企业英语翻译文献
企业资金管理中英文对照外文翻译文献
企业资金管理中英文对照外文翻译文献(文档含英文原文和中文翻译)An Analysis of Working Capital Management Results Across IndustriesAbstractFirms are able to reduce financing costs and/or increase the fund s available for expansion by minimizing the amount of funds tied upin current assets. We provide insights into the performance of surv eyed firms across key components of working capital management by usi ng the CFO magazine’s annual Working CapitalManagement Survey. We discover that significant differences exist b etween industries in working capital measures across time.In addition.w e discover that these measures for working capital change significantl y within industries across time.IntroductionThe importance of efficient working capital management is indisputa ble. Working capital is the difference between resources in cash or readily convertible into cash (Current Assets) and organizational commi tments for which cash will soon be required (Current Liabilities). Th e objective of working capital management is to maintain the optimum balance of each of the working capital components. Business viabilit y relies on the ability to effectively manage receivables. inventory.a nd payables. Firms are able to reduce financing costs and/or increase the funds available for expansion by minimizing the amount of funds tied up in current assets. Much managerial effort is expended in b ringing non-optimal levels of current assets and liabilities back towa rd optimal levels. An optimal level would be one in which a balance is achieved between risk and efficiency.A recent example of business attempting to maximize working capita l management is the recurrent attention being given to the applicatio n of Six Sigma®methodology. Six S igma®methodologies help companies measure and ensure quality in all areas of the enterprise. When used to identify and rectify discrepancies.inefficiencies and erroneous tra nsactions in the financial supply chain. Six Sigma®reduces Days Sale s Outstanding (DSO).accelerates the payment cycle.improves customer sati sfaction and reduces the necessary amount and cost of working capital needs. There appear to be many success stories including Jennifertwon’s(2002) report of a 15percent decrease in days that sales are outstanding.resulting in an increased cash flow of approximately $2 million at Thibodaux Regional Medical Cenrer.Furthermore bad debts declined from 3.4millin to $6000000.However.Waxer’s(2003)study of multiple firms employing Six Sig ma®finds that it is really a “get rich slow”technique with a r ate of return hovering in the 1.2 – 4.5 percent range.Even in a business using Six Sigma®methodology. an “optimal”level of working capital management needs to be identified. Industry factors may impa ct firm credit policy.inventory management.and bill-paying activities. S ome firms may be better suited to minimize receivables and inventory. while others maximize payables. Another aspect of “optimal”is the extent to which poor financial results can be tied to sub-optimal pe rformance.Fortunately.these issues are testable with data published by CFO magazine. which claims to be the source of “tools and informati on for the financial executive.”and are the subject of this resear ch.In addition to providing mean and variance values for the working capital measures and the overall metric.two issues will be addressed in this research. One research question is. “are firms within a p articular industry clustered together at consistent levels of working capital measures?For instance.are firms in one industry able to quickl y transfer sales into cash.while firms from another industry tend to have high sales levels for the particular level of inventory . The other research question is. “does working capital management perform ance for firms within a given industry change from year-to-year?”The following section presents a brief literature review.Next.the r esearch method is described.including some information about the annual Working Capital Management Survey published by CFO magazine. Findings are then presented and conclusions are drawn.Related LiteratureThe importance of working capital management is not new to the f inance literature. Over twenty years ago. Largay and Stickney (1980) reported that the then-recent bankruptcy of W.T. Grant. a nationwide chain of department stores.should have been anticipated because the co rporation had been running a deficit cash flow from operations for e ight of the last ten years of its corporate life.As part of a stud y of the Fortune 500s financial management practices. Gilbert and Rei chert (1995) find that accounts receivable management models are used in 59 percent of these firms to improve working capital projects.wh ile inventory management models were used in 60 percent of the compa nies.More recently. Farragher. Kleiman and Sahu (1999) find that 55 p ercent of firms in the S&P Industrial index complete some form of a cash flow assessment. but did not present insights regarding account s receivable and inventory management. or the variations of any curre nt asset accounts or liability accounts across industries.Thus.mixed ev idence exists concerning the use of working capital management techniq ues.Theoretical determination of optimal trade credit limits are the s ubject of many articles over the years (e.g. Schwartz 1974; Scherr 1 996).with scant attention paid to actual accounts receivable management.Across a limited sample. Weinraub and Visscher (1998) observe a tend ency of firms with low levels of current ratios to also have low l evels of current liabilities. Simultaneously investigating accounts rece ivable and payable issues.Hill. Sartoris.and Ferguson (1984) find diffe rences in the way payment dates are defined. Payees define the date of payment as the date payment is received.while payors view paymen t as the postmark date.Additional WCM insight across firms.industries.a nd time can add to this body of research.Maness and Zietlow (2002. 51. 496) presents two models of value creation that incorporate effective short-term financial management acti vities.However.these models are generic models and do not consider uni que firm or industry influences. Maness and Zietlow discuss industry influences in a short paragraph that includes the observation that. “An industry a company is located in may have more influence on th at company’s fortunes than overall GNP”(2002. 507).In fact. a car eful review of this 627-page textbook finds only sporadic information on actual firm levels of WCM dimensions.virtually nothing on industr y factors except for some boxed items with titles such as. “Should a Retailer Offer an In-House Credit Card”(128) and nothing on WC M stability over time. This research will attempt to fill this void by investigating patterns related to working capital measures within industries and illustrate differences between industries across time.An extensive survey of library and Internet resources provided ver y few recent reports about working capital management. The most relev ant set of articles was Weisel and Bradley’s (2003) article on cash flow management and one of inventory control as a result of effect ive supply chain management by Hadley (2004).Research Method The CFO RankingsThe first annual CFO Working Capital Survey. a joint project with REL Consultancy Group.was published in the June 1997 issue of CFO (Mintz and Lezere 1997). REL is a London. England-based management co nsulting firm specializing in working capital issues for its global l ist of clients. The original survey reports several working capital b