1、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
2、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 relation
3、s 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 w
4、asnt 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 wi
5、th 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, dep
6、artments 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 con
7、duct. Of budget implementation process of monitoring to eliminate business offside and overstepping your authority acts. at present in chinas enterprises, especially in state-owned enterprises, there is a special agency insider control, the enterprise manager is a policy-making, implementation and o
8、versight 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 establishe
9、d 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 tal
10、ent 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 specifi
11、c 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 t
12、he 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
13、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
14、 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 wor
15、k to eliminate the negative even job resistance. the budget management 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
16、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 h
17、is 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 man
18、agement 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 an
19、d 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
20、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； s
21、elf- 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 manageme
22、nt 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 control method of administration. budget represents a control ideas. In short, the administration building is entrusted to agents theory, the morale of
