Toward the Orientation of Budget Function and Departmental Budget Performance Evaluation Theory; Switchable Light Guides for Improved Cost performance. 预算功能取向与部门预算绩效评价理论导向光导向切换功能提高了同成本下的机械性能。
The Construction of Budget Performance Evaluation System towards Performance Budgeting 面向绩效预算的预算绩效评价实现框架
Research on the Effect of Employee Participation on Budget Management Performance from Contingent Viewpoint 从权变观点探讨员工参与对预算管理绩效的影响
The Budget Performance Evaluation Practice of OECD Member Countries and Its Experience Reference OECD成员国的预算绩效评价实践及其借鉴
The Research on Foreign University ′ s Budget Performance Evaluation: Background, Status and Revelation 国外高校预算绩效评价研究的背景、现状与启示
Thoughts on Establishment of Government Budget Performance Evaluation System 建立政府预算绩效评价体系的思考
Through analysis, the thesis comes to four conclusions: first, the year 2002 budget performance is preppy good; 通过实证分析,论文得出了四个方面的结论:一是2002年预算执行情况较好;
The compulsory education funds budget performance system is a kind of valid funds management system, and the aim is carrying on the valid allotment, management and usage to the compulsory education funds in the way of science. 义务教育资金预算绩效体制是一种有效的资金管理制度,旨在通过科学的方法对义务教育资金进行有效的分配、管理和使用。
The accounting statements should reflect the annual financial status and budget performance of the administrative unit well, truly and comprehensively. is the basic principle that the administrative units design their annual final accounts should follow. 行政单位年度决算报表设计的基本原则应遵循所设计的报表能够真实、准确、完整地反映行政单位一年的财务状况及预算执行情况。
Performance Budget ( PB) being a budget making model in government expenditure management, it is feasible and practical in introducing budget performance evaluation in fiscal budget, which can assist government in controlling the gross of budget expenditure, and realize the efficiency and equity of expenditure. 绩效预算是政府支出管理的一种预算编制模式。在财政预算中引入预算绩效评价具有现实可行性,它有助于政府控制财政支出总量,实现支出配置的效率和公平。
Implementing the budget performance evaluation has been the important measures to take in the outcome-oriented and output-oriented budgeting reform in OECD member countries since 1980's. 实施预算绩效评价是20世纪80年代以来,OECD成员国以产出和成果为导向的预算改革中的重要措施。
Finally, the combination of budget performance appraising and budget accounting can begin with building up the government financial report. 预算绩效评价与我国预算会计改革相结合可以从建立政府财务报告上开始。
Chapter five introduces the setting-up of unit's expenditure project budget performance evaluation index system, weight definite method and appraising method of the index of maritime affairs. 第五章介绍了海事单位支出项目预算绩效评价指标体系的建立,指标权重的确定方法以及评价方法;
The implement of budget performance appraising and the reform of budget expenditure management are just complying with the change, and conversely their successful practice have promoted the construction of governments 'new public management system. 预算绩效评价与预算支出管理改革正是顺应这一变革要求而实施的,而且它的成功实践又反过来推动了各国政府新公共管理体制的构建。
When the project is entering into the construction stage, all links in the process of construction must be controlled, thus ensuring the smooth enforcement of project plan, quality standard, progress arrangement, as well as budget performance. 土地开发整理项目实施管理是项目进入建设阶段后对建设过程中的各个环节所进行的控制,是保证项目计划、质量标准、进度安排、预算执行顺利实现的保证。
The establishment and improvement of budget performance evaluation is the important link for budget management work in universities. 预算绩效评价体系的建立与完善是高校预算管理工作的重要环节。
The analysis of budget, performance evaluation, stimulation and the control of the financial risk; 预算、业绩衡量、激励和财务风险控制的分析;
Through the local lawmaking, many parts of the country combine the selfish condition to establish regulation by the government, and explore budget performance evaluation. 国内很多地区结合自身实际,通过政府建章立制,探索推进预算绩效评价工作。
Therefore, it has become an important task for China to analyze and learn from the useful experience and practices of western developed countries to gradually establish a set of ways of reform on local government budget performance suitable to the national conditions of China. 因此,分析和借鉴西方发达国家的有益经验和做法,逐步建立一套适合我国国情的地方政府预算绩效改革方式,己成为我国当前预算管理改革中所面临的一项重要任务。
Therefore, designing scientific reasonable budget performance appraisal system for the budget of vocational colleges, will make significant sense for increasing their budget performance and efficiency of fund utilization. 因此,为高职院校预算设计科学合理的预算绩效评价体系,对提高其预算绩效水平和资金使用效率具有重要意义。
Secondly the paper discusses the financial budget performance which is supported by principal-agent theory, motivation theories and control theory. 通过委托代理理论、激励理论以及控制理论为高校预算绩效管理提供理论支撑。
Simultaneously, on basis of the BSC theory, this paper proposes that higher education budget performance evaluation is a measurement between inputs and outputs on their efficiency and effect. 同时结合平衡计分卡的相关理论,提出了高等学校预算的绩效评价是一种投入与产出的效率及其效果的衡量,应当构建综合的绩效评价体系。
Second, through theoretical research, the author will elaborate the basic definition of performance and performance evaluation, analyze the significance of budget performance evaluation, and commentate the current situation of the budget performance evaluation of G provincial national tax system. 其次,通过理论研究,阐述了绩效及绩效评价的基本概念,分析了推行预算绩效评价的意义,并对G省国税系统预算绩效评价现状进行评述。
In these issues, how to establish a scientific, operable budget performance evaluation system is the essential and central issue. 在高校的财务预算管理的一系列问题中,如何建立一套科学合理、可操作的预算绩效评价体系更是重中之重的难点问题。
The paper bases on the Key Performance Indicators and the Balanced Scorecard theory, refer to the existing research results at home and abroad, connect the actual situation and the own characteristic of Hunan Mass Media Vocational Technical College, constructs the budget performance evaluation system. 论文基于平衡计分卡理论和关键绩效指标理论,在国内外已有的研究成果上,结合湖南大众传媒职业技术学院的实际情况和自身特点,构建了其预算绩效评价体系。
This part defines and analyzes the relative concepts and theory foundations of budget management and budget performance evaluation. 这一部分对预算管理、预算绩效评价的相关概念和理论基础进行了定义和分析。
First, the budget project performance business system process design. 一是项目绩效预算业务系统流程设计。
In order to better evaluation of university budget expenditure performance, this paper presents the performance management of the university budget is divided into general performance management and project budget expenditures of the consolidated budget expenditures. 为了更好的对我国高校预算支出绩效进行考评,本文提出将高校的预算分为综合预算支出绩效管理和项目预算支出绩效管理。
But from a theoretical perspective, China still does not carry out systematic researches and investigations from the background of the system of budget performance management. 但从理论角度出发,仍未系统地从预算绩效管理制度的实施背景角度进行系统研究与考察。
College budget internal controlsystem is a round control process with feed-forward control ( budget planning), synchronization control ( budget execution, budget analysis and budget adjustment), and feedback control ( budget performance evaluation). 高校预算内部控制系统是一个既有前馈控制预算规划,又有同期控制预算执行、分析与调整,还有反馈控制预算绩效评价,是一个完整的控制过程。