關于全面預算管理的基本認識外文翻譯

1、<p>　　外 文 翻 譯</p><p><b>　　原文：</b></p><p>　　The basic knowledge of overall budget management</p><p>　　Budget management system build the drivers, the basic theori

2、es and management is concerned, the idea of a kind of management.</p><p>　　Modern enterprises in the right of ownership and the basis of processing Investors and managers and enterprises inside the relations

3、hip 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 sys

4、tem 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 th</p><p>　　For business relations with the entrusted to agen

5、ts 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 i

6、mplementation 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 th

7、e plan of a</p><p>　　Of budget implementation process of monitoring to eliminate business "offside" and "overstepping your authority" acts. at present in china's enterprises, especial

8、ly 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-ma

9、king, implementation and oversight functions in one, the use of the right to use, transfer or misappropriate the funds, and ther</p><p>　　Enterprises from nature is a "as a", because people are var

10、iable, 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.</p><p>　　For enterpr

11、ises 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 stimul

12、ate 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.

13、 We should not only trying to stimulate the staff</p><p>　　From the theory of motivation to study, whether the level of demand, x and y theory, two factors theory, that is a "people-oriented" conce

14、pt, 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 organi

15、zational goals.</p><p>　　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 co

16、nscious of the arrangements work instead of the distribution of work, actively take the work to eliminate the negative even job resistance. the budget management or through the budget performance appraisal, employee a pr

17、oper evaluation, incentives and arouse their enthusiasm. Therefore, the budget management theory is closely </p><p>　　Control of the internal control ", as a management functions in modern management fo

18、r 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 developme

19、nt 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 th</p><p&g

20、t;　　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 perf

21、ecting 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 manageme

22、nt system is an important component of the comprehensive management </p><p>　　In budget management system mainly from external control and control of the two forms: external control the budget implementation

23、 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

24、 responsible to participate in the budget process of preparing the budget and understanding Autonomous to replace the use of management control type ma</p><p>　　Budget control of the internal control system.

25、 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 control method of administrati

26、on. budget represents a control ideas.</p><p>　　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

27、. budget as a system management philosophy, and entered into many of the management of ideas, management theories in the field of corporate budget..</p><p>　　In addition to your main working budget – what yo

28、u 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

29、 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

30、the budgeti</p><p>　　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. Y

31、ou 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 cen

32、tre approach, your cost centres will determine the main categories under which you list line i</p><p>　　Once you have the list, group things into categories according to the emphasis you put on categories in

33、 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

34、, 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 ru</p><p>　　If this is the first

35、 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 o

36、r project so you will be able to take short cuts when you list your line items.</p><p>　　The budget is an essential management tool. Without a budget, you are like a pilot navigating in the dark without inst

37、ruments.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

38、 the budgeting process force you to rethink your action plans.</p><p>　　Marketing or public relations – building a professional image.Replacement of capital goods.Monitoring and evaluation costs for projects

39、.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 p

40、rice increases you already know about (e.g. a salary increase of 10% may have already been agreed.) Make notes of any unusual expenses that are l</p><p>　　Some costs that need to be estimated but that often

41、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 ass

42、essment, planning processes. Democracy and governance – establishing the structures, recruiting for them, getting a constitution developed and accepted, training members of voluntary structures.</p><p>　　It

43、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 p

44、rojections 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

45、 which may differ from the first year. A three-year budge</p><p>　　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

46、 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.</p><p>　　Bu

47、dgeting 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

48、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 incre

49、ase its ability to survive through foresight and planning.</p><p>　　Source:Martin D.Edward & Flock.Julie L,2002. “The basic konwledge of overall budget managment”. The non-profit times, (Accouting), Apri

50、l,pp. 26-33.</p><p><b>　　譯文：</b></p><p>　　關于全面預算管理的基本認識</p><p>　　預算管理體系的構建具有內(nèi)在的動因，其理論基礎與管理學的思想息息相關，體現(xiàn)了一種管理理念。</p><p>　　現(xiàn)代企業(yè)在實現(xiàn)所有權與經(jīng)營權分離的基礎上，為處理出資者與經(jīng)理人以及企業(yè)內(nèi)部