enchmarks for public companies using data for 1996. Each company is ranked against its peers and also against the entire field of 1.000 companies. REL continues to update the original information on an a nnual basis.REL uses the “cash flow from operations”value located on firm cash flow statements to estimate cash conversion efficiency (CCE). T his value indicates how well a company transforms revenues into cash flow. A “days of working capital”(DWC) value is based on the d ollar amount in each of the aggregate.equally-weighted receivables.inven tory.and payables accounts. The “days of working capital”(DNC) repr esents the time period between purchase of inventory on acccount fromvendor until the sale to the customer.the collection of the receiva bles. and payment receipt.Thus.it reflects the companys ability to fin ance its core operations with vendor credit. A detailed investigation of WCM is possible because CFO also provides firm and industry val ues for days sales outstanding (A/R).inventory turnover.and days payabl es outstanding (A/P).Research FindingsAverage and Annual Working Capital Management Performance Working capital management component definitions and average values for the entire 1996 –2000 period .Across the nearly 1.000 firms in the survey.cash flow from operations. defined as cash flow from operations divided by sales and referred to as “cash conversion ef ficiency”(CCE).averages 9.0 percent.Incorporating a 95 percent confide nce interval. CCE ranges from 5.6 percent to 12.4 percent. The days working capital (DWC). defined as the sum of receivables and invent ories less payables divided by daily sales.averages 51.8 days and is very similar to the days that sales are outstanding (50.6).because the inventory turnover rate (once every 32.0 days) is similar to the number of days that payables are outstanding (32.4 days).In all ins tances.the standard deviation is relatively small.suggesting that these working capital management variables are consistent across CFO report s.Industry Rankings on Overall Working Capital Management Perfo rmanceCFO magazine provides an overall working capital ranking for firms in its ing the following equation:Industry-based differences in overall working capital management are presented for the twenty-s ix industries that had at least eight companies included in the rank ings each year.In the typical year. CFO magazine ranks 970 companies during this period. Industries are listed in order of the mean ove rall CFO ranking of working capital performance. Since the best avera ge ranking possible for an eight-company industry is 4.5 (this assume s that the eight companies are ranked one through eight for the ent ire survey). it is quite obvious that all firms in the petroleum in dustry must have been receiving very high overall working capital man agement rankings.In fact.the petroleum industry is ranked first in CCE and third in DWC (as illustrated in Table 5 and discussed later i n this paper).Furthermore.the petroleum industry had the lowest standar d deviation of working capital rankings and range of working capital rankings. The only other industry with a mean overall ranking less than 100 was the Electric & Gas Utility industry.which ranked secon d in CCE and fourth in DWC. The two industries with the worst work ing capital rankings were Textiles and Apparel. Textiles rank twenty-s econd in CCE and twenty-sixth in DWC. The apparel industry ranks twenty-third and twenty-fourth in the two working capital measures ConclusionsThe research presented here is based on the annual ratings of wo rking capital management published in CFO magazine. Our findings indic ate a consistency in how industries “stack up”against each other over time with respect to the working capital measures.However.the wor king capital measures themselves are not static (i.e.. averages of wo rking capital measures across all firms change annually); our results indicate significant movements across our entire sample over time. O ur findings are important because they provide insight to working cap ital performance across time. and on working capital management across industries. These changes may be in explained in part by macroecono mic factors Changes in interest rates.rate of innovation.and competitio n are likely to impact working capital management. As interest rates rise.there would be less desire to make payments early.which would stretch accounts payable.accounts receivable.and cash accounts. The ra mifications of this study include the finding of distinct levels of WCM measures for different industries.which tend to be stable over ti me. Many factors help to explain this discovery. The improving econom y during the period of the study may have resulted in improved turn over in some industries.while slowing turnover may have been a signal of troubles ahead. Our results should be interpreted cautiously. Our study takes places over a short time frame during a generally impr oving market. In addition. the survey suffers from survivorship bias –only the top firms within each industry are ranked each year and the composition of those firms within the industry can change annua lly.Further research may take one of two lines.First.there could bea study of whether stock prices respond to CFO magazine’s publication of working capital management rating.Second,there could be a study of which if any of the working capital management components relate to share price performance.Given our results,there studies need to take industry membership into consideration when estimating stock price reaction to working capital management performance.对整个行业中营运资金管理的研究格雷格Filbeck.Schweser学习计划托马斯M克鲁格.威斯康星大学拉克罗斯摘要:企业能够降低融资成本或者尽量减少绑定在流动资产上的成立基金数额来用于扩大现有的资金。
中小企业代理记账外文文献翻译2014年译文3100字
中小企业代理记账外文文献翻译2014年译文3100字XXX in small and medium sized enterprises (SMEs)。
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中小企业的财务风险管理外文文献翻译2014年译文3000字
中小企业的财务风险管理外文文献翻译2014年译文3000字Financial Risk Management for Small and Medium-Sized Enterprises (SMEs)Financial risk management is an essential aspect of business management。
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企业可持续发展战略研究论文中英文外文翻译文献
企业可持续发展战略研究论文中英文外文翻译文献文献1：Sustainable Development Strategies for Businesses该研究论文介绍了企业可持续发展战略的重要性以及相关的实施策略。
可持续发展不仅关注经济利益，还需兼顾社会和环境的利益。
本文提出了几种实施可持续发展战略的方法，包括资源管理、供应链管理和利益相关者合作。
企业应该采取综合性的战略，以确保其经营活动对社会和环境带来积极影响。
文献2：The Role of Corporate Governance in Sustainable Development该文献探讨了公司治理在可持续发展中的作用。
有效的公司治理可以确保企业在经济、社会和环境层面上实现可持续发展目标。
文章讨论了几个与公司治理相关的因素，包括股东权益保护、透明度和问责制。
作者强调了公司治理在促进可持续发展中的重要性，并提出了一些改善公司治理的建议。
文献3：Innovation Strategies for Sustainable Development该研究论文研究了创新战略在可持续发展中的作用。
创新可以推动经济发展，并帮助解决环境和社会问题。
本文提出了几种创新策略，包括技术创新、商业模式创新和社会创新。
作者认为，企业应该将创新作为实现可持续发展的关键策略，并呼吁政府和社会各界提供支持。
文献4：The Importance of Stakeholder Engagement in Sustainable Development该文献强调了利益相关者参与在可持续发展中的重要性。
利益相关者包括员工、股东、政府、社区和其他利益相关的组织。
作者认为，企业应该积极参与利益相关者，并尊重他们的权益和意见。
文章提出了一些有效的利益相关者参与策略，包括沟通、合作和共同决策。
该文献强调了利益相关者参与对企业可持续发展的重要性。
文献5：Measuring and Reporting Sustainability Performance of Businesses该研究论文研究了测量和报告企业可持续发展绩效的方法和指标。
英语专业翻译类论文参考文献
