企業(yè)全面預(yù)算管理目標(biāo)外文文獻(xiàn)翻譯

1、企業(yè)全面預(yù)算管理目標(biāo)外文文獻(xiàn)翻譯譯文：企業(yè)全面預(yù)算管理目標(biāo)目前理論界和實(shí)務(wù)界的主流觀點(diǎn)認(rèn)為，制定切實(shí)可行的預(yù)算并嚴(yán)格執(zhí)行是企業(yè)邁向成功之路的重要保障但在全面預(yù)算管理實(shí)踐中，很多企業(yè)存在為預(yù)算而預(yù)算、預(yù)算就是成本費(fèi)用控制等片面的認(rèn)識(shí)。如何科學(xué)界定企業(yè)預(yù)算管理的目標(biāo)，對(duì)于回歸預(yù)算的本來面目，更好地開展預(yù)算實(shí)施有著十分重要的意義。一、企業(yè)全面預(yù)算管理目標(biāo)目前主要的誤區(qū)一是預(yù)測(cè)論。認(rèn)為預(yù)算就是“預(yù)測(cè)”，在預(yù)算的編制上花費(fèi)大量的精力,收集許多歷史數(shù)據(jù)，建立各種模型,力求預(yù)測(cè)準(zhǔn)確，但預(yù)算編制完成后往往束之高閣，既不管執(zhí)行，也不管控制，最后預(yù)算變成了空中樓閣。二是控制論。認(rèn)為預(yù)算的目標(biāo)就是控制成本和費(fèi)用，預(yù)

2、算越細(xì)越好，控制越嚴(yán)越好,預(yù)算管理往往成了片面的、狹隘的控制手段。由于公司上下存在這一標(biāo)誤區(qū)，預(yù)算編制中就會(huì)出現(xiàn)“預(yù)算松弛”的現(xiàn)象;預(yù)算審核就變成了信息不對(duì)稱條件下各方斗智斗勇的博弈過程;預(yù)算執(zhí)行環(huán)節(jié)執(zhí)行單位會(huì)把所有安排的錢花光吃凈，因?yàn)楸灸甑膱?zhí)行結(jié)果將是來年預(yù)算的基礎(chǔ)，財(cái)務(wù)部門也是痛苦不堪，因?yàn)椤皣?yán)格控制成本費(fèi)用”的主要職責(zé)落在了財(cái)務(wù)部門的頭上，財(cái)務(wù)部門充當(dāng)了“干毛巾擰出水”的不恰當(dāng)角色;預(yù)算分析環(huán)節(jié)預(yù)算完成率成了自欺欺人的數(shù)字游戲;預(yù)算考核環(huán)節(jié)則成了“為撒謊者買單”，反過來強(qiáng)化了預(yù)算松弛傾向。三是萬能論。認(rèn)為全面預(yù)算管理解決企業(yè)的一切管理問題,將預(yù)算管理神化,取代了其他基本的管理職能，企業(yè)

3、的經(jīng)營(yíng)就是年初制訂預(yù)算、年中執(zhí)行預(yù)算、年底總結(jié)預(yù)算，將主要精力集中在經(jīng)營(yíng)目標(biāo)制訂和執(zhí)行上，導(dǎo)致企業(yè)管理走入歧途。四是目標(biāo)迷失。企業(yè)認(rèn)識(shí)到了全面預(yù)算管理的有效作用，并把是否實(shí)施全面預(yù)算管理作為衡量企業(yè)管理水平高低的一個(gè)標(biāo)準(zhǔn)，但對(duì)預(yù)算到底應(yīng)是什么樣子,如何安排和實(shí)施預(yù)算，尚缺乏深刻的理解，只是將預(yù)算管理作為管理制度的組成部分去填補(bǔ)制度空白，沒有將預(yù)算管理作為實(shí)施企業(yè)發(fā)展戰(zhàn)略的具體手段。二、企業(yè)預(yù)算管理目標(biāo)的界定財(cái)政部2002年印發(fā)的企業(yè)國(guó)有資本與財(cái)務(wù)管理暫行辦法中提出，“預(yù)算管理是利用預(yù)算對(duì)企業(yè)內(nèi)部各部門、各單位的各種財(cái)務(wù)及非財(cái)務(wù)資源進(jìn)行分配、考核、控制，以便有效地組織和協(xié)調(diào)企業(yè)的生產(chǎn)經(jīng)營(yíng)活動(dòng)，完

