預算會計制度 的英文怎麼說

中文拼音 [yùsuànkuàijìzhìdù]
預算會計制度 英文
budgetary accounting system
  • 預 : Ⅰ副詞（預先; 事先） in advance; beforehand Ⅱ動詞（參與） take part in
  • 算 : Ⅰ動詞1 （計算數目） calculate; reckon; compute; figure 2 （計算進去） include; count 3 （謀劃;計...
  • 會 : 會構詞成分
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 制 : Ⅰ動詞1 （製造） make; manufacture 2 （擬訂; 規定） draw up; establish 3 （用強力約束; 限定; 管束...
  • 度 : 度動詞[書面語] （推測; 估計） surmise; estimate
  • 預算 : budget1991
  1. Countermeasures for the serious problems of the financial control over subsidiary companies are to ( 1 ) establish a scientific share holding structure of its subsidiary companies ; ( 2 ) strengthen its control over authorization right of its subsidiary companies ; ( 3 ) establish a scientific budget duty system ; ( 4 ) establish a scientific financial reporting system ; ( 5 ) use modern technology of information and network to establish the financial balance network of business operation, accounting checking network and electronic bank system ; ( 6 ) perfect the target assessing system over its subsidiary companies ; ( 7 ) send financial supervisors to its subsidiary companies ; ( 8 ) strengthen the scheduled or nonscheduled financial audit over its subsidiary companies

    摘要子公司的財務控制問題日顯突出，解決的對策是：建立科學的子公司股權控制結構；加強對子公司進行授權控制；建立科學的責任預算制度；制定科學的財務報告制度；利用現代化的信息網路系統，建立經營業務結算網、會計核算網和網上銀行結算系統；完善對子公司的考核指標體系；向子公司委派財務總監來實現日常的財務監控;加強定期或不定期審計，實現對子公司的財務監督。
  2. The financial secretary announced in the 2001 - 02 budget speech the administration s initiative that starting with the accounts for 2002 - 03 the government would publish two separate sets of annual accounts, one under the existing cash accounting convention and the other prepared on the accrual basis

    財政司司長於2001至02年度的財政預算案演詞中宣布，由2002至03年度的帳目開始，政府將會分別以現行的現金收付制及應計制會計發表政府周年帳目。
  3. In the course of internationalization, the budget accounting system in our country will encounter a new serious test

    我國預算會計制度將面臨著嚴重的考驗，預算會計必須以新的形式和世界接軌。
  4. 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。
  5. For this purpose, we should carry out an all - round reform of budgeting accounting system in reporting objective, reporting entity, accounting basis, and so on

    具體而言，應當從報告目標、報告主體、會計基礎、核算范圍等方面對現有的預算會計制度進行全方位的改革，以逐步建立我國的政府會計和政府財務報告制度。
  6. At first, according to the needs of economic development at present, we should take measure to improve the current budget accounting system ; then, with the reform the classification setup of government revenue and outlay, we should make great effort to establish the government financial accounting system in the future. our government accounting and financial reports can be improved by adopting the good practice in public sector accounting and financial reporting around the world and the successful experience in the reformation of china " s enterprise accounting and financial reports

    在具體改革步驟上，我認為可以分兩步走，首先，在近期根據經濟發展和財政管理改革的需要，針對當前迫切需要解決的問題，對現行的預算會計制度採取必要的改進措施；然後，在經濟體制和財政管理制度不斷深化改革的過程中，努力創造條件，推進預算會計制度向比較規范的政府會計制度轉換，建立符合社會主義市場經濟體制要求的，與國際慣例相一致的中國政府會計制度。
  7. Since the reform, budget accounting system have been revised many times however, with the development of socialist market economy system, the budget accounting environment is changing rapidly, government turn to offer public product and adjust market ; the range of the financial revenue and expenditure are diversified, the user of governmental accounting information expand constantly, the requisition of the governmental accounting information improves etc. it is inevitable for the revolution of budget accounting to enhance our government performance and establish modern government managerial system. we should draw lessons from international reform experiences and take the china - style road - the " stage - by - stage - going " way of the reformation