51、各方面的相互關系和實現(xiàn)權力的制衡，通過分權、授權，在企業(yè)組織內(nèi)部形成了從股東會、董事會、監(jiān)事會、總經(jīng)理層、部門經(jīng)理層的權責利管理體系。這種管理體系涵蓋兩方面的內(nèi)容：一是出資人與企業(yè)的權責利關系；二是企業(yè)內(nèi)部各管理層之間的權責利關系。在企業(yè)內(nèi)部，專業(yè)化分工導致權責利的層層分解，從而使企業(yè)內(nèi)部委托代理關系層層細化，形成縱向的委托代理鏈。由于委托人與代理人的目標利益并非完全一致，加上鏈式結構所導致的信息傳遞不充分和獲取信息的不對稱等，導致“隱

52、藏行動的道德風險”、“隱藏信息的道德風險”、“逆向選擇風險”、“信號傳遞”、“信號甄別”等問題應運而生。</p><p>　　由于企業(yè)中這種委托代理關系的存在，使預算管理有了發(fā)揮作用和空間。預算管理集計劃、協(xié)調(diào)、控制、激勵、評價等功能為一體，以《公司法》和《公司章程》為依據(jù)，具體落實股東會、董事會、經(jīng)驗者、各部門乃至每個員工權、責、利關系，明晰它們各自的權限空間和責任區(qū)域，通過約定投入、約定效果及約定利益使行動計

53、劃量化，從而規(guī)范各個利益主體的行為，避免逆向選擇和道德行為。企業(yè)經(jīng)營活動過程有預算指標作參考和衡量尺度，比較直觀，便于信息的傳遞、交流和反饋，從一定程度上解決了“信息不對稱”的問題。</p><p>　　通過對預算執(zhí)行過程的監(jiān)控，杜絕企業(yè)中“越位”、“越權”行為的發(fā)生。目前在我國企業(yè)中尤其是國有企業(yè)，普遍存在一種特殊的代理問題一“內(nèi)部人控制”，即企業(yè)經(jīng)理人集決策、執(zhí)行與監(jiān)督職能為一身，在出資人監(jiān)管不到位的情況下，

54、決策、執(zhí)行與監(jiān)督職能的合一，使經(jīng)理人利用手中的權力挪用、轉(zhuǎn)移甚至侵吞資金，中飽私囊，從而引發(fā)掌權人的“尋租行為”而危及股東利益。預算管理的目的在于通過預先確立的計量指標來明確“內(nèi)部人”的職、權、利，分散掌權人的職能與權力，實現(xiàn)企業(yè)管理的民主化，從而有效的避免了“內(nèi)部人控制”。</p><p>　　企業(yè)從本質(zhì)上講是一組“人與人之間的契約關系”，由于人的行為是多變的，因此能力和天賦的高低并不能直接決定他對組織的價值，

55、其能力和天賦的發(fā)揮很大程度上取決于行為動機。</p><p>　　對于企業(yè)特定的員工P來說，他所處的環(huán)境E不同，那么，他的行為可能亦不同。由于特定的行為是由特定的人和特定的環(huán)境決定的，所以，為了誘導某種行為出現(xiàn)，不僅要想方設法刺激員工，滿足他們的合理需要，而且還應該根據(jù)特定的人創(chuàng)造適應滿足這種需要，引導產(chǎn)生這種行為的環(huán)境條件，以便激發(fā)對企業(yè)預算管理有利的行為。因此，管理者認為，企業(yè)實施預算管理，不僅僅是簡單地編制

56、一個預算，而是要創(chuàng)造條件，營造一個有利于進行預算管理的環(huán)境，吸引企業(yè)員工積極參與企業(yè)預算管理。</p><p>　　從激勵理論的研究來看，無論是早期的需求層次理論，X理論和Y理論、雙因素理論等，都強調(diào)的是一種“以人為本”的管理理念，即通過對員工需要的了解，并把這種需要與組織目標相聯(lián)系，使員工處于一種驅(qū)動狀態(tài)，他們在這種狀態(tài)的驅(qū)使下所付出的努力不僅滿足個人需要，同時也通過達成一定的工作績效來實現(xiàn)組織目標。</

