财务管理问题研究报告外文资料翻译
财务管理问题研究外文资料翻译
出处Fundamentals of Management.作者：[M].Prentice Hall ,2001(3)财务管理问题研究在市场经济中，管理是决定企业生存和发展的重要性。
近年来，由于意识形态偏见在认识和历史原因，许多的内部财务管理制度不健全给财务管理带来混乱的客观理由，导致一些缺乏内部监督机制、发生假帐或者账户外设的帐户直接导致的混乱及财务管理效率低下的企业。
这是来自经验的证明。
因此，加强财务管理，建立健全内部财务管理制度已经成为企业不可或缺的条件。
首先，企业应当建立健全内部财务管理制度。
(一)建立内部财务管理系统是为适应社会主义市场经济体制的客观要求，企业在市场竞争中生存、发展，就必须遵循市场经济的要求规范金融行为；必须按照市场经济的要求融资、经费使用和利益分配，提高生产和操作，提高企业的经济效益，从而增强自己的竞争力以实现经济增长，改变公司经营方式以适应市场经济的客观要求。
(二)建立健全内部财务管理系统是企业管理的内在要求1、财务管理是企业管理的基础，是一切企业管理活动的中心环节。
内部财务管理公司的资金管理活动与形式的价值，主要基于成本管理和资金管理为中心，通过一种价值管理为物理形式的管理。
因此，财务管理是企业管理活动的基础，是企业管理的中心环节。
2、财务管理在各方面的生产经营和整个过程，根据它的意义，我们可以总结四大要素的财务管理，包括筹资管理、投资管理、营运资本管理、利润分配管理。
(三)财务管理和企业管理有广泛的联系在商务活动、财务管理的触角延伸到每一个角落，每一个部门的业务将获得服务的资金通过使用接触到金融部门，每个部门应合理使用资金，为了省钱，所以接受部门的指导，受金融系统的约束，以确保提高企业经济效益。
(四)公司财务管理迅速体现公司的生产工作。
所有生产及企业经营活动都最终反映在其财务结果通过会计、分析、比较，你可以检查实施企业生产经营活动的方式，发现问题，找出解决问题的办法。
财务报表分析的外文文献
毕业设计(论文)外文资料翻译系别管理信息系专业财务管理班级姓名学号外文出处/f/22323844.html?from=like附件 1.原文；2.译文2012年3月1.原文Financial statement analysis - the use of financial accountinginformation.Many years. Reasonable minimum current ratio was confirmed as 2.00. Until the mid-1960s, the typical enterprise will flow ratio control at 2.00 or higher. Since then, many companies the current ratio below 2.00 now, many companies can not control the current ratio over 2.00. This shows that the liquidity of many companies on the decline.In the analysis of an enterprise's liquidity ratio, it is necessary to average current ratio with the industry to compare. In some industries, the current ratio below 2.0 is considered normal, but some industry current ratio must be big 2.00. In general, the shorter the operating cycle, the lower the current ratio: the longer the operating cycle, the higher the current ratio.The current ratio compared to the same enterprise in different periods, and compared with the industry average, will help to dry to determine the high or low current ratio. This comparison does not explain why or why low. We can find out the reasons from the by-point analysis of the current assets and current liabilities. The main reason for the exception of the current ratio should be to find out the results of a detailed analysis of accounts receivable and inventory.Flow ratio better than working capital performance of enterprise short-term solvency. Working capital reflect only current assets and current liabilities, the absolute number of differences. The current ratio is also considered the relationship between the current asset size and the size of the current liabilities, make the indicators more comparable. For example, the current ratio between General Motors and Chrysler Motors Corporation. The comparison between the two companies working capital is meaningless, because the two companies of different sizes.Inventory using LIFO France will flow ratio cause problems, this is because the stock is undervalued. The result will be to underestimate the current ratio. Therefore, when compared to using the LIFO method businesses and other costs of the enterprise should pay particular attention to this.Compare the current ratio, analysts should calculate the accounts receivable turnover rate and commodity inventory turnover. This calculation enables the analysis of proposed liquidity problems exist in shouldReceived the views of the accounts and (or) Inventories. Views or opinions on the current ratio of accounts receivable and the deposit will affect the analyst. If the receivables I receivable and liquidity problems, require current ratio higher.Third, the acid test ratio (quick ratio)The current ratio is the evaluation of the liquidity conditions in the current assets and current liabilities. Often, people expect to get more immediate than the current ratio reflect the situation. The acid test ratio (liquid rate) on the relationship