    但是，隨著社會主義市場經濟體制的發展，我國預算會計環境正在發生重要的變化：政府和市場在社會經濟運行中的分工逐步明晰；政府職能重點轉向公共品提供和宏觀調控；財政收支的內容和形式更加多樣化；近年實行的部門預算編制、國庫集中收付制度和政府采購制度等預算管理制度方面的改革；事業單位資金來源渠道多元化和經營性業務的增加；政府會計信息使用者的范圍不斷擴大，對政府會計信息的內容和質量的要求不斷提高等。
  8. After the ministry of finance had issued the budget accounting regulation including overall finance budget accounting, governmental unit accounting and institutional accounting, a series of budget accounting regulation has come into being in china, which was suitable for our socialistic market economy. along with a series of reformation about government finance administration and government budget administration such as reforming edition method of budget etc., however, the working environment of our existing budget accounting regulation has made a big change

    但隨著我國以加強和規范財政管理為中心、對預算管理體制所進行的一系列改革，如：改革預算編制方法、細化預算編制內容、實行零基預算和部門預算、逐步實施國庫集中收付制度、推行積極政府采購制度等，現行預算會計的運行環境已經發生了重大變化、原核算內容和方法已不能適應某些新業務的變化在執行中暴露出一些深層次的問題，迫切需要對預算會計制度進行進一步修改和完善。
  9. In the government accounting and reporting context, the muti - objectives of management accounting reflect different user ' s needs for costs in formation of government departments, management costs accounting standards should define the role of management costs accounting in government financial management, and clarify how to prepare the costs information related to budgeting, financial reporting, management controlling and decision making instructively, facing the conceptual conflicts among different dimensions of government management costs accounting

    摘要在政府會計和報告環境中，管理成本會計的多元化目標體現了政府部門成本信息不同使用者的需求，相應的管理成本會計準則需要明確闡述管理成本會計在財務管理中的作用，並指導性地說明如何提供與預算、財務報告、管理控制和決策制定相關的成本信息，也因此會面臨政府部門管理成本會計不同目標維度之間的概念沖突。
  10. The main scope of bcpa s business entrusted by the chinese - foreign joint ventures, the chinese - foreign contractual joint ventures, the foreign capital enterprises and other foreign economic organizations, big and medium sized state enterprises, share - holding companies with limited liability and companies with limited liability, to prepare feasibility s study and analysis for investment and development projects of enterprises ; to undertake assets valuation ; to verify the capital of enterprises ; to formulate accounting systems ; to design computerized program for accounting ; to keep accounts for clients ; to offer consultation service and prepare tax returns for clients ; to audit accounting statements for enterprises ; to audit statements of securities business ; to undertake the auditing work of enterprises in their merger, separation and liquidation ; to do the required auditing when the legal representative of an enterprise leaves his her post ; to serve as the standing accounting advisers for enterprises ; to help draft contracts, articles of association and economic documents ; to prepare analysis of economic activities and forecast of operating activities ; to train accounting financial management personnel and to examine evidences in economic cases, etc. by offering high efficiency, fine quality and comprehensive service and outstanding performance bcpa has gained the confidence o its clients and established good and stable and 3, 000 clients

    本所業務范圍主要是：接受中外合資中外合作外商獨資和其他外商經濟組織，以及國有大中型企業股份有限公司有限責任公司等的委託，為企業投資開發項目進行可行性研究分析承辦資產評估驗證企業資本設計會計制度編制會計電算程序代理記帳提供咨詢服務稅務代理服務受理企業會計報表審計證券業務審計企業合併分立清算事宜中的審計企業法人離任審計為企業承擔常年會計顧問協助擬定合同章程和經濟文件經濟活動分析和經營活動預測培訓會計財務管理人員以及鑒證經濟案件等項業務。本所以高效優質全面的服務，卓著的業績取得了廣大客戶的信任，與3000餘家客戶建立了良好的穩定的合作關系。
  11. The inner and self control of human being are more effective than any other outer control, so the best way to stimulate the human activities and make them take initiative action against evil behaviors is motivation. with the coordination and guidance as the main aim, internal equilibrium system introduces motivation and implies " motivation & restraint ", it is suggested that the practical internal equilibrium system should be established on the basis of inve stors, managers and common employees and perfect corporate governance system. in addition, the paper concerns some points in implementation of internal equilibrium, such as how to reform the mode of current accounting system, how to extend the function of internal audit and how to motivate human behavior through budget management