4、成既定的經(jīng)營(yíng)目標(biāo)?！必?cái)政部”2006年在修訂的企業(yè)財(cái)務(wù)通則中提出，“按照實(shí)現(xiàn)企業(yè)價(jià)值最大化等財(cái)務(wù)目標(biāo)的要求,對(duì)資金籌集、資產(chǎn)營(yíng)運(yùn)、成本控制、收益分配、重組清算等財(cái)務(wù)活動(dòng)，實(shí)施全面預(yù)算管理?！必?cái)政部2008年印發(fā)的企業(yè)內(nèi)部控制基本規(guī)范及其應(yīng)用指引提出預(yù)算是企業(yè)結(jié)合整體目標(biāo)及資源調(diào)配能力，經(jīng)過合理預(yù)測(cè)、綜合計(jì)算和全面平衡，對(duì)當(dāng)年或者超過一個(gè)年度的生產(chǎn)經(jīng)營(yíng)和財(cái)務(wù)事項(xiàng)進(jìn)行相關(guān)額度、經(jīng)費(fèi)的計(jì)劃和安排的過程。國(guó)資委2007年印發(fā)的中央企業(yè)財(cái)務(wù)預(yù)算管理暫行辦法提出“財(cái)務(wù)預(yù)算是指企業(yè)在預(yù)測(cè)和決策的基礎(chǔ)上，圍繞戰(zhàn)略規(guī)劃，對(duì)預(yù)算年度內(nèi)企業(yè)各類經(jīng)濟(jì)資源和經(jīng)營(yíng)行為合理預(yù)計(jì)、測(cè)算并進(jìn)行財(cái)務(wù)控制和監(jiān)督的活動(dòng)?！本C上所述，

5、企業(yè)預(yù)算是圍繞企業(yè)戰(zhàn)略日標(biāo)、價(jià)值最大化、資源分配、經(jīng)營(yíng)安排等內(nèi)容。雖然在一定程度上涉及了企業(yè)預(yù)算管理的目標(biāo)，但在總體上并未對(duì)預(yù)算管理的目標(biāo)有一個(gè)科學(xué)的界定，也沒有從權(quán)威的角度對(duì)預(yù)算管理目標(biāo)內(nèi)涵進(jìn)行分析。三、企業(yè)預(yù)算管理的核心目標(biāo)筆者認(rèn)為預(yù)算管理實(shí)質(zhì)是管理職能的一部分，核心在于對(duì)企業(yè)未來的行動(dòng)進(jìn)行事先安排和計(jì)劃,對(duì)企業(yè)內(nèi)部各部門、單位的各種資源進(jìn)行分配、考核和控制,以使企業(yè)按照既定U標(biāo)行事，從而有效實(shí)現(xiàn)企業(yè)發(fā)展戰(zhàn)略。筆者認(rèn)為企業(yè)全面預(yù)算管理應(yīng)實(shí)現(xiàn)三個(gè)“核心目標(biāo)”。一是落實(shí)企業(yè)戰(zhàn)略。企業(yè)高層管理者主要的責(zé)任之一，就是確定企業(yè)的發(fā)展方向和企業(yè)發(fā)展目標(biāo)，同時(shí)選擇何種戰(zhàn)略去實(shí)現(xiàn)LI標(biāo)。戰(zhàn)略一旦制訂，必須

