budget restraint 中文意思是什麼
budget restraint
解釋
預算限制-
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 third chapter, the writer analyses the positive effects of the interest rate marketization on business investment and financing in both direct and indirect financial markets. though marketization of the interest rate, the rate can genuinely function as adjustment but on the conditions of clarified property right of investors " ownership, hardening of budget restraint as well as improved financial market with powerful functions
第三章分析了利率市場化對企業投資及企業間接融資和直接融資市場的影響，說明利率市場化后，利率能真正發揮調節作用，必須具備一定的條件，即投資主體產權明晰，預算約束硬化；同時，金融市場發展完善、功能強大。
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