Secondly , the article advances budget management in our country ’ s enterprises from the budget management organization system and the budget management movement system 其次,从预算管理组织体系和预算管理运行体系两方面,推进我国企业预算管理的发展。
This paper aims to study corporate budgeting management in the aspect of futurology in order to broaden our vision and find a scientific research foundation 本文从未来学角度出发研究企业预算管理,意在扩大我们的视角,亦为预算管理的研究寻求一个科学的理论基础。
So enterprise budget management must take financial rights as its foundation , or in other words , it should take efficient disposal of financial rights as a prerequisite . this is the key to ensure the efficient implement of budget management 因此,企业预算管理必须以财权为基础,或者说应当以有效的财权配置为前提,这是保证预算管理有效实施的关键所在。
In the mean time , the group must intensify its efforts in the area of centralized management , especially for the management of resources , which include communications equipment , real properties and human resources 要加强集中管理力度,特别是资源的集中管理,包括通信设备、房产、人力资源等。财务要实行集中管理,尽快建立企业预算管理体系,逐步实行财务人员派出制。
In accordance with the situations that enterprises pay attention the budgeting and look down on the performance in our country , and put forward several safeguard factors to ensure the success of the master budget management system 在针对我国企业预算管理“重预算编制轻预算执行”的现状,笔者提出了保证全面预算管理体系顺利运行的几种保障因素,并力图在此有所突破和创新。
Along with the time going , the budget management in enterprise and its theory is increasingly developing in the western nation . many multinational corporations take the budgeting as the basis of business management controlling and achievement appraisal 随着时代的发展,企业预算管理在西方国家已得到不断地丰富与完善,很多跨国公司都以预算作为企业管理控制的工具和业绩评价的依据。
This article exerts oneself the elaboration surmounting budget the background , the connotation as well as to the traditional budget comparison superiority , simultaneously pointed out the surmounting budget budgets the management innovation to our country enterprise the enlightenment 文章论述了超越预算的背景、内涵以及相对于传统预算的比较优势,指出超越预算对我国企业预算管理创新的启示。
It is composed by two aspects : ( 1 ) the main body on management of budget management in enterprises ( budget management organization ) , ( 2 ) the main body on implementation of budget management in enterprises ( budget implementation organization ) 预算管理组织体系在预算管理活动中起主导作用,它由两个层面组成:企业预算管理的管理主体(预算管理组织) ,企业预算管理的执行主体(预算执行组织) 。
Management of budgeting is a mechanism of contract , which has several functions , such as , planning , control , coordination , motivation and evaluation . the true nature of the budget management is bargaining among subjects of interest 企业预算管理具有计划、控制、协调、激励、评价等多个功能的契约机制,在这个机制里,预算的目标的确立、预算程序的选择、预算结果的考评其实质是各利益主体之间的讨价还价。
Corporation budget is a whole system of producing and operating plans which show the purchase , production , marketing and financial strategy of an corporation in the next year with quantities and values , based on scientific operating prediction and decisions 企业预算是在科学的生产经营预测和决策的基础上,用数量、金额的形式反映下一年度内企业供、产、销及财务等方面经营策略、经营成果的一整套生产经营计划。