预算

Through differentlunwen114 types of functions and budget policy flawed, for the deflation of our budget policy, paving the way to provide choice, and then in the analysis of the specific constraints of our budget policy choices on the basis of many factors that made our country should choose the appropriate budget Policy, the final budget for the understanding of how to make a number of policy views.

本文通过对不同类型预算政策的功能和缺陷的，为通货紧缩下的我国预算政策的选择提供铺垫，然后在具体分析制约我国预算政策选择的诸多因素的基础上，提出我国应选择的合适的预算政策，最后对如何理解预算政策提出几点看法。

But as a kind of mature management system, it hasn"t been applied successfully in most of Chinese companies. The reasons of that include misunderstanding of Science property of overall budget management、unfit budget management organization、lack of scientific management methods, and another important reason is that most of companies use the traditional building method of budget management system. The traditional building method based on the company"s existing department functions, keeping the existing management process and work process fixedness, and expressing the departments work plan in quantity or currency form as their budget.

然而全面预算管理作为一项比较成熟的管理体系，在我国大部分企业却并没有得到很好的实施，这其中固然有对全面预算管理科学性认识不足、预算编制工作的组织不到位、缺乏科学的预算管理手段和控制手段等原因外，另一个重要原因是大部分企业在构建全面预算管理体系时使用的是传统的构建方法，即基于企业现有的部门职能划分而进行的，在保持作业流程和管理流程不变的情况下，将部门工作计划以货币或数量的方式表示出来，即成为公司预算。

The main research points are municipal local government state-owned assets business budget research, the comparison and choice of local state-owned assets enterprises budge designing methods, the research of state-owned authorized enterprises budget, classified budget responsibilities of principal body and definition of rights, giving consideration to both budget laws, and enterprises laws, seeking the combination of infelicity and flexibility of budget.

将重点从以下方面进行研究：市一级地方政府国有资产经营预算研究，地方国有资产经营公司一级预算编制方法的比较和选择，国有授权经营单位的经营预算的研究，各级预算编制主体的责任和权利的界定，并兼顾预算法、公司法等法规的要求，寻求预算刚性和柔性结合点等。

As for the problems on the institutional level such as the reforms on governmental budget management and budget accounting system do not take place simultaneously; legal system needs further improvement, the paper presents the solutions and suggestions: better carry out the comprehensive budgeting efforts and improve the rigorousness of the execution and etc.fortify the budget system reform and legal constructions in the institutional perspective; make the amendments of relevant law, regulations and institutions and etc.

针对技术层面出现的问题，如部门预算中项目预算编制的细化程度不高，难以满足国库集中支付的要求；综合预算、资金统筹安排的管理力度不大等，提出了加大实施综合预算力度，增强预算执行的严肃性等应对措施。

Article 12 The National People's Congress examines the central and local draft budgets and the reports on the implementation of the central and local budgets, approves the central budget and the report on the implementation of the central budget and alters or annuls inappropriate resolutions made by the Standing Committee of the National People's Congress on budget and final accounts.

第十二条全国人民代表大会审查中央和地方预算草案及中央和地方预算执行情况的报告；批准中央预算和中央预算执行情况的报告；改变或者撤销全国人民代表大会常务委员会关于预算、决算的不适当的决议。

Article 13 A local people's congress at or above the county level shall examine the draft general budget at the corresponding level and the report on the implementation of the general budget, approve the budget and the report on its implementation at the corresponding level, alter or annuls inappropriate resolutions made by the standing committee of the people's congress at the corresponding level on budget or final accounts, and annuls inappropriate decisions and orders made by the government at the corresponding level on budget or final accounts.

第十三条县级以上地方各级人民代表大会审查本级总预算草案及本级总预算执行情况的报告；批准本级预算和本级预算执行情况的报告；改变或者撤销本级人民代表大会常务委员会关于预算、决算的不适当的决议；撤销本级政府关于预算、决算的不适当的决定和命令。

This papers makes basic analysis to ZDRL about the system, flow, objective and decompounding, enforcement, reengineering of budget Management, on this analysis I consider that TBM has been really put into work-flows with prompt discovering and controlling warp during the enforcement in ZDRL. however, it is on the traditional stage and doesn"t embody its strategy sense of corporation"s budget.

本文在对ZDRL的预算管理制度、预算编制流程、预算目标及其分解、预算执行、预算修订等方面进行具体分析的基础上，认为：该司目前的全面预算管理确实是落实到了经营管理工作中，并在执行过程中能够及时发现、控制偏差，但是还只是停留在传统预算的阶段，没有体现企业预算的战略性，预算目标与企业战略发生了脱离，预算指标不够完善，存在预算松弛现象，预算考评没有落实到薪酬制度中等问题，也没有起到顺应发展、规避风险、有效考核的作用。

Article 15 A local government at or above the county level shall compile the draft budget and draft final accounts at the corresponding level, makes report on the draft general budget at the corresponding level to the people's congress at the corresponding level, submit for the record the totalized general budget submitted by the next lower level to the standing committee of the people's congress at the corresponding level for the record, organize the implementation of the general budget at the corresponding level, make decisions to draw on reserve funds of the budget at the corresponding level, work out the adjustment plan for the budget at the corresponding level, supervise the budget implementation by the departments at the corresponding level and by the government at the next lower level, alter or annul inappropriate decisions and orders made by the departments at the corresponding level and the government at the next lower level on budget or final accounts, and submit report to the people's congress at the corresponding level or its standing committee on the implementation of the general budget at the corresponding level.

第十五条县级以上地方各级政府编制本级预算、决算草案；向本级人民代表大会作关于本级总预算草案的报告；将下一级政府报送备案的预算汇总后报本级人民代表大会常务委员会备案；组织本级总预算的执行；决定本级预算预备费的动用；编制本级预算的调整方案；监督本级各部门和下级政府的预算执行；改变或者撤销本级各部门和下级政府关于预算、决算的不适当的决定、命令；向本级人民代表大会、本级人民代表大会常务委员会报告本级总预算的执行情况。

The theory basis of budget legal liability lies upon the accountability of budget behavior and the legal requirement of liability. In China Budget Law, we should list all kinds of illegal budget behaviors as the basis of imputation of liability, in stead of determining liability according to its theoretical dements.

本文从预算行为的可归责性和预算责任的法定性两个维度分析了预算法律责任的理论依据，提出了预算法律责任的构成要件，并着重对预算违法行为的内涵和种类进行了探讨。

Despite of the improvements made by the company on strategic plan, performance measurement, expense saving, etc., the company has not yet applied the overall budget management and has not even established a relatively systematic and well-going budget management system and a complete system including budget guidance, budget editing, budget modification and budget assessment.

通过对中国再保险公司全面预算管理体系的研究，本文认为公司在实施预算管理过程中，虽然在战略规划、业绩评价、促进业务发展、节约费用等方面取得了很大的成效，但由于目前公司的预算管理，涉及部分组织、部分指标，部分预算编制、部分监控、部分业绩考评，可以说只是以财务指标，财务部门为中心的初步预算，尚未全面推行全面预算管理，并未形成较为系统、完善的全面预算管理体系和预算指导、预算编制、预算修改、预算评价等一整套完整的制度，所以，并未使全面预算管理在公司管理中发挥更大的作用。

In the negative and interrogative forms, of course, this is identical to the non-emphatic forms.

。但是，在否定句或疑问句里，这种带有"do"的方法表达的效果却没有什么强调的意思。

Go down on one's knees;kneel down

屈膝跪下。。。下跪祈祷