編預算 的英文怎麼說
中文拼音 [biānyùsuàn]
編預算
英文
prepare budget-
The budget for the special fund in which all the annual revenues and annual expenditures of the fund budget shall be compiled into the general budget
二在特種基金,應于總預算中編列全部歲入、歲出之基金之預算。Adopt modern methods and enhance the ability of budget planning
運用現代化手段,提高預算編制的水平。Concern the provision of audit work station according to accounting method, if an accounting clerk manages debt already, provide check again, apparent and easy cheat, should give so prohibit ; the accountant record of an unit is custodial, it is the accountant such as budget of forms for reporting statistics of book of zhang of all sorts of prooves that point to this pair of units, accountant, accountant, financial plan, unit and important contract data, after be being collected regularly, examine a nucleus to be opposite, arrange stand roll, schedule, bound into book custodial, if allow a person to manage the debt of an unit already, keep again accountant record, made motion easily on debt apparently later the action that the opportunity of record of recycle government accountant covers him, give so prohibit : the registering job of items of an account of debt of the income of an unit, defray, charge, creditor ' s rights, the much that includes station of work of charge to an account but not be all ( for instance cash journal and bank come - and - go journal are not included ), this part charge to an account works, it is the foundation of business accounting of an unit accountant, also be the basis that produces cash come - and - go, also cannot hold part - time by cashier personnel, a person manages debt already, manage charge to an account again the basis that this produces debt come - and - go, very easy defalcate
根據會計法有關稽核工作崗位的規定,假如一個會計工作人員既管錢款,又管復核,顯然輕易作假,所以要予以禁止;一個單位的會計檔案保管,是指對本單位的各種憑證、會計賬簿、會計報表、財務計劃、單位預算和重要的合同等會計資料,定期收集后,審查核對,整理立卷,編制目錄、裝訂成冊的保管,假如答應一個人既治理一個單位的錢款,又保管會計檔案,顯然輕易在錢款上做了手腳之後再利用治理會計檔案的機會掩蓋自己的行為,所以予以禁止:一個單位的收入、支出、費用、債權債務賬目的登記工作,包括記賬工作崗位的大部分但不是全部(比如現金日記賬和銀行往來日記賬就不包括在內) ,這部分記賬工作,是一個單位會計核算的基礎,也是發生現金往來的根據,也不能由出納人員兼任,一個人既治理錢款,又治理記賬這一發生錢款往來的根據,很輕易監守自盜。Another method of obtaining variable budgeting is to establish alternative budgets for alternative eventualities.
另一個編制變動預算的方法是制定一個取代可變事件的取代預算。But as a kind of mature management system, it has n ' t been applied successfully in most of chinese companies. the reasons of that include misunderstanding of science property of overall budget management 、 unfit budget management organization 、 lack of scientific management methods, and another important reason is that most of companies use the traditional building method of budget management system. the traditional building method based on the company ' s existing department functions, keeping the existing management process and work process fixedness, and expressing the department ' s work plan in quantity or currency form as their budget
然而全面預算管理作為一項比較成熟的管理體系,在我國大部分企業卻並沒有得到很好的實施,這其中固然有對全面預算管理科學性認識不足、預算編制工作的組織不到位、缺乏科學的預算管理手段和控制手段等原因外,另一個重要原因是大部分企業在構建全面預算管理體系時使用的是傳統的構建方法,即基於企業現有的部門職能劃分而進行的,在保持作業流程和管理流程不變的情況下,將部門工作計劃以貨幣或數量的方式表示出來,即成為公司預算。Third chapter describes the budgeting plan system based on futurology. the core budgeting targets are considered as the start of budgeting plan model and related budgeting plan process
第三部分從未來學角度出發,闡述了基於未來學的預算編制體系,主要提出了以核心預算指標為起點的預算編制模式及相應的預算編制流程。Second chapter analyzes the past, present and future of budgeting management by considering budgeting management as a research subject of futurology. the mistakes that overthrowing all planned management measures including budgeting management during the transition from planned economy to market economy are corrected ; linked with the survey about the situation and effect of implementing budgeting management in chinese enterprises by nanjing university, this chapter briefly analyzes the recent situation and problems of budgeting management in china in the aspects of thinking, budgeting plan and budgeting execution ; then, some ideas for the development of budgeting management are mentioned
第二部分把預算管理作為未來學的一個研究對象,分析了預算管理的過去、現在和未來。糾正了過去由於計劃經濟體制的影響,而將預算管理這種計劃管理形式一併否定的情況;結合南京大學關於我國企業實行預算管理的現狀及其作用的調查,從思想認識、預算編制和預算執行三方面簡要分析了我國預算管理的現狀及問題;然後提出了一些預算管理未來發展中應有的理念。With the thinking of futurology, this paper is divided into two parts, budgeting plan and budgeting execution, to try to detect the present problems and to find approaches to solve them. the purpose of this paper is to make the those methods more scientific to realize the combination of enterprise tactics management and strategy management in the systematic, strategic and total - attending way that other measures of management can not achieve
帶著未來學的思想,文章將預算管理分為預算編制和預算執行兩大塊進行研究,試圖找到它們各自現存的問題及解決途徑,使之逐步完善科學,發揮出其機制性、戰略性、全員性等一系列其他管理手段無法替代的作用特徵,實現企業戰術管理和戰略管理的有機融合。Historically, it is significant to instruct the development of budgeting management by employing the thinking and methods of futurology to study the evolvement of budgeting management and forecast the future of it. second, futurology and budgeting management are closely relevant because futurology is a subject for prediction, and comparably budgeting management is applied for future planning
以歷史的眼光,用未來學的思想方法研究預算管理發展的進程,從而預測預算管理的未來,對指引現在預算管理的發展有重要意義。第二,未來學作為預測未來的學科,而預算管理是對未來的規劃,兩者具有很大的相通性,未來學的原理內容可以作為預算管理的重要指導思想,運用到預算編制和預算控制中,從而大大增強它們的科學性。Pricing was an immediate predecessor of the financial officers preparing the budget.
