CPLA Budget and Finance Course
财政预算课程
Robert Burger
Introduction介绍
• Topic surprisingly not extensively taught in
American Library Schools
• 美国图书馆学校未广泛教授这门课程
• Course topics are set by CPLA program
• 课程题目由CPLA项目设置
Budget and Finance Core Standard
财政预算核心标准
• Given the following resources are available to
the candidate:以下资源供给候选人
• Library’s vision, mission, and strategic plan.图书
馆的理念、使命和战略规划
• Current operations and capital budgets.当前运营
和资金预算
• The programs and services the library is
expected to provide.图书馆希望提供的项目和服务
• A history of past financial requirements.过去财政
要求的历史
Expectations期望
•
•
•
•
•
•
The candidate is expected to:候选人期望
Develop program budgets.开发项目预算
Conduct operational budgets.制作运行预算
Develop capital budgets.开发资本预算
Conduct cost/benefit analyses.制作成本/收益分析
Work with accounting personnel.与财会人员合作
Evaluation Criteria评估标准
• The criteria to judge the adequacy of the
performances are:判断表现适当的标准
• Budgets and cost/benefit reports comply with
standard accounting principles.预算和成本/收益报告
符合会计准则
• Describe the relationship between budgeting
and overall planning for the organization’s
goals and objectives.描述预算和机构目的和目标的总体规
划之间的关系
Learning Objectives学习目标
• Develop a program budget based on a lineitem budget (convert a line-item budget to a
program budget).开发一个基于条目预算的项目预算（将条
目预算转化成项目预算）
• Perform cost benefit analysis for specific
library services. 为特定图书馆服务制作成本收益分析
• Develop performance measures and
operations indicators for specific library
functions.为特定图书馆功能开发绩效考核和运营指示标
Learning Objectives (continued)
学习目标
• Identify and evaluate the feasibility of using
various potential sources of funding for a
major capital project.确认和评估为一个主要资本项目向多
个潜在来源筹款的可行性
• Present a program budget or a capital budget
and financing plan to the library’s governing
authority or general government
administrator.向图书馆管理层或政府管理者提出一个项目预算
或资本预算和财政计划
Outline大纲
– Knowledge of Library financial statements and the
accounting process图书馆财务报表和会计程序的知识
– Why Budgets?为什么预算
– Types of Budgets预算的种类
– Variances between Actual and Budgeted amounts实际
和预算数目的差异
–
–
–
–
Controlling the Budget控制预算
Preparing a budget for the coming year 准备来年的预算
How Budgets can Deceive预算如何欺骗
Relation of Managerial Accounting to Budgets管理会计
与预算的关系
Financial Statements and Accounting
Process财务报表和会计程序
• This section of the course assumes that the
student has a basic knowledge of library
financial statements and the accounting
process. 课程这部分设定为学生对图书馆财务报表和会计程序有
基本了解
• For our purposes here be aware that budgets
are closely tied to one of the financial
statements, one that records revenue and
expenditures in specific categories对于我们课程的目
的，应注意预算与财务报表中的一种有紧密关系，这个财务报表记录
了特定种类的收支
Why Budgets?为什么要预算
• A library has a limited amount of money to
spend on its services.图书馆花费在服务上的资金有限
• It is the responsibility of the library director
and other library managers to spend this
money most effectively.图书馆馆长和其他管理者有责任
最有效地使用这些资金
• Budgets are plans that describe how the
money allocated to the library will be spent.预
算是描述分配给图书馆的资金如何使用的计划
Why Budgets? (continued)
为什么要预算
• Budgets specify the sources of revenues, such
as taxes, fines for overdue and lost materials,
grants, and gifts.预算明确了收入的来源，比如税、过期和丢
失材料的罚款、拨款和礼物
• They also specify the categories of
expenditures that will be covered by all the
revenues. These categories include personnel,
collections, supplies, technology, and utilities.
还明确了将由收入支付的支出的种类，包括员工、馆藏、日常用品，
技术和水电等
Why Budgets? (continued)
为什么要预算
• Because a budget is a plan, many of the
amounts specified in the budget are expected,
but not certain. 因为预算是计划，预算中的很多数额都是预
计的并不确定
• The manager’s job, both at the director level
and at lower, departmental levels, is to
monitor the levels of expenditures in various
categories.管理者的工作，不管是馆长还是更低级别的部门管理
者，都是监控各种类别的支出水平。
Question for you?
