預(yù)算管理外文翻譯--跨國公司的績效評估、預(yù)算和戰(zhàn)略實施(節(jié)選）

1、<p>　　2400單詞，1.4萬英文字符,4000漢字</p><p>　　出處： Coopers.Performance measurement, budgeting and strategic implementation in the multinational enterprise[J].Managerial Finance ,2008,(2):76-156.</p><p

2、>　　本科畢業(yè)論文外文資料翻譯</p><p>　　系 別： 經(jīng)濟(jì)系 </p><p>　　專 業(yè)： 會計學(xué) </p><p>　　姓 名： </p><p>　　學(xué) 號： </p><p>

3、;　　201 年 月 日 </p><p><b>　　外文原文</b></p><p>　　Performance measurement, budgeting and strategic implementation in the multinational enterprise</p><p>　　BS group budge

4、t management organization structure optimization</p><p>　　In order to ensure the effective implementation of the comprehensive budget, BS group according to the modern corporate governance structure and inte

5、rnal control system.Requirements, set up a set of complete budget management organization, and the different levels of budget organization gives the corresponding rights and responsibilities, to ensure that the budget or

6、ganization decision-making efficiency. Group has set up a specialized committee deals with budget management: budget management com</p><p>　　(1) according to the enterprise development strategy formulation a

7、nd approval of the whole group company budget targets.</p><p>　　(2) formulated and issued the annual business plan and management policy as the basis of the functional department budget.</p><p>

8、　　(3) determine the budget units and the important content of budget management in the period of responsibility.</p><p>　　(4) authorized group company's annual budget, the board of directors (shareholde

9、rs) for approval.</p><p>　　(5)Coordinate conflicts and contradictions in the process of budget management, and report to the board of directors of the company budget.</p><p>　　(6)Review year maj

10、or budget adjustments and supplementary budget projects.All landowners evaluation that budget execution, approved the company's annual final accounts, and put forward the examination opinions of rewards and punishmen

11、ts to the board of directors (shareholders) for approval.</p><p>　　Budgeting team and budget implementation control team. Budgeting team members with the budget implementation control team members respective

12、ly from finance, business administration department, hr department and related business experts, it is the implementation of the budget management committee consists of the implementation of the budget management organiz

13、ation, responsible for the budget formulation, implementation and control of daily management work, responsible for the budget management co</p><p>　　(1) budget formulation team. Budgeting group is the main

14、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

15、 departments, branch for the reporting of the necessity, possibility and the rationality of the business plan review: third, funding requirements of the various functional departments reporting a preliminary audit, respo

16、nsi</p><p>　　(2) budget implementation control panel. Be responsible for the implementation of budget supervision group, its main responsibilities are: first, the analysis of the functional departments regul

17、arly 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 diagnosis of enterprise economic operation health situ

18、ation, and timely report to the relevant responsible department; Second, according to </p><p>　　The BS group strategy of operating budget</p><p>　　Make scientific budget is the premise of to ens

19、ure the development of the enterprise, is the foundation of the execution and evaluation. BS group strategy management budget management science mainly two aspects: one is the group budget always implement enterprise dev

20、elopment strategy goal; The second is the formation of various business departments budget is after repeated game process of the business plan is established.</p><p>　　Strategic target: BS group company budg

21、et 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

22、 direction of enterprise development; Establish the focus of the next year's business objectives and business, etc., and establish the company operation policy, etc.</p><p>　　In 2000 the establishment of

23、 the enterprise development strategic objectives are: group company on first startup of a high starting point, after three to five years of unremitting efforts, under the guidance of 3 a. HOT culture idea, the establishm

24、ent of a new culture system, brand new promotion, formation, with the core competitiveness of the new technology and management level to a new level of modern enterprise: on the basis of implementing enterprise overall b

25、enefit, be "customer satisfactio</p><p>　　Business plan and capital plan, in September 2003 on the basis of the development of the enterprise strategic target, and on the basis of scientific prediction

26、of the enterprise market, establishment of butyl 2004 cigarette production volume of 1.07 million trunk of goal, at the same time, the network will consolidate and develop the market, improve product technology content,

27、promote 15 technical renovation, the construction of enterprise information, speed up the trade merger and reorganizatio</p><p>　　Step one: its business departments according to the requirement of the enterp

28、rise development strategy, enterprise's production and operation plan. All business departments including marketing center, Marketing Department, business center (including the original smoke department, material dep

