| 1. | The master budget consists of the operating budget , the capital expenditures budget , and the financial budget
总预算由营业预算、资本支出预算和财务预算组成。 |
| 2. | Sales volume variances are differences between amounts in the flexible budget and amounts in the master budget
销售数量差异是由于弹性预算中的业务量与总预算中的业务量不同而产生的差异。 |
| 3. | The author based on above views and set forth this article . this article discusses the building and carrying out the master budget management on the basis of understanding ; the basic concepts
本文在理解全面预算管理的基本概念和内涵的基础上，对企业全面预算管理体系的构建与运作进行了介绍。 |
| 4. | The master budget sets specific targets for sales , production , distribution , and financing activities , and it generally culminates in a projected statement of net income and a projected state ? ment of cash position
总预算为企业的销售、生产、分配和财务活动确定具体的目标，并最终完成一个预算损益表和预算现金状况表。 |
| 5. | The master budget management is the key of the enterprise management ; it has gone deep into all fields of the social economic life in west , including government , nonprofit organization , enterprise and family
企业全面预算管理是企业管理的核心内容，在西方已经深入到社会经济生活的各个层面，包括政府及非赢利组织、企业及家庭。 |
| 6. | In accordance with the situations that enterprises pay attention the budgeting and look down on the performance in our country , and put forward several safeguard factors to ensure the success of the master budget management system
在针对我国企业预算管理“重预算编制轻预算执行”的现状，笔者提出了保证全面预算管理体系顺利运行的几种保障因素，并力图在此有所突破和创新。 |
| 7. | Author tries to innovate in that . the author induced and analyzed four kinds of master budget management model . last recommend four patterns of budget management , deeply analysis the examples of the huale group in shangdong , the petroleum exploration bureau in central plains and electric power company jiangsu
针对目前理论界研究讨论的全面预算管理模式，笔者选择了具有代表性的四种进行了归纳和分析，并在上述模式基础上对我国山东华乐集团、中原石油勘探局以及江苏电力公司等具有典型意义的企业实施全面预算管理进行了深入的分析。 |
| 8. | By combing the inherent characteristics of communication industry , the text expounded the significant implications and application prospect of information system and in addition , it set forth solution and suggestion in such areas as the proliferation in budget workload in practical operation for lack of standardized information platform of master budget , and discrepancies between master budget and practical operation , the high frequency that unexpected situations and the failure in balancing budget and financial conditions
摘要结合通信行业自身的特点，阐明了信息系统与全面预算在通信行业中的重要意义与应用前景；并就实际操作中，缺少一个标准统一的全面预算信息平台，造成预算工作量激增，全面预算与实际操作偏差较大，预算外事项较多以及企业预算情况不能与财务状况有机结合等问题，提出了具体的图解方案和建议。 |
| 9. | In pace with the opening and developing of the economy in china , the master budget management has been created much attention of the enterprise and government . ministry of finance issued < temporary rules about national capital and financial management of enterprise > in 2001 , and < the guiding ideas about the enterprise carry out financial budget management > in 2002 : put forward that enterprise should carry out the financial budget management system and advanced the concrete opinions
随着中国经济的逐步开放和发展，预算管理开始引起企业和政府的重视，财政部于2001年和2002年相继印发了《企业国有资本与财务管理暂行办法》 、 《关于企业实行财务预算管理的指导意见》 ：提出企业应当实行财务预算管理制度并给出了具体的指导意见。 |
