budget management 中文意思是什麼
budget management
解釋
預算管理- 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...
- management : n. 1. 辦理，處理；管理，經營；經營力，經營手腕。2. 安排；妥善對待。3. 〈the management〉〈集合詞〉（工商企業）管理部門；董事會；廠方，資方。
-
This traditional building method has many shortcomings : dissever factitiously some process and nobody is responsible for connection sections, many works distributed by different departments lose managing and controlling, and many overhead costs become virtual un - control cost ; confirming the overall budget management emphases through lifecycle method, it ' s unfit for enterprise group which deals in different fields, because these deals in different fields can effect each other, and make it ' s hard to distinguish the enterprise group ' s lifecycle
這種傳統的構建方法有許多不足之處，如：將一些作業或流程人為地割裂開來，使得它們的介面部位無人負責，眾多分佈於不同部門卻相互聯系的作業因此失去管理和控制，與此相關的眾多原本可控的間接成本因此而成為事實上的不可控成本；通過生命周期法確定企業預算管理的重點，對于多元化經營的企業集團，由於各個產業之間的互動關系，往往有生命周期淡化的特點，這種方法就顯得不是十分適宜。 -
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。 -
This paper, aiming at the problems in petroleum enterprises ' budget management, presents the approaches to enhance budget management : ( 1 ) establish the specified budget management section and clarify its responsibility ; ( 2 ) schedule the budget on the basis of strategy of the petroleum enterprises ; ( 3 ) set up the flexible budget target, budget alarm and budget result query ; ( 4 ) adjust budget dynamically and simultaneously ; ( 5 ) adopt the applicable measures and encouragements, reanimate wide participation in budget management
摘要針對油田企業預算管理存在的問題，闡述了加強預算管理的途徑和措施：設置專門的預算管理機構，並建立預算工作崗位責任制；以油田企業戰略為基礎編制預算；設置彈性預算指標，建立預算預警機制和預算結果質詢制度；適時調整、編制動態預算；採取有效的考核與激勵措施，鼓勵全員參與預算管理。 -
Currently, in the budget management of colleges and universities, there are some problems such as the misunderstandment, the imperfect establishment, the improper inspection and management on the budget performance, the incompatibility with the reform of the public finance system that government promotes and so on
摘要目前，高校預算管理存在著認識不全面、編制不完整、預算執行監督和管理不到位及與政府推行的財政體制改革不適應等問題。 -
Building capital budget management system for businesses
企業資本預算管理體系的構建 -
Reform of the budget management system at the city level in china
一種預算生態框架的實證分析 -
The treasury management system is a part of fiscal administration. since reform and opening policy carried out, a series of reform of finance and tax system have put emphasis on regulating the relation of distribution, but has not performed regulation on budget management system
財政國庫管理制度是整個財政管理的有機組成部分，改革開放以來，我國財稅體制進行了一系列改革，重點是調整收入分配關系，基本未對預算執行管理制度進行大的調整。 -
It introduces the characteristics of life - insurance company ' s marketing and financial management. it focuses on the performance of the overall budget management in the kt life insurance co., ltd chengdu branch, including the making, carrying out, and examining of the budget
第二部分壽險公司財務管理：介紹了壽險公司營銷和財務管理的特點，重點說明了kt人壽成都分公司全面預算管理的實施情況，包括預算的編制、執行和考核。 -
By analyzing the theory of control and budget management, this articl - e puts forward a point of view that budget management can be a control mechanism and used into enterprises management as " a internal mechanism ". by this means, modern enterprise management will attain a realm of " managing enterprises by doing nothing ". then, this article sets up a basic framework of budget control mechanism. at last, this article points out the w - ay to deal with the questions which some enterprises in our country come across during the course of setting up budget control mechanism
本文從內部控制和預算管理的相關性出發，深入剖析企業預算管理作為內部控制機制的理論基礎和條件，提出預算管理可以作為一種控制機制運用到企業管理中這一觀點，充分發揮預算管理控制機制的「內在機制」作用，使現代企業管理出現一種「無為而治」的局面，並試圖構建企業預算管理控制機制的基本架構。 -
An economic analysis on the public expenditure budget management
公共支出預算管理的經濟學分析 -
The focus of the thesis consists in the 5th chapter, in which the author brings forward four conclusions : set up the four - level budget structure : budget management commission, comprehensive budget department, budget chargeable department and budget responsibility center
本文的創新之處是實踐性、針對性較強，對sr發電公司委託代管和控股經營模式下的預算管理問題進行了改進探討，運用了責任會計理論，將預算管理與資產經營責任制結合起來。 -
In this system of unified leadership and classified management, it is crucial to strengthen the budget management
在「統一領導，分級管理」的財務管理體制下，加強預算分級管理更為關鍵。 -
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。 -
In the organization of budget management, it sets up the modern board of budget management which suits for the enterprises of our country. in the organization of budget implementation, it introduces the financial settlement center to the traditional responsibility centre
在預算管理組織方面，設立適合於我國企業的現代預算管理委員會;在預算執行組織方面，將財務結算中心引入到傳統的責任中心。 -
The financial rights and enterprise budget management are involved and interacted with each other
財權與企業預算管理是一種融合與互動的關系。 -
Management of budgeting is a mechanism of contract, which has several functions, such as, planning, control, coordination, motivation and evaluation. the true nature of the budget management is bargaining among subjects of interest
企業預算管理具有計劃、控制、協調、激勵、評價等多個功能的契約機制，在這個機制里，預算的目標的確立、預算程序的選擇、預算結果的考評其實質是各利益主體之間的討價還價。 -
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。 -
Finally, author use the theory that scientific budget management and excellent performance measurement system ( pms ) are safeguard of control accounting system, and engineers budget management and pms. furthermore, author take advantage balanced scorecard ( bs ) in pms and use a mathematic model to measure it. although i tried my best to closely combine management accounting theories with our current condition, this thesis must have many shortcomings due to my theoretical level and practical experience
最後根據科學的全面預算管理和優秀的業績評價系統（ pms ）是有效實施控制會計系統的保障這一原理，重新構造了廣東電信公司的預算管理方法和pms系統，在pms系統中主要運用了平衡計分卡（ bs ） ，並給出了綜合評價指標量化的方法。 -
The paradox and control of the budget management
預算管理的逆反性及其控制策略 -
Fiscal reform will focus on improving the public finance system, transfer payment system and budget management system, and reforming the classification of government revenue and expenditures
財政改革重點集中在改善公共財政體系，轉移支付體系和預算管理體系以及政府收支分類改革。
分享友人