全面预算管理的发展外文文献及翻译

本科毕业论文（设计）

外文翻译

原文：

The development of the overall budget management In the 1980s, as information technology development, the whole social economy started to varying degrees from the industrial age to information age change the economy, it also makes the budget management can be more timely, accurately, high quality of information and decision-making. But the traditional mode of the budget lacks flexibility, strength, the functions of time between conflicting a defect is, the corporations internal management control system of the core also begun to vacillate, overall quality management and balanced scorecard for new operations management, and more strategic management tools, methods are prevalent.

In this context, the overall budget and overall budget management pattern emerged, with a budget management in the development of the two completely opposite attitude: improving and abandoning. Manage national marketing expenses, to use and control in accordance with the overall budget. The key factors are concluded. Finally, this thesis gives a comprehensive conclusion of implementing overall budget.Up with the proposed budget of the proposed that "exceed budget (budgeting) beyond that and stand for improving budget is a" to improve the budgetary (better budgeting) "all the homework that the budget and continuously improve budget and strategic budgeting for a new mode of the budget, it is in the budget" to improve the budget management and process innovation. Homework budget responsibilities and obligations of employees and management work to achieve the objective and can work out in competitive pressure under the influence of the employee work for the production of concern. continuing improvements in the budget management accounting has two relatively new challenges in the budget, the target of cost and continued improvement in the budget. The two methods of the origin and popular in

Japan and throughout the world have found wide application. the continued improvement in the budget is clearly reflected in the final budget improve and implement all the improvement program budget. Continued improvement in the budgeting process, the budget is expected future performance. Tradition is not like to extend the present budget that the activities of the strategic budgeting) as the strategic budget of the new mode of application of the year. the company 37.6% of costs.

In the next few years, the budget strategy in both theory and was the application and development. Ttrategies adopted the budget for the budget and process innovation, effectively save the costs and eliminating waste is the most important enterprises financial resources more attention and support of corporate strategy and tactics.

Hop& Fraser think a traditional budget has become more effective participation of the obstacles to the existing budget and development of a new model is very necessary budgets, on this understanding, and in the management of the magazine publish the preliminary promise beyond the budget of the basic theoretical framework. Beyond the budget from the strict sense is not a budget model innovation, it just for the traditional budgeting and patterns of a challenge, for only the budget, the content and scope of the limitations on the cash flow forecast and plans and traditional budgetary control and motivation of the other performance management system to implement.

From homework budget and continuously improve budget and strategic budget of the three modes, the budget, the management theory and methods become a model innovation by the major driving force. the management theory and methods to resolve the budget, the traditional in the new business environment and insufficient the plight of the innovation and the budget model innovation is the policy of the situation. Mentioned in this article has been widely accepted and many kinds of the application of the model, we have integrated enterprise management theory value the value of the budget, depending on the principle of balanced scorecard for balanced scorecard based on the budget of the budget. at the same time, the information age to the budget of the theory and methods of a comprehensive challenge, so at this stage of the budget model innovation, information technology budget had been in a