关于全面预算管理的基本认识【外文翻译】_精品.docVIP

本科毕业论文（设计） 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 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 relations 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 wasnt 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 with 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, departments 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 conduct. Of budget implementation process of monitoring to eliminate business offside and overstepping your authority acts. at present in chinas enterprises, especially in state-owned enter