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预算审计
相关语句
  budget audit
     Reform of Budget Audit System:Reflections and Comparison
     预算审计体制改革研究:反思与比较
短句来源
     Strengthening the Budget Audit of the Department to Increase the Management Level
     强化部门预算审计 提高管理水平
短句来源
     Budget audit is a systematic device for taxpayers to supervise the government and its basic function is to provide the information for the legislators and taxpayers to supervise the government's economic action.
     预算审计是纳税人监督政府的“制度装置”,其基本职能在于为立法机关和纳税人监督政府经济行为提供信息。
短句来源
  “预算审计”译为未确定词的双语例句
     A probe into auditing methods of working plan budget of civil worksfor Shenzhen Metro Phase 1
     关于深圳地铁一期土建工程施工图预算审计方法的探讨
短句来源
     The Audit of the Budget of the Refinery Enterprise Cost
     油田炼化企业成本预算审计的程序与内容
短句来源
     Integrating with the analysis of comprehensive budget, the life insurance characteristic and demands of the regulatory authority, the author put forward his seven views, i.e. linkage enterprises' characteristic with budget management, pay much attention to personnel role, combined with solvency management, asset-liability management, strategy program, and establishment of performance valuation system and overall audit regulations. The insurance is called the rising sun industry.
     结合对A寿险公司全面预算管理方案的分析内容、寿险行业的特征分析和适应保险监管的需要,笔者提出寿险企业的全面预算管理应重视企业特点和预算管理的协调、充分关注人的因素的影响作用、与偿付能力管理相结合、与资产负债管理相结合、与战略规划相结合、建立完善的绩效评价体系和全面预算审计制度等七个方面的基本观点。
短句来源
     Propose the budget-auditing of the endowment insured fund is a prerequisite of sound development of the endowment insured fund, then has introduced the audit of endowment insured fund assets, debts , imposing , expenditure and management.
     提出养老保险基金的预算审计是养老保险基金健康发展的前提,重点介绍了对养老保险基金资产、负债、征收、支出和管理的审计要点。
短句来源
     The paper recommends (1) reforming the current audit system and promoting the PFA position; (2) adjusting the audit objective and emphasis;
     (2)适应公共财政的要求,及时调整审计目标和重点,具体阐述了开展部门预算审计、政府采购审计、国库集中支付审计、政府转移支付审计、专项资金审计以及财政资金绩效审计的内容和方法;
短句来源
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  相似匹配句对
     Enhancing Budget Executive Audit
     深化预算执行审计的基本思路
短句来源
     AUDITING THE COMPREHENSIVE BUDGET AMONG THE SAME GRADES:THE MILITARY AREAS
     试探同级审计军区综合预算
短句来源
     audit;
     ⑦审计;
短句来源
     Auditing for Invisible Assets
     无形资产审计
短句来源
     Exploring "Beyond Budgeting"
     “超越预算”的探索
短句来源
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Conducting managerial audit is a tendency for the colleges to decrease its managerial risk, supervise its management and conduct internal audit. The principle of conducting managerial audit in the college is to establish the economic responsibility system and conduct whole-process managerial audit. The means and content of audit is mainly to produce and carry out a financial budget and final audit, conducting the same rank audit at the same time. Furthermore, the college should try to seize the essence of economic...

Conducting managerial audit is a tendency for the colleges to decrease its managerial risk, supervise its management and conduct internal audit. The principle of conducting managerial audit in the college is to establish the economic responsibility system and conduct whole-process managerial audit. The means and content of audit is mainly to produce and carry out a financial budget and final audit, conducting the same rank audit at the same time. Furthermore, the college should try to seize the essence of economic activities, conducting special audit in various facets in light of financial receipt and payment. Finally, judgement on the internal control should be run through the managerial audit.

开展管理审计是高校降低管理风险,实行管理监督以及实行内部审计的必然趋势。开展管理审计的原则是建立经济责任制,进行全过程的管理审计。其方法主要是制定财政预算、审计账目和实行同级审计。同时根据财政收支情况,把握住经济活动的主要部分,在各个层面上开展专项审计。对内部控制的评审应贯穿管理审计的始终。

Objective To evaluate the management for donated funds in cooperative projects for prevention of blindness. Methods Retrospectively analyze the integrative management with no blind spot in the cooperative projects conducted by the Center of Preventing and Treating Blindness in Anhui Province and the International Organization for Prevention of Blindness from 1992 to 2001. Results The integrative management such as standardization of fund budget, establishment of inner-controlling system, improvement of inner-management...

Objective To evaluate the management for donated funds in cooperative projects for prevention of blindness. Methods Retrospectively analyze the integrative management with no blind spot in the cooperative projects conducted by the Center of Preventing and Treating Blindness in Anhui Province and the International Organization for Prevention of Blindness from 1992 to 2001. Results The integrative management such as standardization of fund budget, establishment of inner-controlling system, improvement of inner-management and enhancement of project audit, returning information to donors and obtaining consent were applied in the cooperative projects for prevention of blindness. Therefore, the funds were used reasonably and projects were smoothly accomplished.Conclusion The integrative management with no blind spot is effective for the management of donated funds in the cooperative projects for blindness.

目的 探讨防盲合作项目中捐赠资金的管理方法。方法 对 1992~ 2 0 0 1年安徽省防盲技术指导中心与国际防盲组织合作中防盲项目捐赠资金采用全程监控管理。包括项目预算规范化、设立防盲资金专项帐户、项目实施中资金分级审批制度、捐献物品造册登记和随机抽样调查其使用情况、制定各种财务制度、建立防盲信息数据库、防盲资金审计及防盲项目的评估。结果 在健全防盲组织内部控制和制约制度下 ,防盲捐赠资金经规范预算、审计工作等综合管理方法 ,均能将防盲合作项目资金按合作要求得到合理使用 ,保证防盲合作项目顺利按计划完成 ,并及时将资金使用的信息反馈于资金提供者 ,并获得提供者的首肯。结论 全程监控资金管理方法是防盲合作项目中捐赠资金合理使用的一个行之有效的方法。

This paper proposes a dual-track auditing system for China. Under this system, the People's Congress and the Government establish their own auditing organizations to carry out different functions. The auditing organ of the People's Congress focuses on national and regional budget auditing whereas the auditing function under the government plays the role of internal auditing. It is argued that this model will increase the overall independence of state auditing and will be viable in China's social and political...

This paper proposes a dual-track auditing system for China. Under this system, the People's Congress and the Government establish their own auditing organizations to carry out different functions. The auditing organ of the People's Congress focuses on national and regional budget auditing whereas the auditing function under the government plays the role of internal auditing. It is argued that this model will increase the overall independence of state auditing and will be viable in China's social and political climate.

综合考虑现行审计体制的优劣以及政府经济监管和人大预算监督对审计监督的双重需要,中国国家审计应实行"双轨制"改革,即在人大和政府分别建立履行不同审计职责的审计组织;人大所属的审计组织主要从事预算审计工作,政府所属的"审计署"主要进行政府经济监管所需要的各项审计监督工作。

 
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