預算集 的英文怎麼說
中文拼音 [yùsuànjí]
預算集
英文
budget set-
The attention of political leaders and the allocation of budgetary resources have both focused almost entirely on the supply side.
政治領導人的注意力和財政預算的分配幾乎都集中到了供應方面。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。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。Being an insurance of finical running intensive management, it is excogitated from three aspects, namely : achievement of financial business unity, focus on systemic budget, apply fund motive management
作為財務實施集中式管理實施的保障，論文從實現財務業務一體化、狠抓全面預算、實施資金動態管理三個方面進行了設計。The hunan steel group ' s top managers are also eager to know. because the scientific and objective appraises are doomed to their comprehensive budget practice
湘鋼集團的管理決策層也很想知道對此做出的科學客觀的評價，並用以指導企業的預算管理實踐。With china ' s entry into the wto, pangang ( group ) corporation ’ s leaderships recognized the need to seize opportunities and meet the challenge of economic globalization, the introduction of advanced management ideas and means to transform the traditional enterprises, and establish pangang ( group ) corporation financial management information system, and achieve financial centralized management, a financial settlement, accounting, budget, control, analysis integration of financial management information platform and the progressive realization of financial and business ’ s integration in the future, at last ultimate pangang ( group ) corporatio ’ s achievement of a comprehensive information technology
隨著中國加入wto ，攀鋼公司領導認識到必須抓住機遇、應對經濟全球化的挑戰，引進先進的管理思想和手段來改造傳統企業，建立攀鋼（集團）公司財務管理信息系統，實現財務集中管理，形成財務結算、核算、預算、控制、分析一體化的財務管理信息平臺，並在今後逐步實現財務業務一體化，最終實現攀鋼全面信息化。To this, transmit of general office of the state council labor safeguard ministry and ministry of finance about executing the opinion of allowance of national official medical treatment, the requirement attends in national official while primary medical treatment is safe, according to former medical treatment at public expenses actual expenses and insurance of primary medical treatment raise fund the level raises money funds of medical treatment allowance, include finance the budget, use technically at the medical treatment charge of accessorial officeholder, the charge that includes charge of medical treatment of the above that seal a top, individual to pay medical treatment charge to exceed certain amount above oneself and medical treatment take care of the primary medical treatment of the object to take care of charge
對此，國務院辦公廳轉發了勞動保障部和財政部關于實行國家公務員醫療補助的意見，要求在國家公務員參加基本醫療保險的同時，根據原公費醫療實際支出和基本醫療保險籌資水平籌集醫療補助經費，列入財政預算，專門用於補助公務員的醫療費用，包括封頂以上醫療費用、個人自付醫療費用超過一定數額以上的費用和醫療照顧對象的原醫療照顧費用。Since the reform, budget accounting system have been revised many times however, with the development of socialist market economy system, the budget accounting environment is changing rapidly, government turn to offer public product and adjust market ; the range of the financial revenue and expenditure are diversified, the user of governmental accounting information expand constantly, the requisition of the governmental accounting information improves etc. it is inevitable for the revolution of budget accounting to enhance our government performance and establish modern government managerial system. we should draw lessons from international reform experiences and take the china - style road - the " stage - by - stage - going " way of the reformation
但是，隨著社會主義市場經濟體制的發展，我國預算會計環境正在發生重要的變化：政府和市場在社會經濟運行中的分工逐步明晰；政府職能重點轉向公共品提供和宏觀調控；財政收支的內容和形式更加多樣化；近年實行的部門預算編制、國庫集中收付制度和政府采購制度等預算管理制度方面的改革；事業單位資金來源渠道多元化和經營性業務的增加；政府會計信息使用者的范圍不斷擴大，對政府會計信息的內容和質量的要求不斷提高等。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。Drawing on the internationally adopted budgeting method, the pla reformed its budgeting form, method and content extensively, with emphasis placed on implementation of the zero - base budget method, so as to give full play to the budget ' s macro - control role and gradually establish a new budgeting pattern featuring the concentration of financial power and resources, scientific distribution of military expenditures, concrete and transparent itemization, and tight supervision and control
