1、<p>　　2400單詞，1.4萬英文字符,4000漢字</p><p>　　出處： Coopers.Performance measurement, budgeting and strategic implementation in the multinational enterprise[J].Managerial Finance ,2008,(2):76-156.</p><p

2、>　　本科畢業(yè)論文外文資料翻譯</p><p>　　系 別： 經濟系 </p><p>　　專 業(yè)： 會計學 </p><p>　　姓 名： </p><p>　　學 號： </p><p>

3、;　　201 年 月 日 </p><p><b>　　外文原文</b></p><p>　　Performance measurement, budgeting and strategic implementation in the multinational enterprise</p><p>　　BS group budge

4、t management organization structure optimization</p><p>　　In order to ensure the effective implementation of the comprehensive budget, BS group according to the modern corporate governance structure and inte

5、rnal control system.Requirements, set up a set of complete budget management organization, and the different levels of budget organization gives the corresponding rights and responsibilities, to ensure that the budget or

6、ganization decision-making efficiency. Group has set up a specialized committee deals with budget management: budget management com</p><p>　　(1) according to the enterprise development strategy formulation a

7、nd approval of the whole group company budget targets.</p><p>　　(2) formulated and issued the annual business plan and management policy as the basis of the functional department budget.</p><p>

8、　　(3) determine the budget units and the important content of budget management in the period of responsibility.</p><p>　　(4) authorized group company's annual budget, the board of directors (shareholde

9、rs) for approval.</p><p>　　(5)Coordinate conflicts and contradictions in the process of budget management, and report to the board of directors of the company budget.</p><p>　　(6)Review year maj

10、or budget adjustments and supplementary budget projects.All landowners evaluation that budget execution, approved the company's annual final accounts, and put forward the examination opinions of rewards and punishmen

11、ts to the board of directors (shareholders) for approval.</p><p>　　Budgeting team and budget implementation control team. Budgeting team members with the budget implementation control team members respective

12、ly from finance, business administration department, hr department and related business experts, it is the implementation of the budget management committee consists of the implementation of the budget management organiz

13、ation, responsible for the budget formulation, implementation and control of daily management work, responsible for the budget management co</p><p>　　(1) budget formulation team. Budgeting group is the main

14、job; First, according to the company strategic objectives and business policy, to determine the specific budget plan, arrange the basic requirement of budgeting, clear budgeting process such as: second, by the functional

15、 departments, branch for the reporting of the necessity, possibility and the rationality of the business plan review: third, funding requirements of the various functional departments reporting a preliminary audit, respo

16、nsi</p><p>　　(2) budget implementation control panel. Be responsible for the implementation of budget supervision group, its main responsibilities are: first, the analysis of the functional departments regul

17、arly and subsidiary budget execution, analyze both actual and budget variances, in ensuring that the budget in each department, on the basis of strict enforcement of diagnosis of enterprise economic operation health situ

18、ation, and timely report to the relevant responsible department; Second, according to </p><p>　　The BS group strategy of operating budget</p><p>　　Make scientific budget is the premise of to ens

19、ure the development of the enterprise, is the foundation of the execution and evaluation. BS group strategy management budget management science mainly two aspects: one is the group budget always implement enterprise dev

20、elopment strategy goal; The second is the formation of various business departments budget is after repeated game process of the business plan is established.</p><p>　　Strategic target: BS group company budg

21、et management committee in September each year, next year strategic management budget meetings were held to the meeting agenda is: correctly assess the situation of enterprise development, constantly adjust the strategic

22、 direction of enterprise development; Establish the focus of the next year's business objectives and business, etc., and establish the company operation policy, etc.</p><p>　　In 2000 the establishment of

23、 the enterprise development strategic objectives are: group company on first startup of a high starting point, after three to five years of unremitting efforts, under the guidance of 3 a. HOT culture idea, the establishm

24、ent of a new culture system, brand new promotion, formation, with the core competitiveness of the new technology and management level to a new level of modern enterprise: on the basis of implementing enterprise overall b

25、enefit, be "customer satisfactio</p><p>　　Business plan and capital plan, in September 2003 on the basis of the development of the enterprise strategic target, and on the basis of scientific prediction

26、of the enterprise market, establishment of butyl 2004 cigarette production volume of 1.07 million trunk of goal, at the same time, the network will consolidate and develop the market, improve product technology content,