29、artment, distribution center, etc.), manufacturing center (production, silk, paper bag, molding, power center), technical center (research), operations center (finance, business administration department, Zh</p>&

30、lt;p>　　Step 2: business plan review. This is the core and key of budgeting. From the perspective of the practice of BS group budget management, 2001, 2002, in the process of budget, business plan from various business

31、 units of weight</p><p>　　Point to save on money demand, therefore, the business plan to become business requirements book "money", often the money declared false phenomenon is more serious. Of bud

32、get management in 2003, we will implement the business plan feasibility and economical efficiency analysis. Specific measures are as follows:</p><p>　　(1) budgeting team members shall be provided by the busi

33、ness administration department, finance department (including external consultants, postdoctoral workers), supervision, the ministry of human resources and business experts.</p><p>　　(2) expert panel on each

34、 department business plan review its necessity. First of all, the establishment of business in the audit plan is in line with the budget of the basic requirements (i.e., whether the planned project name is feasibility an

35、alysis, capital requirements if there is a basis, etc.). Whoever does not conform to the basic requirements of the production and business operation shall be rewoven plan. Second, determine the necessity of the project.

36、This basically see if the project is</p><p>　　(3) the value of a business plan analysis. The analysis of each business plan based on value analysis, to establish the rationality and economy of the economic p

37、lan. In the process of evaluation of business plan, see if companies follow the economic principle that</p><p>　　Benefit principle: planning, enterprise departments must first ensure the realization of enter

38、prise strategic goals, to achieve maximum profits, the growth of the enterprise must be profit growth. Companies must constantly timely launch of new products, adjust product structure, to improve profitability; Must exp

39、and the size of the market, expand product categories, in order to form scale, improve market share, must speed up the overseas market development, in order to get new profit source. The</p><p>　　Cost leader

40、ship principles: the company is important to further reduce the production cost, to the ideal level of gross margin and expand to ensure profit total level. Must lead to cost to get excess profits. Including economies of

41、 scale, J11r production, reduce the design cost, improve the design quality and reduce procurement costs, optimize the ways to reduce transportation costs and service fees, reduce the usage and consumption, save the expe

42、nses, etc., are the focus of the lower cost in 20</p><p>　　Capital safety principles: use policy; Group company to strictly control the capital in 2004, reduce financial risk and operational risk, the compan

43、y's funds to promote the self-discipline consciousness, healthy development lays the foundation for the enterprise. Companies have to reduce capital takes up, accelerate the capital turnover, increasing the effect of

44、 use of funds. Group members strictly on the revenue and expenditure of funds run according to the requirements of BS group settlement c</p><p>　　Principle: the quality control company to incorporate the eff

45、ect of the quality control plan to determine the train of thought, particularly want to seriously study the quality control effect in improving the benefit of quantitative analysis. To ensure the quality improvement to e

46、xert obvious benefits.</p><p>　　Technical renovation principle: BS group comprehensive budget management practice analysis various partners win-win benchmarking project, ensure the engineering quality, put a

47、n end to corruption. Professional declaration under centralized principle. Ask for each business to review relevant requirements in the following departments. Program declaration according to the fixed assets management

48、of the fixed asset shall be determined; Training programs by BS under centralized management institute, i</p><p>　　Guided by these principles, through the assessment of each business unit management plans to

49、 implement the principle of economy, so that the business plan is more scientific, as well as to ensure that enterprise strategic target realization.</p><p>　　Step 3: budget arrangements and balance. The sec

50、ond step business department and budget management of multiple game and form of the business plan, must draw relevant capital income and demand situation. Budgeting team, through the capital filing status according to th

51、e fund project nature (income, cost, properties) making cash summary table. The difference between the demand for related funds use and put forward the corresponding financial solutions.</p><p>　　Step 4: bud

52、get submitted to and approved and issued. In mid-december budgeting team, after the approval of management plan shall be based on the formation of the financial budget report submitted to the group budget management comm

53、ittee. The budget management committee will draft budget submitted to the board of directors and approved by the shareholders' meeting to discuss.</p><p>　　BS group after completed the annual operating b

54、udget planning, issued the relevant departments after approval by the board of directors, strictly enforced by each department. In order to ensure the effective implementation of comprehensive budget, set up a budget imp

55、lementation control group, its members mainly from finance, supervision, business administration and other related professionals. Its main duties. One is to check each business department budget execution, for they do no

