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预算主管:Budget Director以下是例句:Concretely speaking, a budget director collects the preliminary budget estimates and transmits them to the proper authority for review and revision, and is expected to keep all executives informed about budget performance.具体来说,预算主管从各部门中收集预算估计数,然后将其传递到相应的部门进行复核和修订。除此之外,预算主管还被期望承担使组织内的各级管理者了解经营业绩情况的责任。Based on the department budgets, the budget director can prepare the budgeted financial statements including income statement and balance sheet.在上述部门预算的基础上,预算主管便可着手编制预算财务报表,包括损益表和资产负债表。In a company, a budget officer or director and budget committee usually work together to take the responsibility for budget preparation.在企业里面,预算编制工作常常是由预算主管和预算委员会共同负责完成的。Budget directors are not expected to prepare budgets. Rather, it is their duty to direct and supervise budget programs.预算主管并不具体编制预算,他(她)的主要职责是对预算的编制和实施进行指导和监督。One thing to keep in mind is that the budget director should take positive role during the process stated above rather than a passive transmitter.有一点需要注意的是,预算主管在履行上述责任的过程中,要发挥积极能动的作用,而不是简单作为一个被动的信息传递者。Depending on the scale and complexity of company, budget director job position can be set as a full-time position or part-time position.根据企业规模和复杂程度的不同,预算主管这一职位既可设为全职又可设为兼职。
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预算编制是预算收支计划的拟订、确定及其组织过程。预算编制是指预算收支计划的拟订、确定及其组织过程。包括单位预算的产生,预算涵盖业务范围,汇总形成各级总预算草案,汇编国家预算。上述四个方面的活动通过自上而下的“两上两下”,使基层建议得以汇聚于中央,中央方针政策落实于基层,整个预算编制活动得到协调和统一。坚持量入为出和“一要吃饭,二要建设”的原则。根据收入和财力的可能安排预算,做到量力而行,收支平衡。坚持实事求是的原则。切实做到收支计划积极稳妥,杜绝瞒报、虚报的现象。
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