57、p><p>　　預算是一種“人格”化的管理，它通過組織員工參與預算的編制，自主安排預算的執(zhí)行對預算進行自我控制，使員工感覺到自己在安排工作而不是主管分配工作，主動地接受工作，從而消除對工作地消極甚至抵觸情緒。預算管理還通過預算執(zhí)行情況的考核，對員工作出正確的評價，激勵并調(diào)動員工的積極性。因而，預算管理與激勵理論息息相關。</p><p>　　控制起源于“內(nèi)部控制”，作為一種管理職能，它在現(xiàn)代管

58、理學中得到了很好的運用，《哈佛管理全集》對“控制”是這樣定義的：為了確保組織目標以及為此而擬定的計劃能夠得到實現(xiàn)，各級主管人員根據(jù)事先確定的標準或因發(fā)展的需要而重新擬訂的標準，對下級的工作進行衡量、測量和評價，并在出現(xiàn)偏差時進行糾正，以防止偏差繼續(xù)發(fā)展或今后再度發(fā)生，或者根據(jù)組織內(nèi)外環(huán)境的變化和組織發(fā)展的需要，在計劃的執(zhí)行過程中，對原計劃進行修訂或制定新的計劃，并調(diào)整整個管理工作的過程。</p><p>　　控制

59、理論與委托代理理論是密切相關的，為了避免道德風險和逆向選擇，所有者須通過信息的獲取和各項規(guī)章制度的制定和完善，來形成各種有限的監(jiān)控機制，約束管理者的權限，監(jiān)督管理者的行為，以實現(xiàn)股東權益最大化的目標?？刂评碚撟鳛楝F(xiàn)代管理制度的重要組成部分，是全面預算管理的核心。預算管理正是通過一整套的控制體系來規(guī)范企業(yè)的行為，有效克服信息不對稱所帶來的問題，以實現(xiàn)企業(yè)的戰(zhàn)略目標。</p><p>　　控制在預算管理體系中主要表現(xiàn)

60、為外部控制和自我控制兩種形式：外部控制是指預算執(zhí)行過程種外界對執(zhí)行者的控制，主要指上級對下級的控制；自我控制是指每一責任單位對自身預算執(zhí)行過程的控制，通過組織各級責任部門參與預算的編制過程使其了解預算，用自律型管理來取代支配型管理，從而使其在預算執(zhí)行過程中更好的發(fā)揮主觀能動性。</p><p>　　預算控制使企業(yè)內(nèi)部控制體系的重要組成部分，正如著名管理學家戴維奧利所說的，全面預算管理使為數(shù)不多的幾個能把組織的所有

61、問題融合于一個體系之中的管理控制方法之一。預算管理體現(xiàn)了一種控制思想。</p><p>　　總之，預算管理的構建是委托代理理論、激勵理論、控制理論等管理學理論的要求。預算管理作為一種體系化的管理理念，融入了管理學中許多經(jīng)典的思想，是管理學理論在企業(yè)預算領域的體現(xiàn)。</p><p>　　除了在其他主要的工作中你的期望產(chǎn)生或提高，以及如何花費金錢——你也可以選擇預算。預算允許意外，不管它是好還

62、是壞。你的預算可以包括:生存的預算。這是為了要求組織或項目生存對有利工作的保證。這是基于收入保證在當時的計劃。通常是在“保證”的許諾的形式下發(fā)生的預算。然而在意想不到的情況下，例如在捐贈遲到時,可能會有必要切換到你的生存預算，選擇一個最優(yōu)的預算。如果你是第一次做預算，開始列出所有的項目都要花組織或項目的錢。稍后，你會有一些想法，列出機構或項目。行項目是一個真實的項目列在您的預算。</p><p>　　所以，例如，

63、屬于“培訓成本”可能會被一個特定的線項目。它是由你來決定什么你的類別以及決定項目在每個范疇的線。所以，舉個例子，一個組織可能包括“政府”在“管理”、“捐贈聯(lián)絡”在“籌款”，而另一些則他們作為獨立的類別或行項目。一些費用需要估計，但經(jīng)常被遺忘，啟動費用，一個新的組織或的項目，如大規(guī)模招聘，建筑改造項目、開展或組織研究和發(fā)展——咨詢、需求評估、規(guī)劃過程。民主、治理、建立結構，招募對他們來說,獲得憲法發(fā)展和接受，訓練自愿的成員結構。通常是由長