给你的问题
• To what degree are you involved in preparing
your budget for next year?你参与准备来年预算的程度
• How much control do you have over your
budget? For example, can you move money
from one part of your budget to another?你对你
的预算有多少控制力呢？比如，你能够将预算中的一部分资金转到另
一部分上去？
• What happens if there are excess funds at the
end of the year or if you have overspent?如果
年底结算资金有余或者超支会怎样？
Types of Budgets预算的种类
• Budgets can be expressed in varying degrees
of detail.预算可以由细节的变化程度来表示
• The two most common types are line item
budgets and program budgets.最常见的两种类型是条
目预算和项目预算
Line Item Budget条目预算
Revenue
Tax Levy 220,000
Donations 1,000
Fees/Fines 5,000
Total Revenue 226,000
Expenditures
Salaries 130,000
Books 70,000
Operations 26,000
Total Expenditures 226,000
Line Item条目
• This format for a budget lists major budget
categories without specifying where in the
organization these amounts will be spent.该预算
形式列出了主要预算类别而未说明这些数额花在哪
• Note that this simple budget is balanced. That
is, the manager expects that the expected
amount of revenues will equal the expected
amount of expenses. 注意这个简单的预算是收支平衡的。
也就是，管理者期望预期的收入数额与支出相抵
Line/Program Combined
条目/项目结合
Revenues
Tax Levy
Administration Adult Services Youth Services Total
50,000
85,000
85,000 220,000
Donations
1,000
1,000
Fees/Fines
5,000
5,000
Total Revenues
56,000
85,000
85,000 226,000
30,000
50,000
50,000 130,000
40,000
30,000 70,000
Expenses
Salaries
Books
Operations
26,000
Total Expenses
56,000
226,000
90,000
80,000 226,000
Line Item/Program Combined
条目/项目结合
• The previous example showed our original line
item budget, but now it also shows what areas
(or programs) of the library where the money
will be spent.之前的例子显示了我们原本的条目预算，但是现
在它还显示了这些数额花费在图书馆的哪个部分（或项目）
• The managers of Adult Services and Youth
Services are responsible for that part of the
total budget that is assigned to them.成人服务和青
少年服务的主管负责总预算中分配给他们的部分
Characteristics of Budgets
预算的特点
• Classified in two major categories – Revenue
(or Income) and Expenditures分为两大类别收入和支出
• The time period for which the budget is
applicable (usually one year) 预算可适用的时间段（事
实上一年）
• How the money is chronologically allocated
(equal amounts each month or allowing for
fluctuations throughout the year).资金是如何先后分
配的（每月相同的数额或者允许全年内的波动）
Characteristics of Budgets
预算的特点
• Comparison with actual income and expenditures
both in dollars and % for the period with
indicated variances between actual and budgeted
amounts与显出实际和预算数额差异的时期的收支比较
• comparison with actual income and expenditures
for similar period last year/period与上一年/时期相同时
期的实际收支相比
• Narrative report for to the Library Board给图书馆董
事会的书面报告
• Action by board or manager董事会或管理者的行动
Types of Budget Processes
预算程序的类型
• Incremental budgeting: Each budget line receives the
same percentage increase or decrease during the next
budget cycle. Assumes the previous year’s
expenditures are an adequate base for building the
next budget增量预算：每个预算线在下一预算周期内都有相同百分比
的增长或减少。假设前一年的支出是构建下一年预算的充足的基础
• Line Item Budgeting: Improvement to incremental
budgeting. Emphasis is placed on specific objects for
which money is spent (also called object budget). Each
line item is proper base for making decisions about
expenditures. 条目预算：是增量预算的进步。重点放在资金被花
在的具体对象上（也被称作对象预算）。每个条目是做出支出决定的
适当的基础
Types of Budget Processes (continued)
预算程序的类型
• Program Planning Budgeting Systems: Budget
should be more clearly related to the
organization‘s service program. Establish goals
through systematic planning and then decide
if budget item can fulfill the goals. Each unit
makes plans to meet objectives and provides
rationale for spending. Funds then follow the
plan. 项目规划预算系统：预算应该与机构的服务项目有更明确的
关联。在系统规划中确立目标然后巨鼎预算项目是否可以满足目标。
每个部门制定计划去实现目标并为支出提供正当理由。资金随计划使
用。
Types of Budget Processes (continued)
预算程序的类型
• Zero Based Budgeting: Exerted in times of
fiscal constraint(early 1970s). All items in a
budget justified each year with goal of cutting
waste and improving efficiency. 零基预算：在财政约
束时期发挥作用（70年代初）。预算中的所有项目都得到正当化，目
标在于减少浪费并提高效率
• Outcome focused budgeting: Practice of
connecting the aims of the organization to the
allocation of resources and finally to
measurable outcomes such as test scores.注重结
果的预算：将机构目标和资源分配，以及最终与可衡量的结果例如测
试分数
Variances between Actual and
Budgeted Amounts
实际和预算数额的差异
• Good budgetary process includes a periodic
(e.g. monthly) presentation of a comparison of
the budget with the actual expenditures in
budgetary categories. The differences
between these amounts are called variances.
