budget audit 中文意思是什麼

budget audit 解釋
預算審查
  • budget : n 1 預算，預算案。2 經營費；生活費；（有限制的）供應，來源。3 〈古語〉〈方言〉小皮包；小皮包中的...
  • audit : n. 1. 會計檢查，查賬。2. （地主與佃戶間的）決算。vt. ,vi. 1. 檢查，查（賬）。2. 〈美國〉（大學生）旁聽（課程）。
  1. 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。
  2. 3 it should audit the departmental yearly budget

    甲、本系年度預算執行之稽核。
  3. 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。
  4. This leadership should adhere to the principle of " honing our strengths " in the service of the public rather than for personal fame and glory. i have openly said that the present budget appears more like a " fiscal policy audit " than a budget aiming at fiscal balance. this is not meant to be derogatory

    港人最需要的政治領導，正是要有精誠專一，貫通透澈的智慧，洞悉世情道理，再持著秉要執本的處事方針，才能為市民，而非為個人追求赫赫之功。
  5. 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。
  6. Mainly it is the status, time, people, and means of audit and so on. then it describes the general information and the character of the public finance audit in the usa, britain, and japan, and its goodness reference to our country. finally, study on adapting to the government budget reformation and the innovation of the public finance audit, and draw an conclusion that we should put the emphasis on adjusting the direction and get on well with the seven relations, improve the meanings of the audit, strengthen the budget ’ s execution and explore the audit on the efficient of the public finance expense

    本文從財政審計的概述入手，首先闡述了財政審計的涵義和構成;其次分析了政府預算的規范模式，展現了1979 - 1998年間我國國家預算制度的變化和1998年以來政府預算制度的改革;再次在以上分析的基礎上研究財政審計不適應預算改革的若干方面，主要是審計地位、審計時間、審計人員、審計方法等方面;接著擺出了美、英、日三國財政審計的概況和特點和對我國的借鑒意義;最後探討了如何適應政府預算改革深化財政審計，主要是調整財政審計改革的方向、處理好七種關系、改進財政審計方法、深化預算執行審計和積極探索財政收支績效審計。
  7. A probe into fiscal budget and audit

    資本預算審計探析
  8. Article 16 audit institutions shall exercise supervision through auditing over the budget implementation, final accounts and management and use of extra - budgetary funds of departments ( including units directly subordinate to them ) at the corresponding levels and of the people ' s governments at lower levels

    第十六條審計機關對本級各部門（含直屬單位）和下級政府預算的執行情況和決算，以及預算外資金的管理和使用情況，進行審計監督。
  9. The keystone of consummating the enterprise ' s financial system is building the integrative controlling system, including beforehand controlling which emphasis is budget controlling, process controlling which emphasis are financial system, financial balance center and financial majordomo system, afterwards controlling which emphasis is audit intendance

    完善財務控制重點是建立以預算控制為重點的事前控制、以財務制度、集團財務結算中心、財務總監委派為重點的事中控制、以審計監督為重點的事後控制的一體化控制體系。
  10. The second part, high school ' s management audit and high school ' s operational audit. which is the third and forth chapter of this thesis. the high school management audit is divided into five parts : the plan audit, the decision audit, the control audit, the organization audit, the leading audit ; the high school operational audit includes budget capital audit, outer budget capital audit, human resource effectiveness audit, the use of fixed assets audit, the use of utility audit and the daily life " s effectiveness audit. it is the most important part of this thesis

    第二部分，高校管理審計和高校經營效益審計，為第三章和第四章內容。高校管理審計分為五大部分的內容：計劃機能審計、決策機能審計、控制機能審計、組織機能審計和領導機能審計；高校經營效益審計主要從預算內資金審計、預算外資金、人力資源效益審計、固定資產使用效益審計、物質設備利用效益審計以及日常生活中的經濟效益審計幾方面進行論述。是本文論述的重點。
  11. So the reformation of public finance audit should be innovated according to the change of chinese government budget ’ s reformation in order to service our economics better

    財政審計也應適應政府預算的變化進行改革，以更好的服務于國家經濟建設。
  12. With respect to its budget policy and institutions, because of the cautious preparation of its budget plan, the reasonable acquisition of public resources, and its effectiveness in its execution as well as the openness of its audit system, the eu has received comprehensive confirmation and support from the people and governments of member states, which in turn should help the eu maintain its steady development

    其中，支撐歐盟實際運作的預算政策及制度，由於其預算編制過程嚴謹、資源收取分配合理、執行之效率及監督之公開，都有助於使歐盟獲得各成員國政府與人民之肯定與支持，並促使歐盟得以在穩定中保持良性的發展。
  13. Article 23 audit institutions shall exercise supervision through auditing over the budget implementation and final accounts of the state ' s construction projects

    第二十三條審計機關對國家建設項目預算的執行情況和決算，進行審計監督。
  14. The contents include the audit of the university project planning and budget establishment as well as its implementation ; the audit of the higher education cost and investment structure, that is, the audit of economy and efficiency ; the audit of the higher education effects, that is, the audit of effectiveness

    高校績效審計的內容包括高等學校事業計劃和預算編制及其執行情況審計;高等教育成本和高等教育投資配置的審計即經濟性、效率性審計;高等教育效果的審計即效果性審計。
  15. Investment estimation for the feasibility of construction project ; budget estimation budget & audit ; base price establishment ; examination and consultation for quoted price ; assessment of real estate

    工程建設項目可行性研究投資估算；工程概算、預（決）算、招標標底編制、審核及投樣報價咨詢；房地產評估。
  16. Director of audit s reports policy budget

    審計署署長報告書（政策及財政預算）
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