預算編制方法 的英文怎麼說

中文拼音 [yùsuànbiānzhìfāngfǎ]
預算編制方法 英文
budgetary technique
  • 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...
  • 編 : Ⅰ動詞1 （編織） weave; plait; braid 2 （組織; 排列） make a list; arrange in a list; organize; gr...
  • 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...
  • 方 : Ⅰ名詞1 （方形; 方體） square 2 [數學] （乘方） involution; power 3 （方向） direction 4 （方面） ...
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 預算 : budget1991
  • 編制 : 1 （組織機構的設置及其人員數量的定額和職務的分配） authorized strength; formation; establishment;...
  • 方法 : method; means; way; technique; process; procedure; plan; device; recipe; fashion; tool; maneuver
  1. 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。
  2. 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。
  3. 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。
  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. 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。
  6. The second chapter studies the economy of ship ' s power plants, based on the aspects of lowering fuel cost, waste heat recovery, the match of ship, machinery and propeller, increasing propulsion efficiency, increasing the economy of ship ' s power plants, etc. the third chapter discusses in detail the control measures of voyage change cost, analysizes systematically the voyage change cost based on the way of fuel cost, harbor cost, voyage venture cost. the fourth chapter studies the structures and control measures of seafarers cost, maintenance cost, spare parts and stores cost, lubricating oil cost, etc. which are relatively easy to be controlled ; based on the state maintenance decision - making, a mathematical model is put forward, the validity and its solve process are discussed. the control measures of spare parts, fuel cost and lubricating oil cost should be based on scientific budget, through the control means of application, reception, usage, store check, try to acquire the inosculation of theory

    第一章主要討論營運船舶運輸成本，對船舶運輸成本的概念、結構、性質與分攤、成本細分進行了分析，從宏觀上闡明了船舶運輸成本的生存環境和生長趨勢；第二章研究了船舶動力裝置的經濟性，在營運船舶降低油耗、廢熱利用、船機槳匹配、提高推進效率、提高船舶動力裝置經濟性的有效途徑等方面進行了闡述和論證；第三章詳細論述並論證了航次變動成本的控制措施，全面系統地分析和總結了航次變動成本，通過對燃油成本、港口使費、航次風險成本的分析與控制，提出了航次風險成本的概念並論述了若干航次風險成本的控制措施；第四章對船舶營運成本中的船員費用控制、維修保養及其費用控制、船舶備件物料管理及其費用控制等幾個主要可控性較高的成本進行了細致的分析並分別討論了相互的控制措施，提出了基於狀態維修決策的馬爾可夫數學模型並論證了模型的正確性及具體解算步驟，對于備件、燃潤物料的控制堅持以科學的預算為前提，以申領、接收、使用、盤存為控制環節，切實做到理論與實踐的密切結合；第五章，結合營運成本的預核算的案例，對船舶營運成本的預算及核算進行了有益的探討，旨在揭示成本發生的動因，並給出了成本預算、核算的編制方法。
  7. 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。
  8. Drawing on the internationally adopted budgeting method, the pla reformed its budgeting form, method and content extensively, with emphasis placed on implementation of the zero - base budget method, so as to give full play to the budget ' s macro - control role and gradually establish a new budgeting pattern featuring the concentration of financial power and resources, scientific distribution of military expenditures, concrete and transparent itemization, and tight supervision and control

    借鑒國際上通行的預算方法，全面改革軍隊預算編制形式、方法和內容，重點推行零基預算等方法，以充分發揮預算的宏觀調控作用，逐步建立起財權財力集中、軍費分配科學、項目具體透明、監督制約嚴密的預算新模式。
  9. It introduces the development of overall budget and its present application in chinese corporations, as well as its content and making method. this chapter is mainly to clarify the theory of overall budget. the second chapter is about financial management of life - insurance company

    本文詳細說明了kt人壽保險公司實行全面預算管理的全過程，文章共分三部分：第一部分全面預算管理的概述：介紹了全面預算的產生、我國企業全面預算管理的現狀、全面預算管理的內涵及全面預算編制的方法，本章主要闡述全面預算管理理論。
  10. For the department, the income budget is united budget, the expenditure budget is divided into basic expenditure budget and project expenditure budget. and we use zero base budget to estimate the count of expenditure. as that finished, i design the chart of local department budget

    部門支出預算的編制首先要進行科學地分類，將部門支出預算分為基本支出預算與項目支出預算；支出預算編制的基本方法是零基預演算法，包括對基本支出實行定員定額管理，對項目支出實行項目庫管理。
  11. The consciousness of university budget management should be established, and budget management should be leaded by strategy, and budget program and methods also should be improved, executions of budget should ha strengthened, moreover, university budget should properly deal with some basic relations on financial budget under the guidance of development strategy of the university

