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全面预算管理是在预算单位、决策机构、办事机构、牵头部门和配合部门等特定组织单位的协同操作下运行的。预算单位表明给谁编预算或者编谁的预算,通常是指现有组织结构中的所有单位,即每个组织单位都是一个预算单位。从会计和责任的角度看,预算单位可以区分为成本、利润和投资三类责任中心。决策机构就是预算委员会,表明预算事务谁是最高的决策者,
Total budget management is operated under the coordination of certain organizational units such as budgetary unit, policy-making body, offices, lead department and cooperation department. The budget unit shows who is budgeted or who is budgeted. It usually refers to all the units in the existing organizational structure, that is, each organizational unit is a budget unit. From the perspective of accounting and responsibility, the budget unit can be divided into three types of responsibility centers of cost, profit and investment. The decision-making body is the budget committee, indicating who is the highest decision-maker in budgetary affairs,