...这个转变是循序渐进的,大约经过了以下三 个阶段: 第一阶段,从传统预算(line-item budgeting)到项目预算(program budgeting)的阶段。
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其后又曾先后尝试了“规划预算”(Program Budgeting),“计划——项目——预算”(planning——program——budgeting)等方法,都取得了一定的效果。
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Program Budgeting System 项目预算 ; 规划预算 ; 规划预
plan and program budgeting 设计计画预算
plan-program budgeting 计划项目预算
Program budgeting approach 项目预算方法
planning program budgeting 编制预算
program resources-budgeting 活动的资源
program planning and budgeting 项目的计划和预算 ; 项目预算
program based budgeting 方案基础预算法
program planning budgeting system 设计计划预算系统
Two conditions must be met before a budget program is first put into operation, or else the budgeting is always doomed to failure from the start.
在一个组织首次实施预算管理的时候,有两个条件必须予以满足,否则,预算编制从一开始就注定会失败。
On the basis of summarizing risk budgeting technique in being, this paper introduces multi-factor model into process of risk budgeting, and sets up program of multi-factor-risk budgeting.
本文在对现有风险预算技术进行评述的基础上,将证券收益的多因素模型引入风险预算过程,建立了基于多因素模型的风险预算方法。
Thus, the use of budgeting program is unavoidable to cause some behavioral problems.
因此,预算的运用将不可避免地带来一些行为问题。
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