56、t conform to </p><p><b>　　外文資料翻譯譯文</b></p><p>　　跨國公司的績效評估、預(yù)算和戰(zhàn)略實施</p><p>　　一、BS集團(tuán)預(yù)算管理組織結(jié)構(gòu)優(yōu)化</p><p>　　為了確保全面預(yù)算有效實施，BS集團(tuán)按現(xiàn)代公司治理結(jié)構(gòu)與內(nèi)部控制制度的要求，建立了一套完整的預(yù)算管理組織機構(gòu)，并

57、對不同層次的預(yù)算組織機構(gòu)賦予相應(yīng)的權(quán)利與責(zé)任，以確保預(yù)算組織決策的效率。集團(tuán)設(shè)立了專司預(yù)算管理的專門委員會：預(yù)算管理委員會。預(yù)算管理委員會下設(shè)預(yù)算制定小組與預(yù)算預(yù)算管理委員會。預(yù)算管理委員會是集團(tuán)公司內(nèi)涉及預(yù)算事項的最高權(quán)力機構(gòu)與決策機構(gòu)，它與戰(zhàn)略管理委員會、薪酬管理委員會、審計管理委員會等共同構(gòu)成董事會的專門委員會。其委員分別由：董事長、總經(jīng)理和銷售總監(jiān)、財務(wù)總監(jiān)、生產(chǎn)總監(jiān)、技術(shù)總監(jiān)等構(gòu)成，它受董事會的領(lǐng)導(dǎo)，并對董事會負(fù)責(zé)。預(yù)算管理委

58、員會主要職能是：</p><p>　　(1)根據(jù)企業(yè)的發(fā)展戰(zhàn)略制定和批準(zhǔn)整個集團(tuán)公司預(yù)算目標(biāo)。</p><p>　　(2)制定和下達(dá)年度經(jīng)營計劃與經(jīng)營方針作為各職能部門制定預(yù)算的基礎(chǔ)。</p><p>　　(3)確定預(yù)算期內(nèi)預(yù)算管理的重點內(nèi)容和責(zé)任單位。</p><p>　　(4)審定集團(tuán)公司年度預(yù)算，報董事會(股東大會)批準(zhǔn)實施。</

59、p><p>　　(5)協(xié)調(diào)預(yù)算管理過程中的沖突與矛盾，并向董事會提交公司預(yù)算報告。</p><p>　　(6)評價認(rèn)定預(yù)算執(zhí)行情況，審定公司年度決算，并提出考核獎懲意見，報董事會(股東大會)批準(zhǔn)。</p><p>　　預(yù)算制定小組與預(yù)算執(zhí)行控制小組。預(yù)算制定小組成員與預(yù)算執(zhí)行控制小組成員分別由財務(wù)部、企管部、人資部及相關(guān)業(yè)務(wù)專家組成，它是預(yù)算管理委員會下設(shè)的實施預(yù)算管理

60、的執(zhí)行機構(gòu)，負(fù)責(zé)預(yù)算制定、執(zhí)行與控制的日常管理工作，對預(yù)算管理委員會負(fù)責(zé)。</p><p>　?、兕A(yù)算制定小組。預(yù)算制定小組的主要工作職責(zé)是；第一，根據(jù)公司戰(zhàn)略目標(biāo)和經(jīng)營方針，確定具體的預(yù)算方案，布置預(yù)算編制的基本要求，明確預(yù)算編制的進(jìn)度等：第二，對各職能部門、分公司所審報的經(jīng)營計劃的必要性、可能性與合理性進(jìn)行審核：第三，對各職能部門審報的資金要求進(jìn)行初步審核，負(fù)責(zé)集團(tuán)公司的預(yù)算平衡；第四，匯總各職能部門、各子公

61、司審報預(yù)算，以棋盤式的方式，匯編集團(tuán)公司預(yù)算草案報告，并向集團(tuán)預(yù)算管理委員會報告。第四、向各子公司、職能部門下達(dá)經(jīng)審批后的預(yù)算方案。</p><p>　?、陬A(yù)算執(zhí)行控制小組。負(fù)責(zé)監(jiān)督集團(tuán)預(yù)算方案的實施，其主要工作職責(zé)是：第一，定期分析各職能部門及子公司預(yù)算執(zhí)行情況，就實際與預(yù)算差異進(jìn)行分析，在確保預(yù)算在各部門的嚴(yán)格執(zhí)行的基礎(chǔ)上，診斷企業(yè)經(jīng)濟(jì)運行健康情況，并及時向有關(guān)責(zé)任部門報告；第二，根據(jù)客觀實際情況需調(diào)整企業(yè)預(yù)

