关于全面预算管理的基本认识【外文翻译】

本科毕业论文（设计）外文翻译原文：The basic knowledge of overall budget management Budget management system build the drivers, the basic theories and management is concerned, the idea of a kind of management.Modern enterprises in the right of ownership and the basis of processing Investors and managers and enterprises inside the relationship and the balance of power, through the decentralization and delegation, the organization formed from meeting, the consultation, the managing director, manager of the duties of the management system. The management system covers two ways: one is the source and business relations between the duties of the second is the management of enterprises are the duties of the relationship between. Within the enterprise, the specialization of labor division led to a series of it broken, the agency must clarify the mandate entrusted to agents, vertical chain. The client and the goal wasn't entirely agree with the interests of the chain of caused by insufficient information and access to information asymmetry, lead to "hide the action of moral hazard" and "hidden message of moral hazard and adverse selection risk" and "signaling" and "no", was the signal problem.For business relations with the entrusted to agents exist, the budget management is effective and space. the management of budget planning and coordination and control, evaluation, incentives for functions in one to the company law and the company charter made on the implementation of the meeting, board, and experience, departments and every staff, and, for profit, clear their respective rights and responsibilities through space, into effect the agreement, contract and interests of the plan of action agreed that quantitative, And standardize the interests of the main actions and avoid adverse selection and ethical conduct.Of budget implementation process of monitoring to eliminate business "offside"and "overstepping your authority" acts. at present in china's enterprises, especially in state-owned enterprises, there is a special agency –"insider control", the enterprise manager is a policy-making, implementation and oversight functions for, the source control is not the case, Policy-making, implementation and oversight functions in one, the use of the right to use, transfer or misappropriate the funds, and thereby cause the people " For behavior", the shareholders' interests. the budget management through established in advance of the measurement indicators to the inner man ", and the office, dispersed the people of functions and powers to achieve management of democratization, thereby effectively prevented the internal control".Enterprises from nature is a "as a", because people are variable, the ability and talent of the decision he can not directly to the value of the organization and its ability and talent in a very large extent depend on the conduct of the motives.For enterprises specific staff ((p), the environment ((e), then, he may also different. the specific behavior of specific persons and specific circumstances and so, in order to strengthen action, We should not only trying to stimulate the staff to meet their reasonable needs, it should also according to specific people create to satisfy this need to have such conduct environmental conditions in order to stimulate the enterprises manage the budget. We should not only trying to stimulate the staff to meet their reasonable needs, it should also according to specific people create to satisfy this need to have such conduct environmental conditions in order to stimulate the enterprises manage the budget.From the theory of motivation to study, whether the level of demand, x and y theory, two factors theory, that is a "people-oriented" concept, by the staff need to understand, and the need to organizational goals, the employees in a state, they were driven in this state of the efforts is not only individual needs and also reached some work to achieve organizational goals.Budget is a "personality" the management by the staff organized in budget planning, budget implementation of the arrangements for the budget itself to keep the staff was conscious of the arrangements work instead of the distribution of work, actively take the work to eliminate the negative even job resistance. the budgetmanagement or through the budget performance appraisal, employee a proper evaluation, incentives and arouse their enthusiasm. Therefore, the budget management theory is closely bound up with incentives.Control of the internal control ", as a management functions in modern management for good use and management of the control "is defined in order to ensure that the organization for this purpose and work plan be able to get at all levels, according to the prior to the standards or for the development of the need to draw up standard, to his subordinates work to measure, measurement and assessment, And in a deviation be rectified to avoid distorted in developing or recur in future, according to the organization and environmental change and growth, the plan, to their original plan revision and enactment of new plan, and adjust the management process.Control of the theory and in the theory is closely related, in order to avoid moral hazard and adverse selection, the owner must pass in acquiring information and the rules and regulations of the formulation and perfecting the formation of various limited to monitoring mechanisms and management and supervision by the action to achieve the objective of maximizing shareholders' interests. Control of the theory as a modern management system is an important component of the comprehensive management of the core budget. the budget management it is by a control system to regulate the enterprise, effective information asymmetry overcome the problem to implement the strategies.In budget management system mainly from external control and control of the two forms: external control the budget implementation of the executive outside the control of a higher, mainly of lower control; self- control is a responsibility of each unit in their own budget implementation process at all levels of control, the organization departments responsible to participate in the budget process of preparing the budget and understanding Autonomous to replace the use of management control type management of budget implementation process better show initiative.Budget control of the internal control system. as an important part of the famous management expert argument, a comprehensive budget management made a few of the organization of the integration of all problems in a system of management controlmethod of administration. budget represents a control ideas.In short, the administration building is entrusted to agents theory, the morale of the theory, control and management theory of the