    因此，高校預算管理應樹立各部門及領導的預算意識，以學校戰略規劃為指導，改進預算程序和預算編制方法，加大預算的執行力度，並處理好財務預算的幾種關系。
  12. Local authorities and central department also attempt to seek the new pattern of budget management, such as adopting department budget ' s form, supplying zero - based budget in order to set up public finance

    如在預算編制形式上，採用部門預算；預算編制方法力圖真正落實建立公共財政目標，切實推行零基預算等。
  13. In the part of design of overall budget management organization system, the author emphasis the overall budget management organization system should be in according wi th the integrated corporation management organization system. in the part of design of overall budget management decision - making, the author demonstrate that the overall budget management subjects should be in accordance with integrated corporation management strategic subjects, and the chose of methods in plan - making and carrying - out process should be based on integrated corporation ' s characteristics, then the author take the beijing firm of fuerda integrated corporation an example to illustrate the whole process of overall budget management application

    論文在對富爾達集團公司全面預算組織體系的設計中，強調公司組織結構與預算組織機構的協調；在全面預算編制的設計中闡明了公司預算目標必須與戰略目標相一致，預算編制方法和程序應根據富爾達集團公司自身特點進行選擇，並以北京子公司為例說明預算編制的過程；對全面預算的實施與監控應以完善的預算信息反饋系統為支持，進行以資金預算和業務預算為重點的預算管理；對全面預算考評體系提出將預算考評和績效考評相結合。
  14. Sales budgeting production budgeting procurement budgeting management budgeting cash budgeting capital budgeting

    預算編制準備預算編制方法
  15. In " government budgeting ", the author mainly discusses the difference between initiation and passivity of the ways and processes of chinese and western government budgeting and the difference of relationship of administrative subordination

    在「政府預算編制」中，筆者將主要討論中西雙方在政府預算編制方法與程序上的主動與被動的差異，討論雙方在政府預算編制機構上隸屬關系的差異。
  16. For a long time, the method of basic data - added had been adopted to draw up the budget by our government. namely, the payment of this year is depended on the payment of last year and some factors that may influence the payment of this term

    長期以來我國行政事業單位採用的預算編制方法主要是基數增長法，即在編制下年度的支出預算時，首先確定上年度的支出基數，然後結合考慮下年度的影響因素，以確定下年度的預算支出數。
  17. Integral management of planning and budgeting is carried out and military monetary budget institutes and compiling manners should be reformed during the whole process of attainment and allocation stages of military finance. at the phase of utilization of military finance resources, monetary budget management and assets budget management should be combined organically and military finance and assets should be managed integrally according to the reality of our army

    在軍事財力的獲取與分配階段，改革軍費預算體制和預算編制方法等，實行規劃、計劃與預算一體化管理;在軍事財力的使用階段，從我軍的實際出發，把經費預算管理與資產預算管理有機結合起來，在軍隊系統內部實行軍事經費與軍事資產一體化管理。
  18. The budget reform of department is not merely the improvement of preparing method or means of the budget. it is even not merely a basic change from idea to content of traditional budget that is continued to use for many years. it is the revolutionary action for the whole framework of market economy of our country and public finance basic frame

    部門預算改革不僅僅是預算編制方法和手段的改進，甚至也不僅僅是對沿用多年的傳統預算編制方法從觀念到內容的根本改變，而且是對我國市場經濟整體構架和公共財政基本框架，以及對政府行為的約束、監督與規范產生根本影響的革命性舉措。
  19. Recently which method should be used to make public budget has become the hotspot of the discussion of academy and practical finance departments, because the change of the content must cause the change of the method. the old method of budget - making, matched to the traditional function budget does n ' t fit the public budget

    究竟採用何種方法來編制公共預算成為近年來學術界與財政實際工作部門討論的熱點，因為預算內容的變革必然要求預算編制方法的改變，舊的、與傳統的功能預算相符的預算編制方法已經不能適應公共預算編制的要求。
  20. Article 32 all competent agencies shall, in accordance with the administrative policies and the budgetary compilation principles and budget compilation directions approved by the executive yuan, prepare a policy implementation plan and a business plan, as well as budget estimates for annual revenues and annual expenditures covering the scope of their jurisdictions and forward the same to the executive yuan

    第32條各主管機關遵照施政方針，並依照行政院核定之預算籌編原則及預算編制辦法，擬定其所主管范圍內之施政計畫及事業計畫與歲入、歲出概算，送行政院。
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