全面預(yù)算管理的發(fā)展外文文獻(xiàn)及翻譯

1、<p>　　出處：[美]卡普蘭,諾頓,《全面預(yù)算管理的發(fā)展》,會(huì)計(jì)視野. 2001(6)：P147-160.</p><p><b>　　中文3721字 </b></p><p><b>　　2100單詞</b></p><p>　　外 文 翻 譯</p><p><b>

2、　　原文：</b></p><p>　　The development of the overall budget management</p><p>　　In the 1980s, as information technology development, the whole social economy started to varying degrees from t

3、he 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 f

4、lexibility, strength, the functions of time between conflicting a defect is, the corporations internal management control system of the core also begun to vacillate, ove</p><p>　　In this context, the overall

5、 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

6、 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 bu

7、dget (budgeting) beyond that and stan</p><p>　　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 inno

8、vation, effectively save the costs and eliminating waste is the most important enterprises financial resources more attention and support of corporate strategy and tactics.</p><p>　　Hop& Fraser think a t

9、raditional 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 pub

10、lish 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 challen

11、ge, for only the budget, the content an</p><p>　　From homework budget and continuously improve budget and strategic budget of the three modes, the budget, the management theory and methods become a model inn

12、ovation 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 i

13、s the policy of the situation. Mentioned in this article has been widely accepted and many kinds of the application of the</p><p>　　It is the comprehensive management of enterprises are important tools, the

14、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, d

15、evelopment in the control, evaluation, incentives also has to wait in a comprehensive implementation of the strategy of enterprise management mechanism.</p><p>　　Overall budget itself is not the ultimate aim

16、, 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, implementat

17、ion 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 t

18、hat final reali</p><p>　　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

19、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 attent

20、ions of Chinese enterprises.Following the ERP, CRM, SCM, BI, collaboration and other business mana</p><p>　　Comprehensive budget management is associated with the survival of investment business activities,

21、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 budg

22、et management software, and the resulting advanced business management methods can not receive timely promotion and popularization of Congerdaozhi some companies and individuals of </p><p>　　Not only depend

23、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 bu

24、dget 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

25、same as it is in line with modern corporate </p><p>　　For now, most companies budget for the management of the domestic financial sector by "single-handedly", as departments or asymmetric informati

26、on 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

27、 compliance with the national accounting system to be implemented, in fact, business is management accounting systems do not understand, </p><p>　　Currently on the market overall budget management software f

28、rom 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 focuse

29、d 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 proces

30、s data management; a</p><p>　　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 focus

31、ed 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 enterprise's comprehensive budget management focu

32、s in the financial budget management level, but for modern enterprises, the financial budget management alo</p><p>　　However, the Comprehensive Budget Management not the same, every company in the business,

33、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 re

34、flect 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</p><p>　　Current

35、ly, 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

36、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 ou

37、tside the business can be done several sales forecast</p><p>　　Visible, budgeting for the overall budget management of the enterprises are well how important it is. Currently, the market only a few manufactu

38、rers 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 s

39、cientific, so that enterprises understand the full budget.Generally, overall budget is regarded as an important component of management </p><p>　　Source:Kaplan RS & Norton DP,2001“The development of the

40、overall budget management”. Accounting Horizons,June,pp.147-160.</p><p><b>　　譯文：</b></p><p><b>　　全面預(yù)算管理的發(fā)展</b></p><p>　　20世紀(jì)80年代以后，隨著信息技術(shù)的迅速發(fā)展，整個(gè)社會(huì)經(jīng)濟(jì)開(kāi)始不同程度地從

41、工業(yè)經(jīng)濟(jì)時(shí)代向信息經(jīng)濟(jì)時(shí)代轉(zhuǎn)變，這也使得預(yù)算管理者可以獲得更加及時(shí)、準(zhǔn)確、高質(zhì)量的預(yù)測(cè)、決策信息資料。但傳統(tǒng)的預(yù)算模式缺乏適應(yīng)性、費(fèi)時(shí)耗力、各職能之間相互矛盾等諸多缺陷日漸顯現(xiàn)，其在企業(yè)內(nèi)部管理控制系統(tǒng)中的核心地位也開(kāi)始動(dòng)搖，全面質(zhì)量管理、平衡計(jì)分卡、作業(yè)管理法等新的更具戰(zhàn)略性的管理工具、方法逐漸盛行。在這種背景下，全面預(yù)算理論和全面預(yù)算管理模式的發(fā)展出現(xiàn)了分化，在對(duì)待預(yù)算管理的發(fā)展上出現(xiàn)了兩種截然相反的態(tài)度:改進(jìn)(Improving)