of current assets to current liabilities.To calculate the acid test (quick) ratio. From the current assets excluding inventory part. This is because of the slow flow of inventory, the inventory may be obsolete inventory may also be used as a specific creditor's security. For example, the winery's products to Tibet for a long period of time before sold. If you calculate the acid test (liquid) to including wine obstruct inventory will overestimate the enterprise mobility. Inventory valuation, because the cost data may be related to the current price level difference ...Section VI analytical screening proceduresAuditing Standards Description No. 23. Analytical screening procedures, provides guidance for the use of this procedure in the audit. Analytical inspection program goal is to identify significant changes from the business statistics and unusual items.Analytical screening procedures during the audit can run a different number of times, including the planning phase, the audit of the implementation phase and the completion of the audit stage. Analytical inspection procedures can lead to a special audit procedures, such as:Transverse the same type of analysis of the income statement shows an item, such as cost of sales during that period abnormal. This will lead to a careful review of the project cost of sales. The income statement vertical the same type of analysis by comparison with the previous saddle, can be found already for sale to the harmonious proportions of the amount of commodity costs and sales revenue.Accounts receivable turnover ratio and industry data comparison may show the typical speed of the accounts receivable turnover rate is far below the industry. This shows that a careful analysis of the response to accounts receivable.4 and debt compared to cash flow has significantly decreased ability to repay the debt with internally generated cash flow is essentially dropped.5 aldehyde test ratio decreased significantly, indicating that the ability to repay current liabilities with current assets other than inventory outside is essentially droppedWhen the auditors found that the report or an important trend than the string, the next procedure should be carried out to determine why this trend. This study (survey) can often lead to important discoveries.......Section VI analytical screening proceduresAuditing Standards Description No. 23. Analytical screening procedures, provides guidance for the use of this procedure in the audit. Analytical inspection program goal is to identify significant changes from the business statistics andunusual items.Analytical screening procedures during the audit can run a different number of times, including the planning phase, the audit of the implementation phase and the completion of the audit stage. Analytical inspection procedures can lead to a special audit procedures, such as:Transverse the same type of analysis of the income statement shows an item, such as cost of sales during that period abnormal. This will lead to a careful review of the project cost of sales. The income statement vertical the same type of analysis by comparison with the previous saddle, can be found already for sale to the harmonious proportions of the amount of commodity costs and sales revenue.Accounts receivable turnover ratio and industry data comparison may show the typical speed of the accounts receivable turnover rate is far below the industry. This shows that a careful analysis of the response to accounts receivable.4 and debt compared to cash flow has significantly decreased ability to repay the debt with internally generated cash flow is essentially dropped.5 aldehyde test ratio decreased significantly, indicating that the ability to repay current liabilities with current assets other than inventory outside is essentially droppedWhen the auditors found that the report or an important trend than the string, the next procedure should be carried out to determine why this trend. This study (survey) can often lead to important discoveries.2.译文财务报表分析——利用财务会计信息。