27、promote 15 technical renovation, the construction of enterprise information, speed up the trade merger and reorganizatio</p><p>　　Step one: its business departments according to the requirement of the enterp

28、rise development strategy, enterprise's production and operation plan. All business departments including marketing center, Marketing Department, business center (including the original smoke department, material dep

29、artment, distribution center, etc.), manufacturing center (production, silk, paper bag, molding, power center), technical center (research), operations center (finance, business administration department, Zh</p>&

30、lt;p>　　Step 2: business plan review. This is the core and key of budgeting. From the perspective of the practice of BS group budget management, 2001, 2002, in the process of budget, business plan from various business

31、 units of weight</p><p>　　Point to save on money demand, therefore, the business plan to become business requirements book "money", often the money declared false phenomenon is more serious. Of bud

32、get management in 2003, we will implement the business plan feasibility and economical efficiency analysis. Specific measures are as follows:</p><p>　　(1) budgeting team members shall be provided by the busi

33、ness administration department, finance department (including external consultants, postdoctoral workers), supervision, the ministry of human resources and business experts.</p><p>　　(2) expert panel on each

34、 department business plan review its necessity. First of all, the establishment of business in the audit plan is in line with the budget of the basic requirements (i.e., whether the planned project name is feasibility an

35、alysis, capital requirements if there is a basis, etc.). Whoever does not conform to the basic requirements of the production and business operation shall be rewoven plan. Second, determine the necessity of the project.

36、This basically see if the project is</p><p>　　(3) the value of a business plan analysis. The analysis of each business plan based on value analysis, to establish the rationality and economy of the economic p

37、lan. In the process of evaluation of business plan, see if companies follow the economic principle that</p><p>　　Benefit principle: planning, enterprise departments must first ensure the realization of enter

38、prise strategic goals, to achieve maximum profits, the growth of the enterprise must be profit growth. Companies must constantly timely launch of new products, adjust product structure, to improve profitability; Must exp

39、and the size of the market, expand product categories, in order to form scale, improve market share, must speed up the overseas market development, in order to get new profit source. The</p><p>　　Cost leader

40、ship principles: the company is important to further reduce the production cost, to the ideal level of gross margin and expand to ensure profit total level. Must lead to cost to get excess profits. Including economies of

41、 scale, J11r production, reduce the design cost, improve the design quality and reduce procurement costs, optimize the ways to reduce transportation costs and service fees, reduce the usage and consumption, save the expe

42、nses, etc., are the focus of the lower cost in 20</p><p>　　Capital safety principles: use policy; Group company to strictly control the capital in 2004, reduce financial risk and operational risk, the compan

43、y's funds to promote the self-discipline consciousness, healthy development lays the foundation for the enterprise. Companies have to reduce capital takes up, accelerate the capital turnover, increasing the effect of

44、 use of funds. Group members strictly on the revenue and expenditure of funds run according to the requirements of BS group settlement c</p><p>　　Principle: the quality control company to incorporate the eff

45、ect of the quality control plan to determine the train of thought, particularly want to seriously study the quality control effect in improving the benefit of quantitative analysis. To ensure the quality improvement to e

46、xert obvious benefits.</p><p>　　Technical renovation principle: BS group comprehensive budget management practice analysis various partners win-win benchmarking project, ensure the engineering quality, put a

47、n end to corruption. Professional declaration under centralized principle. Ask for each business to review relevant requirements in the following departments. Program declaration according to the fixed assets management

48、of the fixed asset shall be determined; Training programs by BS under centralized management institute, i</p><p>　　Guided by these principles, through the assessment of each business unit management plans to

49、 implement the principle of economy, so that the business plan is more scientific, as well as to ensure that enterprise strategic target realization.</p><p>　　Step 3: budget arrangements and balance. The sec

50、ond step business department and budget management of multiple game and form of the business plan, must draw relevant capital income and demand situation. Budgeting team, through the capital filing status according to th

51、e fund project nature (income, cost, properties) making cash summary table. The difference between the demand for related funds use and put forward the corresponding financial solutions.</p><p>　　Step 4: bud

52、get submitted to and approved and issued. In mid-december budgeting team, after the approval of management plan shall be based on the formation of the financial budget report submitted to the group budget management comm

53、ittee. The budget management committee will draft budget submitted to the board of directors and approved by the shareholders' meeting to discuss.</p><p>　　BS group after completed the annual operating b

54、udget planning, issued the relevant departments after approval by the board of directors, strictly enforced by each department. In order to ensure the effective implementation of comprehensive budget, set up a budget imp