42、和放棄(Abandoning)。倡導(dǎo)放棄預(yù)算的革命派提出了“超越預(yù)算((Beyond Budgeting)”的主張，而主張改進(jìn)預(yù)算的改良派則提出了“改進(jìn)預(yù)算((Better Budgeting)"的種種主張，其中作業(yè)預(yù)算、持續(xù)改進(jìn)預(yù)算、戰(zhàn)略預(yù)算等新的預(yù)算模式的產(chǎn)生，正是在“改進(jìn)預(yù)算”主張下對(duì)預(yù)算管理模式和方法的創(chuàng)新。作業(yè)預(yù)算(Activity Based Budgeting-ABB)是由Cooper & Kaplan

43、提出了新的會(huì)計(jì)成本計(jì)量方法ABC和新的預(yù)算方法。</p><p>　　作業(yè)預(yù)算編制以“作業(yè)消耗資源、產(chǎn)品消耗作業(yè)”為指導(dǎo)思想，通過(guò)預(yù)測(cè)計(jì)劃期生產(chǎn)、銷(xiāo)售數(shù)量，從而預(yù)測(cè)相應(yīng)的作業(yè)，力求達(dá)到資源的最優(yōu)配置。作業(yè)預(yù)算使得員工有責(zé)任和義務(wù)來(lái)進(jìn)行自我管理作業(yè)活動(dòng)以達(dá)到執(zhí)行作業(yè)的目標(biāo)并能夠反映出在競(jìng)爭(zhēng)壓力的影響下，員工對(duì)生產(chǎn)作業(yè)的高度關(guān)注。持續(xù)改進(jìn)預(yù)算認(rèn)為在管理會(huì)計(jì)領(lǐng)域有兩種相對(duì)較新的方式在挑戰(zhàn)傳統(tǒng)的預(yù)算:目標(biāo)成本和持續(xù)改進(jìn)預(yù)

44、算。這兩種方法最初起源和流行于日本，現(xiàn)在在全世界范圍內(nèi)都得到了廣泛的應(yīng)用。 持續(xù)改進(jìn)預(yù)算是一種在最終預(yù)算中明確體現(xiàn)不斷改進(jìn)要求并實(shí)施所有改進(jìn)計(jì)劃的預(yù)算方法。在持續(xù)改進(jìn)預(yù)算編制程序中，預(yù)算是以期望的未來(lái)經(jīng)營(yíng)狀況為基礎(chǔ)，不是像傳統(tǒng)預(yù)算那樣以延續(xù)目前的活動(dòng)為基礎(chǔ)的戰(zhàn)略預(yù)算(Strategy Budgeting),1999年美國(guó)底特律地區(qū)汽車(chē)公司的經(jīng)理人員在沒(méi)有降低服務(wù)水平和削減員工的情況下應(yīng)用了一種新的預(yù)算模式，稱(chēng)之為戰(zhàn)略預(yù)算的新模式的應(yīng)用

45、當(dāng)年就降低了該公司37.6%的成本。</p><p>　　在隨后的幾年時(shí)間里，戰(zhàn)略預(yù)算在理論和實(shí)務(wù)上都得到了極大的應(yīng)用和發(fā)展。戰(zhàn)略預(yù)算通過(guò)對(duì)預(yù)算模式和過(guò)程的創(chuàng)新，有效地節(jié)約了成本、消除了浪費(fèi)，最重要的是使得企業(yè)財(cái)務(wù)資源能更多地關(guān)注和支持企業(yè)戰(zhàn)略、戰(zhàn)術(shù)目標(biāo)的實(shí)現(xiàn)。 </p><p>　　Hop& Fraser認(rèn)為傳統(tǒng)的預(yù)算己經(jīng)成為企業(yè)更加有效地

