Financial management and budgeting system 财务管理及预算系统
MPC ( manage, plan, control) become the key task of business administration and the overall budgeting system is an important means in realizing the idea of MPC. MPC(管理、计划、控制)成为企业管理的核心任务,而实现MPC思想的一个重要手段就是实行全面预算管理。
It described the theoretical frame of the realized model of the capital budgeting system. 叙述了该系统已实现的资本预算理论模型框架;
Innovation of Performance Budgeting System in Institutions of Higher Learning 高等学校绩效预算制度的创新
And, for the purpose of making new performance budgeting practicable in the future, it is necessary for China to first put a control-oriented budgeting system in place. 即使对于实行新绩效预算来说,先实行一种控制取向的预算体制也是有帮助的。
Study on Activity-based Budgeting system 作业基础预算体系研究
To optimize the budgeting system continuously in content in order to establish a scientific and reasonable budgeting system; 在内容上要不断优化预算体系设计,建立一个科学、合理的预算体系;
Design and Implementation of a Financial Capital Budgeting System 财政预算支出管理系统设计与实现
However, the existing budgeting system is in direct contradiction to it, unable to reflect social resources possessed and consumed by the government annually in an all-round and accurate manner, which hinders us from making a scientific performance evaluation of government expenditure. 而我国现行预算管理制度却恰恰与现代预算理念存在着巨大的冲突,无法做到全面、准确地反映政府每年所占有、消耗的社会资源,这不利于我们对政府财政支出进行科学的绩效评价。
The functions of a financial capital budgeting system has been introduced. The main functions of this system include management of budget target, management of bills, management of detail account books, report outputs and system maintenance. 简要介绍了一个预算支出管理系统的功能,主要功能有预算指标管理、拨款单据管理、明细账管理、报表输出及系统维护;
This reform has heavily borrowed from western budgeting system. 这一改革在很多方面借鉴了西方国家的预算体制。
The 1999 budget reform is to transform Chinese budgeting system into a modern public budgeting system. 1999年预算改革实质上是要建立一种控制取向的现代公共预算体制,其重点是在政府内部建立集中的行政控制。
With MRPII/ ERP, ABC ( Activity-based Costing) system can only be implemented as supplement of formal accounting and budgeting system, which terribly prevent the management using ABC information. 在MRP/ERP系统中,作业成本方法(ABC)只能运行在集成系统之外,作为对组织现有的财务报告和预算系统的补充,由此大大限制了ABC信息的应用。
The zero-based budgeting ( ZBB) is a scientific method of budget as well as the innovation of budgeting system. 零基预算是一种科学的预算编制方法,是预算制度的创新,在理论体系上已经相当完善。
This paper analyses various problems in implementing the all-around budget management at the company nowadays, and provides some opinions on how to construct a general valuable budgeting system. 分析了目前推行企业全面预算管理中存在的种种问题,对建构有价值的企业全面预算管理系统提出几点看法。
Orientation of China's Government Budgeting System Reform 我国政府预算制度的改革取向
Traditional costing methods were based on general budgeting system. according to the principle of transfer price to define responsibility centres and, the performance of responsibility centre is associated with its financial index. 传统的成本管理方法是通过全面预算成本管理对整个经营过程进行成本核算和预算,根据内部转移价格的原理,划分责任中心,然后通过责任中心考核来实现成本的降低。
As far as capital market is concerned, traditional capital budgeting system implies efficient assumption, and thus no information asymmetry could exist between capital market and companies. 就资本市场而言,传统资本预算体系认为资本市场是有效的,在此假设下市场和公司之间不存在信息不对称的情况,公司融资没有磨擦。
A Frame to Analyze Public Budgeting and the Reform of Budgeting System in China 公共预算决策分析框架与中国预算管理制度改革
The reasons above bring about the budget management dilemma. The enterprises faced with highly competitive or highly complex external environment are more likely to apply budgeting system unreasonably, which results in a more serious dilemma phenomenon. 面临着高度竞争或者高度复杂的外部环境的企业,更容易出现对预算功能的不理性定位,造成预算管理困境。
Specifically speaking, to fully promote the implementation of performance budgeting system, we should place the reform of performance management system in the footing of the reform of new public management system. 具体来讲,推进绩效预算全面实施,应将预算管理体制改革置于政府新公共管理体制改革大背景之下。
Strategic target is the basic guideline of formulating budgeting system, budgeting framework as well as budgeting scheme. Vice versa, budgeting management is an effective tool to execute strategic target. 企业的战略目标是企业制定预算制度、预算框架和预算方法的基本指导方针,而预算管理又是保证企业战略目标得以贯彻实施的具体方法和工具。
Then it comes to the most central part of this essay& the building of the performance-based budgeting system. 接下来是文章的核心部分&高校绩效预算评价体系的构建。
In the end, safeguard measures for applying the performance-based budgeting system are brought forward. 最后提出了应用高校绩效预算评价体系的保障措施。
No matter in western or China, budgeting system has been in the core status of Management and Control System for a long time. 无论在西方还是我国,预算管理长期居于企业管理控制系统的核心地位。
A sound budgeting system is sure to be consonant with its strategic target. 一个完善的预算管理体系,必然是与企业的战略目标相一致的。
Performance budgeting system rise in the Western countries, which exerted a profound function and impact on the government budget reform all over the world. 绩效预算制度兴起于西方国家,对世界各国的政府预算改革产成了深刻的作用和影响。
Under the guidance of the New Public Management Theory, a result-oriented performance budgeting system aiming to improve the efficiency of the use of government investment and its work is already used in higher educational expenditures. 在西方新公共管理理论的指导下,旨在提高公共财政支出效益和政府工作效率的以结果为导向的绩效预算开始应用到高等教育财政支出领域,并取得了不小的成效。
In performance budgeting system, the budget relationship among the participants transforms from a hierarchical relationship to an equally discussing and consulting contractual relationship. 实施绩效预算,参与各方之间的预算关系,由传统的等级制关系转变成平等讨论与协商的契约关系。
On this basis, the article designs the cost budgeting system of oilfield block. The system includes the general ideas, the base preparation and the specific content and so on. 区块成本预算编制方案包括总体思路、编制基础以及方案的具体设计等内容。