核算管理制度 的英文怎麼說
中文拼音 [hésuànguǎnlǐzhìdù]
核算管理制度
英文
accounting control system- 核 : 核構詞成分。
- 算 : Ⅰ動詞1 (計算數目) calculate; reckon; compute; figure 2 (計算進去) include; count 3 (謀劃;計...
- 管 : Ⅰ名詞1 (管子) pipe; tube 2 (吹奏的樂器) wind musical instrument 3 (形狀似管的電器件) valve;...
- 理 : Ⅰ名詞1 (物質組織的條紋) texture; grain (in wood skin etc ) 2 (道理;事理) reason; logic; tru...
- 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...
- 度 : 度動詞[書面語] (推測; 估計) surmise; estimate
- 核算 : adjust accounts; check computation; business accounting
- 管理 : manage; run; administer; supervise; rule; administration; management; regulation
-
The calculation of educational costs is an effective way for universities to enhance the utilization of educational resources to improve functioning efficiency. it originates from the accounting reform in universities and from the tense intercollegiate competitions. it is necessary to implement the calculation of educational costs
教育成本核算是高校加強教育資源管理和利用,提高辦學效益的有效途徑;是高校會計制度改革,以更確切的反映高校教育經濟信息的必然趨勢;也是高校自身發展和校際競爭的必然要求。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。However some problems have exposed as well - employees " indifference in break - even cost, imperfect institutions of cost evaluation & cost control, cost accounting of workshop departed from that of the whole factory, false cost statistics, nonstandard materials management leading to out - of - control cost, man - hour and material quotas without restriction, financial executives with low abilities in general
但也存在一些突出問題,如企業員工成本意識薄弱,成本考核、監督制度不完善,廠級成本核算與車間成本核算脫節,成本失真現象比較嚴重,物資管理缺乏規范化而造成成本失控,工時及材料定額不完善而缺乏約束力,從事財務管理會計人員的素質普遍不高等等。After the ministry of finance had issued the budget accounting regulation including overall finance budget accounting, governmental unit accounting and institutional accounting, a series of budget accounting regulation has come into being in china, which was suitable for our socialistic market economy. along with a series of reformation about government finance administration and government budget administration such as reforming edition method of budget etc., however, the working environment of our existing budget accounting regulation has made a big change
但隨著我國以加強和規范財政管理為中心、對預算管理體制所進行的一系列改革,如:改革預算編制方法、細化預算編制內容、實行零基預算和部門預算、逐步實施國庫集中收付制度、推行積極政府采購制度等,現行預算會計的運行環境已經發生了重大變化、原核算內容和方法已不能適應某些新業務的變化在執行中暴露出一些深層次的問題,迫切需要對預算會計制度進行進一步修改和完善。Secondly, forestry department should keep breath with time and depend primarily on the public finance expenditure to ensure stable ecological environment construction capital. thirdly, set up new management concept and explore effective patterns to collect and manage and use forestry fund. to keep with the time, the state should persevere innovating so as to make forestry fund best allocated, so as to develop its force at the core, so as to develop its functions to benefit the people and the human beings
鑒于國尚未建立完善的林業基金制度,順應財政體制改革,以探索建立生態效益補償基金為契機,提倡進行制度創新和管理創新:一是按《森林法》的要求,建立森林生態效益補償基金,並將其納入林業基金管理范疇;二是順應財政體制改革,依靠公共財政體制保證穩定的生態環境建設資金,建立以公共財政支出為主的廣泛的林業基金;三是樹立管理新理念,探索林業基金高效運作的籌資、管理和使用方式,與時俱進不斷創新,探索林業基金合理有效的有償和無償使用方式,同時加強會計核算和審計監督,使林業基金優化配置,發揮林業基金的核心力量,發揮林業基金造福於民、造福全人類的功效。In connection with the cost management of power supply in zhuzhou chemical industry group corporation, we take measures of the model of target cost management, divide the electric cost center of responsibility afresh, define the cost content of responsibility, carry out the target control of the responsibility cost, and consummate the model of the electric cost account, form institution of tracing back to the cost of responsibility, and rigorously enforce