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After Babel: Aspects of Language and Translation. 3rd ed. Oxford: Oxford University Press, 1998.Swan, M. Practical English Usage. Oxford : Oxford University Press. 1980.Toury, Gideon. Descriptive Translation Studies and Beyond. Amsterdam: John Benjamins, 1995. Venuti, L. The Translator’s Invisibility. London & New York: Routledge. 1995.Wilss,W. The Science of Translation: Problems and Methods. Shanghai: Shanghai Language Education Press. 2001.Zeiger, A. Encyclopaedia of English. New York: Arco Publishing Company. 1978.四、学术期刊翻译相关论文举例爱泼斯坦、林戊荪、沈苏儒. 呼吁重视对外宣传中的外语工作. 中国翻译, 2000 (6).蔡春露. 论《木匠的哥特式古屋》叙述的别确定性. 外国文学研究, 2004 (4).蔡春露. 论悲剧《李尔王》中的意象. 辽宁师范大学学报, 2002 (4).丁衡祁. 对外宣传中的英语质量亟待提高. 中国翻译, 2002 (4).丁金国. 汉英对照研究中的理论原则. 外语教学与研究，1996 (3).范敏、陈天祥. 论汉语成语的英译. 山东外语教学，200 (5).封宗颖、邵志洪.英汉第三人称代词深层回指对照与翻译. 外语学刊，2004 (5).冯寿农. 翻译是“异化”, 或是“化异”? 法国研究, 2002 (2).傅似逸. 试论对外宣传材料英译“以语篇为中心”的原则. 外语与外语教学, 2001 (11).高健. 语言个性与翻译. 外国语，1999 (4).关坤英. 朱自清散文的朦胧美——从《荷塘月XXX》谈起. 北京师范大学学报，1987 (5).郭建中. 翻译中的文化因素：异化与归化. 外国语，1998 (2).郭建中. 汉语歇后语翻译的理论与实践. 中国翻译，1996 (2).韩庆果. “歇后语”一词的英译名及歇后语翻译初探. 外语与外语教学, 2002 (12).何兆熊. 英语人称代词使用中的语义模糊. 外国语. 1986 (4).侯维瑞. 文体研究和翻译. 外语教学与研究，1988 (3).胡密密. 从思维差异看汉英科技文体与科技论文的英译. 中国科技翻译. 2002 (3).胡兆云. 晚清以来Jury、Juror汉译考察与辨误. 外语与外语教学, 2009 (1).胡兆云. 柏拉图、黑格尔灵感论与文学翻译中灵感现象浅析. 外国语言文学, 2003 (3).胡兆云. 从康德的人类“共通感”看异化翻译法. 华南师范大学学报, 2003 (3).胡兆云. 华盛顿交还军权与还权对答翻译探索. 外国语言文学, 2005 (3).胡兆云. 克罗齐表现主义翻译观及其进展浅析. 外语与外语教学, 2003 (5).胡兆云. 论英语和汉语的词汇借用. 山东外语教学, 1998 (3).胡兆云. 论英语学习中的重要输入法—阅读. 山东大学学报, 2000 (增刊).胡兆云. 中英美四大政法文化词语系统与对应翻译策略. 外语与外语教学, 2005 (9).胡兆云. Administration与GoverXXXent文化语义辨析及其翻译. 外语与外语教学, 2006 (9).胡兆云. 自然语法与书本语法浅论. 山东大学学报, 1995 (3).黄爱华. 文学文体的语言特征及其运作. 浙江大学学报. 1996 (3).黄龙. 古诗文英译脞语. 南京师范大学学报. 1985 (3).黄友义. 坚持“外宣三贴近”原则，处理好外宣翻译中的难点咨询题. 中国翻译, 2004 (6).纪玉华. 帕尔默文化语言学理论的构建思路. 外国语, 2002 (2).江宛棣、闫昕霞. 翻译是“文化的翻译”——赵启正谈对外传播之中的翻译事业. 对外大传播, 2004 (10).金积令. 汉英词序对照研究——句法结构中的前端分量原则和末端分量原则. 外国语. 1998(1).李正栓. 文化背景与学习风格—中国语境下英语专业学生学习风格调查. 中国外语, 2007(2). 李正栓. 徐忠杰的翻译原则研析.外语与外语教学, 2005(10).李正栓. 唐诗宋词英译研究：比较与分析. 中国外语, 2005(3).李正栓. 实践、理论、比较：翻译教学的几个重要环节. 河北师范大学学报（教育版）, 2003(4). 李正栓. 忠实对等：汉诗英译的一条重要原则. 外语与外语教学, 2004(8).李正栓. 汉诗英译中的忠实对等原则. 广东外语外贸大学学报, 2004(2).林大津. Meme的翻译. 外语学刊, 2008(10.林大津. 国外英汉对照修辞研究及其启发. 外语教学与研究. 1994 (3).凌云. 汉语类比造词初探. 语言教学与研究, 1999 (2).刘莉. 论法律文体翻译的准确性咨询题. 西南民族学院学报. 1999 (3).。
企业信息化建设外文翻译文献
企业信息化建设外文翻译文献企业信息化建设外文翻译文献企业信息化建设外文翻译文献【】:with the rapid development of information technology, thedomestic,small and medium-sized enterprise informatization construction has entered a new stage ofdeve1opment, small and medium-sized enterprise informatization has become the small and medium enterprises out of its own advantage, improve competitive, advantage to enhance competition ability and development ability is an important choice. This paper analyzes the important role of informatization in small and medium-sized enterprises, summarizes the main problems in information system construction, and puts forwardthe countermeasures to solve the problem.A l ong w ith the information technique change rapid l y deve l opme n t, eco n omic g lo ba l iz a ti o n a nd th e knowle dg e e co n o m y r ap id de vel opmen t, mar ket c o m pe titi o n b e co m ing i nc r easi n gly fi e rc e, man y s m all a nd m e d i um en t e rp ri se s q u i cke n th e informatiza t io n co n s tr uc t ion, ente rp rise i nformat i zation leve l direc tl y affects the com p e t itiveness o f ente rp rises. Enter p rise info r mat i zation i s t o show the en t erpr i se i s in p r o d uct i on, ci r c u lation and service and o th er busi n ess ac ti vities, th e use o f mo d ern information techno1ogy, t hrough adva n ced com p uter n etwork t echno l ogy to i n teg r ate the ex i sting p ro du ctio n, management, design, man uf ac tu ri n g a nd other secto r s, ente rp r i ses r eal i ze the automa t io n o f the p roduct i on p rocess, management o f the network, intell i ge n ce of d ecision-making a nd bu siness ope r at i o n o f the elec tr onic, so as t o improve th e econo m ic ef f ic i ency of e n ter p rises and th e co m pet i t i veness ofente rp r i ses i n the p r ocess.1.1 contribute to the technical progress of the enterpriseInformation tech n o l ogy promotes the sma ll and medium-sized enterprise technology innovation. Be helpful for technical innovation in enterprises of interstitial diffusio n.1.2 contributes to improve the adaptability of enterprisesWith the h elp of info r mation t ech n ology and network, the en t erpr i se can time l y access to ma rk e t i n forma t ion, t o ex p and th e sco p e of the ma rk e t, be he lp ful for fac t o r o f p r oduct i on opt i mize con fi gu r at i on, ma k e th e ente rp rise adap t t o vary fr om m i n u te to min u te market e n vironme nt, enhance th e e n ter pri se ag ilit y.1.3 to help improve the management efficiency of enterprisesIn f orma t ion management autom a tion, i nte ll igent ca n redu c e the cos t of po li cy, imp r ove th e ef fi ciency o f d e ci sio n ma ki ng.2.1 misunderstandingsAlthough many medium and small enterprises have different levels to carry out the informatization construction,but most are not on what is enterprise informatization, how to carry out informatization to have a thorough understanding.Many managers think that informatization construction is the enterprise business process" original copy", use the computer instead of manual operation, the traditiona1 habits and standard on the system and using the process of evaluation, and accordingly put forward to modify an opinion.2.2 insufficient capital investmentEnterprise informatization is a n eed fo r lo n g-te r m deve l opme nt of investme nt p r ojec t, n o t on l y in the i ni t i a l stage w i1l cos t a lo t o f money t o buy ha rd ware and m a t chi n g software reso ur ce, in the la tt er par t of t he t ra i n i ng of person n el t ec hni cal f o ll ow-up sys t em up g r a d e a n d mai nt e n ance aspec t is t o i n ves t e n or m ous ca pi tal.2.3 composite talent shortageSmall and medium-sized enterprises have already know IT technology and understand the business processes and complex business management backbone little talent which to a large extent restricts the small and medium-sized enterprise informatization construction quality and speed.2.4 Management supporting backwardEnterprise information to promote information technology plays its role in management must with the advanced management means and methods to combine, melting into the modern management idea and method.2.5 Problems in the external environment1) Government support is not enough, the lack of scientific guidance. Governmentsupport for small and medium sized enterprise informatization construction is not enough, insufficient guidance, mainly reflected in the following two aspects: first, large enterprises is present at all levels of Government Informatization Transformation of special funds focus on the funding, and the informatization construction of small and medium sized enterprises lack of attention; the, government departments themselves in the process of information did not take the lead, such as lack of the information-based degree of the industrial and commercial bureau, tax bureau, making every month the company but also to the Inland Revenue Department ranked team for a long time to make statements and so on, which in a certain extent, affected the enthusiasm of the informatization construction of small and medium sized enterprises.2) The relevant laws and regulations are not perfect. At present our country in theinformation construction of enterprises is still not unified planning and standards, the corresponding laws and regulations are not perfect, the informatization construction of the regional industry basically in a state of fragmentation. For the network economic crimes, China is also lack of effective technical means and legal sanctions basis, so the first use of information technology companies to pay the price is relatively large. So many small and medium enterprises in the face of dazzling computer hardware and software market and numerous information systems development