产出预算是绩效预算的现代形式。
规划预算是投入预算走向绩效预算的桥梁。
Program budget is a bridge for investment budget to performance budget.
中国目前尚不具备实施绩效预算的基本条件。
The primary conditions of implementing performance budgeting at present are not possessed in China.
绩效预算是西方国家实践证明了的先进的预算管理模式。
The performance budgeting is the advanced budget management mode proved in practices of western countries.
对预算项目的绩效评价是实行绩效预算的难点和制约瓶颈。
Performance assessment of budget projects is the most difficult part and bottleneck for the implementation of cost-benefit assessment of the budget projects.
1949年美国在世界上首先大规模采用绩效预算编制方式。
Recommended by Hoover Commission, in 1949, performance budgeting had been adopted in the United States for the first time in the world.
绩效预算编制的重点是测量完全成本、估计工作量和单位成本。
The emphases of performance budgeting are measuring full cost, evaluating workload and unit cost.
本文拟从制度变迁的角度，探讨在中国建立绩效预算制度的方案设计。
This thesis will discuss how to build performance budget institution in China.
最后，虽然新绩效预算是一种非常理想的预算模式，但是，中国目前并不具备实行的条件。
Finally, it is argued that although new performance budgeting is an ideal model of budgeting, the basic conditions for it to operate are absent in China.
内容提要绩效指标的选择、绩效预算的管理以及支出绩效的评价是推行预算评价的三个约束条件。
The choice of performance criterion, the administration of performance budget and the evaluation of expending performance are the three restricting factors of budget evaluation.
在技能培训方面，报告建议采取绩效预算制度、培训券和培训基金，以保证公共经费支出确实带来结果。
In skills development, it proposes that performance-based budgeting, vouchers and training funds be adopted to make financing work for results.
绩效不与薪资挂钩：薪资实际上只由市场力量和预算来决定。
Performance isn't linked to pay - pay is really determined by market forces and budget.
世卫组织编制预算和筹划活动时采用以成果为基础的管理办法，用明确的预期成果来衡量国家、区域和国际各级的绩效。
WHO plans its budget and activities through results-based management, with clear expected results to measure performance at country, regional and international levels.
你可以继续使用KPIs (key performance index，关键绩效指标)作为利润预算和成本预算的桥梁，但是KPIs的设立和它们的预测现在应该由整个高级管理层来推动。
You will continue to use KPIs as a bridge between the revenue budget and the cost budget, but the creation of the KPIs and the forecast of them is now driven by the entire senior team.
管理信息价值链包括预算会计流程、成本会计流程、内部审计流程和绩效会计流程。
Managerial informational value chain includes budget accounting process, cost accounting process, internal audit process and performance accounting process.
这个问题要通过科学预算管理、加强绩效考核来解决。
This question should be through the science budget management, strengthening performance appraisal to resolve.
项目支出绩效评价方法工作是预算管理的重要环节。
Performance evaluation method of project expenditure is an important part of budget management.
使管理者学会如何有效应用预算与控制作业以达成经营目标并提高绩效。
Enable managers to effectively use budget and cost control to achieve company objectives and generate high performance.
理论上，对公共卫生的支付方式有总额预付制、按服务项目付费、按人头支付、薪金制、按照绩效支付、按条目预算、预防服务账户和定期健康就诊费用方式。
Payment system for public health service includes global budget, fee for service, capitation, salary, performance-related pay, line budget, preventive service account and periodic health visit fee.
累计预算和实际成本相比较为财务绩效提供了很好的指示器。
Cumulative budget versus actual cost comparisons provide good indicators of financial performance.
营销资源管理功能通常包括市场营销规划和预算编制，优化营销预算，营销活动的绩效管理和工作流程和协作。
Marketing Resource management capabilities typically include marketing planning and budgeting, marketing budget optimization, marketing performance management and campaign workflow and collaboration.
预算绩效评价体系的建立与完善是高校预算管理工作的重要环节。
The establishment and improvement of budget performance evaluation is the important link for budget management work in universities.
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.
本文提出一种基于BP神经网络的预算绩效考核模型，为高校科学预算管理提供一种新的思路。
This paper presents a budget based on BP neural network performance evaluation model for university science and budget management to provide a new way of thinking.
项目是一种复杂的，非日常性的、一次性的努力，并受时间、预算、资源以及能满足客户要求绩效或规格的限制。
A project is a complex, non-routine, onetime effort limited by time, budget, resources, and performance specification designed to meet customer needs.
根据其实际收入是否达到设定的收入预算数来评价收入中心的绩效。
They are evaluated by means of performance reports, in terms of meeting revenue budget that have been set.
连续三年，司法部按白宫管理与预算办公室的要求45天内提交绩效与责任报告。
For the third year in a row, the Department met OMB's 45-day standard for issuing the Performance and Accountability Report.
绩效报告包括财务数据和与绩效有重要关系的业务统计数据以及作为评价基础的业务预算数据。
The perFORmance report includes financial data, operating statistics considered important to perFORmance, and operations budget FOR evaluation basis.
绩效报告包括财务数据和与绩效有重要关系的业务统计数据以及作为评价基础的业务预算数据。
The perFORmance report includes financial data, operating statistics considered important to perFORmance, and operations budget FOR evaluation basis.
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