6、通過預(yù)算來實(shí)施。全面預(yù)算能夠細(xì)化公司戰(zhàn)略規(guī)劃和年度經(jīng)營(yíng)計(jì)劃，它是對(duì)公司整體經(jīng)營(yíng)活動(dòng)一系列量化的計(jì)劃安排。企業(yè)戰(zhàn)略的落實(shí)可以由兩個(gè)層面來實(shí)施。一是中長(zhǎng)期戰(zhàn)略預(yù)算。中長(zhǎng)期戰(zhàn)略預(yù)算是一種相對(duì)比較“粗”的預(yù)算,它傳達(dá)一種信息，該戰(zhàn)略方案“大概”需要多少資源才可以實(shí)現(xiàn)。二是年度預(yù)算。年度預(yù)算是具體將戰(zhàn)略目標(biāo)、戰(zhàn)略規(guī)劃進(jìn)行年度的分解、細(xì)化和數(shù)字化。它相對(duì)準(zhǔn)確的告知管理者，未來的某段時(shí)間內(nèi)，某個(gè)部門、某個(gè)項(xiàng)目需要現(xiàn)金多少、投資多少、多少人力、什么樣的人才、什么設(shè)備等。二是優(yōu)化配置資源。資源是一個(gè)組織的資產(chǎn)，包括財(cái)務(wù)資源、物資資源、人力資源、無形資產(chǎn)等。企業(yè)內(nèi)部資源是有限的，有限的資源需要按照一定的邏輯進(jìn)行必

7、要的配置和控制，企業(yè)高層管理者必須慎重的權(quán)衡現(xiàn)有和將來可以調(diào)配的資源，并決定不同的部門可以使用的資源種類和資源數(shù)量的多少，這一資源配置的過程就是預(yù)算。通過預(yù)算，企業(yè)資源的優(yōu)化配置數(shù)字化和固化下來，具有一定的嚴(yán)肅性。預(yù)算管理使企業(yè)內(nèi)部各部門、各環(huán)節(jié)能夠統(tǒng)籌規(guī)劃，協(xié)調(diào)行動(dòng),通過有效地聚集各項(xiàng)經(jīng)濟(jì)資源，使之形成一種強(qiáng)有力的、有序的集合力，最終保障企業(yè)戰(zhàn)略目標(biāo)的實(shí)現(xiàn)。三是提升價(jià)值創(chuàng)造能力。企業(yè)管理的目標(biāo)是追求企業(yè)價(jià)值最大化，而企業(yè)價(jià)值的表現(xiàn)包括經(jīng)濟(jì)增加值、股權(quán)價(jià)值、企業(yè)內(nèi)在價(jià)值、智力資本等。全面預(yù)算作為一種現(xiàn)代的管理手段，其LI標(biāo)也應(yīng)是提升企業(yè)的價(jià)值創(chuàng)造能力，促進(jìn)企業(yè)價(jià)值最大化。在具體實(shí)施上，應(yīng)該采取

8、最優(yōu)的財(cái)務(wù)政策，充分發(fā)揮現(xiàn)有資源潛力，實(shí)現(xiàn)對(duì)收入、成本、效益、風(fēng)險(xiǎn)的集約調(diào)控，在企業(yè)長(zhǎng)期穩(wěn)定發(fā)展的基礎(chǔ)上,在企業(yè)價(jià)值增長(zhǎng)中滿足各方利益關(guān)系，不斷增加企業(yè)財(cái)富，使企業(yè)總價(jià)值達(dá)到最大化。預(yù)算管理與企業(yè)多個(gè)利益集團(tuán)有關(guān)，預(yù)算管理廿標(biāo)是這些利益集團(tuán)共同作用和相互妥協(xié)的結(jié)果。在一定時(shí)期和一定環(huán)境下，某一利益集團(tuán)可能會(huì)起主導(dǎo)作用。但從長(zhǎng)期發(fā)展來看，不能將預(yù)算管理的目標(biāo)集中于某一集團(tuán)的利益，而應(yīng)滿足整個(gè)利益集團(tuán)的利潤(rùn)，即不斷提升價(jià)值創(chuàng)造能力。嗯嗯啊原文：TheenterprisecomprehensivebudgetmanagementobjectivesAtpresent,thetheoryandprac

