整合预算

二是整合现行预算会计制度体系，逐步建立符合公共财政要求的统一、规范的政府会计准则。

To meet the demands of public finance , unified and standard government accounting principles should be established steadily .

本文正是在这种背景下将如何用风险管理的思想和方法整合全面预算管理，进行全面预算管理体系的风险规避的设计作为研究内容。

In this paper , the writer take using the theories and methodes of risk management and designing the riske-evading of comprehensive budget controlling system as the maim content .

如：预算管理缺乏整合思想；预算管理缺乏明确的战略指导；达不到合理配置企业资源和实现企业价值最大化的目标。

Such as : lack of integration of budget management thought ; budget management the lack of clear strategic guidance ; less than the rational allocation of corporate resources and achieve the goal of maximizing enterprise value .

力拓和必和必拓已经表示，双方的合资企业将“仅限于生产”，整合基础设施和预算，但不涉及定价权。

Rio and BHP have said the JV will be " production-only " , combining infrastructure and budgets but not pricing power .