全面预算管理的发展外文文献及翻译.doc

本科毕业论文（设计）外 文 翻 译原文：The development of the overall budget managementIn the 1980s, as information technology development, the whole social economy started to varying degrees from the industrial age to information age change the economy, it also makes the budget management can be more timely, accurately, high quality of information and decision-making. But the traditional mode of the budget lacks flexibility, strength, the functions of time between conflicting a defect is, the corporations internal management control system of the core also begun to vacillate, overall quality management and balanced scorecard for new operations management, and more strategic management tools, methods are prevalent. In this context, the overall budget and overall budget management pattern emerged, with a budget management in the development of the two completely opposite attitude: improving and abandoning. Manage national marketing expenses, to use and control in accordance with the overall budget. The key factors are concluded. Finally, this thesis gives a comprehensive conclusion of implementing overall budget.Up with the proposed budget of the proposed that exceed budget (budgeting) beyond that and stand for improving budget is a to improve the budgetary (better budgeting) all the homework that the budget and continuously improve budget and strategic budgeting for a new mode of the budget, it is in the budget to improve the budget management and process innovation. Homework budget responsibilities and obligations of employees and management work to achieve the objective and can work out in competitive pressure under the influence of the employee work for the production of concern. continuing improvements in the budget management accounting has two relatively new challenges in the budget, the target of cost and continued improvement in the budget. The two methods of the origin and popular in Japan and throughout the world have found wide application. the continued improvement in the budget is clearly reflected in the final budget improve and implement all the improvement program budget. Continued improvement in the budgeting process, the budget is expected future performance. Tradition is not like to extend the present budget that the activities of the strategic budgeting) as the strategic budget of the new mode of application of the year. the company 37.6% of costs. In the next few years, the budget strategy in both theory and was the application and development. Ttrategies adopted the budget for the budget and process innovation, effectively save the costs and eliminating waste is the most important enterprises financial resources more attention and support of corporate strategy and tactics.Hop& Fraser think a traditional budget has become more effective participation of the obstacles to the existing budget and development of a new model is very necessary budgets, on this understanding, and in the management of the magazine publish the preliminary promise beyond the budget of the basic theoretical framework. Beyond the budget from the strict sense is not a budget model innovation, it just for the traditional budgeting and patterns of a challenge, for only the budget, the content and scope of the limitations on the cash flow forecast and plans and traditional budgetary control and motivation of the other performance management system to implement.From homework budget and continuously improve budget and strategic budget of the three modes, the budget, the management theory and methods become a model innovation by the major driving force. the management theory and methods to resolve the budget, the traditional in the new business environment and insufficient the plight of the innovation and the budget model innovation is the policy of the situation. Mentioned in this article has been widely accepted and many kinds of the application of the model, we have integrated enterprise management theory value the value of the budget, depending on the principle of balanced scorecard for balanced scorecard based on the budget of the budget. at the same time, the information age to the budget of the theory and methods of a comprehensive challenge, so at this stage of the budget model innovation, information technology budget had been in a number of applications and related to integration.Overall budget management of enterprises overall, by scientific prediction, decision-making, monetary value and multiple forms of business in future fixed period of all the production and operation and financial results for the integrated management system. An overall budget system should bo implemented in order to effectively control the companys cash flows and financial risks. The overall budget management system was carried through reflecting the earnestness and authoritativeness of budget implementation.It is the comprehensive management of enterprises are important tools, the internal management and control a major method. this method on a century since the 1990s in the general electric, and general motors produce, soon became large businesses the sops. from the original plan, coordination, development in the control, evaluation, incentives also has to wait in a comprehensive implementation of the strategy of enterprise management mechanism.Overall budget itself is not the ultimate aim, more as a corporate strategy and business performance between the tool. the budget implementation strategy, the overall budget becomes a strategy of enterprise experience