預算編制的 的英文怎麼說
中文拼音 [yùsuànbiānzhìde]
預算編制的
英文
behavioural implications of budgeting- 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...
- 的 : 4次方是 The fourth power of 2 is direction
- 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;...
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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。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。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。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。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。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。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。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。The thesis contains three parts : part one, the basis of public budget making and the direction of reform
本文共分為三個部分:第一部分,公共預算編制的依據及改革方向。With the improvement of budget management " reform and the trying to use zero - based budget of governments and department, the groundwork seems more important
隨著我國預算體制改革的深入、有關政府和部門對零基預算的試行,預算編制的基礎工作越來越重要。The transition of the government ' s function is the general basis of public budget. in the future, the direction of the budget - making reform is department budget
社會主義市場經濟條件下政府職能的轉變是公共預算編制的根本依據,今後我國公共預算編制的根本方向是編制部門預算。Therefore, the paper goes deep into these issues and puts forward some reformatory ideas, which aimed at the enterprise ' s poor knowledge of budget management, singleness and blindness in process, method and start point of b udget preparation, and specially the deficiencies in the queue principle of investment proposals
針對企業對預算管理的認識不夠全面、具體選擇預算編制的程序、方法和起點模式時的單一性和盲目性,以及資本預算中的投資建議排隊理論的缺陷等問題,本文進行了研究探討,提出了改進建議。According to start point of different budget preparation, enterprise budget management can be divided into five patterns too, namely capital budget based start - point, production based start - point, sales based start - point, target cost based start - point ( cost control ), and target profit based start - point. different patterns hold different character and adapt to different business, different business development phases, and different business objectives, which should make choices tactically
根據預算編制的起點不同,企業預算管理又可分為以資本預算為起點、以生產為起點、以銷售為起點、以目標成本(成本控制)為起點、以目標利潤為起點等五種模式,不同模式具有不同的特徵,適合於不同企業、企業不同的發展階段或企業不同的發展經營目標,具有選擇的策略性。Three major benefits of budgeting are : budgeting, by for ? malizing the managers ' responsibilities for planning, compels them to think ahead. budgeting provides definite expectations that are the best framework for judging subsequent performance. budget ? ing aids managers in coordinating their efforts, so that the objectives of the organization as a whole harmonize with the objectives of its parts
預算編制的三個主要優點是: 1 ,預算編制使管理人員制定計劃的責任正式化,從而迫使他們事先思考; 2 ,預算編制明確了預期目標,而這是評價以後經營活動的最佳標準, 3 ,預算編制有助於協調管理人員所作的努力,從而使各部門的目標與企業的總體目標一致。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。Because the over - water commonweal communication institutions have their own strong industrial characteristics among traffic institutions, with the spread of budget reform of the basic frame of public financial, it is more realistic and urgency for us to research the budget ration standards and the way to make them which are the foundation of making budget
水上公益通信單位作為交通事業單位中具有較強行業獨特性的一部分,隨著部門預算改革的展開,預算編制的基礎工作? ?預算定額標準及其測定方法研究就越來越具有現實性和緊迫性。分享友人