• 好的预算进程包括定期（例如每月一次）比较预算类别中的预算和实
际支出。这之间的差异被称作差异。
Administration Budget with Variances
For the year ending December 31, 2010
Revenues
Budget
Actual
Variance
Tax Levy
50,000
49,763
237
Donations
1,000
1200
-200
Fees/Fines
5,000
5039
-39
Total Revenues
56,000
56,002
-2
Expenses
Salaries
Books
Operations
Total Expenses
Excess (Deficit) of
Revenues
over Expenses
30,000
28,984
1,016
26,000
56,000
27456
56,440
-1,456
-440
$
(438)
Controlling the Budget
控制预算
• Managers monitor the budget at regular
intervals to ensure that projected revenues
and expenditures are being met.管理者定期监控预算
来保证预测的收支相符。
• If this is not the case, adjustments to the
budget and spending patterns must be made.
如果没有，必须对预算和开支模式做出调整
Preparing a budget for the coming
year 为下一年准备预算
• Some libraries prepare a budget after
receiving their revenue projections for the
coming year.有些图书馆在收到下一年总收入预测后准备预算
• This revenue projection comes from the city in
which they are located (for public libraries) or
from the college or university administration
(academic libraries.这个总收入预测来自于它们所在的城市
（公共图书馆的话）或者是学院或大学行政部门（学术图书馆的话）
Preparing a Budget (continued)
准备预算
• Rather than doing this at the end of the year,
some libraries build a budget as the year goes
on.比起在年底作准备，有些图书馆在一年中随着时间推移逐步准备
• They do this by projecting a year ahead on a
month by month basis.他们的预算是在每个月的基础上提
前预测一年。
• So seeing the level of expenditure in March of
2009, for example, they will set a budget for
March 2010 based on that experience.所以看到
2009年3月的支出水平，它们会基于此为2010年3月制定预算
How Budgets can Deceive
预算如何欺骗
• 1. expenses and revenues may not be evenly
spread out over 12 monthly budget periods12个
月的预算周期每个月的收入和支出可能是不平均的
• 2. project budgets and grant budgets have
own set of problems such as direct/indirect
costs项目预算和拨款预算有其自身的问题比如直接/间接成本
• 3. budgets can have errors (simple addition,
subtraction, multiplication)预算会出错（简单的加法、
减法和乘法）
How Budgets Deceive (continued)
预算如何欺骗
• 4. entries can conceal smaller items not visible
in budget, i.e. expenditures that may be
suspect条目可以隐瞒更小的在预算中看不到的事项，比如支出肯
能使不可信的
• 5. too much detail can be overwhelming and
be a source of confusion太多细节会让人招架不住也会成
为混乱的源头
What to Look For in Budgets
预算中看什么
• 1. non-accountant test非会计测试
• 2. conformance with priorities顺应优先次序
• 3. contractual constraints (grants, etc.)合同
限制（比如拨款）
• 4. inflation, minimum wage通货膨胀，最低工资
• 5. restricted funds专用基金
• 6. variances and explanations差异和解释
Caveats for preparing and examining
budgets准备和检查预算的注意事项
• Budgets are projections, sometimes based on
prior experience预算是预测，有时在之前经验的基础上
• In many cases, budgets are meant to
persuade, so examine them carefully,
especially assumptions upon which they are
based.很多情况下，预算是用来说服他人的，所以要仔细检查，特
别是检查假设建立在什么基础上
• Budgets can have errors, so be sure to check
figures yourself.预算会出错，所以保证自己亲自检查数字
Caveats (continued)
注意事项
• Budgets should take into account some
inflation factor. 预算应该把通货膨胀因素考虑在内
• Budgets sometimes are contractual, so they
must be followed carefully 预算有时是合同的，所以它
们必须小心执行
Relation of Managerial Accounting to
Budgets管理会计与预算的关系
• Good library managers are always looking for
ways to make library services more efficient.好
的图书馆管理者总是在不停寻找让图书馆服务更加有效的方法
• They do this by using managerial (cost)
accounting to find more efficient and less
expensive ways of doing things.他们通过管理（成本）
会计找寻更有效和花费更少的方法
• Basic principles of managerial accounting are
presented in another session of the CPLA
course.管理会计的基本原则由CPLA课程的另一部分讲授
Summary总结
• Budgets can be deceptively simple, especially
in times where resources are plentiful.预算看似简
单，特别是当资源很充足的时候
• However, the budget process is complex,
demanding patience, insight and intelligence
to administer it effectively.但是，预算程序很复杂，需要
耐心、 洞察力和智慧来有效管理它