46、參與競(jìng)爭(zhēng)的障礙，放棄原有的預(yù)算模式，發(fā)展一種新的預(yù)算模式非常必要，在此認(rèn)識(shí)基礎(chǔ)上，在《管理會(huì)計(jì)》雜志上發(fā)表的文章初步勾畫(huà)了超越預(yù)算的基本理論框架。隨后在BBRT的大力推動(dòng)下，超越預(yù)算在其成員公司中得到了應(yīng)用和發(fā)展，并取得了很大的成功。超越預(yù)算從嚴(yán)格意義上來(lái)說(shuō)并不是一種預(yù)算模式的創(chuàng)新，它只是對(duì)傳統(tǒng)預(yù)算理論和模式的一種挑戰(zhàn)，主張只將預(yù)算的作用、內(nèi)容和范圍局限在對(duì)現(xiàn)金流量的預(yù)測(cè)和計(jì)劃上，而傳統(tǒng)預(yù)算的控制與激勵(lì)作用則由其他的績(jī)效管理制度來(lái)實(shí)現(xiàn)。

47、 </p><p>　　從作業(yè)預(yù)算、持續(xù)改進(jìn)預(yù)算、戰(zhàn)略預(yù)算這三種預(yù)算模式的創(chuàng)新來(lái)看，先進(jìn)的管理理論和方法成為驅(qū)動(dòng)模式創(chuàng)新的主要?jiǎng)恿?。由先進(jìn)的管理理論和方法來(lái)堆動(dòng)，解決傳統(tǒng)預(yù)算在新的經(jīng)營(yíng)環(huán)境下的困境和不足，這一創(chuàng)新方式，使得這一階段的預(yù)算模式創(chuàng)新呈現(xiàn)出百花齊放的局面。除本文所提到的集中已廣為接受和應(yīng)用的模式外，還有結(jié)合企業(yè)價(jià)值管理理論的價(jià)值預(yù)算，依據(jù)平衡計(jì)分卡原理形成的以平衡計(jì)分卡為基礎(chǔ)的預(yù)算等多種預(yù)算模式。同時(shí)

48、，信息時(shí)代的到來(lái)對(duì)預(yù)算的理論和方法提出了全面的挑戰(zhàn)，因此在這一階段的預(yù)算模式創(chuàng)新中，信息技術(shù)在預(yù)算模式中已經(jīng)有了較多的應(yīng)用并與之融合。</p><p>　　全面預(yù)算管理是實(shí)現(xiàn)企業(yè)全面管理的重要工具，是企業(yè)內(nèi)部管理控制的一種主要方法。這一方法自從上個(gè)世紀(jì)90年代在美國(guó)的通用電氣、杜邦、通用汽車(chē)公司產(chǎn)生之后，很快就成了大型工商企業(yè)的標(biāo)準(zhǔn)作業(yè)程序。從最初的計(jì)劃、協(xié)調(diào)，發(fā)展到現(xiàn)在的兼具控制、激勵(lì)、評(píng)價(jià)等功能為一體的一種綜

49、合貫徹企業(yè)經(jīng)營(yíng)戰(zhàn)略的管理機(jī)制。</p><p>　　根據(jù)安達(dá)信公司“全球最佳實(shí)務(wù)數(shù)據(jù)庫(kù)”中的定義:“全面預(yù)算管理是一種系統(tǒng)的方法，用來(lái)分配企業(yè)的財(cái)務(wù)、實(shí)物及人力等資源，以實(shí)現(xiàn)企業(yè)既定的戰(zhàn)略目標(biāo)。企業(yè)可以通過(guò)預(yù)算來(lái)監(jiān)控戰(zhàn)略目標(biāo)的實(shí)施進(jìn)度，有助于控制開(kāi)支，并預(yù)測(cè)企業(yè)的現(xiàn)金流量與利潤(rùn)。從上面對(duì)全面預(yù)算管理的定義及示意圖可以看到，全面預(yù)算本身并不是最終目的，更多的是充當(dāng)一種在公司戰(zhàn)略與經(jīng)營(yíng)績(jī)效之間聯(lián)系的工具。預(yù)算貫徹戰(zhàn)略

50、，全面預(yù)算就成為戰(zhàn)略思想在企業(yè)經(jīng)驗(yàn)各個(gè)部門(mén)和環(huán)節(jié)的具體體現(xiàn)、落實(shí)。同時(shí)，全面預(yù)算體系在更有效合理地分配資源的基礎(chǔ)上，進(jìn)一步用于衡量與監(jiān)控企業(yè)及各部門(mén)的經(jīng)營(yíng)績(jī)效，以確保最終實(shí)現(xiàn)公司的戰(zhàn)略目標(biāo)，目前全面預(yù)算管理的“火熱”與預(yù)算管理概念的“混亂”是并存的，這極不利于全面預(yù)算管理的實(shí)踐。把全面預(yù)算管理等同于“財(cái)務(wù)預(yù)算”是狹隘的，尤其是“財(cái)務(wù)預(yù)算”的表達(dá)很容易把“全面預(yù)算”定位為“財(cái)務(wù)方面的預(yù)算”甚至定位為“財(cái)務(wù)部門(mén)的預(yù)算”。</p>

