金融危机下企业如何提高预算管理降低成本

全面预算管理是企业内部控制的一种有效方法，它对明确企业目标、协调部门关系、控制日常活动、评价工作业绩等具有重要的作用，被看成是“使企业的资源获得最佳生产和获利率的一种方法”。我国虽然己有不少企业推行了预算管理，但还没有形成一套完整的预算管理的理论和完善的预算管理体系，对预算管理的研究和实践仍处在不断探索中。在现在金融危机的影响下，企业更加应该注意到全面预算管理的重要性。     

烟草商业企业预算管理难点与对策

财务预算与销售预算、资本预算、筹资预算共同构成企业的全面预算体系。但有关调查表明,虽然烟草企业都实施预算管理制度,但企业在预算管理的理念、预算的有效性以及预算的考核激励机制未给予应有的重视,这样就容易导致其在实际操作中不可避免地出现这样或那样的问题,从而影响实施预算的预期效果,甚至会适得其反。一、烟草企业预算管理的难点与问题1.全面预算、全员预算的理念贯彻不深入在个别企业中仍存在把预算当成上级下达的强硬指标,是完成上级交给的一项任务,忽视全面预算管理的作用。一些企业由于预算管理与实际有一定的出入就认为预算无用,只是摆设,在以后的工作中持消极态度。有的企业认为预算就是财务预算,忽视全面预算管理的作用,导     

我国公民预算参与权实现的不足及其完善

公民预算参与权是公民参与权的重要方面,公民作为纳税人,理应享有预算参与权。参与式预算在我国发展还有很多局限,公民预算参与权还没有完全落实,主要归因于法律保障不足、现有的预算参与途径有限、司法救济渠道缺位。因此,应该在相关法律法规中规定公民预算参与权,拓宽预算参与途径,补足司法救济的渠道、逐步改善公民预算参与权实现不足的现状。     

浅析行政事业单位的预算管理

预算管理对我国行政事业单位有着重大的意义。它可以合理配置公共部门资产;有效地集中财政资金,确保国家财力的有效供给;掌握国民经济的运行状况、发展趋势和出现的问题,提高行政事业单位制定政策的准确性。目前很多地方也意识到了它的重要性,已经初步建立起行政预算体系,但预算管理仍存在诸多缺陷,其体系在预算编制、预算实施以及事后考核等环节还存在不少的问题。本文就行政事业单位预算管理中存在的问题进行了分析,并在此基础上提出意见。     

高校预算管理体制改革创新研究

随着高等教育大众化的来临，高校经费短缺与使用效率不高并存。在高校财务管理工作中举足轻重的预算管理，不可避免地出现一些问题。本文通过研究创新模式与体系。以期解决目前高校预算管理中存在的问题，提高资金使用效率，将预算与学校的长期发展相结合．促进教学研究型高校学科发展。     

全面预算视角下的事业单位预算管理措施

预算管理是事业单位一项重要的财务管理工作,对其发展产生影响。就目前来看,我国事业单位的预算管理模式并不是十分完善,需要使用科学合理的方式开展预算管理才可以解决现有的内部财务问题,减少单位的损失,从而促进其发展。而在全面预算背景下,应对预算管理的问题进行分析,了解全面预算的意义,并强化事业单位的预算管理建设,为单位发展夯实基础。     

刍探高校财务预算管理方法的优化

高等学校在不断扩大办学规模、提高办学层次的过程中,其财务管理体系已不能适应高等教育发展的要求,急需建立一整套充满活力的运行机制。文章介绍了实行全面预算管理的意义,概括了高校全面预算的内容构成,论述了高校全面预算管理的编制原则及其方法。     

高校科研经费预算管理问题探讨

科研经费管理是高校内部控制的重要组成部分。针对高校科研经费预算管理中存在的问题进行分析,提出了应该在做好预算管理的同时规范配套的科研经费预算管理制度,以提高高校科研经费的管理水平。     

浅谈预算会计的不足及对策

预算会计是适用于各级政府机关、行政事业单位和各类非盈利组织的会计体系。如今我国的预算会计工作面临新的形势和问题,改革势在必行。应当借鉴国际惯例和我国企业会计改革成功经验加快推进改革进程。笔者结合长期的教学经验及相关理论对预算会计的发展提出了几点建议。     

高校预算管理探讨

规范高校预算管理,提高预算管理水平,关系到高校的可持续发展.本文通过分析我国高校在预算编制和执行过程中存在的问题,提出了加强高校预算管理的方法.     