in all departments and the process, implementation of concrete.At the same time, the overall budget system more effective allocation of resources reasonable basis for monitoring and measuring and enterprises and departments of the business performance and to ensure that final realization of the companys strategic objectives, the overall budget management of hot and the budget management concept turmoil is the coexistence of the overall budget is not conducive to the management of practice. The overall budget management is equivalent to financial budget is limited, especially financial budget of its easy to the total budget for the position of financial aspects of the budget even positioned as financial departments of the budget . Overall budget management are involved in several areas, The whole process and total integration of gender management system, a comprehensive control and restraint, it is not only the finance department. understand and hold a comprehensive budget management should be based on corporate management mechanisms, it is not merely a kind of management and control strategy, more a kind of management. EU leaders have agreed that the overall budget should focus more on competitiveness.Comprehensive budget management is to protect the enterprise funds and flexible working, reasonable control of the daily economic activities of enterprises within the expected range of the main methods to ensure the strategic plan is an important means of implementation and completion. In recent years, the theories and successful experiences about overall budget begin to attract more and more attentions of Chinese enterprises.Following the ERP, CRM, SCM, BI, collaboration and other business management software application, after wave, a new management software is on the rise, it is causing enterprises, especially medium-sized enterprises sought after and concerns of the overall budget management software. To some extent, the prevalence of overall budget management software is the enterprise to pursue the inevitable result of meticulous management. Because the face of fierce market competition, the traditional labor budget can not meet the needs of existing enterprises, enterprises or projects in the project when bidding for a comprehensive budget for the system to perform analysis. Currently, most of the management software are integrated into a comprehensive budget management, however, results from the use of point of view is not satisfactory. The author believes that a third party, non-financial as the core system of budget management software and services to better meet the needs of users.Comprehensive budget management is associated with the survival of investment business activities, business activities and financial activities, expected future situation (prediction and planning) and the control of management behavior and control arrangements. Over the years, for various reasons, a comprehensive budget management software, and the resulting advanced business management methods can not receive timely promotion and popularization of Congerdaozhi some companies and individuals of the current misunderstanding of their Cunzai, that the overall budget management Zhishi simple financial sector management, and other business not related to, this understanding is one-sided.Not only depend on overall budget management software, technical support, is more important is to rely on management thinking and methods of support, its core is the management software only supporting management tools. Comprehensive budget management software more a management and financial software reflects more of a software application tools. Total Budget management processes and corporate accounting system provides financial management is not the same as it is in line with modern corporate business development management processes, rather than meet the corporate financial sector management practices. Because financial management is very professional and very formatted, to finance on the business to manage this is unrealistic. Project budget of project, application, etc. to be provided by the business sector, financial sector only as a support and assistance, it is feasible.For now, most companies budget for the management of the domestic financial sector by single-handedly, as departments or asymmetric information gap created business unit personnel to the project budget management do not understand and budgeting, and other business applications are not clearly, the financial sector, this comprehensive budget management in full compliance with the national accounting system to be implemented, in fact, business is management accounting systems do not understand, so the final overall budget to make unscientific, but also difficult to enforce. Overall budget should be the corporate business sector and the financial sector to participate in the formulation and advice to businesses mainly supplemented by the views of the financial sector, so that can really do a good job overall budget management. Comprehensive Budget Management is becoming popular.Currently on the market overall budget management software from the applications level, divided up, roughly divided into four categories: one is a financial center of the overall budget management software, such as UF and Kingdee, this type of software features focused on financial management ; a class is a process centric comprehensive budget management software, such as the thick shield, its such a long time, these software