failures phenomenon, many confused, indecisive.3) Services Limited, the environment is poor. Compared with foreign countries, thedevelopment of China's software industry is lagging behind. On the market a lot of enterprise information solutions are provided by foreign large software companies, such as SAP, the United States, the United States, and so on.However, these programs are very expensive, small and medium enterprises can not afford to buy. Although there are a lot of Domestic Company for small and medium enterprises to provide the so-called tailored management software products, the price is not expensive, but the software can not meet the actual needs of small and medium enterprises, service has not kept up with. In addition, the small and medium enterprises in the construction of information technology has expertise in consulting company, the construction of information technology is not enough, leading to the project quality can not be guaranteed. Electronic payment, information security, social credit system and other aspects of the existing problems that the enterprise believes that now is not the best time to carry out information.3.1 Enterprise1) Correct understanding of informationThe rapid development in information technology today economic globalization pace accelerate, make enterprise information construction becomes the trend of the times to be a trend which cannot be halted. Information process, which is to integratethe various resources within the enterprise through the computer network technology, optimize the management process, and then improve the process of economic efficiency and competitiveness of enterprises. Enterprise information is not equal to the simple computer, it is a complex process. Only business process reengineering, so that information technology into the enterprise's financial, sales, planning, production, procurement and other business processes, or else simply do not talk about what the enterprise information.2) Accelerate composite information talentsEnterprises should establish corresponding mechanism cultivate and maintain a technology to improve the team all staff and managers in the management of information technology knowledge and theory level. Talents are the most valuable resources for enterprises. In order to promote the development of information technology, small and medium enterprises must do a good job in both hands. On the one hand, enterprises must formulate human resource strategy, adopt various methods and means to recruit and introduce talents for enterprises, especially the advanced technology. On the other hand, enterprises should carry out more training activities within the enterprise, through technical exchanges and cooperation and other ways to cultivate a large number of professional knowledge, with practical ability of information technology personnel, improve the comprehensive ability of the enterprise to improve the normal operation of enterprise information.3) Take the key breakthrough of phased implementationEnterprise information is a step is not possible nor practical, should take steps to implement, key breakthrough system construction mode, can be divided into several different stages to implement it step by step. As small and medium-sized enterprises, by their own limitations, can input information construction funds will not too much.4) Plays by society and government supportOur country small and medium-sized enterprise information is still in its infancy, is inseparable from the government’s guidance and social S s m u o a r n t d.medium enterprise informationization is a revolution ,is a complex and arduous systemproject ,involving all aspects of the business small and medium-sized enterprise informatization level is directly related to the level of the whole national informatization level. Small and medium-sized enterprises want to survive and develop, infromatization construction to be imperative informatization construction of small and medium-sized enterprises to obtain the competitive advantage will become the inevitable choice.5) To make the overall planning of enterprise informationEnterprise information planning, also known as enterprise IT planning, it is the guidance of enterprise development strategy, diagnosis and analysis of enterprise management status, optimize the business process, and put forward the enterprise information system architecture, determine the logic relationship between each part of the information system. In the preparation of enterprise information construction, the research on the status quo and future development of enterprises should be made, including a series of complete planning including enterprise information network, technical route, the choice of software, implementation and consulting team, information realization steps and so on.3.2 government and social aspects1) To strengthen the policy support to the informatization construction of small andmedium sized enterprises.To give full play to the role of the national enterprise information work leading group and local business information work leading group, all levels of government information technology to reform the special funds also have a certain tilt, adhere to the policy of the government to promote, market guidance, business entities, industry breakthrough, regional expansion, and strengthen enterprise information engineering support, and provide more effective macro guidance, organization and policy support.2) To create a good legal environment. Governments at all levels should developinformation management regulations as soon as possible,Strengthen the management of information resources. In order to solve theproblem of security and electronic contract authentication of online transactions and settlement, online contract law should be introduced as soon as possible to enhance the security of online transactions. To strengthen the laws and regulations on the fight against Internet crimes and to strengthen the protection of intellectual property rights. At the same time, we should further improve the information security monitoring system, establish an effective mechanism for information security and emergency handling mechanism, in the focus on the protection of basic network and important system security based on comprehensive information security protection.3) To strengthen the information guidance, play the role of the third party resourcesand platform.Small and medium enterprise information is still in the enlightenment, need to actively cooperate with the full range of positive guidance. Government to play the role of policy guidance to play the role of enterprise information, the media should play an active role in promoting and promoting the role of. At the same time, we should give full play to the role of the third party resources and platform. If the enterprise from the construction of network platform, run the server group, support a team to start, really need a high input. But in fact, they can outsource these operations, the business can only focus on the core business process. The use of third party platform to establish supply management system, often can achieve the goal of low cost, high efficiency, dynamic, very worthy of small and medium enterprises for reference.In recent years, the Chinese government has strengthened the guidance and promotion of the small and medium-sized enterprise information, and has achieved some results. But from the level of development of information technology and Chinese enterprises to participate in the global competition point of view, is still a long way to go. The government should continue to increase support for small and medium-sized enterprises, accelerate the construction of information infrastructure and public information resources, accelerate the construction of small and medium enterprise information service team, and actively carry out e-government, so as to mobilize and encourage theimplementation of information technology in small and medium enterprises.企业信息化建设外文翻译文献:随着信息技术的飞速发展，国内、中小企业信息化建设进入了新的发展阶段，中小企业信息化已成为中小企业自身优势，提高竞争优势，增强竞争力和发展能力是一个重要的选择。