62、算的情況提出意見，并按相關(guān)預(yù)算調(diào)整程序上報預(yù)算管理委員會；第三，小組負(fù)責(zé)對各職能部門和子公司預(yù)算執(zhí)行結(jié)果績效進(jìn)行考核，并將考核結(jié)果與企業(yè)的獎懲制度相掛鉤，使預(yù)算管理與企業(yè)的相應(yīng)的薪酬管理制度有機結(jié)合起來。</p><p>　　二、BS集團(tuán)戰(zhàn)略經(jīng)營預(yù)算的制定</p><p>　　制定科學(xué)的預(yù)算是確保企業(yè)健康發(fā)展的前提，是執(zhí)行與考評的基礎(chǔ)。BS集團(tuán)戰(zhàn)略經(jīng)營預(yù)算管理其科學(xué)性主要體現(xiàn)兩個方面：一是

63、集團(tuán)預(yù)算始終貫徹實現(xiàn)企業(yè)發(fā)展戰(zhàn)略目標(biāo)；二是各業(yè)務(wù)部門的預(yù)算的形成是在對經(jīng)營計劃的多次博弈過程后才確立的。</p><p>　　BS集團(tuán)的戰(zhàn)略目標(biāo)的描述：集團(tuán)公司預(yù)算管理委員于每年的9月份召開了下一年度戰(zhàn)略經(jīng)營預(yù)算會議，該會議主要議程是：正確評估企業(yè)發(fā)展的形勢，不斷調(diào)整企業(yè)發(fā)展的戰(zhàn)略方向；確立下一年度的經(jīng)營目標(biāo)與經(jīng)營的重點等，并確立企業(yè)經(jīng)營方針等。</p><p>　　2000年確立的企業(yè)發(fā)

64、展的戰(zhàn)略目標(biāo)是：集團(tuán)公司在第一次創(chuàng)業(yè)的高起點上，經(jīng)過三至五年的不懈努力，在3A·HOT文化理念的指導(dǎo)下，建立文化新體系、牌得到新提升、形成具有核心競爭力的新技術(shù)、管理水平再上新臺級的現(xiàn)代化企業(yè)：在實現(xiàn)企業(yè)整體效益基礎(chǔ)上，爭做“顧客滿意、政府滿意、合作伙伴滿意、企業(yè)職工滿意”的四滿意企業(yè)；規(guī)劃未來5年，BS集團(tuán)利稅保持8％-12％的年增長速度：使BS集團(tuán)在備受爭議的行業(yè)的發(fā)展中成為綠色煙草的代言人。</p><

65、;p>　　企業(yè)經(jīng)營計劃與資金計劃安排，2003年9月在依據(jù)企業(yè)發(fā)展的戰(zhàn)略目標(biāo)，并在對企業(yè)市場的科學(xué)預(yù)測基礎(chǔ)上，確立丁2004年卷煙產(chǎn)銷量達(dá)107萬大箱的目標(biāo)，同時，將鞏固與拓展市場網(wǎng)絡(luò)、提高產(chǎn)品技術(shù)含量、推進(jìn)十五技改、建設(shè)企業(yè)信息化、加快同業(yè)兼并重組等作為建立企業(yè)核心競爭力的戰(zhàn)略重點。預(yù)算編制小組在下達(dá)2003年的經(jīng)營計劃之后，要求各業(yè)務(wù)部門審報各自的2004年的預(yù)算。為了提高預(yù)算的編制的科學(xué)性，企業(yè)預(yù)算從申報、審核與審批需由預(yù)算

66、制定小組與各業(yè)務(wù)部門多次博弈，其基本程序是：</p><p>　　第一步：其業(yè)務(wù)部門根據(jù)企業(yè)發(fā)展戰(zhàn)略的要求，制定企業(yè)的生產(chǎn)經(jīng)營計劃。企業(yè)各業(yè)務(wù)部門包括營銷中心、市場部、業(yè)務(wù)中心(含原煙部、物質(zhì)部、配送中心等)、制造中心(生產(chǎn)部、制絲、卷包、成型、動力中心)、技術(shù)中心(科研所)、營運中心(財務(wù)部、企管部、質(zhì)檢站)、技改中心(技改辦、設(shè)備管理部、機修車間)、紀(jì)檢中心(紀(jì)審部、安保部)、戰(zhàn)略中心(合作部、信息部)、集團(tuán)

