预算

Even though BQ is one of the major innovations in response to departmental budgetary reform, the BQ system is not perfect.

虽然定员定额管理是部门预算改革的一大突破，但是，目前政府预算定额的核定还存在很多问题，预算分配缺乏公平，预算约束力弱和可执行性不强。

Therefore, corporation should would innovative and aggressive abilities, organizational self-identity, and brassbound honcho of corporate culture before execrating the budgetary system. Meantime corporate should enhance budgetary participation and strengthen budgetary control, during the execution of budgetary system, and then will increase performance.

因此，企业在实施预算制度前，应塑造创新与积极程度、团队导向、组织认同与严格监督的企业文化，而在实施预算制度时，除了应提高预算参与程度，也应加强预算控制程度，如此将可提高绩效。

In a company, a budget officer or director and budget committee usually work together to take the responsibility for budget preparation.

在企业里面，预算编制工作常常是由预算主管和预算委员会共同负责完成的。

Although many people have negative feelings towards budgeting, because they feel it is constrictive or controlling, you should realize that budgeting allows you more freedom.

虽然很多人对预算都有不好的看法，觉得预算让人倍受束缚，但你应该清楚是预算给你了更多自由。

The system of budget has classic character of distributive law, its regulating mechanism and basic way inflect that the power of state budget is divided among different national agency, which including draft power of state budget, power of passing and complying out.

国家预算法律制度具有典型的分配法属性，其调整分配关系的作用机制和基本路径集中表现为包括国家预算编制权、审议决定权和执行权等在内的国家预算分配权在不同国家机关之间纵横两个维度的合理配置。

The thesis is intention to analyses the inadaptability of traditional budgeting in new economic environment, and take advantage of beyond budgeting as a new management tool in company and groups improving its' process.

论文首先对传统预算管理模式存在的问题进行分析，说明传统预算己不适应现代企业的发展，从而引出超越预算的思想，进而引进新的管理工具构建超越预算模式。

The innovation of performance-based budgeting spreads the each state government of U.S., and this budgeting system claims regionalism and induction. The rule of budgeting system of countries is to authorize the decision-making as far as possible and to use to the place effectively. Simultaneously, the institutions also budget by the achievements to arrange in order, but not depend on the cost of investment formerly.

摘要 绩效基础预算的改革风潮几乎遍及美国各个州政府，该预算制度主张分权与诱因，各国共同作法系将使用预算资金的决策尽量授权，用於最有效率的地方；同时预算亦按各机关的产出绩效来编列，而非如以往按投入成本编列。

This chapter berifly analyses the necesasity of Rural Elementary and Middle Schools Budget Compilation and put forward the paper motivation and research objiectives. Chapter two is Theory of Rural Elementary and Middle Schools Budget Compilation. Chapter three is Design of Rural Elementary and Middle Schools Budget Compilation.This chapter introduces the principles、process、main contents and ways in the Rural Elementary and Middle Schools Budget Compilation,and sets up the systermic framework in the research of Rural Elementary and Middle Schools Budget Compilation. Chapter four is reform in Rural Elementary and Middle Schools Budget Compilation.

本篇论文以理论为指导，以解决迫在眉捷的实际问题为目的，用四个部分论述了免费教育背景下的农村中小学预算编制：第一部分是论述其必要性、紧迫性和研究的意义及创新之处；第二部分是预算编制的理论基础；第三部分是预算编制的具体设计，分别从预算编制的原则、编制流程、主要内容和编制方法等方面进行系统设计，以期为推动改革提供可供借鉴的基本框架。

Hearing yesterday afternoon, 13:30, Minhang District, Government Center, third floor conference room meeting, some budget items hearings start on time, Minhang District, the National People's Congress said, in order to promote the public budget system reform, the promotion budget expenditures open and transparent, and expand the draft budget of first instance in the process of public participation, for the first time to set up the public gallery, to observe the proceedings of staff have no right to speak, but the hearing body to submit their views.

昨天下午13时30分，闵行区政府会议中心三楼会议室，部分预算项目听证会准时开始，闵行区人大称，为了推进公共预算制度改革，促进财政预算支出的公开透明，扩大预算草案初审过程中的公众参与，首次设立公众旁听席，旁听人员无权发言，但可以向听证机构提交书面意见。

The seventh chapter, analyzes the effect different sorts of government debt policies chosen by different achievement-inclined deciders has on the frontier management of government debt scale, and comments on the performance of the sort of government debt policies in recent years.

第5章和第6章，主要以我国国债&赤字管理&制度安排下出现的国债预算&灰色&边界为突破口，研究我国政府预算行为，探索提高我国国债预算绩效和财政预算超收资金使用绩效的政策路径。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。