企业文化中英文对照外文翻译文献
企业文化中英文对照外文翻译文献企业文化中英文对照外文翻译文献(文档含英文原文和中文翻译)The Corporate Culture Rebuilding of E-business With the development of large-scale e-business, The E-commerce culture comes into being. It is an enterprise that produces a new value. The new integration of internal resources of the enterprises, which reduces transaction costs and improves efficiency. And it can short the cycle of production, and get many other benefits. Also it challenges on the existing corporate culture. The rise of e-commerce is a means of rapid development of technology that leads business models change. The survival of traditional economic activities, the means of operation and the management mechanisms have changed completely. The traditional corporate culture also faces a big strike.First, the Contribution to the Enterprise Value of Corporate CultureCultural phenomenon is a symbol of civilized country and a major witness of the nation. Broader culture includes knowledge, belief, art, morals, law, customs and every person as a member of the social to obtain ability and habit, including the complex whole. The survival and development of the enterprise plays an important role as a "sub culture" of the corporate culture. Corporate culture is the product of a market economy and commodity economy, embodying the objective laws of market economy. It reflects the company's competitive practices, competitive spirit and overall image. The enterprise culture is the company's management philosophy, enterprises face in whichthe social and business environment in the long-term production of business activities. And it gets all employees accept and agree to honor, which fights for a set of informal rules of success. It shows a kind of management philosophy and business practice to achieve through what kind of target. It is an important part of economic management. Corporate culture means a company's value, and these values become a norm of behavior of employees’ activities.How to increase profits, reduce costs and expenses is the origin of the corporate culture. Its meaning is how to enable enterprises to effectively integrate resources in order to achieve external flexibility and realize sustainable development in the competition. Corporate culture for the enterprises to develop cultural managementindicates a clear direction. The foreign competition environment for building highly adaptable and responding quickly to change is the final purpose of enterprise culture, according to environmental behavior capacities, which in fact is the company, owned by the external competitive environment by the needs of internal resources the ability to integrate and use. Corporate culture should promote the formation of the capacity of the system and maintain a good system. Many Chinese companies, for example, Haier, Lenovo, and so on, the secret of enterprise success is to develop a set of corporate and business philosophy that forms its own unique corporate culture.1, the corporate culture reflects the company's image and spirit. Establishing a good corporate image needs support of Modern business, from leadership to staff quality, from product quality to management facilities, from the environment to the product development, infiltrating cultural factors, and allreflecting the corporate image. Good corporate image (the "goodwill") is an intangible wealth and assets to display the "brand effect", which wins the social and public support, in line with modern public relations and marketing theory. From the modern management theory, it reflects the spirit of enterprise groups and the ideal goal, showing the direction of development of enterprises and business purposes. It is on behalf of the company's future prospects; so that every member company can voluntarily contribute to the achievement of organizational goals, from the enterprises in the fierce competition in technology press "beautiful and fragrant flowers."2, the corporate culture as in the business as a new management theory to play an extremely rebuilding role.First, creating a environment for flexible coordination of business operations, the corporate social systems as a subsystem, continuously with the surrounding environment material, energy and information exchange, social environment is relatively more objective. And enterprises need to adapt to environmental changes, researching the laws and requirements of environmental change, a clear tendency of economic development compatible with the social needs and potential demand, which improve the enterprise's various weaknesses and adjust to business strategy, creating a new corporate culture, and environment interaction to achieve dynamic balance that creates a cycle of market environment, promoting the restructuring of joint-stock company into the future state of healthy function.Second, it is conducive to the formation of the values of their all operation. The development of corporate culture as the underlying motivation, its values is the core of corporate culture.And it is a business organization and the basic concepts and beliefs. For enterprises, the core task is how the market to survive and provide consumers with appropriate products and services. The core mission of business does not automatically guarantee a corporate member with a common objective. Values established by the company code of conduct for employees defined in an extremely successful and the objective pursuit.Third, it helps to improve the all quality and foster corporation. The composition of the corporate culture includes ideology, culture, technology, culture, management culture, quality culture and entertainment culture. On the one hand, the culture of integration promotes the improvement of the quality of the entire staff. Because the influence of a common culture, the formation of a common awareness and behavior-oriented preserves and maintains the unity, cooperation, the harmony between employee relations, the objective to strengthen the unity, the overall development of the performance.3, the business culture is a kind of meaning. It is different from the surrounding environment of the enterprise as a system. Its internal mechanisms of the coordinated operation of the corporate culture can not be separated. On the one hand, a direct effect on corporate culture, employee code of conduct, professional ethics and clip point, nurture and develop the corporate culture, which improves the cohesion and solidarity, increasing employee’s satisfaction, sense of identity and belonging. On the other hand, the corporate culture of the major decisions of business, the company's long-term goals and strategies as well as the implementation of rules and regulations have not be underestimated.Second, the Building of Corporate Culture, the Need forChangeIn the 21st century, the enterprise culture of Chinese business faces multiple challenges: the arrival of knowledge economy, the corporate culture, the question ofhow to enhance the value of knowledge, knowledge workers how to deal with new issues; market-oriented reform, making the planned economy