推出市政债券为新型城镇化建设融资

新型城镇化建设的融资需求已引起各方主体的高度重视,探索推出市政债券是其中一个重要举措。为此,当前应加快立法,加强法制建设,健全法律法规体系,完善相关法律制度;规范地方政府举债行为,强化对地方政府举债的市场约束,构建多元化的城镇化建设融资体系,建立可持续的城镇化建设融资机制;严格执行财经纪律,构建地方政府的财政信用,强化地方财政预算约束,提高地方财政预算执行的透明度;完善信用风险管理制度,加强信用风险管理,有效防范和控制市政债券的信用风险;制定市政债券投资的税收优惠政策,增强对投资者的吸引力,发展壮大投资者队伍。     

The Use of the Observations Method in Courses in Municipal Government

This study of all fifty state, high school social studies curriculum standards found a lack of attention in the vast majority of state standards to the federal budget, federal debt, and budget deficit, topics of significant concern. These concepts are important to teaching about economics in the United States since they lie at the center of contemporary debates about the health of the nation's economy and its long-term viability. Our research discovered broad variation among states in the degree of specificity about teaching these economic concepts. We discuss specific ways in which some of the economic concepts found in state social studies standards might be used to infuse content about federal budget, federal debt, and budget deficit into high school social studies courses, critical topics in light of contemporary debates about the future of American entitlement programs and the federal government.     

Resource allocation and economic growth in China

This article shows that the allocation of resources among enterprises of different types of ownership is important to economic growth. The data on 30 Chinese provinces indicate that the investment share of state enterprises is negatively related to the growth rate of per-capita GDP, while the investment share of private enterprises is positively related to the growth rate. Meanwhile, the effect of total investment on the growth rate of per capita-GDP appears to be insignificant. The share of trade in GDP was positively related to economic growth. Also, the illiteracy rate of employees was negatively related to economic growth.     

Owner motivation and land use on landed estates in the north-west Highlands of Scotland

Although rarely defined, the terms misuse and underuse have been widely used in relation to the land uses of large Highland estates. This paper considers the results of a study of estates in north-west Sutherland which examined the links between owner motivation and land use. The estates are classified according to land use and use intensity, and differences in these are considered as the product of owner motivations and management objectives, and of the financial backgrounds of owners.The dominant owner motivation is private enjoyment, particularly on sporting estates. Management structures are typically simple, reflecting the restricted range of uses. Most decision-makers are non-resident and their management input is more important on commercially-orientated estates than on those associated with private sport. Government agencies, except those associated with grants and subsidies, have little influence on management: owner motivation is more important.Most estates in the survey identified development potential, but few had invested in developments. Amenity rather than economic potential, particularly on sporting estates, is the most important constraint. More commercially-orientated estates generated investment capital internally from their enterprises. There seems to be a growing difference between estates associated with private sport and all other types of estates. Even on land of similar quality, the latter are expanding their enterprises, while the former are contracting.In the absence of a coherent public policy framework, landholders are the rural decision-makers. If land development and employment creation are to be pursued in the rural Highlands, a more positive and interventionist approach is required.     

China's Way of Economic Transition

China started economic transition in 1978 to implement a Chinese type of socialist market economy system, i.e., a market-oriented economy consisting of collectively community-owned enterprises (CCOE) and state-owned enterprises (SOE) in a totalitarian political system with the Communist Party of China as the ruling power. The main contents of the economic transition can be briefly described as follows: (1) gradual decentralization of economic decision from central economic planning to market-oriented decision by delegating competence to managers of SOE and CCOE without privatization of public ownership, (2) liberalization of cross border economic activities (open-door policy), (3) allowance for Chinese to erect private enterprises (PE) on the one side and foreigners to set up foreign invested enterprises (FIE) on the other side, as well as (4) reorganization of SOE and CCOE. In comparison to the former Soviet Union and the Central and Eastern European countries, the following points of China's way of economic transition are of special interest. First, China's way of transition is a ``gradual trial and error' approach without a transition program set for long term but flexible and gradual way which is called a ``touch stones to cross river' approach. Field experiments have been carried out at first. A reform will be implemented after successful experiments. Second, the rural community becomes reorganized by breaking down communes, implementing a ``household responsibility system' in the agricultural sector and setting CCOE in the rural areas to carry out industrialization without movement out of rural labor (the slogan for this kind of transition is lee tuh puh lee shian [``move out from agriculture but not out of rural area']. Third, China's economic development is characterized by a huge expansion of CCOE in the eighties and newly founded PE consisting of FIE since the nineties, while only a very limited share of SOE has been privatized via the reorganization of the sector. China's way of economic transition has been a process of decentralization of the economic system from a central planning economy to one of decentralized market-oriented decision by delegating competence to management of SOE and CCOE without privatization of the ownership to increase efficiency. Fourth, China has been heavily loaded by a fragile banking system with a huge amount of nonperformance loan which implies a high risk of banking system crisis. Fifth, China's economic transition has been seen as a tool to keep the power of the Communist Party China with a periodically instable totalitarian political system and has permanently been confronted with risk of a political collapse. Human rights have not been protected in China. The FIE have crucially contributed to the growth of industrial production, export, and also the economic growth in China since 1979, especially since 1992. Economic special zones have significantly induced the rapid growth inflow of FDI which has financed the establishment of new enterprises instead of financing privatization of the SOE in China. Thus, it is not exaggerated to say that the FDI inflow has mainly contributed to the performance of the Chinese economic transition and the FIE have been the engine of the Chinese economic development.     

