预算体系

后来提出基于国家公路工程概预算体系的Excel套表进行预算，该方法准确合理，但灵活性差、效率低下。

Later , a set of excel based on national road project budget system is established . The method is accurate and reasonable , however , it is inefficient and inflexibility .

论我国公共支出预算体系的建立

On the Establishment of Public Expenditure Budget System in our Country

加入WTO后，要建立稳固、均衡、较强的广东财政，就必须建立先进的财政运行机制，包括建立先进的财政法规体系、预算体系、国库收付体系；

After China 's WTO accession , it is necessary to set up a strong , stable , and balanced public finance policy in Guangdong province .

油田企业油藏经营管理导向的预算体系研究

Research on Budget System of Oilfield Enterprise Directed by Reservoir Management

水利工程管理费用预算体系研究

Study on Cost Estimate System of Water Resources Projects Management

其次介绍了外部价值链同步预算体系。

Second introduce the exterior value chain synchronic budget system .

建立我国政府公共支出预算体系的思考

Reflections on Establishment of Government Budget System in China

第三，科学的全面预算体系；

Thirdly , scientific and all-around budget system ;

建立分类管理的国家预算体系

Study on the National Budget System with Classified

作业基础预算体系研究

Study on Activity-based Budgeting system

预算体系是联结企业战略目标与员工具体日常工作的传导装置；

Budget system works as a conduction device that links strategic goal to staff 's routine work .

在内容上要不断优化预算体系设计，建立一个科学、合理的预算体系；

To optimize the budgeting system continuously in content in order to establish a scientific and reasonable budgeting system ;

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 .

就资本市场而言，传统资本预算体系认为资本市场是有效的，在此假设下市场和公司之间不存在信息不对称的情况，公司融资没有磨擦。

As far as capital market is concerned , traditional capital budgeting system implies efficient assumption , and thus no information asymmetry could exist between capital market and companies .

从财务内部控制的环境、业务运作、预算体系及其运营时的风险等角度出发，提出了相对应的改善提高措施。

From a point of view of financial internal control environment , business operations , the budget system and its operational risks , put forward corresponding measures for the improvement .

同时探寻企业集团战略全面预算体系的框架，为我国集团化公司战略预算体系的建设提供参考和借鉴。

At the same time to explore the enterprise strategic budget system framework , for our group of companies of strategic budget system to provide reference and draw lessons from .

国有资本经营预算体系的建构是一个不断发展的动态的过程，内容涉及多个方面，目前在实践上刚刚展开。

The construction of the budget management system of state-owned capital operation is a dynamic process of continuous development , it involves many aspects , and now it just starts in practice .

推进政务公开、行政效能监察和问责制相结合，重点强调应逐步导入基于绩效的公共预算体系和绩效审计体系；

Push on government affairs open , administration efficacy and system of responsibility combination , emphasize on public budget system and performance audit system step by step on the basis of performance .

通过全文分析得到一个结论：概预算体系必须逐步摒弃计划经济的成分，结合管理手段而不是工程计价标准而存在，才能更好为工程的真实成本控制奠定基础。

Through this study one conclusion : budget estimate must be gradually abandoned the planned economy system , the composition , and as a management tool rather than the project valuation standards exist .

第五部分是关于建立我国一揽子社会保障预算体系的实施对策，为最终实现社会保障预算体系提供建议。

The last part is about the implementing countermeasure of the establishment of package social security budget system in our country , which would provide suggestions for the final realization of social security budget system .

为了从职能上区分政府的行政管理职能与国有资产管理职能，准确、客观地评估双元财政结构中公共财政与国有资本财政的各自效率，有必要建立相对独立的国有资本财政预算体系；

In order to distinguish administrative function and state-owned assets management function of government and estimate the efficiency of public finance and state capital finance , we should establish an independent budget system of state capital finance .

它主要采用数量指标的形式将企业的各项经济活动纳入预算体系，合理分配资源、预测经营风险、提高经济效益，推动企业持续健康发展。

It will reflect all the economic activities of enterprises in the form of quantitative indicators , optimize resource allocation , forecast operating risks , improve economic efficiency and promote the development of enterprises in a sustained and healthy way .

其次以中国移动为例，从财务组织结构、投资决策与管理、全面预算体系和业绩评价体系等方面对中国移动财务控制现状进行了分析。

Secondly , through the China Mobile group , for example , the text analyzes the financial control status of China Mobile group from the financial organization structure , investment decisions and management , comprehensive budgeting systems and performance evaluation system .

综观近年来财政理论与实践的发展，出现了单一公共财政模式走向与复式预算体系改革趋势的明显背离。

Taking a panoramic view of the development of financial theories and practice in recent years , there has appeared the apparent departure of single-mode " public finance " from the tendency of system reform of " double entry budget " .

为信达公司管理会计实施与应用提供了理论基础。（2）本文对信达公司的基本情况、组织结构、经营情况、财务管理制度与预算体系、人才环境和企业文化进行了简单介绍。

For the implementation of management accounting application in Cinda corporation and provide a theoretical basis . ( 2 ) In this paper , the basic of Cinda Corporation , organizational structure , management , financial management system and budget systems , personnel and corporate culture had a brief introduction .

重庆MH企业集团全面预算管理体系构建与应用研究

Research on Building and Applying the Overall Budget Management System for Chongqing MH Enterprise Group

本文虽以SD公司为研究对象，但由于国内生产企业在管理上有一定的相似性，故笔者希望通过探讨，能对其它企业建立或改善适合本企业条件的全面预算管理体系提供一定的帮助。

Therefore , the author hopes that it can help other enterprises establish or improve the comprehensive budget management system applicable for their conditions .

经济利润指标EVA为全面预算管理体系提供了测定和分析工具，具有广泛的适用性。

Economical profit target EVA has provided the determination and analysis tools for the comprehensive budget management system , and has widespread applicability .

本文通过理论探讨和案例研究相结合，设计了以EVA为起点的全面预算管理体系的构建架构。

Through both the theoretical discussion and case studies , EVA is a starting point of the comprehensive budget management system architecture and also the aim of budget implementation .

为了拓展自己的发展空间，企业必须及时完善建立预算管理体系，并实施ERP环境下的预算管理信息系统，增强自身力量，赢得市场，在成长中保持竞争力。

To expand their opportunities for development , the enterprise must immediately perfect budget management system for establishing and implementing the ERP budget management information system , increasing its strength and win the market , and maintain its competitive edge in the growth .