era the formation of corporate culture and old ways, old routines often fail; and the rise of network technology, but also for the birth of a new corporate culture provides a weapon. Sentence: mechanism changed, times have changed, technology has changed, so many companies are faced with reshaping corporate culture. Gerstner saved Big Blue, the first is to explicitly change the corporate culture of IBM's basic values, the creation of IBM's culture, which is "strive to win (Win)" "fast execution (Execute)" and "team spirit (Team) ". Gerstner said, " as IBM's leaders, of course you need to lead the planning and specific projects, but your responsibilities also include leading the staff, the establishment of work teams, and the creation of high-performance corporate culture." GE Jack Welch, former CEO also said: "Our vitality curve is able to function effectively, because we spent a decade in our enterprise to establish a performance culture."From our point of view of corporate culture development status, can only say that the end is still in a relatively level, the "corporate culture strategy" did not receive due attention, the cultivation of corporate culture, lack of guidance systems theory, corporate culture, most of the traditional culture in the enterprise the epitome of such enterprises often lack vitality, dead, suffering from a lack of excellent sense, may be severe centrifugal serious. Overall there are more defects in our corporate culturephenomenon with error, our corporate culture common errors are:1, the phenomenon of cultural obscurantism. Such phenomenon is common in those autocratic leaders or operational problems of the enterprise. Performance of the leaders of the extreme stress on certain cultural values, education and means to promote radical. It is because the causes of most of the leaders hope to achieve within the enterprise.2, no cultural phenomenon. Usually presents companies have a very strict system and the various rules and regulations. The system provides for employees to do and not do, but there is no clear cultural ideas and values advocate, neglect of education and training of employees. Such phenomena generate up to industrial manufacturingcompanies, most of the causes of quality is not high because the leaders themselves, or lack of understanding of corporate culture. Or want to cover up some kind of cult of the individual facts. Such enterprises are usually easy to produce leaders of the blind worship or silent on the situation.3, the ideal culture phenomenon. It is common in those with young people as the main force of the emerging entrepreneurial companies. Manifestations of these companies will make some unrealistic ambitions and cultural ideals, its advocacy of the concept will be a kind of beyond the enterprise to transform the world's sense of mission. "Great and empty," the slogan of the people beyond the reach; grand, lofty goals often lack a unified real objective basis. Most of the causes of such phenomena is that leaders have too lofty ideals and the lack of work basket for fruits of the spirit. Performance of the majority of such employees are passionate emotion, but may have overlooked the immediatesituation and today what to do evil.In addition, many corporate culture inhibits the human personality, in the enterprise is only concerned about people's "collective", denied the people's imagination and creativity, produced under the concept of small-scale production of "collectivism", it is difficult to form business cohesion.Now the competition is intense, and survival of the fittest as the new rules of the game, our company's corporate culture than the United States, Japan has lagged behind many, if not catch up now, defeat in the competition will be inevitable. Therefore, the new corporate culture and change the shape of a project is China's enterprises not wait for new topics.Third, the age of electronic commerce to shape and change our corporate culture, the idea of1, analysis of internal and external factors, refined culture and a culture of innovation speedIn the era of e-commerce business to choose what kind of a core value is to create the most important issue of corporate culture. Information economy is the "speed economy", the speed has become a tool to improve competitiveness. The emergence of the Internet makes the world changes faster and faster, can be described by leapsand bounds. Internet-based e-commerce can thus quickly understand market information, quickly and easily collect customer needs, extensive product information, complete the online transactions in real-time settlement, a large number of business activities can be instantaneous, the production efficiency has been greatly to improve. In short, information technology and network technology makes extensive use of e-commerce enterprises to enter the market, the threshold can begreatly reduced. Now the world is talking about innovation, because in today's economic environment, the only constant rule is everything is changing. In this regard, any organization or business if you do not always change and innovation, it is impossible to maintain their competitive advantage. "No innovation, on the death", innovation has become a corporate existence and development of important, and that only through its own innovation and certainty in order to deal with the uncertainty of rapid change. In the information context, the role of innovation has been an unprecedented strengthening, and sublimated into a social theme. In the age of electronic commerce, innovation has become the source of the vitality of enterprises, the traditional production scale, cost advantages and other factors will not decide the future, companies only through continuous innovation to survival and development. Conservative and conservative, is simply not in the fierce market competition based on the enterprise in the future in order to have a place in the global competition, we must break through the traditional idea of imprisonment and mindset, bold innovation, firmly grasp the ever-changing business opportunities.2, new ideas, to shape employee behavior.Shaping the behavior of employees is a corporate culture an important part. For those who play the leading role in e-commerce companies, the most is neither a shortage of raw materials, nor money; neither the technology nor the emerging markets, but lack of talent. The twinkling of an eye and talent for the future to plug the wings of imagination. ? McKinsey & Company, president of the United States Ed Michaels said: "is not difficult to raise funds, a smart business strategy can be imitated.Technology half-life has been shortened for many of today's companies, talent is the primary competitive advantage factor. " Today, managers realize that in today'seconomic globalization, e-commerce and network speed of the global market, ownership of talent from the established elite business decisions quickly is critical. E-commerce businesses depend on employees' ingenuity and initiative to make closer to consumers, the decision to market faster response.E-commerce, focusing on service, but electronic means. E-commerce can also be said of electronic services, the Internet to the service of humanity, the core service is not technology, but the corporate culture, quality of the staff; Internet economy is the service economy, rather than the technical and economic, the network platform for consumer transactions, environment is not a merchandise display; manufacturers not simply suppliers or vendors, but service providers, who have better service than anyone else, who