借鑒國際上通行的預算方法，全面改革軍隊預算編制形式、方法和內容，重點推行零基預算等方法，以充分發揮預算的宏觀調控作用，逐步建立起財權財力集中、軍費分配科學、項目具體透明、監督制約嚴密的預算新模式。The real estate development cost control methods are specified of decision, design, execution stage to reduce the construction cost, and it is compiling feasibility study report and capital invest estimation in decision, optimizing the design scheme and designed rationally in the technique and construction drawing design stage, electing rational construction scheme in construction stage, controlling the change in the work and field visas strictly, examining and approving budge detailed, budge planning use the quantities list, electing the best subcontractor, preventing some monopoly raise the price, collecting the detailed data in the fieldwork, making strict bargain
討論了房地產開發項目的決策階段、設計階段、實施階段分別需要採取的相關措施和方法，以盡量降低項目的工程造價，即在決策階段編寫詳細的可行性研究報告和編制投資估算；在設計階段優化設計方案，進行合理的技術設計和施工圖設計；在實施階段選擇合理的施工方案，嚴格控制工程變更和現場簽證，嚴格審核工程施工圖預算，工程造價的預算採用工程量清單報價，擇優確定專業分包單位，防止少數壟斷性行業任意抬價，深入現場，收集和掌握施工有關資料，制定嚴密的合同條款。By making such an abrupt budget change, nasa will mothball or abandon half - built ( in some cases, fully built ) hardware, lose expertise developed at great effort, and leave gaps in data coverage, notably of the earth ' s climate
這種突然的預算變更，將迫使nasa封存或放棄建造一半（在某些狀況下是已完全造好了）的硬體設備，丟掉耗盡心力所開發出來的技術智能，並造成採集數據難以彌補的缺口，特別是在地球氣候的觀測計畫上。In view of the general prevalence of the obscure financial orientation, backward management mode and ambiguous property right and disorderly capital management of the conglomerates, this article, for the purpose of effectively ironing out the series of existing problems, puts forward the augment that corporate groups ’ financial management mode must be persistently based on capital operation as its core, thus demonstrating the principle of the organic combination of the centralized power and decentralized power, establishing a financial management mode characterized by the integration of centralized power and decentralized power, which will be conducive to bringing into full play the financial control function of the parent company and the subsidiaries, stimulating the initiative and creativity of the subsidiaries and effectively controlling the risks of the operators and the subsidiaries
以建築施工、房地產開發為主營業務的大型集團型國有企業為例，他們在財務管理方面普遍存在著分權過度的問題，對子公司的財務行為難以統一協調，無法合理配置有效資源，致使企業集團的凝聚力、控制力難以實現。因此，構建有效的財務管理體制，強化企業集團的財務管理職能，灌輸財務管理的戰略思想已迫在眉梢。因此，本人希望充分利用本人在吉林大學的三年碩士班學習掌握的財務管理知識，結合導師指導和自身工作體會來了解分析當前企業集團存在制約企業集團良性發展的普遍問題入手，基於集團的組織模式、制度建設，預算管理等方面進行深刻剖析，結合現實案例系統並有針對性的提出了一套具體的集團企業財務管理戰略模式，以期能對企業集團的生存與發展具有較好的現實意義。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。But we all gathered in his room at around nine in the morning, as we usually did seven days a week during the budget season
9時左右，各人已如常地集在他的辦公室。雖然是假日，但在擬定預算案期間，大家早已習慣一星期七天不停地工作。The valid financial affairs should form a kind of sound operating mechanism to control, because the enterprise group involves the relation people of many kinds of interests, the scale is enormous, there are many administrative structures, management activity is complicated, so, the financial affairs of the enterprise group control and especially need complete controlling mechanism and policy
有效的財務控制是一個系統工程。企業集團控制的有效施行，需要從事前、事中和事後三個方面進行全過程式控制制。事前控制主要是通過預算控制實現的，事中控制必須通過財務人員的控制來實現，而事後財務控制需要通過審計監督來實現。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。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。The primary findings of the study can be summarized as follows : 1 ) there exists a significant gap between the expectation and the satisfaction on each of the design strategic attribute ; 2 ) through a cluster analysis, two types of design strategy are identified ? " product differentiated " and " cost focused " ; 3 ) the " cost focused " firms tend to perform better on " budget achievement " and " schedule achievement ", while the " product differentiated " firms tend to perform better on " design patents "
研究主要的發現有： 1 ）樣本廠商間對各設計策略屬性的重視度與滿意度存有顯著的差異； 2 ）經集群分析后得到「產品差異化」與「成本專注化」兩種設計策略類型； 3 ）成本專注化廠商在「達成預算率」與「達成進度率」兩項設計績效指針上，有明顯較佳的表現，而產品差異化廠商在「新式樣專利數」指針上，則有明顯較優的表現。Average budgetary receipts is to pass a budget ( central budget and local budget ) finance capital of concentration, it is the component of finance income
一般預算收入是通過預算（中心預算和地方預算）集中的財政資金，是財政收入的組成部分。分享友人