Article 1 The purpose of the overall budget evaluation.
1.Assess the overall budget implementation of each department and link it with the corresponding incentive and restraint mechanism, implement post-event control, and enhance the integrity and authority of the overall budget management process.
2.Analyze the results of the overall budget implementation of each department and the control capacity of the overall budget management system, and provide effective suggestions for improving the preparation, implementation and monitoring of the next overall budget.
3.Evaluate the completion of the company's overall overall budget, analyze the company's financial status and operating conditions, find and solve potential problems in operation in a timely manner, determine improvement measures, clarify the focus of work in the next stage, ensure the completion of the overall budget, or revise the overall budget if necessary to adapt to changes in the external environment.
Article 2 Principles of overall budget evaluation.
1.Objective principle: Based on the overall budget target, evaluate the performance of the overall budget implementers according to the completion of the overall budget.
2.Incentive principle: The overall budget objective is the main basis for the performance evaluation of the overall budget implementer, and the assessment must be coordinated with the incentive system.
3.Principle of timeliness: The comprehensive budget assessment is a dynamic assessment, and the implementation of the comprehensive budget for each period should be carried out immediately.
4.Exception principle: Some major factors that hinder the implementation of the overall budget, such as changes in the industrial environment, changes in the market, and major unexpected disasters, should be treated as special circumstances in the assessment.
5.Grading assessment principle: On the basis of clear responsibilities and according to the performance appraisal system, adhere to the grading evaluation of the next level by the superior.
6.Principle of controllability: Each responsible entity is limited to the scope of its responsibilities and powers, and is only responsible for the overall budget implementation differences that it can control.
7.The principle of comprehensive evaluation: the assessment of the combination of financial and non-financial indicators is carried out with the overall budget content as the core.
8.Overall optimization principle: The overall budget evaluation should support the company's overall goals and conform to the overall optimization principle.
Article 3 The responsible departments and responsibilities for the overall budget assessment and evaluation.
1.The Board of Directors: (1) deliberate on the assessment, rewards and punishments linked to the implementation of the overall budget; (2) Monitor the overall budget implementation, approve the comprehensive budget variance analysis report submitted by the budget management committee, and review the assessment opinions of the relevant responsible departments.
2.Budget Management Committee: (1) Monitor the implementation of the overall budget, organize the analysis of budget differences, find out the reasons, implement the attribution of responsibility, put forward the assessment opinions of the relevant departments responsible for the implementation of the overall budget, and submit them to the Budget Management Committee for approval; (2) After the approval of the overall budget implementation assessment opinions to the human resources department, the human resources department according to the company's "performance appraisal management system" and related system regulations, the relevant responsible departments, responsible persons for rewards and punishments.
3.Human Resources Department: (1) Design the company's performance appraisal system according to the actual situation of the company, the overall budget management system and related system regulations; (2) According to the overall budget implementation assessment opinions approved by the budget management committee, the relevant responsible departments and responsible persons shall be rewarded and punished.
Article 4 The content of the comprehensive budget assessment and evaluation: evaluate the company's operating performance; evaluation of the overall budget implementation unit; Evaluation of the overall budget management system.
Article 5 The implementation of the overall budget evaluation and evaluation.
On the 20th of each month, the Human Resources Department will evaluate the relevant responsible departments and responsible persons according to the overall budget implementation assessment opinions submitted by the Budget Management Committee, the company's "Performance Appraisal Management System" and related system regulations.
Article 6 This system is formulated by the company's budget management committee, reviewed by the budget management committee, and implemented after approval by the general manager of the company.
Article 7 The Budget Management Committee is responsible for the interpretation of this system.
Article 8 This system shall be implemented from the date of promulgation.