對株洲化工集團公司供電的成本管理,採取目標成本管理模式,重新劃分電能成本責任中心,確定各中心的責任成本內容,實施責任成本目標控制,並對電能成本核算方式進行完善,形成責任成本追溯制度,嚴格考核。在實施安全和成本管理的對策中,為提高效果,對一些具體業務流程進行了必要的重組。( 1 ) to follow the rule of exchange on equal value, and attach importance to the role of value law ; ( 2 ) to strengthen the basic status of agriculture and keep the form of system of ownership stable in the countryside. ( 3 ) to deal with the relation of accumulation and consumption correctly, strengthen economic construction and raise the level of citizen life. ( 4 ) to renew and perfect rational rules, and carry out the rule of being paid for his work done
劉少奇勇於面對現實,運用馬克思主義基本原理,深入分析我國的國情和建設現狀,提出了許多富有獨到見解的理論觀點:嚴格遵循等價交換原則,重視價值規律作用;加強農業的基礎地位,保持農村的所有制形式相對穩定;正確處理積累與消費的關系,加強經濟建設、提高人民生活水平;恢復和健全合理規章制度,貫徹按勞分配原則;施行經濟核算,改革企業經營管理;改革流通體制,疏通流通渠道;改革工業管理體制,試辦托拉斯。Article 1. this method is stipulated according to " financial general rules ", " accounting principles " and " corporate accounting system " in order to regulate corporate financial behaviors and strengthen financial management and economic calculation
第一條:為規范全公司財務行為,加強財務管理和經濟核算,依據《財務通則》 、 《會計準則》和《企業會計制度》特定本辦法。The content covers : 1 ) reform on the accounting method of business economy and economic responsibility system ; 2 ) management on business expansion and income amount ; 3 ) cost and expanse pattern, cost - quota determination and establishment of liability - cost system ; 4 ) management of basic finance, financial management mould and financial incentive mechanism ; 5 ) capital operation, investment management and fund - raising channel ; 6 ) appraisal system for financial management quota in postal - service enterprises
內容包括: 1 )企業經濟核算辦法的改革和經濟責任制; 2 )業務拓展和收入款項管理; 3 )成本費用模型、成本定額確定和責任成本制度的建立; 4 )財務基礎管理、財務管理模式及財務激勵機制; 5 )資金運營、投資管理和籌資渠道; 6 )郵政企業財務經營評價指標體系。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。Financial affairs divisions in respective units shall conscientiously strengthen the management of expenditure of appropriations ( including funds allocated from the special account for non - budgetary financial funds ) determined by the ministry of finance, establish and perfect the management system, strictly follow the range and standard set by the state for expenditure, and shall not allow expenditures contrary to financial disciplines and rules
各單位財務部門對財政部門核撥的經費(包括從財政預算外資金專戶核撥的經費)要切實加強支出管理,建立健全管理制度,嚴格執行國家規定的開支范圍和開支標準,對違反財經紀律和財務制度規定的開支一律不得支付。Treasury single account system ( tsa ) is a system that changes the hierarchically transferring of financial capital and converges all the government ' s financial capital to the people ' s bank or the authorized agent banks to open single treasury accounts. when it needs to purchase goods or pay for the labors, the budgeting unit should apply and the treasury - disbursing department will audit the application. then the fund is directly transferred to the applicant
國庫集中支付制度,也叫國庫單一賬戶制度,是改變現行的財政資金層層撥付方式,將政府的所有財政性資金(包括預算內資金和納入預算管理的預算外資金)集中在人民銀行或指定代理銀行開設的國庫單一賬戶上,所有預算單位需要購買商品或支付勞務款項時,由預算單位提出申請,經國庫支付機構審核后,將資金直接從單一賬戶支付給收款人的制度。Finanical accunting, social auditing planning internal finanical management system and accounting calculation system for enterprises, sittign of foreign capital and foreign economy
財務會計、社會審計。擅長企業內部財務管理制度和會計核算制度設計。對外資、外經工作有一定的研究。Through analyzing the characteristics and problems of the existing plan system in hunan zhenghong science development co. ltd, this text was at first to analyze principle and factor of improving current system, then according to these principles and relevant theories, design overall budget management system, including the department of organizing and carrying out the budget, the examination system of the goal in budget, management system of the budget, budget form and relevant explanations of compilation, etc. ; finally the article summarized some questions that existed in the company in their course of implementing budget management, and proposed some measures for improving