theory of demand management. budget as a system management philosophy, and entered into many of the management of ideas, management theories in the field of corporate budget..In addition to your main working budget –what you realistically expect to generate or raise, and how this will be spent –you can also have some “what if” budget options. “What if” budgets allow you to prepare for the unexpected – whether it is good or bad. Your “what if” budgets could include:A survival budget. This is the minimimum required in order for the organisation or project to survive and do useful work.A guaranteed budget. This is based on the income guaranteed at the time the budgetis planned. Usually the “guarantees” are in the form of promises from donors. However,unexpected situations, such as a donor grant coming through very late, may make it necessary to switch to your survival budget.An optimal budget. This covers what you would like to do if you can raise additional money. Once extra money comes in or is promised, it becomes part of your working budget. Keep your notes! As you plan your budget and make decisions about how you will estimate costs, keep your notes handy so that you can go back and check where the amounts came from. You may, for example, work out your workshop costs on the basis of a certain amount for photocopying, based on an estimated per page cost. When, a year later, the costs are higher than anticipated, you should go back to your notes and Budgeting see where the discrepancy comes in. Or, in another scenario, a donor make ask you to explain how you arrived at the cost per participant for workshops.Think in terms of cost centres. A cost centre is a grouping of activities that make coherent financial unit. So, for example, each project within your programme might be a cost centre. You then budget both income and expenditure for that cost centre and keep your financial records in terms of cost centres. This enables you to assess each project, department or unit financially. If you opt for a cost centre approach, your cost centres will determine the main categories under which you list line items. If you go this route, then the “directorate” would be a cost centre and so,for example, would “training” or “publications” or “resource centre.”While budgeting depends to a certain extent on the particulars of your organisation or project,there are certain guidelines which apply across projects and organisations.Once you have the list, group things into categories according to the emphasis you put on categories in your management practices. So, for example, if you, as management, think it is important to keep track of training costs, then “training costs” would be a category. Items such as stationery, venues, printing costs, food, accommodation, transport, trainers’ fees and so on would be line items under that category. However, perhaps your organisation does not do much training and only intends to run one training course as part of a bigger project. Then your category might be “Project X”, and “training course” might be one line item. Contributions in kind should be included as a note to the budget(for more on notes see the consolidated budget in the examples). Although they are not part of the budget, they reduce budget costs and so should be indicated. This includes the contribution made by volunteers in the form of sweat equity.If this is the first time you have done a budget, begin by listing all the items that are going to cost the organisation or project money. Later on, you will have some idea of the categories and items that make sense for your organisation or project so you will be able to take short cuts when you list your line items.The budget is an essential management tool. Without a budget, you are like a pilot navigating in the dark without instruments.The budget tells you how much money you need to carry out your activities.The budget forces you to be rigorous in thinking through the implications of your activity planning. There are times when the realities of the budgeting process force you to rethink your action plans.Marketing or public relations – building a professional image.Replacement of capital goods.Monitoring and evaluation costs for projects.Estimates are informed guesses, not just guesses. Do your homework, get quotes,phone around to arrive at a likely cost. Check any figures you have from previous yearsthat may provide helpful information. Note down any price increases you already know about (e.g. a salary increase of 10% may have already been agreed.) Make notes of any unusualexpenses that are likely to occur (e.g. moving your offices). A few dollars may not seem a big amount, but multiplied many times over this kind of discrepancy can make a big difference in your budget.Some costs that need to be estimated but that often get forgotten:Start-up costs –for a new organisation or project, such as large-scale recruitment, moving in, building alterations, launching the project or organisation.Research and development – consultation, needs assessment, planning processes. Democracy and governance –establishing the structures, recruiting for them, getting a constitution developed and accepted, training members of voluntary structures.It is usual for long-term projects and organisations to prepare a budget which makes projections for several years at a time. While it is usually only the budget for the forthcoming year that is really quite accurate, the projections for the following years gives some indication of the levels of funding that are likely to be needed. Some allowance is usually made for inflation for subsequent years, as well as for the anticipated activities which may differ from the first year. A three-year budget should be based on a three-year plan.These are all issues that you need to address before you begin developing your budget. Something you should not do when you are developing a budget is make it up as you go along”. As with most good practice in managing an organisation, good practice in budgeting involves clarity of purpose, detailed planning and considerable thought.Budgeting is the key to financial management. The toolkit will help you plan, develop and use budgets effectively in your organisation. If you have a sound understanding of the principles of budgeting, you will be well on the way to sound financial management. If you use this toolkit in conjunction with other toolkits, as indicated, you will increase the capacity of your organisation to manage its finances effectively. You will also increase its ability to survive through foresight and planning.Source:Martin D.Edward & Flock.Julie L,2002. “The basic konwledge of overall budget managment”. The non-profit times, (Accouting), April,pp. 26-33.译文：关于全面预算管理的基本认识预算管理体系的构建具有内在的动因，其理论基础与管理学的思想息息相关，体现了一种管理理念。