價格估計是財務人員編制預算的直接前導。This paper, aiming at the problems in petroleum enterprises ' budget management, presents the approaches to enhance budget management : ( 1 ) establish the specified budget management section and clarify its responsibility ; ( 2 ) schedule the budget on the basis of strategy of the petroleum enterprises ; ( 3 ) set up the flexible budget target, budget alarm and budget result query ; ( 4 ) adjust budget dynamically and simultaneously ; ( 5 ) adopt the applicable measures and encouragements, reanimate wide participation in budget management
摘要針對油田企業預算管理存在的問題,闡述了加強預算管理的途徑和措施:設置專門的預算管理機構,並建立預算工作崗位責任制;以油田企業戰略為基礎編制預算;設置彈性預算指標,建立預算預警機制和預算結果質詢制度;適時調整、編制動態預算;採取有效的考核與激勵措施,鼓勵全員參與預算管理。Preparing the budget is a successor of all other activities.
編制預算乃是其它各項活動的后繼。According to williamson ' s transaction cost theory, transaction cost in the department budgeting process is a kind of anticipation transaction cost
摘要部門預算編制過程中的交易成本屬於事前交易成本。This paper comes from the subject in the ministry of communications scientific research and technological development item " a study to the principle and method to draw up the project appropriation budget of department budget and to government procurement project management "
本文來自於交通部科學研究與技術開發項目《部門預算中項目預算編制原則、方法及政府采購項目管理研究》課題。At last, i have advanced the suggestion that how to make improvement from treasury management system reform, budget made reform, budget accounting reform and other match measures
最後,從國庫管理體制改革、預算編制改革、預算會計制度改革以及其他配套措施的改革等方面,提出了一些如何完善的想法。Currently, in the budget management of colleges and universities, there are some problems such as the misunderstandment, the imperfect establishment, the improper inspection and management on the budget performance, the incompatibility with the reform of the public finance system that government promotes and so on
摘要目前,高校預算管理存在著認識不全面、編制不完整、預算執行監督和管理不到位及與政府推行的財政體制改革不適應等問題。Based on the budget setting process, the enterprise budget can be divided into imposed budget and participative budget, which both have its own virtue and deficiencies. the business can choose the appropriate method, complied with such factors as its own operation character, market environment, and target level of budget. according to budget preparative method, the enterprise budget can also be divided into fixed budget, flexible budget, probabilistic budget, rolling budget, and zero - based budget, etc. different methods apply to budgeting of different demand and content, which make choices diversified
根據預算編制的程序企業預算可分為參與性預算和強加性預算,兩種方式的預算各有優缺點,企業應根據自身生產經營特點、所處的市場環境、預算的目標層次等各方面因素來選擇適合於自己的方式;根據預算編制的方法,企業預算分為固定預算、彈性預算、概率預算、滾動預算、零基預算等。Game relations in development of state - owned capital budget
國有資本經營預算編制中的博弈關系初探Since the government budgets are prepared on a cash basis, the cash - based accounts will continue to be produced to demonstrate how the budget is implemented
此外,由於政府的財政預算是以現金制制訂,所以我們仍有需要繼續編制現金制帳目,以顯示政府落實財政預算的情況。This thesis adopts empirical research methods, with changjiang communication navigation bureau as a study object, under the guidance of the public financial theory and with zero - base budget idea and activity - based costing system applied ; it provides the general thought by which we investigate each itemized outlay ration standards using the method of sourcing " the chain of the reason of necessary cost " and provides the idea of distributing the common cost in the light of the actual time of the non - commonweal and commonweal communication, researching the method of investigating the budget ration standards of over - water commonweal communication institutions. the research harvest has important theoretical and practical sense to the over - water commonweal communication institutions when making budget
本文採用實證研究的方法,以長江通信導航局為研究對象,在公共財政理論的指導下,運用零基預算和作業成本法的基本思想,研究了水上公益通信單位預算定額標準的測定方法,通過追溯「必要費用成因鏈」來測定各項費用定額標準和根據非公益性通信與公益性通信實際發生時間來分攤共同費用的思想,研究的成果對水上公益通信單位編制預算具有重要的理論和實踐意義。分享友人