預算師學會 的英文怎麼說
中文拼音 [yùsuànshīxuékuài]
預算師學會
英文
institution of quantity surveyors iqs-
Therefore the existing budget accounting regulation needs be perfected deeply very much. in this background, originating from headspring of budget accounting this thesis analyses the existing problem of working and compares some correlative item between china and america. thus give the reformation of budget accounting regulation some advices in the end
我國預算會計改革是一個龐大復雜的研究課題，本文只是筆者的一家之言、一孔之間，且由於時間倉促，加之水平有限，文中錯誤之處在所難免，希望各位老師和同學們不吝指正，筆者也會在今後的學習和工作中繼續關注、研究和完善。In view of the general prevalence of the obscure financial orientation, backward management mode and ambiguous property right and disorderly capital management of the conglomerates, this article, for the purpose of effectively ironing out the series of existing problems, puts forward the augment that corporate groups ’ financial management mode must be persistently based on capital operation as its core, thus demonstrating the principle of the organic combination of the centralized power and decentralized power, establishing a financial management mode characterized by the integration of centralized power and decentralized power, which will be conducive to bringing into full play the financial control function of the parent company and the subsidiaries, stimulating the initiative and creativity of the subsidiaries and effectively controlling the risks of the operators and the subsidiaries
以建築施工、房地產開發為主營業務的大型集團型國有企業為例，他們在財務管理方面普遍存在著分權過度的問題，對子公司的財務行為難以統一協調，無法合理配置有效資源，致使企業集團的凝聚力、控制力難以實現。因此，構建有效的財務管理體制，強化企業集團的財務管理職能，灌輸財務管理的戰略思想已迫在眉梢。因此，本人希望充分利用本人在吉林大學的三年碩士班學習掌握的財務管理知識，結合導師指導和自身工作體會來了解分析當前企業集團存在制約企業集團良性發展的普遍問題入手，基於集團的組織模式、制度建設，預算管理等方面進行深刻剖析，結合現實案例系統並有針對性的提出了一套具體的集團企業財務管理戰略模式，以期能對企業集團的生存與發展具有較好的現實意義。
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