9、ticeofthemainstreamview,todeveloprealisticbudgetandstrictimplementationofenterprisesistheimportantguaranteefortheroadtosuccessbutinoverallbudgetmanagementpractice,manyenterpriseshavetobudgetandbudget,budgetcostcontrolandone-sidedunderstanding.Howtoscientificallydefinetheenterprisebudgetmanagementbud

10、gettarget,forthereturnoftruecolours,tobettercarryouttheimplementationofthebudgetisveryimportant.一，enterprisecomprehensivebudgetmanagementtargetatpresentthemainerrors1. Predictiontheory.Thinkthatthebudgetisprediction”,inthepreparationofthebudgettospendalotofenergy,collectalotofhistoricaldata,theestab

11、lishmentofvariousmodels,andstrivetoaccurateprediction,butthebudgetoftenputitawayunheeded,however,nocontrol,thefinalbudgetintocastlesintheair.2. Thecontroltheory.Thinkthatthebudgetisthegoalofcostcontrolandcostbudgetcontrol,themoredetailedthebetter,moreYanYue,budgetmanagementoftenbecomeone-sided,narro

12、wcontrolmeans.Becausethecompanyupanddownthepresenceofthisstandarderror,budgetingcanappearthe"budgetaryslack"phenomenon;thebudgetauditbecomesundertheconditionofinformationasymmetrythewitsofthegameprocessofbudgetexecution;executionunitwillputalllinkarrangementmoneyeatcompletely,becausethisye

13、artocarryouttheresultwillbenextyearbudgetfoundation,financialdepartmentissuffering,becausethe"strictlycontrolthecostexpenses'"mainresponsibilityfallstothefinancedepartmenthead,financialdepartmentasadrytowel.theinappropriateroles;budgetanalysislinkbudgetcompletionratetodeceiveoneselfand

14、othersdigitalgames;budgetassessmentasaliar”,payinturnstrengthenedbudgetrelaxationtendency.3. Theuniversaltheory.Thinkofcomprehensivebudgetmanagementinenterprisemanagementtosolveallproblems,budgetarymanagementdeified,replacingotherbasicmanagementfunctions,businessissetatthebeginningofbudget,budgetexe

15、cution,yearendsummarybudget,willmainlyfocusonthemanagementgoalformulationandimplementationofenterprisemanagement,ledastray.Fouristhegoalofthelost.Enterprisesrealizethecomprehensivebudgetmanagementandeffectiveaction,andwhethertheimplementationofacomprehensivebudgetmanagementasameasureoftheenterprisem

16、anagementlevelinastandard,butthebudgetshouldreallyiswhatappearance,howtoarrangeandimplementabudget,lackofdeepunderstanding,butbudgetmanagementasamanagementsystemcomponentstofillthesystemofblank,nobudgetmanagementastheimplementationofenterprisedevelopmentstrategyof.二，enterprisebudgetmanagementgoalsde

17、finedTheMinistryofFinancein2002issued"companyisstate-ownedcapitalandfinancialmanagementInterimMeasures'"inputforward,thebudgetmanagementistheuseofbudgetofenterpriseinteriorvariousdepartments,unitsofallkindsoffinancialandnon-finaneialresourcesallocation,assessment,control,soastoeffectiv

18、elyorganizeandcoordinatetheproductionandoperatingactivitiesofenterprises,thecompletionoftheestablishedmanagementgoal."TheMinistryoffinancein2006ontherevisionofthe"enterprisefinancialrules'7inputforward,toimizethevalueofenterprisesfinancialgoal,forfundraising,capitaloperation,costcontro

19、l,profitdistribution,reorganizationandsettlementandotherfinancialactivities,theimplementationofacomprehensivebudgetmanagement.TheMinistryofFinanceon2008issuedthebasicstandardforenterpriseinternalcontrolanditsapplicationtoguide"proposedbudgetisanenterprisewiththeoverallobjectivesandresourcesallo