features focused on enterprise business process data management; a class is collaboration center of the overall budget management software such as wave and so on, such software features focused on departmental business collaboration management; a class based on data analysis center of the overall budget management software such as Hyperion and other such software, data analysis and management function focused on. Overall budget management of the financial management of different.In fact, these types of comprehensive budget management software, in varying degrees to meet customer needs, such as the Hyperion oil do to the budget management is mainly focused on data analysis, because the oil companies too, inter-departmental and more only focus on data analysis and management, that is its strength; while UF and Kingdee enterprises comprehensive budget management focus in the financial budget management level, but for modern enterprises, the financial budget management alone can not meet business development needs, and can not adapt to enterprise development. Because the overall budget management is the core of management, and financial software management is in compliance with national accounting system for financial management, such as budget management is restricted.However, the Comprehensive Budget Management not the same, every company in the business, management, quite different in many ways, its own characteristics. These are two different concepts, a comprehensive budget management software focused on the management to focus more on business management, it should reflect the implementation of corporate strategy and business process management features such as. In fact, the overall budget management software reflected in management thinking must reflect the business owners and management decision-makers the idea of representing the interests of corporate management, to some extent, this is the need to adapt to modern business management, so management ideas and methods are correct. Only in this way, a comprehensive budget management software in the enterprise, under different management models applied up to promote the most effective and most successful.Currently, domestic enterprises in the overall budget management, not as foreign companies mature, many companies can not locate their own strategies, most companies still developing. Therefore, domestic enterprises must first make budget management. Budgeting premise is to make sales forecasts, sales forecasts are not science can not determine and analyze the production budget. However, apart from a few of the several domestic monopoly Few outside the business can be done several sales forecasts.Visible, budgeting for the overall budget management of the enterprises are well how important it is. Currently, the market only a few manufacturers offer a comprehensive budget management software can help enterprises easily budgeting, budget control, budget analysis, to help companies determine the reasonableness of the budget preparation, budget analysis is scientific, so that enterprises understand the full budget.Generally, overall budget is regarded as an important component of management accounting and an important method of modern corporation management.Source:Kaplan RS & Norton DP,2001“The development of the overall budget management”. Accounting Horizons,June,pp.147-160.译文： 全面预算管理的发展20世纪80年代以后，随着信息技术的迅速发展，整个社会经济开始不同程度地从工业经济时代向信息经济时代转变，这也使得预算管理者可以获得更加及时、准确、高质量的预测、决策信息资料。但传统的预算模式缺乏适应性、费时耗力、各职能之间相互矛盾等诸多缺陷日渐显现，其在企业内部管理控制系统中的核心地位也开始动摇，全面质量管理、平衡计分卡、作业管理法等新的更具战略性的管理工具、方法逐渐盛行。在这种背景下，全面预算理论和全面预算管理模式的发展出现了分化，在对待预算管理的发展上出现了两种截然相反的态度:改进(Improving)和放弃(Abandoning)。倡导放弃预算的革命派提出了“超越预算(Beyond Budgeting)”的主张，而主张改进预算的改良派则提出了“改进预算(Better Budgeting)的种种主张，其中作业预算、持续改进预算、战略预算等新的预算模式的产生，正是在“改进预算”主张下对预算管理模式和方法的创新。作业预算(Activity Based Budgeting-ABB)是由Cooper & Kaplan提出了新的会计成本计量方法ABC和新的预算方法。作业预算编制以“作业消耗资源、产品消耗作业”为指导思想，通过预测计划期生产、销售数量，从而预测相应的作业，力求达到资源的最优配置。作业预算使得员工有责任和义务来进行自我管理作业活动以达到执行作业的目标并能够反映出在竞争压力的影响下，员工对生产作业的高度关注。持续改进预算认为在管理会计领域有两种相对较新的方式在挑战传统的预算:目标成本和持续改进预算。这两种方法最初起源和流行于日本，现在在全世界范围内都得到了广泛的应用。 持续改进预算是一种在最终预算中明确体现不断改进要求并实施所有改进计划的预算方法。在持续改进预算编制程序中，预算是以期望的未来经营状况为基础，不是像传统预算那样以延续目前的活动为基础的战略预算(Strategy Budgeting),1999年美国底特律地区汽车公司的经理人员在没有降低服务水平和削减员工的情况下应用了一种新的预算模式，称之为战略预算的新模式的应用当年就降低了该公司37.6%的成本。在随后的几年时间里，战略预算在理论和实务上都得到了极大的应用和发展。战略预算通过对预算模式和过程的创新，有效地节约了成本、消除了浪费，最重要的是使得企业财务资源能更多地关注和支持企业战略、战术目标的实现。 Hop& Fraser认为传统的预算己经成为企业更加有效地参与竞争的障碍，放弃原有的预算模式，发展一种新的预算模式非常必要，在此认识基础上，在管理会计杂志上发表的文章初步勾画了超越预算的基本理论框架。随后在BBRT的大力推动下，超越预算在其成员公司中得到了应用和发展，并取得了很大的成功。超越预算从严格意义上来说并不是一种预算模式的创新，它只是对传统预算理论和模式的一种挑战，主张只将预算的作用、内容和范围局限在对现金流量的预测和计划上，而传统预算的控制与激励作用则由其他的绩效管理制度来实现。 从作业预算、持续改进预算、战略预算这三种预算模式的创新来看，先进的管理理论和方法成为驱动模式创新的主要动力。由先进的管理理论和方法来堆动，解决传统预算在新的经营环境下的困境和不足，这一创新方式，使得这一阶段的预算模式创新呈现出百花齐放的局面。除本文所提到的集中已广为接受和应用的模式外，还有结合企业价值管理理论的价值预算，依据平衡计分卡原理形成的以平衡计分卡为基础的预算等多种预算模式。同时，信息时代的到来对预算的理论和方法提出了全面的挑战，因此在这一阶段的预算模式创新中，信息技术在预算模式中已经有了较多的应用并与之融合。“凡事预则立，不预则废”。全面预算管理就是从企业整体出发，通过科学预测、决策，用货币价值和实物等多种形态反映企业未来一定时期内的全部生产经营及财务成果等综合管理系统。它是实现企业全面管理的重要工具，是企业内部管理控制的一种主要方法。这一方法自从上个世纪90年代在美国的通用电气、杜邦、通用汽车公司产生之后，很快就成了大型工商企业的标准作业程序。从最初的计划、协调，发展到现在的兼具控制、激励、评价等功能为一体的一种综合贯彻企业经营战略的管理机制。根据安达信公司“全球最佳实务数据库”中的定义:“全面预算管理是一种系统的方法，用来分配企业的财务、实物及人力等资源，以实现企业既定的战略目标。企业可以通过预算来监控战略目标的实施进度，有助于控制开支，并预测企业的现金流量与利润。从上面对全面预算管理的定义及示意图可以看到，全面预算本身并不是最终目的，更多的是充当一种在公司战略与经营绩效之间联系的工具。预算贯彻战略，全面预算就成为战略思想在企业经验各个部门和环节的具体体现、落实。同时，全面预算体系在更有效合理地分配资源的基础上，进一步用于衡量与监控企业及各部门的经营绩效，以确保最终实现公司的战略目标，目前全面预算管理的“火热”与预算管理概念的“混乱”是并存的，这极不利于全面预算管理的实践。把全面预算管理等同于“财务预算”是狭隘的，尤其是“财务预算”的表达很容易把“全面预算”定位为“财务方面的预算”甚至定位为“财务部门的预算”。全面预算管理是涉及到全方位、全过