55、lementation control group, its members mainly from finance, supervision, business administration and other related professionals. Its main duties. One is to check each business department budget execution, for they do no

56、t conform to </p><p><b>　　外文資料翻譯譯文</b></p><p>　　跨國公司的績效評估、預算和戰(zhàn)略實施</p><p>　　一、BS集團預算管理組織結構優(yōu)化</p><p>　　為了確保全面預算有效實施，BS集團按現代公司治理結構與內部控制制度的要求，建立了一套完整的預算管理組織機構，并

57、對不同層次的預算組織機構賦予相應的權利與責任，以確保預算組織決策的效率。集團設立了專司預算管理的專門委員會：預算管理委員會。預算管理委員會下設預算制定小組與預算預算管理委員會。預算管理委員會是集團公司內涉及預算事項的最高權力機構與決策機構，它與戰(zhàn)略管理委員會、薪酬管理委員會、審計管理委員會等共同構成董事會的專門委員會。其委員分別由：董事長、總經理和銷售總監(jiān)、財務總監(jiān)、生產總監(jiān)、技術總監(jiān)等構成，它受董事會的領導，并對董事會負責。預算管理委

58、員會主要職能是：</p><p>　　(1)根據企業(yè)的發(fā)展戰(zhàn)略制定和批準整個集團公司預算目標。</p><p>　　(2)制定和下達年度經營計劃與經營方針作為各職能部門制定預算的基礎。</p><p>　　(3)確定預算期內預算管理的重點內容和責任單位。</p><p>　　(4)審定集團公司年度預算，報董事會(股東大會)批準實施。</

59、p><p>　　(5)協調預算管理過程中的沖突與矛盾，并向董事會提交公司預算報告。</p><p>　　(6)評價認定預算執(zhí)行情況，審定公司年度決算，并提出考核獎懲意見，報董事會(股東大會)批準。</p><p>　　預算制定小組與預算執(zhí)行控制小組。預算制定小組成員與預算執(zhí)行控制小組成員分別由財務部、企管部、人資部及相關業(yè)務專家組成，它是預算管理委員會下設的實施預算管理

60、的執(zhí)行機構，負責預算制定、執(zhí)行與控制的日常管理工作，對預算管理委員會負責。</p><p>　?、兕A算制定小組。預算制定小組的主要工作職責是；第一，根據公司戰(zhàn)略目標和經營方針，確定具體的預算方案，布置預算編制的基本要求，明確預算編制的進度等：第二，對各職能部門、分公司所審報的經營計劃的必要性、可能性與合理性進行審核：第三，對各職能部門審報的資金要求進行初步審核，負責集團公司的預算平衡；第四，匯總各職能部門、各子公

61、司審報預算，以棋盤式的方式，匯編集團公司預算草案報告，并向集團預算管理委員會報告。第四、向各子公司、職能部門下達經審批后的預算方案。</p><p>　?、陬A算執(zhí)行控制小組。負責監(jiān)督集團預算方案的實施，其主要工作職責是：第一，定期分析各職能部門及子公司預算執(zhí)行情況，就實際與預算差異進行分析，在確保預算在各部門的嚴格執(zhí)行的基礎上，診斷企業(yè)經濟運行健康情況，并及時向有關責任部門報告；第二，根據客觀實際情況需調整企業(yè)預

62、算的情況提出意見，并按相關預算調整程序上報預算管理委員會；第三，小組負責對各職能部門和子公司預算執(zhí)行結果績效進行考核，并將考核結果與企業(yè)的獎懲制度相掛鉤，使預算管理與企業(yè)的相應的薪酬管理制度有機結合起來。</p><p>　　二、BS集團戰(zhàn)略經營預算的制定</p><p>　　制定科學的預算是確保企業(yè)健康發(fā)展的前提，是執(zhí)行與考評的基礎。BS集團戰(zhàn)略經營預算管理其科學性主要體現兩個方面：一是

63、集團預算始終貫徹實現企業(yè)發(fā)展戰(zhàn)略目標；二是各業(yè)務部門的預算的形成是在對經營計劃的多次博弈過程后才確立的。</p><p>　　BS集團的戰(zhàn)略目標的描述：集團公司預算管理委員于每年的9月份召開了下一年度戰(zhàn)略經營預算會議，該會議主要議程是：正確評估企業(yè)發(fā)展的形勢，不斷調整企業(yè)發(fā)展的戰(zhàn)略方向；確立下一年度的經營目標與經營的重點等，并確立企業(yè)經營方針等。</p><p>　　2000年確立的企業(yè)發(fā)

