责任预算

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 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 .

本文结合工程管理实践，从实施机构、责任预算、过程控制、考核兑现等关键环节进行分析，针对经常出现的问题进行了论证。

In combination with the engineering management practice , this paper demonstrates the common problems in the management based on analysis of key links , such as implementing department , responsibility budget , process control , examination and materialization policies .

建立科学的责任预算制度；

Establish a scientific budget duty system ;

其中，预算管理的核心体系包括财务预算体系、责任预算体系以及进行预算管理的具体方法。

Central budget management system consists of financial budgeting , responsible budgeting and means of budgeting .

控制与计划是共生的两项管理职能，计划在某种程度上可以称之为规则，在企业中表现为纵向业务流程、横向文字化的岗位职责和数字化的责任预算等。

With is two management functions , plan can be expressed as rule in a certain degree , showing in enterprise as follows : vertical business process , the horizontal literal post obligation and digital responsibility budget . This paper begins with the regulation of internal control .

会计责任和预算编列压低赤字的两大主要元素。

Accountability and budgeting are key elements to drive down the deficit .

公共卫生政府间责任与预算管理改革探讨

Discussion on between inter-governments responsibility for public health and the reform on budget mangement

责任成本预算软件的分析与开发

Analysis and development of responsibility cost budge software

责任中心预算体系是将经营目标分配到各责任中心的管理机制。

The budget system of responsibility center is to divide the target to every responsibility center and every operating period .

首先，我们应该坐下来，共同达成一项平衡的负责任的预算计划，这一计划要促进经济更快增长并减少长期赤字。

First , we should sit down and pursue a balanced approach to a responsible budget , one that grows our economy faster and shrinks our long-term deficits further .

我们应该能够共同努力解决负责任的预算问题，对我们需要促进我国经济增长和创造工作岗位的方面投入资金，尽管我们同时需要维护财政纪律。

We should be able to work together on a responsible budget that invests in the things that we need to grow our economy and create jobs even while we maintain fiscal discipline .

首先，在未来的几天和几周里，我们应当坐下来争取以一种平衡的方式达成一个负责任的预算，一个能使我国经济增长得更快并进一步缩小我国赤字的预算。

First , in the coming days and weeks , we should sit down and pursue a balanced approach to a responsible budget , a budget that grows our economy faster and shrinks our long-term deficits further .

分析了责任成本预算的一些特点，根据这些特点和编制预算的实际经验，提出了开发责任成本预算软件的实现方法，经使用，本软件节约了大量的人力、物力，具有较大的实用价值。

This paper analyzes the characteristics of responsibility cost budget , according to those features and based upon some experiences in budget making the implementation procedure . The application of this software can economize mass human and material resources and has great use value .

第一，为每个责任中心制定预算。

First , budgets are prepared for each responsibility center .

但46个州都有责任平衡每年预算。

But 46 states are obligated to balance their budgets each year .

第四章对建立健全企业家的约束机制的必要性进行分析，总结并分析了建立健全企业家约束机制的五种方式，即企业家责任约束、预算约束、法律约束、道德约束、市场约束。

The necessaries to establish and perfect the restricting mechanism on entrepreneurs are discussed .

通过构建多层次责任中心、预算管理制度，建立了预算管理体系。

By building a multi-level responsibility centers and the institution of budget management , which has established a system of budget management .

企业家约束机制应主要体现在所有权约束、责任约束、预算约束、法律约束、道德约束等方面。

Entrepreneur restriction mechanism should depends mainly on property rights restriction , responsibility restriction , budget restriction , juristic restriction , moral restriction , etc.

已有的研究主要关注预算松弛行为产生的动因，缺乏对预算责任人产生预算松弛行为的心理机制的研究。

The present study mainly focuses on behavioral motivation of budgetary slack , but lacks research on personal psychological mechanism which results in budgetary slack .

坚持财政均衡，明确各级地方政府财政责任，强化预算监督和审计监督等各方面的监管作用。

Besides , we should keep the fiscal balance , distinguish clearly the financial responsibilities of local governments at all levels , and strengthen the regulatory role of budget and audit and other supervisions .

改革的方向是在满足社会公共需要和使公共服务均等化的前提下，明确政府支出责任，改革预算编制，优化支出结构，提高支出效率，以及研究和解决逆向预算软约束问题。

The corresponding measures are to define government 's expenditure liabilities , reform budget drafting , optimize expenditure structure , improve expenditure efficiency and solve adverse budget softening problem on the basis of satisfying the whole social demand , and equalizing the public services .

针对责任的回应性，狭义政府部门的财政受托责任主要通过产出预算来实现。

In response to the duty , the financial depository duty of the government should be carried out by output budget .

按照所签订的责任合同的规定，责任中心和上一责任层次需分别对本级责任成本进行归集并监督及管理责任预算执行的具体情况。

The responsibility centers and higher centers in accordance with the contract liability rules control the implementation of responsibility budget and impute responsibility cost of this level .

本文以研究基于作业的责任会计的特点和适用条件为起点，详细研究了基于作业的责任中心的建立，基于作业的责任预算，基于作业的责任预算执行的控制，基于作业的业绩评价。

This paper starts form the study of characteristics and applying situations of activity-based responsibility accounting ,, and then delves into the build of activity-based responsibility centers , activity-based responsibility budgeting , the control of activity-based responsibility budgeting and activity-based performance measure .