全面预算 管理与绩效考核相结合进行研究的少之又少，本文从横向、纵向两个角度进行分析，从全 面预算的编制到绩效考核的评价全流程的进行分析，并将公司化的全面预算管理纵向延伸 至全体员工，形成全员参与的全面预算管理下的绩效考核体系，有效的提高了员工的参与 度及向心力，更有助于企业的战略目标实现。 关键词：全面预算管理、绩效考核、考核指标、考核主体 III ABSTRACT With the rapid development of economy and the transformation of traditional accounting from accounting to management, the position of management accounting in the enterprise has been significantly improved, and is still improving. As an important part of management accounting, comprehensive budget management has been paid more and more attention. The comprehensive budget, as the most fundamental guarantee of the group's strategic planning, occupies a pivotal position in the daily management process of the present enterprise, and can enable the internal resources of the enterprise to be optimally allocated, the comprehensive budget is a very important strategic tool. Nowadays, in order to promote their core competitiveness and improve their management level, many enterprises regard overall budget management as the standard of performance evaluation. The achievement of the business objectives of the enterprise requires comprehensive evaluation of the performance appraisal, the combination of comprehensive budget management and performance appraisal can improve the degree of achievement of enterprise goals and at the same time improve the cohesion of employees and collective centripetal force. BL company is a wholly-owned subsidiary of a large state-owned group enterprise. It is a wholly-owned financial enterprise, mainly engaged in factoring business, but the high operating income and the profit impels the company the high speed development. This paper is based on the study of performance appraisal under the overall budget management of BL company, by using the methods of literature review, case analysis, questionnaire survey, etc.Find out BL company's current performance appraisal system under the overall budget management of the problems, and summed up the analysis of the problems, find out the reasons, combined with their own research and put forward the corresponding optimization program. First of all, the beginning of the article is the introduction part, indicating the research background and research significance of this paper, and enumerating the domestic and foreign scholars on the overall budget management and performance appraisal related research status, and introduced this article research method and the research mentality as well as this article innovation spot and the insufficiency. Secondly, in this paper, it introduces the related concepts of comprehensive budget management and performance appraisal, and explains the relationship between comprehensive budget management and performance appraisal: comprehensive budget IV management is the premise and foundation of performance appraisal, the performance appraisal is the key to the implementation of the overall budget management, and introduces the role of the overall budget management in the performance appraisal. Thirdly, the introduction of BL company, its operation, and the current performance appraisal system under the overall budget management are introduced, in the fourth part of this paper, we find five problems in the performance appraisal of BL company under the overall budget management: 1. The participation of all staff is low; 2. The management is weak to the performance appraisal consciousness under the overall budget management, the key post attitude is free; 3. The performance appraisal content under the overall budget management is not comprehensive; 4. The performance appraisal organization is not sound; 5. The performance appraisal under the overall budget management is out of line with the company's strategic objectives. The above five problems are summarized and analyzed to find out the causes of these problems, and then the corresponding optimization plan is put forward. And come to a conclusion. The innovation of this paper: The study of comprehensive budget management and performance appraisal has a long history in the world, but the study of the combination of comprehensive budget management and performance appraisal is rare, analyze the whole process from the preparation of the overall budget to the evaluation of the performance appraisal, and extend the corporate comprehensive budget management vertically to all staff, forming the performance appraisal system under the overall budget management with the participation of all staff members, effectively improve the staff participation and centripetal force, more conducive to the achievement of the strategic objectives of the enterprise. Key words: Overall budget management, performance appraisal, appraisal index, appraisal subject V 目录 摘要 ........................... I ABSTRACT ................. III 目录 ............................. V 一、绪论 ..................... 1 （一）研究背景及研究意义 .............................. 1 1．研究背景 ................... 1 2．研究目的及意义...... 2 （二）文献综述 ...................... 2 1．国外研究现状 .......... 2 2．国内研究现状 .......... 4 3．国内外研究现状评价 ........................... 5 （三）研究方法 ...................... 6 1. 文献综述法 ................ 6 2. 案例分析法 ................ 6 3. 问卷调查法 ................ 6 （四）研究思路 ...................... 6 （五）本文创新及不足 ........ 7 1．创新点 ........................ 7 2．不足点 ........................ 7 二、全面预算与绩效考核相关理论的概述 ................... 8 （一）全面预算管理与绩效考核有关概念界定 ........................ 8 1．全面预算管理的概念 ........................... 8 2．绩效考核评价的概念 ........................... 8 3．全面预算管理与绩效考核的相互关系 ........................... 8 （二）全面预算管理下绩效考核的理论基础 ............................. 9 1．控制管理 ................... 9 2．利益