earn more money.In the new e-commerce environment, the most successful companies in the past only to give new employees to enjoy the respect of customers: their equality through the creation of an elite management system to meet the employees engaged in meaningful work and the desire to create wealth. They generously reward employees for good performance, not just cash, but also allow them to have ownership of enterprises, 3, the leader personally, keep valuesIn decision-making behavior in e-commerce businesses, innovation is very important. First, the organizational structure to be from the original pyramid, top-down, hierarchical control structure of the network to the new organizational structure transformation. Second, the management focus from capitalmanagement to knowledge management. Knowledge management is the use of collective wisdom to improve responsiveness and innovation. Third, the new management ideas and methods are emerging. In the information age and network conditions, the new economy and created many new management ideas and management methods, such as flexible manufacturing, distributed manufacturing, agile manufacturing, business process reengineering, learning organizations, manufacturing resource planning and other new ideas and new methods .The founder of e-business and business operations will encounter variousunexpected difficulties and frustrations: such as financial risk, trading risk, and increasingly competitive market, if subjected to any eventuality, no toughness will completely collapse. Therefore, entrepreneurs should be afraid of failure, afraid of setbacks and indomitable courage, devotion to the cause should be, afraid of risk, risk-taking spirit.电子商务企业文化重建随着网络时代电子商务大规模发展，电子商务企业文化随之产生，它在一个企业产生一种新的价值观，使企业内部资源得到从新整合，在为企业降低交易成本，提高效率，缩短生产周期等诸多好处的同时，也对已有的企业文化发起了挑战。
企业管理企业融资中英文对照外文翻译文献
中英文对照外文翻译(文档含英文原文和中文翻译)Analysis on the Chinese Enterprise Financing Abstract:The main sources of financing for small and medium sized enterprises (SMEs) are equity, trade credit paid on time, long and short term bank credits, delayed payment on trade credit a nd other debt. The marginal costs of each financing instrument are driven by asymmetric informatio n and transactions costs associated with nonpayment. According to the Pecking Order Theory, firms will choose the cheapest source in terms of cost. In the case of the static trade-off theory, firms cho ose finance so that the marginal costs across financing sources are all equal, thus an additional Euro of financing is obtained from all the sources whereas under the Pecking Order Theory the source is determined by how far down the Pecking Order the firm is presently located. In this paper, we argue that both of these theories miss the point that the marginal costs are dependent of the use of the funds, and the asset side of the balance sheet primarily determines the financing source for an additiona l Euro. An empirical analysis on a unique dataset of Portuguese SMEs confirms that the compositio n of the asset side of the balance sheet has an impact of the type of financing used and the Pecking Order Theory and the traditional Static Trade-off theory are rejected.For SME the main sources of financing are equity (internally generated cash), trade credit, ban k credit and other debt. The choice of financing is driven by the costs of the sources which is primar ily determined by costs of solving the asymmetric information problem and the expected costs assoc iated with non-payment of debt. Asymmetric information costs arise from collecting and analysing i nformation to support the decision of extending credit, and the non-payment costs are from collectin g the collateral and selling it to recover the debt. Since SMEs’ management and shareholders are oft en the same person, equity and internally generated funds have no asymmetric information costs and equity is therefore the cheapest source.1 Asset side theory of SME financingIn the previous section we have suggested that SME’s in Portugal are financed using internal g enerated cash, cheap trade credits, long and short-term bank loans and expensive trade credits and o ther loans. In this section the motives behind the different types of financing are discussed.1.1 Cheap Trade creditsThe first external financing source we will discuss is trade-credits. Trade credits are interesting since they represent financial services provided by non-financial firms in competition with financia l intermediaries. The early research within this area focused on the role of trade credits in relation to the credit channel or the so called “Meltzer” effect and in relation to the efficiency of monetary poli cy. The basic idea is that firms with direct access to financial markets, in general large well known firms, issue trade credits to small financially constrained firms . The more recent research breaks the role of trade credits into a strategic motive and financial motive for issuing and using these credits.Strategic motivesThe first theory centers on asymmetric information regarding the firm’s products. Trade credits are offered to the buyers so that the buyer can verify the quantity and quality before submitting pay ments. By offering trade finance the supplier signals to the buyers that they offer products of good q uality. Since small firms, in general, have no reputation then these firms are forced to use trade credi ts to signal the quality of their products. The use of trade credits is therefore driven by asymmetric i nformation of the products and is therefore more likely to be used by small firms, if the buyer has lit tle information about the supplier, or the products are complicated and it is difficult to asses their qu ality.The second strategic motive is pricing. Offering trade finance on favorable terms is the same as a price reduction for the goods. Thus firms can use trade credits to promote sales without officially reducing prices or use them as a tool for price discrimination between different buyers. Trade credit s are most advantageous to risky borrowers since their costs of alternative financing are higher than for borrowers with good credit ratings. Thus trade credits can be used as tool for direct price discrim ination but also as an indirect tool (if all buyers are offered the same terms) in favor of borrowers wi th a low credit standing.Trade credits are also used to develop long term relationships between the supplier and the bu yers. This often manifests itself by the supplier extending the credit period in case the buyer has tem porary financial difficulties. Compared to financial institutions suppliers have better knowledge of t he industry and are therefore better able to judge whether the firm has temporary problems or the problems are of a more permanent nature.The last motive in not strictly a strategic motive but is based on transactions costs. Trade credit s are an efficient way of performing the transactions since it is possible to separate between delivery and payment. In basic terms the truck driver delivering the goods does not have to run around to fin d the person responsible for paying the bills. The buyer also saves transactions costs by reducing the amount of cash required on“hand” .Financing motivesThe basis for this view is that firms compete with financial institutions in offering credit to oth er firms. The traditional view of financial institutions is that they extend credit to firms where asym metric information is a major problem. Financial institutions have advantages in collecting and anal yzing information from, in particular, smaller and