budget accounting 中文意思是什麼

budget accounting 解釋
預算會計
  • 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...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. On national budget and accrual basis accounting

    關於我國政府預算和會計引入權責發生制的幾點思考
  2. On informatization, create management information system to collect car fare ; perfect the inner control about intranet accounting system. fourth, create inner budget system

    在信息化方面，對于「收」而言，要創建交通費收信息管理系統；對于「支」而言，要完善對網路會計系統內部控制。
  3. 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。
  4. Countermeasures for the serious problems of the financial control over subsidiary companies are to ( 1 ) establish a scientific share holding structure of its subsidiary companies ; ( 2 ) strengthen its control over authorization right of its subsidiary companies ; ( 3 ) establish a scientific budget duty system ; ( 4 ) establish a scientific financial reporting system ; ( 5 ) use modern technology of information and network to establish the financial balance network of business operation, accounting checking network and electronic bank system ; ( 6 ) perfect the target assessing system over its subsidiary companies ; ( 7 ) send financial supervisors to its subsidiary companies ; ( 8 ) strengthen the scheduled or nonscheduled financial audit over its subsidiary companies

    摘要子公司的財務控制問題日顯突出，解決的對策是：建立科學的子公司股權控制結構；加強對子公司進行授權控制；建立科學的責任預算制度；制定科學的財務報告制度；利用現代化的信息網路系統，建立經營業務結算網、會計核算網和網上銀行結算系統；完善對子公司的考核指標體系；向子公司委派財務總監來實現日常的財務監控;加強定期或不定期審計，實現對子公司的財務監督。
  5. The financial secretary announced in the 2001 - 02 budget speech the administration s initiative that starting with the accounts for 2002 - 03 the government would publish two separate sets of annual accounts, one under the existing cash accounting convention and the other prepared on the accrual basis

    財政司司長於2001至02年度的財政預算案演詞中宣布，由2002至03年度的帳目開始，政府將會分別以現行的現金收付制及應計制會計發表政府周年帳目。
  6. Approach to the reform of budget accounting system

    談預算會計改革
  7. Discrimination of the conceptions of the budget accounting, government accounting and non - profit organization accounting

    預算會計和政府會計及非營利組織會計概念辨析
  8. In the course of internationalization, the budget accounting system in our country will encounter a new serious test

    我國預算會計制度將面臨著嚴重的考驗，預算會計必須以新的形式和世界接軌。
  9. With the development of the socialist market economy and the acceleration of accounting reform, the budget accounting, a component of the accounting, have to meet the need of the fiscal system reform

    摘要隨著社會主義市場經濟的發展和會計改革加快，預算會計作為會計的一個組成部分面臨著國際化問題。
  10. At last, i have advanced the suggestion that how to make improvement from treasury management system reform, budget made reform, budget accounting reform and other match measures

    最後，從國庫管理體制改革、預算編制改革、預算會計制度改革以及其他配套措施的改革等方面，提出了一些如何完善的想法。
  11. 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。
  12. Therefore the existing budget accounting regulation needs be perfected deeply very much. in this background, originating from headspring of budget accounting this thesis analyses the existing problem of working and compares some correlative item between china and america. thus give the reformation of budget accounting regulation some advices in the end

    我國預算會計改革是一個龐大復雜的研究課題，本文只是筆者的一家之言、一孔之間，且由於時間倉促，加之水平有限，文中錯誤之處在所難免，希望各位老師和同學們不吝指正，筆者也會在今後的學習和工作中繼續關注、研究和完善。
  13. 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。
  14. 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。
  15. Legislator eric li, convenor of the breakfast group and representative of the accounting sector in the legco, warned that the linked exchange rate would be under pressure in the next five years. moreover, the recent rise in the long - dated forwards was a signal of banks hedging their risks on hong kong assets. if the budget deficit continued and the fiscal reserves kept decreasing, the long - term pressure on the hong kong dollar would become short term

    早餐派召集人、代表會計界的議員李家祥（見圖）警告，這5年內聯系匯率會有壓力，而最近遠期美電扯高，是銀行把資產轉移以避險的訊號，若果香港財赤繼續，儲備不斷下降未能止血，港元的壓力便會由遠期變成近期，到時不單令信貸評級上升，令投資成本增加外，更令港元成狙擊對象。
  16. 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。
  17. Finance is still a part of accounting. the methods of financial management is not widely used, impc only tried budget, but not deeply use calculation to forecast or to control finance. the funds management is static

    而對資金的決策、規劃和控製作用較弱；財務管理方法也應用單一，只嘗試了預算管理，動態預測及財務控制力度較弱，財務分析也以靜態為主、風險意識不強。
  18. To methods of financial management, impc should use quantity prediction, should build system of overall budget, especially budget analysis and feedback system, should establish financial management control system. then impc should change its financial organization structure. the financial management division and the accounting division are different

    由於採用了重流程而不重職能的原則和模塊式設計，使得本文設計出的系統更易於實現和維護，避免了同類項目中模塊功能重疊、交互處理能力差、信息共享程度低、易受組織功能變動影響的缺點。
  19. 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。
  20. Eric li, legislator representing the accounting sector, felt that it was unrealistic of the government to say earlier on that 60 per cent of the budget deficit could be solved by economic recovery

    立法會會計界議員李家祥說，政府早前指靠經濟復甦解決六成財赤的說法，沒法令人信服。
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