51、<p>　　全面預(yù)算管理是涉及到全方位、全過(guò)程和全員的一種整合性管理系統(tǒng)，具有全面控制力和約束力，決不只是財(cái)務(wù)部門(mén)的事情。理解和把握全面預(yù)算管理應(yīng)該立足于公司治理機(jī)制，它不僅是一種管理制度和控制方略，更是一種管理理念。</p><p>　　全面預(yù)算管理是保護(hù)企業(yè)資金和靈活性的工作,是企業(yè)控制日常經(jīng)濟(jì)活動(dòng)在預(yù)期范圍內(nèi)的主要方法,還是確保戰(zhàn)略計(jì)劃順利實(shí)現(xiàn)和完成的一種重要的手段。 在ERP客戶(hù)關(guān)系管理、

52、供應(yīng)鏈管理協(xié)作和其他企業(yè)管理軟件的應(yīng)用中，又一波新的管理軟件應(yīng)用正在上升。致使企業(yè),特別是中小企業(yè)對(duì)全面預(yù)算管理軟件的關(guān)注和追求。在某種程度上,普遍的全面預(yù)算管理軟件是企業(yè)追求和精心管理的必然結(jié)果。在面對(duì)激烈的市場(chǎng)競(jìng)爭(zhēng)中,傳統(tǒng)的勞動(dòng)預(yù)算不能滿(mǎn)足現(xiàn)存企業(yè)的需求或項(xiàng)目的投標(biāo)項(xiàng)目。為此需要全面預(yù)算為企業(yè)管理系統(tǒng)進(jìn)行分析。目前,大多數(shù)的管理軟件集成到全面預(yù)算管理,然而,研究使用的觀(guān)點(diǎn)并不令人滿(mǎn)意。作者認(rèn)為,第三方非金融為核心的預(yù)算管理系統(tǒng)軟件和

53、服務(wù)能,更好地滿(mǎn)足廣大用戶(hù)的需求。</p><p>　　全面預(yù)算管理是有關(guān)投資商務(wù)活動(dòng)、業(yè)務(wù)活動(dòng)和財(cái)務(wù)活動(dòng)過(guò)程中,預(yù)計(jì)未來(lái)情況(預(yù)測(cè)和規(guī)劃)和控制管理行為以及控制的安排。在過(guò)去的幾年中,由于種種原因,全面預(yù)算管理軟件,產(chǎn)生的先進(jìn)的企業(yè)管理方法不能得到及時(shí)的推廣和普及。一些公司和個(gè)人在目前有所誤解,全面預(yù)算管理者認(rèn)為這與簡(jiǎn)單的金融部門(mén)管理以及其他商業(yè)無(wú)關(guān),對(duì)此的理解是片面的。</p><p>

54、;　　這不僅取決于全面預(yù)算管理軟件、技術(shù)支持,更為重要的是要靠治理思想和方法的支持,其核心是管理軟件，它只支持管理工具。全面預(yù)算管理軟件中管理和財(cái)務(wù)軟件反映了更多的一個(gè)應(yīng)用軟件工具。全面預(yù)算管理過(guò)程和企業(yè)會(huì)計(jì)制度提供財(cái)務(wù)管理是不一樣的,因?yàn)樗欠犀F(xiàn)代企業(yè)業(yè)務(wù)發(fā)展管理流程,而不是滿(mǎn)足公司財(cái)務(wù)部門(mén)管理實(shí)踐。因?yàn)樨?cái)務(wù)管理是很專(zhuān)業(yè)的,非常格式化,以資助經(jīng)營(yíng)管理這是不切實(shí)際的。項(xiàng)目預(yù)算項(xiàng)目、應(yīng)用等提供商業(yè)部門(mén),財(cái)務(wù)部門(mén)只作為一個(gè)支持和幫助,這是