medium sized firms that suffer from problems of asymmetric information. The key to this advantage over financial markets lies in the close relations hip between the bank and the firm and in the payment function. The financial institution is able to m onitor the cash inflow and outflows of the firm by monitoring the accounts of the firm.But with trade credits non-financial firms are competing with financial institutions in solving t hese problems and extending credit. How can non-financial institutions compete in this market? Pet ersen and Rajan [1997] briefly discusses several ways that suppliers may have advantages over fina ncial institutions. The supplier has a close working association with the borrower and more frequent ly visits the premises than a financial institution does. The size and timing of the lenders orders with the supplier provides information about the conditions of the borrowers business. Notice that this in formation is available to the supplier before it is available to the financial institution since the financ ial institution has to wait for the cash flow associated with the orders. The use of early payment discounts provides the supplier with an indication of problems with creditworthiness in the firm. Again t he supplier obtains the information before the financial institution does. Thus the supplier may be a ble to obtain information about the creditworthiness faster and cheaper than the financial institution.The supplier may also have advantages in collecting payments. If the supplier has at least a loc al monopoly for the goods then the ability to withhold future deliveries is a powerful incentive for t he firm to pay. This is a particular powerful threat if the borrower only accounts for a small fraction of the suppliers business. In case of defaults the supplier can seize the goods and in general has a be tter use for them than a financial intermediary sizing the same goods. Through its sales network the supplier can sell the reclaimed goods faster and at a higher price than what is available to a financial intermediary. These advantages, of course, depend on the durability of the goods and how much the borrower has transformed them.If asymmetric information is one of the driving forces the explanation of trade credits then fir ms can use the fact that their suppliers have issued them credits in order to obtain additional credit f rom the banks. The banks are aware that the supplier has better information thus the bank can use tr ade credits as signal of the credit worthiness of the firm.That trade credits are in general secured by the goods delivered also puts a limit on the amount of trade credits the firm can obtain, thus the firm cannot use trade credits to finance the entire operat ions of the firm.In summary the prediction is that the level of asymmetric information isrelatively low between the providers of trade credit and the borrowers due to the issuer’s general knowledge of the firm and the industry. In the empirical work below the variables explaining the use of trade credit are credit r isk factors and Cost of Goods Sold. Since these trade credits are secured by the materials delivered to the firm, firms cannot “borrow” for more than the delivery value of the goods and services.1.2 Bank loansBanks have less information than providers of trade credit and the costs of gathering informati on are also higher for banks than for providers of trade credit. Providers of trade credits also have a n advantage over banks in selling the collateral they have themselves delivered, but due to their size and number of transactions banks have an advantage in selling general collateral such as buildings, machinery etc. Banks therefore prefer to issue loans using tangible assets as collateral, also due to a symmetric information, they are less likely to issue loans to more opaque firms such as small and hi gh growth firms. Banks are therefore willing to lend long term provided that tangible assets are avai lable for collateral. In the empirical work below tangible assets and credit risk variables are expecte d to explain the use of long-term bank loans and the amount of long-term bank loans are limited by the value of tangible assets.The basis for issuing Short Term Bank Loans is the comparative advantages banks have in eval uating and collecting on accounts receivables, i.e. Debtors. It is also possible to use Cash and Cash equivalents as collateral but banks do not have any comparative advantages over other providers of credit in terms of evaluating and collecting these since they consist of cash and marketable securitie s. In terms of inventories, again banks do not have any comparative advantages in evaluating these. Thus, we expect the amounts of debtors to be the key variable in explaining the behaviour of Short Term Bank Loans.1.3 Expensive trade credit and other loansAfter other sources of finance have been exhausted firms can delay payment on their trade cred its. However, this is expensive since it involves giving up the discount and maybe incurs penalty payments. Also the use of this type of credit can have reputational costs and it may be difficult to obtai n trade credit in the future. The nature of the costs, of course, depends on the number of suppliers, if there is only one supplier then these costs can be rather high whereas if the firm can obtain the sam e goods and services from other suppliers then these costs are not particularly high.Other debt is composed of credit card debt, car loans etc. that are dearer than bank loans. Again , the variables determining this type of debt are financial health and performance. Below, however, we do not have any good information regarding these types of loans and what they consists of thus we pay little attention to them in the empirical work.ConclusionsCurrently there exist two theories of capital structure The Pecking Order Theory where firms fi rst exhaust all funding of the cheapest source first, then the second cheapest source and so on. The d ifferences in funding costs are due to adverse selection costs from asymmetric information. The sec ond theory is the Tradeoff .Theory where firms increase the amount of debt as long as the benefits are greater than the costs from doing so. The benefits of debt are tax-shields and “positive agency c osts” and the costs of debt are the expected bankruptcy costs and the “negative agency costs”. In bot h of these theories, the composition of the asset side of the balance sheet is not important and in this paper, that proposition is strongly rejected. So the main conclusion is that the composition of the as set side of the balance sheet influences the composition of the liability side of the balance sheet in te rms of the different types of debt used to finance the firm, or that the use of the funds is important in deciding the type of financing available.We further argue that it is asymmetric information and collateral that determines the relationshi p between the asset side and liability side of the balance sheet. The theory works reasonable well forCheap Trade Credits and Long Term Bank Loans but the tests for Short Term Bank Loans are disap pointing.Source: Jan Bartholdy, Cesario Mateus, “Financing of SMEs”.London businessreview. 2007(9).pp.43-45中国企业融资分析摘要:中小企业融资的主要来源有：股权融资、按时兑现的贸易信贷融资、中长期银行信贷融资、延迟兑现的贸易信贷融资以及其他债务融资，每种融资方式的边际成本取决于与其滞纳金相关的信息不对称成本和交易成本。
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1.功能翻译理论在中国企业网站英译中的应用研究--以企业简介为例
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2.类型与策略:功能主义的翻译类型学
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