| 1. | Budget goal influence factor analysis
预算目标的影响因素分析 |
| 2. | The planning horizon for budgeting may vary from one day to many years depending on the budget objectives and the uncer ? tainties involved
预算的“限度”随着预算目标及所涉及的不确定因素的不同而不同，有涉及一天的计划，也有涉及几年的。 |
| 3. | Waiting until the last second and trying to call in a strike on a moving enemy will be far less effective than planning ahead and anticipating their movements and attack routes
直到最后一刻才试图呼叫炮击敌方移动目标，其效果要远远小于提前计划并预算目标的移动位置再行攻击。 |
| 4. | Members noted fs s decision to adjust the timeline for achieving the original budget targets of attaining a balanced operating account and restoring balance in the consolidated account , i . e . to achieve the targets by 2008 - 09
委员察悉，财政司司长决定将达致经营帐目收支平衡及恢复综合帐目收支平衡的原来财政预算目标的时间调整，即在2008 - 09年度达致目标。 |
| 5. | Members noted fs s decision to adjust the timeline for achieving the original budget targets of attaining a balanced operating account and restoring balance in the consolidated account , i . e . to achieve the targets by 2008 - 09
委员察悉，财政司司长决定将达致经营帐目收支平衡及恢复综合帐目收支平衡的原来财政预算目标的时间调整，即在2008 - 09年度达致目标。 |
| 6. | The fourth part is applying internal report to budgetary control system . certainly because i am wanting in ability and shallow in knowledge , there is certainly much impropriety in the thesis so inviting the teacher to make a comment
这部分主要从内部报告与预算目标、内部报告与预算编制、内部报告与预算执行、内部报告与偏差诊治、内部报告与业绩评价以及内部报告与奖惩兑现的关系来研究内部报告在预算控制系统中的应用。 |
| 7. | The premise for implementing management of overall budget is the construction of budget organization system and the key factor that affects whether the management of overall budget would success or not is determining the budget target reasonably and resolving the duty target
现代企业全面预算管理实施的前提是预算组织系统的构建；而全面预算管理实施成功与否的首要因素是预算目标的合理确定及责任目标的分解；文章花了较大篇幅阐述这两个问题。 |
| 8. | In the part of design of overall budget management organization system , the author emphasis the overall budget management organization system should be in according wi th the integrated corporation management organization system . in the part of design of overall budget management decision - making , the author demonstrate that the overall budget management subjects should be in accordance with integrated corporation management strategic subjects , and the chose of methods in plan - making and carrying - out process should be based on integrated corporation ' s characteristics , then the author take the beijing firm of fuerda integrated corporation an example to illustrate the whole process of overall budget management application
论文在对富尔达集团公司全面预算组织体系的设计中，强调公司组织结构与预算组织机构的协调；在全面预算编制的设计中阐明了公司预算目标必须与战略目标相一致，预算编制方法和程序应根据富尔达集团公司自身特点进行选择，并以北京子公司为例说明预算编制的过程；对全面预算的实施与监控应以完善的预算信息反馈系统为支持，进行以资金预算和业务预算为重点的预算管理；对全面预算考评体系提出将预算考评和绩效考评相结合。 |
| 9. | The new system of overall budget management of fuerda corporation includes five parts : construction of overall budget management organization , decision - making of overall budget subjects in every management class , the plan of whole overall budget management , process of overall budget management carrying out , evaluation of overall budget management system
富尔达集团公司全面预算管理体系包括：预算管理组织的构建、预算目标的确立与分解、预算的编制、预算的实施与监控以及预算的考评五个部分。 |
| 10. | In september 2000 , the national economic and trade committee ’ s issued " the state - owned large and middle scale enterprises to establish the modern enterprise system and to strengthen the management the basic standard ( implementation ) " explicitly proposed the enterprise should establish the comprehensive budget management system ; in april 2001 , ministry of finance ’ s issued " enterprise state - owned capital and financial control tentative method " requested the enterprise to carry out the financial budget management system ; in april 2002 , ministry of finance ’ s issued " about enterprise implementing financial budget management ’ s instruction opinion " further proposed the enterprise should implement comprehensive budget management inclusive of the financial budget
要真正解决问题,必须围绕“预算起点、组织体系、流程体系、信息体系”进行优化,具体的优化策略是“确立科学切实的预算起点、构建高效运转的预算责任体系、实施遵循pdca循环的预算流程体系、构建基于erp的预算信息支撑体系” 。预算目标起点解决的是做什么的问题,预算责任体系解决的是谁来做的问题,预算流程体系解决的是怎么做的问题、预算信息体系解决的是怎么做更有效的问题。 |
