1、2400单词， 1.4万英文字符 ,4000汉字 出处： Coopers.Performance measurement, budgeting and strategic implementation in the multinational enterpriseJ.Managerial Finance ,2008,(2):76-156. 本科毕业论文外文资料翻译 系 别： 经济系 专 业： 会计学 姓 名： 学 号： 201 年 月 日 外文原文 Performance measurement, budgeting and strategic implementation in the mu
2、ltinational enterprise BS group budget management organization structure optimization In order to ensure the effective implementation of the comprehensive budget, BS group accordingto the modern corporate governance structure and internal control system.Requirements, set up a set of complete budget
3、management organization, and the different levels of budget organization gives the corresponding rights and responsibilities, to ensure that the budget organization decision-making efficiency. Group has set up a specialized committee deals with budget management: budget management committee. The bud
4、get management committee has budget budget and budget management committee. Budget management committee is a group company involved in the highest authority in the budget matters and the decision-making body, with strategic management committee, compensation management committee, the audit managemen
5、t committee, etc. Constitute the special committees of the board of directors. Its members respectively by: chairman of the board of directors, general manager and sales director, finance director, production director, technical director, etc, it is the leadership of the board of directors, and shal
6、l be responsible for the board of directors. The budget management committee main functions are: (1) according to the enterprise development strategy formulation and approval of the whole group company budget targets. (2) formulated and issued the annual business plan and management policy as the ba
7、sis of the functional department budget. (3) determine the budget units and the important content of budget management in the period of responsibility. (4) authorized group companys annual budget, the board of directors (shareholders) for approval. (5)Coordinate conflicts and contradictions in the p
8、rocess of budget management, and report to the board of directors of the company budget. (6)Review year major budget adjustments and supplementary budget projects.Alllandowners evaluation that budget execution, approved the companys annual final accounts, and put forward the examination opinions of
9、rewards and punishments to the board of directors (shareholders) for approval. Budgeting team and budget implementation control team. Budgeting team members with the budget implementation control team members respectively from finance, business administration department, hr department and related bu
10、siness experts, it is the implementation of the budget management committee consists of the implementation of the budget management organization, responsible for the budget formulation, implementation and control of daily management work, responsible for the budget management committee. (1) budget f
11、ormulation team. Budgeting group is the main job； First, according to the company strategic objectives and business policy, to determine the specific budget plan, arrange the basic requirement of budgeting, clear budgeting process such as: second, by the functional departments, branch for the report
12、ing of the necessity, possibility and the rationality of the business plan review: third, funding requirements of the various functional departments reporting a preliminary audit, responsible for group companys budget balance； Fourth, summarize the various functional departments, various units repor
13、ting, budget, in the form of board type assembly group company budget report, and report to the group budget management committee. Fourth, to each subsidiary, functional departments issued by the examination and approval after the budget. (2) budget implementation control panel. Be responsible for t
14、he implementation of budget supervision group, its main responsibilities are: first, the analysis of the functional departments regularly and subsidiary budget execution, analyze both actual and budget variances, in ensuring that the budget in each department, on the basis of strict enforcement of d
15、iagnosis of enterprise economic operation health situation, and timely report to the relevant responsible department； Second, according to the actual circumstance of the objective need to adjust the circumstances of the budget of the enterprise to present an opinion, and according to the related bud
16、get reconciliation report the budget management committee； Third, the team is responsible for the result of the various functional departments and the implementation of the budget of the subsidiary performance evaluation, and the assessment results and enterprises are tied to rewards and punishment
17、system, the budget management and the corresponding compensation management system organically. The BS group strategy of operating budget Make scientific budget is the premise of to ensure the development of the enterprise, is the foundation of the execution and evaluation. BS group strategy managem
18、ent budget management science mainly two aspects: one is the group budget always implement enterprise development strategy goal； The second is the formation of various business departments budget is after repeated game process of the business plan is established. Strategic target: BS group company budget management committee in September each year, next year strategic management budget meetings were held to the meeting agenda is: correctly assess the situation of enterprise development, constantly adjust the strategic direction of enterprise development； Establish the focus
