With the rapid development of China's market economy, enterprises must improve their management level and enhance their market competitiveness if they want to remain invincible in the fierce market competition. Co...With the rapid development of China's market economy, enterprises must improve their management level and enhance their market competitiveness if they want to remain invincible in the fierce market competition. Comprehensive budget management covers the whole process of the business activities of the enterprise and provides a scientific and efficient management method for the development of the enterprise. It just meets the needs of comprehensive and refined management of modern enterprises and is therefore widely used by modern enterprises.展开更多
After the reform and opening up, our country has entered a stage of rapid social and economic development. The quality and level of financial management are directly related to the social and economic performance. The...After the reform and opening up, our country has entered a stage of rapid social and economic development. The quality and level of financial management are directly related to the social and economic performance. The full implementation of budget performance management is an inherent requirement to promote the modernization of the national governance system and governance capabilities, and is an important part of deepening the reform of the fiscal and taxation system and establishing a modern financial system. In todays social development process, organizing the performance management of financial budget, solving the outstanding problems in performance management, and promoting the cohesion and efficiency of financial funds are the powerful starting points to promote financial services and play the role of financial functions.展开更多
Budget performance management is an important part of government performance management, which is a new budget management requirement focusing on expenditure results and expenditure performance. The report of the 19th...Budget performance management is an important part of government performance management, which is a new budget management requirement focusing on expenditure results and expenditure performance. The report of the 19th National Congress of the CPC clearly puts forward the requirements of "establishing a comprehensive, standardized, transparent, scientific and powerful budget system and implementing performance management in an all-round way". Colleges and universities should strengthen the management function, not only pay attention to the education and teaching management, but also pay attention to the financial management, put the budget management in an important position, pay attention to the project input and output, improve the efficiency of the allocation of funds, and ensure the realization of the project performance objectives. Establish a scientific and reasonable budget performance evaluation mechanism, guide the rational allocation of funds, and maximize the use of financial funds. This paper first points out the significance of establishing budget performance evaluation mechanism in colleges and universities, analyzes the necessity of applying budget performance evaluation mechanism, analyzes the current situation of budget management in colleges and universities, and puts forward specific targeted strategies.展开更多
An important management method in the process of enterprise organization management is to manage the enterprise budget, which is the manifestation and tool of resource allocation, and also the relevant process and spe...An important management method in the process of enterprise organization management is to manage the enterprise budget, which is the manifestation and tool of resource allocation, and also the relevant process and specific operation of resource allocation. The implementation of budget management in an enterprise is also one of the representatives of standardized management in an enterprise. The meaning of enterprise performance refers to the use of corresponding methods, such as mathematical statistics and operational research, and the establishment of an index system for relevant comprehensive evaluation, which measures the operating performance of the enterprise and its employees. The enterprise makes evaluation in other aspects such as stress capacity, asset quality and debt risk. With the continuous development of our country's economy, each enterprise is also exploring and practicing budget management continuously in order to improve its own economic efficiency, and has made great contribution to the pursuit of high profit and high standard performance appraisal.展开更多
Performance audit has become a mainstream-trend in the development of modern government audit currently.However,the launch of performance audit in China is unbalanced,which the performance audit with Chinese character...Performance audit has become a mainstream-trend in the development of modern government audit currently.However,the launch of performance audit in China is unbalanced,which the performance audit with Chinese characteristics develops quite fast,while the full sense of performance audit develops quite slowly.Except factors such as different recognition of performance audit,the main reason of this development imbalance is that development of performance audit is limited by the current audit system.Nevertheless,it is not hard to find some positive aspects existing in the development of performance audit in China,concluding developments and changes of the environment of performance audit in China over the recent years.展开更多
In this study, the water budget in the treatment of high salinity landfill-leachate was estimated and the influence of evapotranspiration （ET） on treatment performance was investigated. The salinity of the inside of...In this study, the water budget in the treatment of high salinity landfill-leachate was estimated and the influence of evapotranspiration （ET） on treatment performance was investigated. The salinity of the inside of horizontal subsurface flow constructed wetland （HSF） of the raw leachate inflow was 15.0± 3.4 g.Cl/L which was in the level of the salinity of the survival limit of reed, and that of the double diluted leachate inflow was 9.3 ± 1.9 g.CI7L. There were large differences in the vegetation between HSF of the raw leachate inflow and that of the double diluted leachate inflow. The dense vegetation bed of double diluted leachate inflow during the growing season （April-October） provided a high ET and a large water loss, which made great contributions to the reduction of the outflow load of COD and T-N. The HSF with die-back reeds in the non-growing season （November-March） provided a slight ET and a small water loss and made less of a contribution to pollutant removal compared to the HSF with dense vegetation bed during the growing season. However, the HSF with die-back reeds during the non-growing season exhibited higher removal performance than the unplanted HSF.展开更多
This paper features a case study, which looks at the use of financial and non-financial indicators （NFIs） of performance in the monitoring of a production process. It highlights the apparent deficiencies in the use ...This paper features a case study, which looks at the use of financial and non-financial indicators （NFIs） of performance in the monitoring of a production process. It highlights the apparent deficiencies in the use of some indicators and provides opportunities for the implementation of preferred alternatives and for improvements in the organization and evaluation of the production process.展开更多
At present, China's economy has changed from a stage of high-speed growth to a stage of high-quality development. Enterprises need a comprehensive budget performance management system that runs through all aspects...At present, China's economy has changed from a stage of high-speed growth to a stage of high-quality development. Enterprises need a comprehensive budget performance management system that runs through all aspects of business activities. It connects the formulation of strategic objectives, the completion of objectives, the analysis of problems in implementation, the evaluation of the performance of enterprises and employees, etc. to optimize internal control and realize the vision and strategy of the enterprise. This paper analyzes the main problems existing in the practice at this stage, and puts forward some countermeasures and suggestions to improve the overall budget performance management of enterprises.展开更多
文摘With the rapid development of China's market economy, enterprises must improve their management level and enhance their market competitiveness if they want to remain invincible in the fierce market competition. Comprehensive budget management covers the whole process of the business activities of the enterprise and provides a scientific and efficient management method for the development of the enterprise. It just meets the needs of comprehensive and refined management of modern enterprises and is therefore widely used by modern enterprises.