20、cationability,afterareasonableforecast,comprehensivecalculationandcomprehensivebalance,onthesameormorethanoneoftheyear'sproductionandoperationandfinancialmattersrelevantamount,fundingplanandarrangementoftheprocess.Nationalendowmentappointissuedin2007ofthe"centralenterprisesfinancialbudgetma

21、nagementInterimMeasures'7putforwardfinancialbudgetisreferstotheenterpriseonthebasisofforecastanddecision-making,aroundthestrategyplanning,enterprisewithinthebudgetaryyearalleconomicresourcesandmanagementbehaviorreasonablyexpectedtocalculate,andfinancialcontrolandsupervisionactivities.Tosumup,the

22、businessbudgetisaroundthestrategicgoaloftheenterprise,valueimization,resourceallocation,operationarrangementetcAlthoughtosomeextentrelatestoenterprisebudgetmanagementgoals,butingeneralnottobudgetmanagementtargethasascientificdefinition,norfromauthoritativeperspectiveonbudgetmanagementgoalconnotation

23、analysis.三，thecoretargetofenterprisebudgetmanagementTheauthorthinksthattheessenceofbudgetmanagementisapartofadministrativefunction,thecoreistheenterprisefutureactionsarearrangedbeforehandandplan,totheenterpriseinteriorvariousdepartments,unitsofvariouskindsofresourcesallocation,assessmentandcontrol,i

24、nordertomaketheenterpriseestablishedinaccordancewiththetargetact,therebyeffectivelyrealizestheenterprisedevelopmentstrategy.Theauthorthinkstheenterprisecomprehensivebudgetmanagementshouldrealizethree"coretarget7'.1. Implementthestrategyofenterprise.Seniormanagersofenterprisesthemainobligati

25、on,istodeterminethedirectionofthedevelopmentofenterprisesandenterprisedevelopmentgoals,whilethechoiceofstrategiestoachievegoals.Oncethestrategyformulation,mustpassabudgettocarryout.Comprehensivebudgetcanrefinethecompanystrategicplanningandannualbusinessplan,itisthecompany*soverallbusinessactivitieso

26、faseriesofquantificationschedule.Enterprisestrategyimplementationcanbecomposedoftwolevelstoimplement.Isalong-termstrategicbudget.Mediumandlongtermstrategicbudgetisarelatively"coarse"budget,itsendsamessage,thestrategyofprobably"theresourcesnecessarytorealize.Twoistheannualbudget.Theann

27、ualbudgetisthespecificstrategicobjectives,strategicplanningfortheannualdecomposition,fineAnddigitization.Itisrelativelyaccurateinformationmanagement,thefuturewithinacertainperiodoftime,adepartment,anumberofprojectsneedcash,investmentmuch,muchhuman,whatkindofperson,whatequipment.2. Optimizetheallocat

28、ionofresources.Resourceisanorganization'sassets,includingfinancialresources,materialresources,humanresources,intangibleassetsandother.Enterpriseinternalresourceislimited,thelimitedresourcesinalogicallynecessarydistributionandcontrol,corporateexecutivesmustbecarefullyweighedtheexistingandfutureca

29、nallocateresources,anddecidesthedifferentdepartmentsmayuseresourcesandresourcequantity,thisresourceallocationistheprocessofbudget.Adoptionofthebudget,enterpriseresourceoptimizationconfigurationofdigitalandsettingdown,haveacertainlevelofseriousness.Budgetmanagementoftheenterpriseinteriorvariousdepart

30、ments,eachlinktoco-ordinatetheplanning,coordinationaction,throughefficientaggregationoftheeconomicresources,soastoformapowerful,orderedsets,theultimateguaranteeofenterprisestrategictargetrealization.3. Enhancetheabilityofvaluecreation.Enterprisemanagement'sgoalisthepursuitoftheimizationofenterpr