1、出处 ： 美 卡普兰 ,诺顿 , 全面预算管理的发展 ,会计视野 . 2001(6)： P147-160. 中文 3721 字 2100 单词 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,
2、 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
3、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
4、 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 budg
5、et 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 budg
6、et 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 mana
7、gement 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
8、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
9、 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 ente
10、rprises 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
11、 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
12、 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 b
13、ecome 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 be
14、en 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 bu
15、dget 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 number of applications and related to integration.Overall budget management of enterprises overall, by scientific prediction, decision-making, mon
16、etary value and multiple forms of business in future fixed period of all the production and operation and financial results for the integrated management system. An overall budget system should bo implemented in order to effectively control the companys cash flows and financial risks. The overall bu
17、dget management system was carried through reflecting the earnestness and authoritativeness of budget implementation. It is the comprehensive management of enterprises are important tools, the internal management and control a major method. this method on a century since the 1990s in the general ele
18、ctric, and general motors produce, soon became large businesses the sops. from the original plan, coordination, development in the control, evaluation, incentives also has to wait in a comprehensive implementation of the strategy of enterprise management mechanism. Overall budget itself is not the u
19、ltimate aim, more as a corporate strategy and business performance between the tool. the budget implementation strategy, the overall budget becomes a strategy of enterprise experience in all departments and the process, implementation of concrete.At the same time, the overall budget system more effe
20、ctive allocation of resources reasonable basis for monitoring and measuring and enterprises and departments of the business performance and to ensure that final realization of the companys strategic objectives, the overall budget management of hot and the budget management concept turmoil is the coe
21、xistence of the overall budget is not conducive to the management of practice. The overall budget management is equivalent to financial budget is limited, especially financial budget of its easy to the total budget for the position of financial aspects of the budget even positioned as financial depa
22、rtments of the budget . Overall budget management are involved in several areas, The whole process and total integration of gender management system, a comprehensive control and restraint, it is not only the finance department. understand and hold a comprehensive budget management should be based on corporate management mechanisms, it is not