外文文献翻译---中小型企业财务管理中存在的问题及其对策
广东工业大学华立学院本科毕业设计（论文）外文参考文献译文及原文系部会计学系专业会计学年级 08级班级名称 2008级会计（7）班学号 14010807030学生姓名吴智聪2012年 2 月 9 日目录1. 外文译文 (1)2. 外文原文 (5)中小型企业财务管理中存在的问题及其对策中小型企业在中国经济发展中发挥着重要的作用。
统计数据表明，在工商行政管理局登记在册的企业中，中小型企业占了99%，产值和利润分别占总额的60%和40%。
此外，中小型企业所提供了75％的城镇就业机会。
可见其为中国的稳定和经济繁荣作出了重要贡献。
虽然中小型企业在国民经济中占有重要地位，对中国经济发展与社会稳定具有很重大的意义。
但是，中小型企业发展的主要障碍是缺乏有效的财务管理。
本文分析了当前中小型企业财务管理中存在的问题，并就改善中小型企业财务管理提出了相应对策。
1.1 中小型企业的财务管理现状自从21世纪以来，中国的中小型企业的蓬勃发展，在经济增长和社会发展中发挥着非常重要的作用。
据财政部统计数据，直到2005年底，中小型企业总数已超过1000万，占中国企业总数的99%。
中小型企业提供了75％的城镇就业机会，工业企业的总产值、销售收入、实现的利得税和出口额分别占总数的60%、57%、40%和60%，上缴的税收已经接近了国家税收总额的一半。
中小型企业承载着超过75%的技术革新和超过65％的专利发明，他们以其灵活的经营机制和积极创新活动，为经济发展提供了增长的最根本动力。
近年来，中国中小企业的消亡率将近70%，大约有30%的中小型企业存在赤字。
中小型企业应该如何建立现代企业制度，加强财务管理，并科学地进行资本运作以谋求自身的健康发展，是我们密切关注的一个问题。
1.2 中小型企业财务管理中存在的问题⑴财务管理理念滞后，而且方法保守中小型企业由于管理者自身知识水平的限制，使得企业的管理能力和管理质量较低。
他们的管理思想已经不适合现代企业，并且大多数企业领导人缺乏财务管理的理论和方法，忽视了企业资本运作的作用。
财务管理毕业论文外文文献及翻译
LNTU Acc公司治理与高管薪酬：一个应急框架总体概述通过整合组织和体制的理论,本文开发了一个高管薪酬的应急办法和它在不同的组织和体制环境下的影响。
高管薪酬的研究大都集中在委托代理框架上,并承担一种行政奖励和业绩成果之间的关系.我们提出了一个框架,审查了其组织的背景和潜在的互补性方面的行政补偿和不同的公司治理在不同的企业和国家水平上体现的替代效应。
我们还讨论了执行不同补偿政策方法的影响，像“软法律”和“硬法律”。
在过去的20年里,世界上越来越多的公司从一个固定的薪酬结构转变为与业绩相联系的薪酬结构,包括很大一部分的股权激励。
因此，高管补偿的经济影响的研究已经成为公司治理内部激烈争论的一个话题.正如Bruce，Buck，和Main指出，“近年来,关于高管报酬的文献的增长速度可以与高管报酬增长本身相匹敌。
”关于高管补偿的大多数实证文献主要集中在对美国和英国的公司部门，当分析高管薪酬的不同组成部分产生的组织结果的时候。
根据理论基础，早期的研究曾试图了解在代理理论方面的高管补偿和在不同形式的激励和公司业绩方面的探索链接.这个文献假设，股东和经理人之间的委托代理关系被激发，公司将更有效率的运作，表现得更好.公司治理的研究大多是基于通用模型-—委托代理理论的概述,以及这一框架的核心前提是,股东和管理人员有不同的方法来了解公司的具体信息和广泛的利益分歧以及风险偏好.因此，经理作为股东的代理人可以从事对自己有利的行为而损害股东财富的最大化。
大量的文献是基于这种直接的前提和建议来约束经理的机会主义行为，股东可以使用不同的公司治理机制,包括各种以股票为基础的奖励可以统一委托人和代理人的利益.正如Jensen 和Murphy观察,“代理理论预测补偿政策将会以满足代理人的期望效用为主要目标。
股东的目标是使财富最大化；因此代理成本理论指出，总裁的薪酬政策将取决于股东财富的变化。
”影响积极组织结果的主要指标是付费业绩敏感性，但是这种“封闭系统”法主要是在英美的代理基础文献中找到,假定经理人激励与绩效之间存在普遍的联系，很少的关注在公司被嵌入的不同背景。
财务管理外文文献及翻译
附录A财务管理和财务分析作为财务学科中应用工具。
本书的写作目的在于交流基本的财务管理和财务分析。
本书用于那些有能力的财务初学者了解财务决策和企业如何做出财务决策。
通过对本书的学习，你将了解我们是如何理解财务的。
我们所说的财务决策作为公司所做决策的一部分，不是一个被分离出来的功能。
财务决策的做出协调了企业会计部、市场部和生产部。
无论企业的形式和规模如何，财务原理和财务工具均适用。
就像对小规模的私营企业而言存在如何筹资的问题，大企业面临所有权和经营权分离时出现的代理问题。
不管公司的规模和形式是如何的，公司财务管理的基本原理是一样的。
例如，无论是独资企业做出的决策还是大企业做出的决策，今天一美元的价值都高于未来一美元的价值。
我们所说的财务原理和财务工具适用于全球的企业，不仅限于美国的企业。
虽然国家习惯和法律可能与国家的原则理论存在着不同，但财务管理用到的工具是一样的。
例如，在评估是否要买一个特殊设备的价值时，你需要评估企业未来现金流的发生（设备成本和支出的时间和设备的不确定性），这个企业位于美国、英国还是在其他的地方?此外，我们相信拥有强大的财务原理和数学相关工具的依据对于你了解如何做出投资和财务决策十分必要。
但是建立这种依据比不费力。
我们试图帮你建立这种依据的途径是通过直觉提出财务原理和财务理论。
而不是原理和证据。
例如，我们引导你通过数字和真实例子对资本结构原理产生直觉，而不是利用公式和证据。
再者我们试图帮助你通过仔细的逐步的例子和大量数据处理财务工具。
财务管理和财务分析分为7个部分。
前两个部分（第一部分和第二部分）涉及到基础部分，它包括财务管理、估价原则的目标以及风险和回报之间的关系。
财务决策涉及到第三、四、五部分的内容，我们提出了长期投资管理（通常被称为资本预算）的长期来源、管理和资金管理工作。
第六部分涉及到财务报表分析，它包括财务比率的分析，盈利分析和现金流量分析。
最后一个部分（第七部分）涉及到一些专业论题：国际财务管理，金融结构性金融交易（例如资产证券化），项目融资，设备租赁贷款和财务规划策略。
财务管理类本科毕业论文外文翻译(原文+译文)
财务管理类本科毕业论文外文翻译〔原文+译文〕财务管理类本科毕业论文外文翻译译文：[美]卡伦·A·霍契.《什么是财务风险管理？》.《财务风险管理要点》. 约翰.威立国际出版公司,2022:P1-22.财务风险管理尽管近年来金融风险大大增加，但风险和风险管理不是当代的主要问题。
全球市场越来越多的问题是，风险可能来自几千英里以外的与这些事件无关的国外市场。
意味着需要的信息可以在瞬间得到，而其后的市场反响，很快就发生了。
经济气候和市场可能会快速影响外汇汇率变化、利率及大宗商品价格，交易对手会迅速成为一个问题。
因此，重要的一点是要确保金融风险是可以被识别并且管理得当的。
准备是风险管理工作的一个关键组成局部。
什么是风险？风险给时机提供了根底。
风险和暴露的条款让它们在含义上有了细微的差异。
风险是指有损失的可能性，而暴露是可能的损失，尽管他们通常可以互换。
风险起因是由于暴露。
金融市场的暴露影响大多数机构，包括直接或间接的影响。
当一个组织的金融市场暴露，有损失的可能性，但也是一个获利或利润的时机。
金融市场的暴露可以提供战略性或竞争性的利益。
风险损失的可能性事件来自如市场价格的变化。
事件发生的可能性很小，但这可能导致损失率很高，特别麻烦，因为他们往往比预想的要严重得多。
换句话说，可能就是变异的风险回报。
由于它并不总是可能的，或者能满意地把风险消除，在决定如何管理它中了解它是很重要的一步。
识别暴露和风险形式的根底需要相应的财务风险管理策略。
财务风险是如何产生的呢？无数金融性质的交易包括销售和采购，投资和贷款，以及其他各种业务活动，产生了财务风险。
它可以出现在合法的交易中，新工程中，兼并和收购中，债务融资中，能源局部的本钱中，或通过管理的活动，利益相关者，竞争者，外国政府，或天气出现。
当金融的价格变化很大，它可以增加本钱，降低财政收入，或影响其他有不利影响的盈利能力的组织。
金融波动可能使人们难以规划和预算商品和效劳的价格，并分配资金。
财务管理外文翻译
