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 budget