本文從分析湖南正虹科技股份公司原有計劃體系的特點和存在的問題出發,首先針對原有體系如何改善提出了設計新體系的總體原則,並進一步依據此原則和相關的理論設計了全面預算管理體系,包括預算組織和執行主體,目標考核體系,預算管理制度、預算表格以及相關編制說明等;最後文章總結了公司在實施過程中存在的一些問題,並提出了改進建議和措施。The measures include motivating the enthusiasm of all sectors, improving the science and efficiency of the budget, keeping accordance in budget and accounting, perfecting the supplementary budget examining system and establishing a rapid and effective budget management system
這些對策包括充分調動學校各方面積極性,確保收入預算的實現;提高預算的科學性和時效性;保持預算與會計核算、年終決算內容與口徑一致;完善內部預算追加審核制度;建立暢通迅達的預算管理反饋系統等。The target of financial management ( fm ) is to achieve maximum value of enterprise is made definite, after anaiyzing all kinds of financial relationships. the essence of organization institution for modern enterprise system is agency by agreement, which can operate perfectly under the conditions of perfect encouragement & engagement rules, so the core of the encouragement & engagement rules for new fmm is to establish distribution regulations. there are many measures can be taken availably, such as budgeting, project cost management etc. and many new concepts of advanced management are worth being adapted, for instance, opportunity - cost, cost - benefit, legal knowledge, and so fbrth
新的財務管理模式運行的環境是現代企業制度下的國際工程公司,現代企業制度最基本的要求是產權清晰,鑒于本院是知識技術密集型企業,引入了人力資本觀念,完善和充實產權清晰的內容;在分析了企業的各種財務關系后,明確提出財務管理目標?企業價值最大化;現代企業制度的組織制度的實質是委託代理關系,委託代理關系的有效運作依靠完善的激勵約束機制,以此為指導,新的財務管理模式建立起以分配製度為核心的激勵約束機制;充分吸收先進的管理觀念,如成本效益觀念、資金的時間價值觀念、法制觀念,運用先進的方法,如全面預算管理、項目成本管理等,來全面提高財務管理的水平;財務管理體制是財務管理模式運轉的組織保障;按照本院的業務特點,將業務分類,設置了相應的組織機構。This text focuses on applying abc thought to make research of and design erp system ' s cost accounting and controlling flow on design stage 、 purchase stage 、 production stage and sale stage, primarily including that we : ( 1 ) on design stage, imitate and optimize activity - based cost, as well as establishing the relationship between production design and enterprise production activity chain and product bom through erp ' s cost imitation function, rejecting invalid and non value added activity on applying the thought of abcm, then optimizing activity chain 、 production structure and production design from the cost point of view ; ( 2 ) on purchase process, applies the thought of abc to account and control purchasing cost ; ( 3 ) on production stage, apply thought of abc to calculate the product cost, and use the method of activity difference variance analysis to control product cost ; ( 4 ) on sale stage, apply thought of
本文重點在erp系統的設計、采購、生產和銷售等四個階段,運用作業成本思想對其成本核算及控制流程作相關的設計研究,主要包括,一在設計階段對作業成本進行模擬和優化,即通過erp成本模擬功能,建立產品設計方案與企業生產作業鏈和產品bom結構之間的對應關系,應用作業管理的思想,剔除無效非增值作業,優化作業鏈及產品結構,從成本的角度優化產品設計方案;二在采購過程中,應用作業成本思想核算與控制采購成本;三在生產製造階段,運用作業成本思想計算產品成本,並採用作業差異分析法控制企業的產品成本;四在銷售階段,運用作業成本思想計算客戶服務成本,為erp系統中的客戶關系管理提供準確的決策數據信息。Article 22 the people ' s bank of china will effect and implement a system for verifying and recording the qualifications for positions of proposed senior managerial personnel of the payment and settlement organizations
第二十二條中國人民銀行對支付清算組織高級管理人員實行任職資格核準備案制度。Then totally describes the basic methods, status of enterprise internal financial control aninted financial control methods under different financial verification system. finally the thesis analyzes the financial verification system and internal financial control methods of gansu telecommunication corporation combining with its arrangement and interval of enterprise management and internal financial control system, then find out the existing problems. with the analysis of these problems, designs the enterprise internal financial control system in detail which is foundation of standard implementation of enterprise internal financial control
重點結合甘肅省電信公司企業管理層次、管理跨度、財務內部控制制度現狀的實際,對甘肅電信企業現有的財務核算體系、財務內部控制方法進行詳細分析后,找出存在的問題、分析問題原因,結合以上內部控制及財務內部控制的原理,具體的對企業的財務內部控制制度進行設計,形成以財務為核心,覆蓋生產、經營、管理等環節的財務內部控制系統,重點解決當前企業財務信息失真、資金緊張等問題。Article 22 a commercial bank should exercise a financial system of unified accounting and fund control and level - to - level management in relevant to its branches
第二十二條商業銀行對其分支機構實行全行統一核算,統一調度資金,分級管理的財務制度。分享友人