财务管理外文翻译Corporate Purchasing and payment of internal accountingcontrol system designLars Ny bergSpeech by Mr Lars Ny berg, Deputy Governor of the Severs Risks bank, at HQ Bank, 15October 2008.From Wikipedia, the free encyclopediaAbstractThis article discusses the procurement and payment of the basic system of internal accounting controls, and in accordance with its business processes, detailing the implementationof the relevant control points control measures.Keywords: procurement and payment; accounting controlProcurement and payment business is an enterprise payment of money, to obtain goods or services of the process is production and operations management is a major componentis the enterprise survival and development. Therefore, enterprises should develop procurement and payment business of internal accounting control system, a sound business records control systems, to strengthen its control over key points of business processes, implementation of the procurement decision-making areas of mutual restraint and supervision. First, purchasing and payment definition of internal accounting controlProcurement and payment of internal accounting control refers to regulate corporate purchasing and payment behavior, the procurement and payment process to prevent errors and fraud to ensure that the procurement to meet the production and sale under the premise to minimize procurement costs and take a series of control measures.Second, procurement and payment transactions of the basic system of internal accountingcontrolsIn order to give full play to the procurement and payment business the role of internal accounting controls for the content of the procurement and payment services should be designed following the procurement and payment transactions of the basic system of internal accounting controls.(A) is incompatible with official positions for division of labor system 1, please purchase and approval. Enterprises purchasing items needed by the user departments according to their application and approved by the responsible persons in charge of procurement for approval; 2, inquiry and identify suppliers. Corporate purchasing department and relevant departments should participate in inquiry procedures and identify suppliers; 3, procurement of contracts and auditing. Corporate purchasing department should be prepared under the purchase order or contract and authorized department or officer review, approval or appropriate audit; 4, procurement and acceptance. Purchasing staff can notwork at the same time as acceptance of goods; 5, procurement, inspection and related accounting records. Corporate procurement, inspection and accounting record keeping functions should be separatedin order to ensure the authenticity of the number of procurement and procurement price, quality, compliance, procurement records and accounting accuracy; 6, the implementation of payment processing and payment. Corporate payment processing and payment of the executors of people should be separation of duties. (B) authorize the examination and approval systemEnterprises should make it clear people are purchasing and payment processing business, authorized to approve methods, powers, procedures, responsibilities and related control measures to require managers to conduct procurement and payment business terms of reference and work requirements. According to the procurement and payment services, control of the approval points include: 1, the enterprise's production planning department generalorders according to customers or to sales forecasting and inventory requirements analysis to determine the production licenses; 2, business capital expenditures and lease contracts are usually will be special authorization which only allowed a particular officer requisitions; 3, enterprises are an