Budget management is the core of enterprise management, which connects the management of every department of an enterprise and the activities of their production and management, so as to improve the enterprise's overall management efficiency and economic performance. As an important tool to improve the performance and economic performance, budget management is all in all the most important one in improving an enterprise's management efficiency and economic benefit. In this paper, the author first analyzes the problems and the necessities that most Chinese enterprises are facing in carrying out performance, then elaborates the points of the standard design of the performance evaluation, the option of the evaluators, the mental activities, the feedbacks and how to make use of the performance evaluation as well, finally, puts forward the opinions on how to establish the scientific performance evaluating system.%预算管理是企业管理的核心，它将企业各职能部门的管理工作和所属单位的生产经营活动贯穿起来，从而提高企业整体的管理效率和经济效益。而预算管理中的绩效考核作为提高企业和员工绩效的重要工具，顺理成章成为提高企业整体的管理效率和经济效益的重中之重。本文主要通过对我国大多数企业绩效考核所面临的问题和对预算管理的必要性进行分析，从绩效考核的标准设计、绩效考核的评价者选择、绩效考核过程中考核者的心理、绩效考核反馈、合理利用绩效考核等问题展开论述，对如何建立科学的绩效考核体系提出了自己的见解。
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