同时企业预算控制系统在实践中也存在着许多问题和不足，亟待研究和改进。
Meanwhile, there are many problems and defects exist in enterprise budget control system that needs to research and improve.
3月24日的预算报告许诺将给予更多财政支持，尤其是小企业，大额银行贷款将部分处于国家控制之下。
The budget on March 24th promised more funding, especially for smaller businesses, and higher targets for lending by the Banks that are partly under state control.
此文就施工企业实行内部预算对工程成本的控制，进行了探讨。
This article makes an exploration of controlling the engineering cost through implementing the internal budget by the enterprise.
广西制糖企业在对财务风险进行管理的过程中，预算管理可以起着很好的风险识别作用和风险控制作用。
In order to preventing the financial risk of Guangxi sugar enterprises, budget management can be applied to the risk identification and control.
企业在内部预算制度执行过程中会遇到系统性风险、认识风险、编制风险、道德风险、调整与控制风险等。
There exist such risks in the field of system, cognition, size, morale, adjustment and control in the implementation of enterprise internal budget.
因此，如何正确选择企业财务预算控制模式的研究不但具有理论价值，而且也具有实用价值。
Hence, the research on how to select the right enterprise financial budgetary control mode is not only of great theoretical importance, but also practical importance.
探讨了加强企业财务预算管理和控制的措施。
This paper probes into some measures for strengthening the management and control of enterprise's financial budget.
企业集团集中财务实践模式则主要包括资金的集中控制与结算、集中全面预算、决策集中支持等方式。
The practice models in corporation groups include fund centralized control and settlement, centralized overall budget, and centralized decision-making support and so on.
作为一套行之有效的管理控制工具，全面预算管理能够帮助电力企业迅速提升管理水平和经营业绩。
As an effective tool about the management control, overall budget management can help electric power enterprises to improve the level of management and the performance of management.
原油单位操作成本控制是石油企业进行成本预算与控制的主要手段。
Controlling oil unit operation cost is a mainly method for petroleum enterprise to conduct cost budgeting and controlling.
全面预算管理是现代企业普遍采用的一种先进的管理方法与控制模式。
Master budget management is an advanced management method and control mode. It's widely adopted in modern enterprises.
主要议题包括：对企业的目标，计划和控制的概念，作用，成本如何行为以及如何分析和管理，预算编制和执行措施。
Major topics include: the role of corporate goals, planning and control concepts, how costs behave and how to analyze and manage them, budgeting and performance measures.
财务预算是计划工作的成果，是企业内部各部门的奋斗目标、协调工具、控制标准、考核依据。
The financial budget is plans the work the achievement, is the enterprise interior various departments' goal, coordinates the tool, the control standard, the inspection basis.
论述了目标成本预算控制对硼砂企业的重要性，介绍了目标成本预算控制的原理和方法。
Importance of target cost budget control for borax enterprise was discussed. Principles and methods of target cost budget control were introduced.
本文只是在企业集团财务控制机制构建、企业集团财务组织和制度控制、企业集团预算控制等几个方面进行了分析，所得出的结论也只是初步的。
This paper makes some conclusions which are based on the enterprise groups financial controlling mechanisms structure, enterprise group financial organizations that control enterprise group budget.
为提高企业的成本管理水平，有效的控制企业成本，将作业成本法的思想应用于企业成本预算中。
In order to raise the level of the enterprise, and control business costs effectively, the thinking of Activity-Based cost method applied to business costs budget.
预算管理是企业内部控制系统的重要构成部分，但现实中的预算管理体系存在着许多不足之处。
Budgeting management is very important in enterprise internal control, but there are lots of limitations of budgeting management in reality.
预算紧控制是一种传统的预算控制模式，是我国企业普遍采用的预算管理模式。
Tight budgetary control model is a traditional budgetary control model, which is adopted in most enterprises of China.
本文着重介绍在我国企业中推行全面预算管理，提升企业管理控制能力的相关内容。
This paper, for the most part, gives a brief introduction to some relevant aspects regarding our enterprises taking total budget control to achieve effective management.
管理会计师以他们的知识和经验服务于企业的会计核算和财务报告、预算、决策支持、风险与绩效管理、内部控制以及成本管理等活动。
Management accountants apply their knowledge and experience in accounting and financial reporting, budgeting, decision support, risk and performance management, internal control, and cost management.
形成于转型时期的石油企业预算受计划管理影响，在预算组织、计划、控制等管理的各方面不同程度地存在缺陷。
On account of being affected by planned management, the deficiencies are very obvious in oil enterprises' budget especially in budget management.
通过实施全面预算管理，可以规划与控制企业未来的全部经济活动，从而保证企业既定目标的顺利实现。
By carrying out the comprehensive budget management, we can plan and control the whole operating activities in the future and ensure the realizations of the given objectives smoothly.
了解预算制、企业财务报告、税务计划、现金流管理、企业内部控制等。
Good knowledge of budgeting process, corporate reporting, tax planning, cash or liquidity management, good understanding of business process and internal controls.
全面预算管理是电信企业管理的重要组成部分，而预算控制是全面预算管理的重点。
The total budget management is the important component of the telecommunications enterprises management, and it focuses on the budget control.
作为企业管理控制系统的重要组成部分，全面预算管理已在我国企业集团得到了广泛应用。
As an important part of enterprise management control system, budget management has already been generally regarded by domestic enterprise group.
目前，我国企业应用“成本动因预算控制法”的条件已经具备。
At present, the conditions that enterprises in our country apply Cost Motivation Budgeting Control are available.
目前，我国企业应用“成本动因预算控制法”的条件已经具备。
At present, the conditions that enterprises in our country apply Cost Motivation Budgeting Control are available.
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