    其新穎之處為解決當前企業面臨最大問題「搭便車」和「代理成本」問題，提供了設計思路：以激勵機制為核心，在制度基礎上實現「激勵相容」 ，以「市場鏈」為紐帶的業務流程再造，把人的管理與財和物的管理結合起來；最後本文論述了內部制衡的實施是新經濟時代的要求，在實施中關注的問題：變革現行會計「見物不見人」的核算模式、擴大內部審計職能、提高預算管理的激勵作用等。
  12. Adopting a method of on - the - spot study and investigation, the allthor of this dissertation has systematically analyaed the present situation of the financial administration of wolong tounship, wolong district of nangang city and provided a thorough and profound analysis to the financial administrative system of that particular township. in doing so, the article reveals that the management of financial affairs is the material base on which political power at reass - roots level and other social organizations depend for survival and exercise of their function. it then points out the existing problems and drawbacks in the present township system, and proposes some formulas and solutions after seeing through the appearance to get at the essence. in the lastpret of the article, moving from typical to general and looking form the perspective of the relationships between the tounship financial administration and the local administrative organizational reform, the author prebes into the tendency of the village and township administrative system reform - the separation of government and egterprises, enforcing supervisition of financial affairs and management of budgetary and extrabudgetary capital, appointing accounts, constructing the model of " small government and big society ", and building up political power at grass - roots level to tace the 21st century

    本文採用了實地調查研究的方法，系統分析了南陽市臥龍區臥龍崗鄉現行的財務行政狀況，對該鄉財務行政體制進行了深入透徹的剖析，揭示了財政財務管理是基層政權及其它社會機構賴以存在和發揮職能的物質基礎這一命題，指出了現行鄉級體制中存在的問題和弊端，並透過現象看本質，提出了解決問題的方案和辦法；在最後部分由典型推向一般，從鄉級財務行政與地方行政機構改革關系的角度探討了鄉鎮行政體制改革的趨勢? ?政企分開，加強財政財務監督，強化預算內外資金管理，實行會計委派，構築小政府大社會的模式，建立起面向二十一世紀的基層政權。
  13. From the viewpoint of the interactive relationship between modern pension scheme and productivity, this paper observed the function and prospect of occupational pensions in china within a background consisting of population structure, labor productivity, and finance environment, utilized simulation and scenario analysis in actuarial models to estimate and analyze the effect of occupational pensions in the replacement rate of urban retired employees, then pointed out the magnification effect of occupational pensions in increasing the replacement rate and the higher efficiency in improving retirement income of urban retired employees. it also predicted the size expectation of occupational pensions during 2002 - 2010 in china, described the function of occupational pensions in developing the capital market and improving the labor productivity, especially emphasized the higher probability of occupational pensions to play the role of institutional investors compared with basic pension. in short, this paper proved the positive meaning of developing occupational pensions from micro - level and macro - level respectively, and brought forward corresponding policy suggestions

    本文立足於現代社會養老保險制度與生產力之間的互動關系這一視角，把對我國企業年金作用與發展空間的考察置於包括人口結構、勞動生產率、金融環境等諸多因素的經濟大背景下，在精算模型中運用模擬（ simulation ）和情景分析方法，對企業年金對我國退休職工養老保險收入替代率的影響進行了定量分析和預測，指出了企業年金在提高退休職工收入替代率方面的放大作用，以及比基本養老保險在提高退休職工收入方面的更高效率；並對我國企業年金2002年- 2010年的預計發展規模做了預測，闡述了企業年金對我國發展資本市場和提高勞動生產率的意義，著重指出了企業年金較之基本養老保險基金充當資本市場機構投資者的更大可能性。
  14. The measures include motivating the enthusiasm of all sectors, improving the science and efficiency of the budget, keeping accordance in budget and accounting, perfecting the supplementary budget examining system and establishing a rapid and effective budget management system