67、辦、后勤中心(離退辦、保健站、生活服務(wù)部、養(yǎng)殖場)、多元化管理辦公室。各業(yè)務(wù)部門的生產(chǎn)經(jīng)營計劃的具體內(nèi)容包括：計劃項目名稱、提出項目必要性和可行性分析、實現(xiàn)項目的目標(biāo)與具體的實施方案的設(shè)計、項目實施的資金需求及其計算依據(jù)。</p><p>　　第二步：經(jīng)營計劃的評審．這是整個預(yù)算制定的核心與關(guān)鍵。從BS集團(tuán)預(yù)算管理的實踐來看，2001年、2002年預(yù)算過程中，各業(yè)務(wù)部門的經(jīng)營計劃的重</p><

68、;p>　　點救在資金的需求上，因此，經(jīng)營計劃書成為業(yè)務(wù)部門的“要錢”需求書，往往所申報資金虛報現(xiàn)象較嚴(yán)重。2003年的預(yù)算管理中，我們將重點落實在經(jīng)營計劃可行性與經(jīng)濟(jì)性的分析上。具體措施如下：</p><p>　　①預(yù)算制定小組成員分別由企管部、財務(wù)部(包括外聘咨詢專家、博士后工作人員)、審計部、人資部及業(yè)務(wù)部門的專家構(gòu)成。</p><p>　?、趯＜倚〗M就各部門提出的經(jīng)營計劃審核其

69、必要性。在審核中首先其編制的經(jīng)營計劃書是否符合預(yù)算編制的基本要求(即是否有計劃項目名稱是否進(jìn)行可行性分析、資金需求是否有依據(jù)等等)。凡不符合基本要求的生產(chǎn)經(jīng)營計劃書一律重編。其次，確定項目的必要性。這主要看項目是否支撐企業(yè)戰(zhàn)略發(fā)展要求，是否有利于實現(xiàn)企業(yè)年度經(jīng)營目標(biāo)，若不符合上述要求的一律否決。</p><p>　?、劢?jīng)營計劃的價值分析。對每項經(jīng)營計劃的分析建立在價值分析基礎(chǔ)上，以確立該經(jīng)濟(jì)計劃的合理性和經(jīng)濟(jì)性。

70、在評估經(jīng)營計劃過程中，看企業(yè)是否遵循了以下經(jīng)濟(jì)原則：</p><p>　　效益原則：企業(yè)各部門編制計劃時，首先要確保企業(yè)戰(zhàn)略目標(biāo)的實現(xiàn)，以獲得最大利潤，企業(yè)的增長必須是利潤的增長。公司必須不斷適時地推出新產(chǎn)品，調(diào)整產(chǎn)品結(jié)構(gòu)，以提高盈利能力；必須擴(kuò)大市場規(guī)模，拓展產(chǎn)品門類，以形成規(guī)模效益，提高市場占有率：·必須加快海外市場的開拓，以獲取新的利潤來源。增長原則。規(guī)模增長是企業(yè)追求的目標(biāo)之一。只有保持高于行業(yè)

71、發(fā)展水平的增長水平才能使我們在競爭中立于不敗之地。</p><p>　　成本領(lǐng)先原則：公司務(wù)必進(jìn)一步降低生產(chǎn)成本，以理想的毛利率水平并通過擴(kuò)大規(guī)模來保證利潤總水平。必須以成本領(lǐng)先來獲取超額利潤。包括規(guī)模經(jīng)濟(jì)、J11r生產(chǎn)、降低設(shè)計成本，提高設(shè)計質(zhì)量，降低采購成本，采用優(yōu)化方式降低運輸費用和服務(wù)費用，降低占用和消耗，節(jié)約各項費用開支等，都是2004年降低成本費用的重點。各部門應(yīng)針對以上降低成本的途徑提出明確的成本降

72、低目標(biāo)并分解、落實具體措施。費用中與人相關(guān)的總費用不能增長；各項費用要和與之相關(guān)的經(jīng)濟(jì)指標(biāo)相結(jié)合，保證該項費用的投入效率提高，費用效果指標(biāo)必須明顯增長；固定費用原則上不允許增長，要有所下降(廣告費、開發(fā)費例外)，變動費用要在不影響產(chǎn)出情況下，合理降低標(biāo)準(zhǔn)。B、要保證對技術(shù)開發(fā)、質(zhì)量改進(jìn)和企業(yè)品牌的投入，增強企業(yè)發(fā)展后勁。C、市場上的基本費用與廣告費用必須合理配額，前者必須保證。在資源配置既定的情況下，必須保證基本費用，否則，應(yīng)從資源配置