64、展的戰(zhàn)略目標是：集團公司在第一次創(chuàng)業(yè)的高起點上，經過三至五年的不懈努力，在3A·HOT文化理念的指導下，建立文化新體系、牌得到新提升、形成具有核心競爭力的新技術、管理水平再上新臺級的現代化企業(yè)：在實現企業(yè)整體效益基礎上，爭做“顧客滿意、政府滿意、合作伙伴滿意、企業(yè)職工滿意”的四滿意企業(yè)；規(guī)劃未來5年，BS集團利稅保持8％-12％的年增長速度：使BS集團在備受爭議的行業(yè)的發(fā)展中成為綠色煙草的代言人。</p><

65、;p>　　企業(yè)經營計劃與資金計劃安排，2003年9月在依據企業(yè)發(fā)展的戰(zhàn)略目標，并在對企業(yè)市場的科學預測基礎上，確立丁2004年卷煙產銷量達107萬大箱的目標，同時，將鞏固與拓展市場網絡、提高產品技術含量、推進十五技改、建設企業(yè)信息化、加快同業(yè)兼并重組等作為建立企業(yè)核心競爭力的戰(zhàn)略重點。預算編制小組在下達2003年的經營計劃之后，要求各業(yè)務部門審報各自的2004年的預算。為了提高預算的編制的科學性，企業(yè)預算從申報、審核與審批需由預算

66、制定小組與各業(yè)務部門多次博弈，其基本程序是：</p><p>　　第一步：其業(yè)務部門根據企業(yè)發(fā)展戰(zhàn)略的要求，制定企業(yè)的生產經營計劃。企業(yè)各業(yè)務部門包括營銷中心、市場部、業(yè)務中心(含原煙部、物質部、配送中心等)、制造中心(生產部、制絲、卷包、成型、動力中心)、技術中心(科研所)、營運中心(財務部、企管部、質檢站)、技改中心(技改辦、設備管理部、機修車間)、紀檢中心(紀審部、安保部)、戰(zhàn)略中心(合作部、信息部)、集團

67、辦、后勤中心(離退辦、保健站、生活服務部、養(yǎng)殖場)、多元化管理辦公室。各業(yè)務部門的生產經營計劃的具體內容包括：計劃項目名稱、提出項目必要性和可行性分析、實現項目的目標與具體的實施方案的設計、項目實施的資金需求及其計算依據。</p><p>　　第二步：經營計劃的評審．這是整個預算制定的核心與關鍵。從BS集團預算管理的實踐來看，2001年、2002年預算過程中，各業(yè)務部門的經營計劃的重</p><

68、;p>　　點救在資金的需求上，因此，經營計劃書成為業(yè)務部門的“要錢”需求書，往往所申報資金虛報現象較嚴重。2003年的預算管理中，我們將重點落實在經營計劃可行性與經濟性的分析上。具體措施如下：</p><p>　?、兕A算制定小組成員分別由企管部、財務部(包括外聘咨詢專家、博士后工作人員)、審計部、人資部及業(yè)務部門的專家構成。</p><p>　?、趯＜倚〗M就各部門提出的經營計劃審核其

69、必要性。在審核中首先其編制的經營計劃書是否符合預算編制的基本要求(即是否有計劃項目名稱是否進行可行性分析、資金需求是否有依據等等)。凡不符合基本要求的生產經營計劃書一律重編。其次，確定項目的必要性。這主要看項目是否支撐企業(yè)戰(zhàn)略發(fā)展要求，是否有利于實現企業(yè)年度經營目標，若不符合上述要求的一律否決。</p><p>　?、劢洜I計劃的價值分析。對每項經營計劃的分析建立在價值分析基礎上，以確立該經濟計劃的合理性和經濟性。

70、在評估經營計劃過程中，看企業(yè)是否遵循了以下經濟原則：</p><p>　　效益原則：企業(yè)各部門編制計劃時，首先要確保企業(yè)戰(zhàn)略目標的實現，以獲得最大利潤，企業(yè)的增長必須是利潤的增長。公司必須不斷適時地推出新產品，調整產品結構，以提高盈利能力；必須擴大市場規(guī)模，拓展產品門類，以形成規(guī)模效益，提高市場占有率：·必須加快海外市場的開拓，以獲取新的利潤來源。增長原則。規(guī)模增長是企業(yè)追求的目標之一。只有保持高于行業(yè)