    這些對策包括充分調動學校各方面積極性，確保收入預算的實現；提高預算的科學性和時效性；保持預算與會計核算、年終決算內容與口徑一致；完善內部預算追加審核制度；建立暢通迅達的預算管理反饋系統等。
  15. A financial dream package from an accountant s perspective, the 199798 budget is a " financial dream package "

    單從會計角度來衡量， 1997 - 98年度財政預算案在數字編制上，可算是一個夢幻組合。
  16. This paper, from the aspect of enterprise contracts, tries to derive acting risk of the operator of modern corporation or enterprise resulting from incompleteness of contracts and etc, and on this basis elaborately analyze acting risk " reasons and expressional manners, and then via expounding current leading means controlling and decreasing acting risk of the operator of corporation or enterprise - stimulation mechanism and its restricting bottleneck, and consequently put forward more effective accounting restricting mechanism in the author " opinion - budgeting for the responsibilities of the operator of corporation or enterprise, and finally emphasize that, from the aspect of the investors of corporation or enterprise, the simultaneous implementation of budgeting for the responsibilities of the operator of corporation or enterprise and stimulation mechanism is just the necessary measure to take and will get twice the result with half the effort for controlling and decreasing acting risk of the operator

    本文試著從企業契約的角度引出由於契約不完全等原因所導致的現代公司企業中經營者的代理風險，並在此基礎上詳盡地分析了其產生的緣由及表現形式，繼而通過論述目前控制和減小企業經營者代理風險的主要手段? ?激勵機制及其約束瓶頸，從而提出作者認為更加有效的會計約束機制? ?對企業經營者的責任預算控制，最後指出從企業投資者的角度來說對經營者的責任預算控制以及激勵機制的同步推進、雙管齊下是更應該採取的必要措施並且也能對控制和減小經營者的代理風險起到事半功倍的效果。
  17. It ’ s the finance which service for public, it ’ s social public finance, it ’ s financial pattern according to market - oriented economy. it has features : compensate inefficient market, treat equally without discrimination on market action, market non - profitability, legalization. government made up public frame according to this theory, carried on financial system ’ s innovation, built up a set of normal, efficient, transparent financial management system, among them including national treasury centralized revenue and expenditure system

    長春市實行國庫集中收付制度是在借鑒國內外的經驗基礎之上，在「預算單位資金所有權不變、資金審批權不變、資金使用權不變、會計核算權不變」的原則下進行的，所有資金的收支都按規范程序在國庫單一賬戶體系內運作，有利於規范操作。
  18. The reform of the financial budget management of our country, the influence of non - profit organization accounting in western countries and the defect that exists in the present accounting standard for public institutions are the main reasons for the accounting reform in china public institutions

    摘要我國財政預算管理制度改革、西方國家非營利組織會計的影響和現行事業單位會計準則制度本身存在的缺陷是事業單位會計改革的主要原因。
  19. Retains full and effective control over the group and monitors management with regard to the implementation of the approved annual budget and business plan

    對本集團具備全面的實際控制權，並監督管理層執行董事會批準的年度預算及業務計劃
  20. Accounting includes the design of accounting systems, preparation of financial statements, audits, cost studies, development of forecasts, income tax work, computer applications to accounting processes, and the analysis and interpretation of accounting information as an aid to making business decisions

    譯文：會計包括設計會計制度、準備財務報表、審計賬目和對成本的研究報告、展開預測、收入所得稅的工作和計算機的運用，以及分析與解釋有助於制定商業決策的會計信息。
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