文摘After the reform and opening up, our country has entered a stage of rapid social and economic development. The quality and level of financial management are directly related to the social and economic performance. The full implementation of budget performance management is an inherent requirement to promote the modernization of the national governance system and governance capabilities, and is an important part of deepening the reform of the fiscal and taxation system and establishing a modern financial system. In todays social development process, organizing the performance management of financial budget, solving the outstanding problems in performance management, and promoting the cohesion and efficiency of financial funds are the powerful starting points to promote financial services and play the role of financial functions.
文摘Budget performance management is an important part of government performance management, which is a new budget management requirement focusing on expenditure results and expenditure performance. The report of the 19th National Congress of the CPC clearly puts forward the requirements of "establishing a comprehensive, standardized, transparent, scientific and powerful budget system and implementing performance management in an all-round way". Colleges and universities should strengthen the management function, not only pay attention to the education and teaching management, but also pay attention to the financial management, put the budget management in an important position, pay attention to the project input and output, improve the efficiency of the allocation of funds, and ensure the realization of the project performance objectives. Establish a scientific and reasonable budget performance evaluation mechanism, guide the rational allocation of funds, and maximize the use of financial funds. This paper first points out the significance of establishing budget performance evaluation mechanism in colleges and universities, analyzes the necessity of applying budget performance evaluation mechanism, analyzes the current situation of budget management in colleges and universities, and puts forward specific targeted strategies.
文摘An important management method in the process of enterprise organization management is to manage the enterprise budget, which is the manifestation and tool of resource allocation, and also the relevant process and specific operation of resource allocation. The implementation of budget management in an enterprise is also one of the representatives of standardized management in an enterprise. The meaning of enterprise performance refers to the use of corresponding methods, such as mathematical statistics and operational research, and the establishment of an index system for relevant comprehensive evaluation, which measures the operating performance of the enterprise and its employees. The enterprise makes evaluation in other aspects such as stress capacity, asset quality and debt risk. With the continuous development of our country's economy, each enterprise is also exploring and practicing budget management continuously in order to improve its own economic efficiency, and has made great contribution to the pursuit of high profit and high standard performance appraisal.
文摘Performance audit has become a mainstream-trend in the development of modern government audit currently.However,the launch of performance audit in China is unbalanced,which the performance audit with Chinese characteristics develops quite fast,while the full sense of performance audit develops quite slowly.Except factors such as different recognition of performance audit,the main reason of this development imbalance is that development of performance audit is limited by the current audit system.Nevertheless,it is not hard to find some positive aspects existing in the development of performance audit in China,concluding developments and changes of the environment of performance audit in China over the recent years.
文摘In this study, the water budget in the treatment of high salinity landfill-leachate was estimated and the influence of evapotranspiration （ET） on treatment performance was investigated. The salinity of the inside of horizontal subsurface flow constructed wetland （HSF） of the raw leachate inflow was 15.0± 3.4 g.Cl/L which was in the level of the salinity of the survival limit of reed, and that of the double diluted leachate inflow was 9.3 ± 1.9 g.CI7L. There were large differences in the vegetation between HSF of the raw leachate inflow and that of the double diluted leachate inflow. The dense vegetation bed of double diluted leachate inflow during the growing season （April-October） provided a high ET and a large water loss, which made great contributions to the reduction of the outflow load of COD and T-N. The HSF with die-back reeds in the non-growing season （November-March） provided a slight ET and a small water loss and made less of a contribution to pollutant removal compared to the HSF with dense vegetation bed during the growing season. However, the HSF with die-back reeds during the non-growing season exhibited higher removal performance than the unplanted HSF.
文摘This paper features a case study, which looks at the use of financial and non-financial indicators （NFIs） of performance in the monitoring of a production process. It highlights the apparent deficiencies in the use of some indicators and provides opportunities for the implementation of preferred alternatives and for improvements in the organization and evaluation of the production process.
文摘At present, China's economy has changed from a stage of high-speed growth to a stage of high-quality development. Enterprises need a comprehensive budget performance management system that runs through all aspects of business activities. It connects the formulation of strategic objectives, the completion of objectives, the analysis of problems in implementation, the evaluation of the performance of enterprises and employees, etc. to optimize internal control and realize the vision and strategy of the enterprise. This paper analyzes the main problems existing in the practice at this stage, and puts forward some countermeasures and suggestions to improve the overall budget performance management of enterprises.