73、角度進(jìn)行調(diào)整。</p><p>　　資金安全原則：資金利用方針；2004年集團(tuán)公司要從嚴(yán)控制資金，降低財務(wù)風(fēng)險和經(jīng)營風(fēng)險，促進(jìn)各公司資金自我約束意識，為企業(yè)健康發(fā)展打下基礎(chǔ)。公司必須降低資金的占用，加速資金的周轉(zhuǎn)，提高資金使用效果。集團(tuán)各成員的資金收支嚴(yán)格按BS集團(tuán)結(jié)算中心要求運行。新品開發(fā)原則。2004年，集團(tuán)公司應(yīng)在做好產(chǎn)品規(guī)劃的基礎(chǔ)上，做好新品開發(fā)工作，尤其要做好高擋產(chǎn)品和出口產(chǎn)品的研發(fā)工作。提高產(chǎn)品對市場

74、的適應(yīng)能力、保證開發(fā)質(zhì)量和保證適時推出新產(chǎn)品，是各公司產(chǎn)品開發(fā)必須高度重視的問題。</p><p>　　質(zhì)量控制原則：公司要將質(zhì)量控制的效果納入計劃確定思路中，特別要認(rèn)真研究質(zhì)量控制效果對于提高效益的定量分析。要保證質(zhì)量改善發(fā)揮出明顯的效益。</p><p>　　技術(shù)改造原則：BS集團(tuán)全面預(yù)算管理實踐分析多方合作伙伴的共贏標(biāo)桿項目，確保工程質(zhì)量，杜絕腐敗。專業(yè)申報歸口原則。要求各業(yè)務(wù)就相關(guān)

75、需求按以下部門進(jìn)行歸口。固定資產(chǎn)申報按固定資產(chǎn)管理程序規(guī)定確定；培訓(xùn)項目由BS管理學(xué)院歸口，各部門報BS學(xué)院，基建由技改辦歸日負(fù)責(zé)，各部門報技改辦；維修由設(shè)備部歸口負(fù)責(zé)，各部門報設(shè)備部；各種學(xué)會組織會費或其他費用等向企管部申報，由企管部門負(fù)責(zé)；各種獎勵、慰問、補助等由企管部歸口負(fù)責(zé)；生產(chǎn)線由生產(chǎn)部統(tǒng)一申報。</p><p>　　在上述原則指導(dǎo)下，通過評估后的各業(yè)務(wù)部門的經(jīng)營計劃將貫徹執(zhí)行經(jīng)濟(jì)原則，從而使企業(yè)經(jīng)營計

76、劃更具有科學(xué)性，同時也有利于確保企業(yè)戰(zhàn)略目標(biāo)的實現(xiàn)。</p><p>　　第三步：預(yù)算資金安排與平衡。經(jīng)第二步業(yè)務(wù)部門與預(yù)算管理部門的多次博弈而形成的經(jīng)營計劃，必然得出相關(guān)的資金收入與需求情況。預(yù)算制定小組，通過資金申報情況按資金項目性質(zhì)(收入、成本費用性質(zhì))編制資金匯總表。對相關(guān)資金使用與需求之間的差額提出相應(yīng)的財務(wù)解決方案。</p><p>　　BS集團(tuán)在完成了年度經(jīng)營預(yù)算制定之后，經(jīng)

77、董事會批準(zhǔn)之后下達(dá)各部門，由各部門嚴(yán)格執(zhí)行。為了確保全面預(yù)算的有效執(zhí)行，專設(shè)了一個預(yù)算執(zhí)行控制小組，其成員主要由財務(wù)部、審計部、企管部等相關(guān)專業(yè)人員構(gòu)成。其主要職責(zé)。一是檢查各業(yè)務(wù)部門預(yù)算執(zhí)行情況，對于不符合預(yù)算要求的開支，一律不得隨意開支：二是收集有關(guān)已執(zhí)行預(yù)算的業(yè)務(wù)部門的經(jīng)濟(jì)運行情況，以為第二年制定經(jīng)營預(yù)算提供經(jīng)濟(jì)數(shù)據(jù)材料，以促進(jìn)預(yù)算的持續(xù)改進(jìn)；三是對業(yè)務(wù)部門因環(huán)境變化或其他原因?qū)е滤岢龅念A(yù)算調(diào)整方案進(jìn)行審核并報批董事會批準(zhǔn)。&l