64、期的計劃和組織準備一個預算計劃，利用數(shù)年的時間。在即將到來的一年，提出了未來幾年的跡象，資金的水平可能會需要的。一些免稅額通貨膨脹通常是在接下來的幾年內(nèi)發(fā)生，以及預期的活動。一項為期三年的預算應根據(jù)一項為期三年的計劃。</p><p>　　一旦你擁有了名單，集團的東西分類根據(jù)強調(diào)你把類在你的管理實踐。所以，舉個例子來說，如果你管理、想重要的是跟蹤培訓成本，然后是“培訓成本”，如文具、奧運場館、印刷成本、飲食、住宿

65、、交通、培訓師的費用等將線項目在這一類。不過，也許沒有多大幫助你的組織培訓，只打算跳槽到一個訓練課程作為一個更大的項目。成本的中心是一個連貫的活動的組織金融單位。例如，每個項目在你的計劃可能是一種成本中心。然后你預算收入和支出，都是成本中心，讓你的財務記錄從成本中心。這使你能評估每個項目、部門或單位經(jīng)濟上的資助。如果你選擇成本中心的方法，你的成本中心的主要類型將確定你要列出在行項目。有時它是可能的計算出成本費用的一種即使這一類沒有被列為

66、項目，體現(xiàn)為項下一行一定數(shù)量的類別。所以，例如，你可能沒有范疇的“運輸"，但是如果你想要知道多少運輸花費了項目或組織，你可以把輸送線項目列在好幾個類別。</p><p>　　同大多數(shù)的良好的實踐管理一樣,良好的實踐在預算中包括清晰的目的,詳細規(guī)劃和可觀的思想。這些都是需要解決的問題,都是發(fā)展你的預算。他們是一個延長規(guī)劃過程,預算是基礎。(亦見工具包在介紹計劃；策略規(guī)劃；行動計劃)</p>

67、<p>　　預算是一個重要的管理工具。如果不能達成預算，你就像一個飛行員航行在黑暗中，沒有儀器。預算告訴你進行你的活動需要多少錢，迫使你更加嚴格的思考你的活動計劃。有些時候，真實情況迫使你在預算編制過程中思考你的行動計劃。</p><p>　　市場或公共關系的建立是一個專業(yè)的形象。更換資本物品的監(jiān)控和評估項目的成本據(jù)估,不只是猜測。有很多可能成本。要檢查從前的數(shù)據(jù)，為此提供有用的信息。記下任何價格的上漲

68、,你已經(jīng)知道(如工資增長10%)和任何不尋常的可能發(fā)生的費用(如搬家)。幾美元看上去不算數(shù)量大,但有數(shù)倍的這種差異,可能使財政支出有很大的不同。</p><p>　　一些費用需要估計，但經(jīng)常被遺忘，例如啟動費用（一個新的組織或項目）,如大規(guī)模招聘、建筑改造項目、開展或組織研究和發(fā)展、咨詢、需求評估、規(guī)劃過程等等。</p><p>　　通常是準備一個預算計劃,要用數(shù)年的時間計劃和組織。而這通

69、常僅是預算即將到來的一年,能夠發(fā)現(xiàn)相當準確的數(shù)據(jù),有未來幾年的跡象和資金的水平。一些免稅額通貨膨脹通常是發(fā)生在接下來的幾年內(nèi),以及以后預期的活動,不同于以往那年。一項為期三年的預算應根據(jù)一項為期三年的計劃。</p><p>　　這些都是需要解決的問題。它們都可以發(fā)展你的預算。有一些不應該在一開始開拓預算并予以彌補，而有一些是要繼續(xù)發(fā)展下去的。同大多數(shù)有良好的實踐管理的工作單位一樣,良好的實踐在預算中包括清晰的目的

70、,詳細規(guī)劃和可觀的思想。</p><p>　　預算是財務管理的關鍵。該工具可以有效地幫助你在組織中計劃、開發(fā)和使用。如果你有很強的理解能力,你將會很健全的使用財務治理的方法。如果你使用這個工具結合其他工具,如上,就能提高你的組織能力，并且有效的管理財務。你也會通過遠見和計劃增加企業(yè)的生存能力。這個工具是特別為那些有很少或沒有經(jīng)驗的人參與預算使用的。也許你沒有參加項目或部門組織過。也許你沒有被卷入財務管理工作過。現(xiàn)