The university budget process: A case study

In the past, contingency theory has been used by researchers to explain what factors influence the design and implementation of budget systems. However, little of this research has been conducted in the context of nonprofit organizations, especially private universities. Previous research on university budgeting has focused on resource allocation issues, and most of these studies have involved state institutions, which differ in significant ways from private universities. This article presents the results of a case study of the budgeting systems within three schools of a private university. Using a contingency approach, it describes the characteristics of the schools' environments that appeared to affect the types of budget systems used by the three schools studied: a law school, a liberal arts school, and a school of management.     

Gendered economies: Transferring private gender roles into the public realm through rural community development

This paper considers the important issue of women's economic participation in rural community development and regeneration. The paper explores the economic lives and actions of women residents in “Ilston”, a village in the Northumberland Rural Coalfield. The women's narratives illustrate the economic connections between private and public spheres, represented respectively by the household and community-led regeneration initiatives. The connections were realised through a female responsibility for household budget management, which incorporated the protection and maintenance of their personal and household economic status within the community. This role was extended into the public sphere through female responsibility for community group and project fund raising, management and subsequent maintenance of the community group's economic status. This practice formed part of the women's constructed economic identity(ies) within the community, and in turn feminised economic practices regarding community-led development and regeneration in the village.     

上海支持服务中小企业“走出去”对策研究

中小型民营企业＂走出去＂,可以发挥其机制灵活的优势,更好地开展对外投资合作。上海急需培育一批本土中小企业跨国公司,以形成上海未来新的经济增长点和动力源。为此,上海要加强对中小企业＂走出去＂的统筹协调、分类指导;做好中小企业境外投资风险防范工作;引导企业实施商标国际化战略;强化金融扶持政策的支持力度;实施降低中小企业税负的政策;创新贸易便利性政策,提高境外投资通关服务水平;提升国家形象和外交水平,为中小企业境外投资提供服务和保障;加大＂走出去＂人才的培养与建设;强化中国在认证体系上的话语权和公信力;完善政府＂走出去＂服务体系政策。     

The state and future of social service enterprises—a Finnish case

There has been a rapid increase in private social services in Finland, where the tradition of social care services has placed the main emphasis on public services. The aim of this article is to compare the situation of Finnish social service enterprises in 2001 and 2005/2006, in the light of two national surveys, in order to increase knowledge about the state and the future of such enterprises as providers of social care. Particular attention is paid to the profiles of men and women as entrepreneurs, as these differed somewhat. The composition of private care enterprises and their management remained fairly similar between 2001 and 2005/2006. Most of the enterprises were owned by middle-aged women with an extensive experience of social and health care. The owners of the older enterprises were more pessimistic about the future than the owners of the more recently-established firms. Social workers have not been active in setting up firms, but the public–private processes should be steered and evaluated from the social work perspective, too, because they are actors who have a relevant part to play in the long-term co-operation and development work of public and private social services.     

Is There a Place for Virtual Poverty Funds in Pro‐Poor Public Spending Reform? Lessons from Uganda's PAF

Various developing countries with weak public expenditure management systems are establishing virtual poverty funds (VPFs), drawing on the experience of Uganda's Poverty Action Fund. As a mechanism for tagging and tracking the performance of specific poverty‐reducing expenditures in the budget, a VPF can be useful. However, this article argues that such devices should be treated from the outset as transitional, and as part of wider processes of strengthening public expenditure management; otherwise, they can seriously distort public expenditure allocations and management systems, potentially undermining growth. Emphasis needs to be placed on identifying the right balance of expenditures in the entire budget; improving the effectiveness and efficiency of existing allocations; and developing better public‐sector policies for promoting pro‐poor private sector growth.