71、發(fā)展水平的增長水平才能使我們在競爭中立于不敗之地。</p><p>　　成本領先原則：公司務必進一步降低生產成本，以理想的毛利率水平并通過擴大規(guī)模來保證利潤總水平。必須以成本領先來獲取超額利潤。包括規(guī)模經濟、J11r生產、降低設計成本，提高設計質量，降低采購成本，采用優(yōu)化方式降低運輸費用和服務費用，降低占用和消耗，節(jié)約各項費用開支等，都是2004年降低成本費用的重點。各部門應針對以上降低成本的途徑提出明確的成本降

72、低目標并分解、落實具體措施。費用中與人相關的總費用不能增長；各項費用要和與之相關的經濟指標相結合，保證該項費用的投入效率提高，費用效果指標必須明顯增長；固定費用原則上不允許增長，要有所下降(廣告費、開發(fā)費例外)，變動費用要在不影響產出情況下，合理降低標準。B、要保證對技術開發(fā)、質量改進和企業(yè)品牌的投入，增強企業(yè)發(fā)展后勁。C、市場上的基本費用與廣告費用必須合理配額，前者必須保證。在資源配置既定的情況下，必須保證基本費用，否則，應從資源配置

73、角度進行調整。</p><p>　　資金安全原則：資金利用方針；2004年集團公司要從嚴控制資金，降低財務風險和經營風險，促進各公司資金自我約束意識，為企業(yè)健康發(fā)展打下基礎。公司必須降低資金的占用，加速資金的周轉，提高資金使用效果。集團各成員的資金收支嚴格按BS集團結算中心要求運行。新品開發(fā)原則。2004年，集團公司應在做好產品規(guī)劃的基礎上，做好新品開發(fā)工作，尤其要做好高擋產品和出口產品的研發(fā)工作。提高產品對市場

74、的適應能力、保證開發(fā)質量和保證適時推出新產品，是各公司產品開發(fā)必須高度重視的問題。</p><p>　　質量控制原則：公司要將質量控制的效果納入計劃確定思路中，特別要認真研究質量控制效果對于提高效益的定量分析。要保證質量改善發(fā)揮出明顯的效益。</p><p>　　技術改造原則：BS集團全面預算管理實踐分析多方合作伙伴的共贏標桿項目，確保工程質量，杜絕腐敗。專業(yè)申報歸口原則。要求各業(yè)務就相關

75、需求按以下部門進行歸口。固定資產申報按固定資產管理程序規(guī)定確定；培訓項目由BS管理學院歸口，各部門報BS學院，基建由技改辦歸日負責，各部門報技改辦；維修由設備部歸口負責，各部門報設備部；各種學會組織會費或其他費用等向企管部申報，由企管部門負責；各種獎勵、慰問、補助等由企管部歸口負責；生產線由生產部統(tǒng)一申報。</p><p>　　在上述原則指導下，通過評估后的各業(yè)務部門的經營計劃將貫徹執(zhí)行經濟原則，從而使企業(yè)經營計

76、劃更具有科學性，同時也有利于確保企業(yè)戰(zhàn)略目標的實現。</p><p>　　第三步：預算資金安排與平衡。經第二步業(yè)務部門與預算管理部門的多次博弈而形成的經營計劃，必然得出相關的資金收入與需求情況。預算制定小組，通過資金申報情況按資金項目性質(收入、成本費用性質)編制資金匯總表。對相關資金使用與需求之間的差額提出相應的財務解決方案。</p><p>　　BS集團在完成了年度經營預算制定之后，經

77、董事會批準之后下達各部門，由各部門嚴格執(zhí)行。為了確保全面預算的有效執(zhí)行，專設了一個預算執(zhí)行控制小組，其成員主要由財務部、審計部、企管部等相關專業(yè)人員構成。其主要職責。一是檢查各業(yè)務部門預算執(zhí)行情況，對于不符合預算要求的開支，一律不得隨意開支：二是收集有關已執(zhí)行預算的業(yè)務部門的經濟運行情況，以為第二年制定經營預算提供經濟數據材料，以促進預算的持續(xù)改進；三是對業(yè)務部門因環(huán)境變化或其他原因導致所提出的預算調整方案進行審核并報批董事會批準。&l