enterprise budget 中文意思是什麼

enterprise budget 解釋
企業預算
  • enterprise : n. 1. （艱巨或帶有冒險性的）事業，計劃。2. 企[事]業單位。3. 企業心，事業心，進取心；冒險心；膽識。4. 興辦（企業）；開創（事業）。n. -priser ＝entrepreneur.
  • 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...
  1. 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。
  2. Both in china and overseas, budget accounting regulation or governmental and non - profit organization accounting composes the accounting regulation together with accounting regulation that is suitable for profit - seeking business enterprise

    無論是在中國還是在外國，預算會計規范或政府會計規范都是與企業會計規范相併列的兩大會計規范之一。
  3. 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。
  4. At first, according to the needs of economic development at present, we should take measure to improve the current budget accounting system ; then, with the reform the classification setup of government revenue and outlay, we should make great effort to establish the government financial accounting system in the future. our government accounting and financial reports can be improved by adopting the good practice in public sector accounting and financial reporting around the world and the successful experience in the reformation of china " s enterprise accounting and financial reports

    在具體改革步驟上，我認為可以分兩步走，首先，在近期根據經濟發展和財政管理改革的需要，針對當前迫切需要解決的問題，對現行的預算會計制度採取必要的改進措施；然後，在經濟體制和財政管理制度不斷深化改革的過程中，努力創造條件，推進預算會計制度向比較規范的政府會計制度轉換，建立符合社會主義市場經濟體制要求的，與國際慣例相一致的中國政府會計制度。
  5. 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。
  6. The chancellor of the exchequer, gordon brown has announced that the 2005 budget will boost business, promote local enterprise and encourage new education and work skills

    英國財政大臣戈登布朗聲稱， 2005年的預算將用來促進商業繁榮，推動地方企業發展，以及鼓勵提高新的教育和勞動技能。
  7. The author considers as follows : ( 1 ) we should understand how to define the price of architecture products the cost of engineering and the price of engineering, we should compare the connotations of plan price, float price and market price, we should clarify how engineering cost and architecture installation engineering cost are formed and what is the difference between balance price and final accounts price ; ( 2 ) through analyzing and comparing the account bases and composing contents of enterprise individual production cost and social average production cost, analyzing from the design mechanism ' s function of auction and bid and the purpose of actualizing auction and bid, we can confirm that the foundation that the titles are weeded when judged is enterprise individual production cost, not social average production cost ; ( 3 ) the author considers there is diverge between shop drawing budget based on ration and auction and bid, carrying out bill quantity of construction works can advance the formation of cons truction - product market price, also is the outset and integrant route to close international, but though code of valuation with bill quantity of construction works has a lot of advantage to advance the form of architecture market price, we also see it has lack and it should be amended

    針對以上問題，筆者認為：應該了解建築產品價格與工程造價、工程價格是如何界定的、比較建築產品的計劃價格、浮動價格與市場價格的含義，搞清楚工程造價的構成和建築安裝工程費用的構成以及竣工結算價格與決算價格的區別；通過分析、比較建築產品的「社會平均生產成本」和「企業個別生產成本」的計算依據和構成內容，從招標投標的設計機制的功能和實施招投標的目的來分析，確認在評標中剔除低於成本價標書的依據是投標企業的個別生產成本，而不是社會平均生產成本；筆者認為以定額為計價依據的施工圖預算方法與招標投標之間存在悖論，工程量清單計價的推行是對建築產品市場價格形成改革的推進，也是建築產品價格形成方式與國際接軌的開端與必經之路，但是也必須認識到雖然《建設工程工程量清單計價規范》具有推進建築市場價格形成的諸多優勢，但仍存在不足與需要完善的地方。
  8. 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。
  9. An enterprise or public institution shall pay its fines from its own funds, all - in budget expenses or funds that are not included in the budget

    企業、事業單位的罰款應當在自有資金、預算包干經費或者預算外資金中支出。
  10. 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。
  11. Aimed at the deficiencies of the queue principle of investment proposals in current capital budget, the paper puts forward some reformatory ideas base on enterprise development strategy

