责任预算 meaning in Chinese
responsibility budgets
Examples
- In cost management , it is expatiated on how to fix on cost center and controllable cost , then focused on how to plan responsibility budget and how to make certain the budget revenue in detail
成本管理方面,在阐述了如何划分成本中心、确定可控成本后,重点就如何编制责任预算和确定预算收入进行了较为详细的分析。 - In september , china telecom distributed to its subordinates all - aspect budget management regulations of china telecom and guidelines for reinforced budget management responsibility , formally started the implementation of responsible budget management in the entire china telecom group
9月中国电信印发《中国电信集团全面预算管理办法》和《关于强化责任预算管理的指导意见》 ,在全集团范围内正式开始实施责任预算管理。 - From the divisions of in the responsibility center , the resolvement of responsibility cost and the establishments of responsibility budget to the setting - up of the scientific and rational examination mechanism , the article has used " the method of goal cost " and the relevant theories of management psychology among them
从责任中心的划分、责任预算的编制、责任成本的分解,到建立科学合理的考核激励机制都有科学理论作为依据,其中较多地应用了“目标成本法”和管理心理学有关理论。 - 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
摘要子公司的财务控制问题日显突出,解决的对策是:建立科学的子公司股权控制结构;加强对子公司进行授权控制;建立科学的责任预算制度;制定科学的财务报告制度;利用现代化的信息网络系统,建立经营业务结算网、会计核算网和网上银行结算系统;完善对子公司的考核指标体系;向子公司委派财务总监来实现日常的财务监控;加强定期或不定期审计,实现对子公司的财务监督。 - This paper , from the aspect of enterprise contracts , tries to derive acting risk of the operator of modern corporation or enterprise resulting from incompleteness of contracts and etc , and on this basis elaborately analyze acting risk " reasons and expressional manners , and then via expounding current leading means controlling and decreasing acting risk of the operator of corporation or enterprise - stimulation mechanism and its restricting bottleneck , and consequently put forward more effective accounting restricting mechanism in the author " opinion - budgeting for the responsibilities of the operator of corporation or enterprise , and finally emphasize that , from the aspect of the investors of corporation or enterprise , the simultaneous implementation of budgeting for the responsibilities of the operator of corporation or enterprise and stimulation mechanism is just the necessary measure to take and will get twice the result with half the effort for controlling and decreasing acting risk of the operator
本文试着从企业契约的角度引出由于契约不完全等原因所导致的现代公司企业中经营者的代理风险,并在此基础上详尽地分析了其产生的缘由及表现形式,继而通过论述目前控制和减小企业经营者代理风险的主要手段? ?激励机制及其约束瓶颈,从而提出作者认为更加有效的会计约束机制? ?对企业经营者的责任预算控制,最后指出从企业投资者的角度来说对经营者的责任预算控制以及激励机制的同步推进、双管齐下是更应该采取的必要措施并且也能对控制和减小经营者的代理风险起到事半功倍的效果。