55、可行的。</p><p>　　現(xiàn)在,大多數(shù)公司預(yù)算的國(guó)內(nèi)金融部門(mén)的管理、一手創(chuàng)造的部門(mén)或者不對(duì)稱(chēng)信息溝業(yè)務(wù)部門(mén)的職員項(xiàng)目預(yù)算管理者不懂預(yù)算,和其他的商業(yè)應(yīng)用程序不清楚。金融部門(mén)的全面預(yù)算管理在完全符合國(guó)家的會(huì)計(jì)制度上實(shí)施。事實(shí)上,商業(yè)管理會(huì)計(jì)系統(tǒng)不完善,因此,最終使全面預(yù)算不科學(xué)、也難以執(zhí)行。全面預(yù)算綜合了公司業(yè)務(wù)部門(mén)和金融業(yè)參與制定的建議，主要業(yè)務(wù)為輔的意見(jiàn),使金融部門(mén)能真正做好全面預(yù)算管理。</p>

56、;<p>　　目前市場(chǎng)上的全面預(yù)算管理軟件應(yīng)用水平,大體分為四大類(lèi):一個(gè)是“金融中心”全面預(yù)算管理軟件,如金蝶,這類(lèi)型的軟件特點(diǎn)集中在財(cái)務(wù)管理；另一種是“過(guò)程中心“全面預(yù)算管理軟件,這些軟件特點(diǎn)集中在企業(yè)業(yè)務(wù)流程數(shù)據(jù)管理；還有的是“協(xié)作中心”的全面預(yù)算管理軟件,這類(lèi)軟件的特點(diǎn)集中在部門(mén)業(yè)務(wù)協(xié)作管理;最后一類(lèi)是基于“數(shù)據(jù)分析中心”等軟件全面預(yù)算管理和其它諸如此類(lèi)的軟件把數(shù)據(jù)分析和管理職能的重心集中在管理者身上。</p&

57、gt;<p>　　事實(shí)上,這些類(lèi)型的全面預(yù)算管理軟件,在不同程度,滿(mǎn)足客戶(hù)的要求,如石油公司的預(yù)算管理主要集中在數(shù)據(jù)分析,因?yàn)槭凸臼强绮块T(mén)的，更側(cè)重于數(shù)據(jù)分析和管理,那是它的強(qiáng)項(xiàng),而金蝶企業(yè)全面預(yù)算管理重點(diǎn)在財(cái)務(wù)預(yù)算管理水平,但對(duì)于現(xiàn)代化企業(yè),財(cái)政預(yù)算管理無(wú)法滿(mǎn)足其業(yè)務(wù)發(fā)展需求,不能適應(yīng)企業(yè)發(fā)展。因?yàn)槿骖A(yù)算管理的核心管理、財(cái)務(wù)軟件管理符合國(guó)家的會(huì)計(jì)制度,對(duì)財(cái)務(wù)管理,如預(yù)算管理是受限的。</p><

58、p>　　然而,全面預(yù)算管理不一樣,每個(gè)公司在商業(yè)、管理等不同的方面,有自己的特點(diǎn)。這是兩個(gè)不同概念,全面預(yù)算管理軟件集中在更多地關(guān)注企業(yè)管理,它應(yīng)該反映企業(yè)戰(zhàn)略的實(shí)施和業(yè)務(wù)流程管理功能等。事實(shí)上,全面預(yù)算管理軟件反映在管理思想必須體現(xiàn)對(duì)企業(yè)所有者和管理決策的利益代表的想法。某種程度上,這是需要適應(yīng)現(xiàn)代企業(yè)管理，認(rèn)為管理理念及方法是正確的。只有用這種方法,運(yùn)用全面預(yù)算管理軟件的企業(yè),在不同的管理模式下的應(yīng)用是最有效、最成功的。<

59、;/p><p>　　目前,國(guó)內(nèi)各類(lèi)企業(yè)的全面預(yù)算管理,不是像外國(guó)公司成熟,許多公司不能找到自己的策略,大多數(shù)公司一直在發(fā)展。因此,國(guó)內(nèi)企業(yè)必須先做好預(yù)算管理。預(yù)算的前提是銷(xiāo)售預(yù)測(cè),銷(xiāo)售預(yù)測(cè)不是科學(xué)生產(chǎn)而是測(cè)定分析預(yù)算。除了少數(shù)的幾個(gè)國(guó)內(nèi)壟斷交易能完成,其他的都要進(jìn)行銷(xiāo)量預(yù)測(cè)。</p><p>　　可見(jiàn),預(yù)算中全面預(yù)算管理是企業(yè)的重要部分。當(dāng)前,市場(chǎng)只有少數(shù)廠(chǎng)商提供全面預(yù)算管理軟件可以幫助企業(yè)更