    針對現行資本預算中投資建議排隊理論的缺陷，本文提出了基於企業發展戰略的資本預算方法改進。
  12. Subsequently, learning organization and knowledge management theory and practice based on networks that are in the basic grade are discussed in the first place. resource, finance and marketing cooperation network are bring forward secondly, in this part, the dissertation recommend the ? balanced ? score ? card （ bsc ）, total budget management and total dimension marketing as ways of being used widely in some famous corporations like ibm and ge. later, the most important that is the core operation action of manufacturing enterprise, including “ 5s ”, lean manufacture, “ 6 ” management mode and business reengineering are go deeply into

    根據系統化企業管理體系的邏輯關系，本文先對處于基礎層級的理念與技術支持體系中學習型組織和基於信息網路的知識管理體系作了較為詳盡的介紹，然後針對一般製造型企業核心業務活動的開展所必須具備的支持體系? ?人力，財務，營銷合作網路三大核心活動支持體系逐一作了說明，在這一部分，先後介紹了平衡計分卡在績效考核中的應用，財務上的全面預算管理主要內容與開展方式以及全方位營銷框架。
  13. The article focus on the capital - budget management of state - owned enterprise, aims to find a way to improve the capital - budget management level. the reason i choose the theme is : large - scale investment is the typical characteristic of telecom career. in the 90s, the telecom investment per year in sichuan province is about 10 billion. so the large - scale effect of investment and the pulling - effect on revenue is obvious

    九十年代初期電信大發展時期，四川省電信投資規模都在100億左右，隨著九十年代末期國家對郵電行業的體制改革，競爭格局初步形成，電信投資規模雖然有所下降，但幾個主要電信企業運營商的投資規模都在幾十個億的水平。
  14. 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。
  15. After having investigated the comprehensive budget management status quo of several manufacturing enterprises, we lucubrate the compositive budget system model of manufacturing enterperises in cerp, this model can help us select budgeting programmes, forecast and calculat budget targets expediently, and has characteristic of flexibility, reuseability and integrateability etc. based on above, we divide the whole enterprise budget action into three parts again : operating budget, special decision - making budget and financial budget, so we can analyze the relations among all kinds of budget actions detailedly, and set up the foundation for the design and achievement of the whole compositive budget system

    在研究多家製造企業的全面預算管理現狀以後，深入研究了面向製造企業的cerp環境下的綜合預算系統模型。該模型可以根據實際情況方便地進行預算編制方案的選取和預算指標的測算，具有靈活性、可重用性、可集成性的特點。基於上述，又按照領域將企業的預算活動分為三個部分:經營預算、專項決策預算和財務預算，從而更加詳細的刻畫了各類預算之間的關系，為整個系統的設計和實現打下了基礎。
  16. Comparvson and application of enterprise budget and national budget

    企業預算與國家預算的比較與借鑒
  17. The author wishes that discussions and research could do some good to the implement of enterprise budget management in our country

    我們希望上述研究和探討能對我國企業推行預算管理工作有所裨益。
  18. So enterprise budget management must take financial rights as its foundation, or in other words, it should take efficient disposal of financial rights as a prerequisite. this is the key to ensure the efficient implement of budget management

    因此，企業預算管理必須以財權為基礎，或者說應當以有效的財權配置為前提，這是保證預算管理有效實施的關鍵所在。
  19. The paper firstly interprets the meaning and significance of enterprise budget management, probes into its essential characteristics, and puts forward that budget management is a compositive management activity, which integrated the corporation ' s strategy management, target management, system management, humanistic management, power control management, and value management, so, hold an very important role in enterprise management

    本文首先闡述了企業預算管理的內涵、意義，探討了其本質特徵，認為預算管理是對企業經濟活動的集戰略管理、目標管理、系統管理、人本管理、權利控制管理、價值管理於一體的綜合性管理，因而其在企業管理中具有特別重要的地位。
  20. Through reasonable disposal of financial rights among different organizations, the financial rights - based enterprise budget management mode clarifies the duties, rights and liabilities of each related party. moreover, it supervises and controls the exertion of financial rights and evaluates the results in the process of budget management connected by financial rights. this mode is a circular control system including the whole process of beforehand, during and afterwards control

    以財權為基礎的企業預算管理通過財權在組織間的合理配置，明確各個責任主體的責、權、利，並在預算管理的過程中對財權的運用實行監控，對財權運用結果進行考評，即通過財權這一紐帶將預算管理的整個過程連接起來，是一個包括事前、事中和事後控制的全過程的循環控制系統。
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