important and highly technical procurement business, shall organize experts to conduct feasibility studies, implementation of collective decision-making and approval, to prevent serious losses caused by errors in the decision-making; 4, procurement contracts Thesigning is subject to the approval of authorized personnel; 5, purchasing the payment of money shall be subject to the approval of authorized personnel. (C) control of business recordsProcurement and payment transactions for the realization of internal accounting control objectives, the enterprise should establish requisitions, contracts, acceptance of orders, warehousing and other settlement documents as the carrier single of the business recordscontrol system. In this system should be numbered consecutively in the certificate, record, signature stamp, so that account card, account payments, account form, accounts are, and check ID signed certificate with the records according to the procedures required to deal with, so that can effectively prevent the economy from Business omission and duplication, and check whether there is fraud.procurement and payment business processes, internal accounting controlsIn general, the procurement and payment business processes,including requisitioning, procurement operations, warehousing inspection, payment settlement, according to China's "internal accounting control standards - Procurement and Payment (Trial)", enterprises should be strengthened at least the following control point of control.(A) Please purchaseProposed goods and services need to be part of the beginning of the procurement, companies can be different depending on the need to developa system of requisitions. Production and operation are more demand for raw materials, spare parts and other items, usethe departments to budget for the upcoming issue of production orders, etc. fill requisitions by the purchasing department, finance department, business department staff to participate in the requisition The audit, authorized by the corporate head of purchasing for approval. Please purchase a single-type triple, indicating the requisitioning office, requisitionsfor the goods name, specifications, quantity, requested arrival date and purpose and so on. Important please purchase goods or services shall be subject to the decision-making demonstration and a special approval procedures; Pro Star items needed, usually by the user according to actual needs directly without going through the purchasing department signed or ratified. However, users are generally in requisitions to explain the purpose and use of requisition by the use of department heads for approval, and Finance department consent, to pay the purchasing department to conduct procurement; urgent needs to develop a special request to buy a special approval process; special reason needed Cancel requisition application, originally requested the purchase department should inform the purchasing department to stop purchasing, the purchasing department should be in the originalrequisitions stamped "withdrawn" stamp, and returned to the requisitioning department. (B) InquiryIn order to ensure a transparent pricing mechanism, enterprisesshould develop a reasonable inquiry process and focus on relevant information about the supplier. Control measures are: 1, on a regular basis to understand the basic information providers, such as product price, quality, delivery conditions, reputation, service and supplier of equipment status,technical capability and financial condition, etc., in order to provide reliable informationon corporate purchasing decisions; 2, pairs of potential suppliers should be on its quality, technical, financial status of the feasibility of the survey; 3, and important for the bulk procurement of goods,should be established by the procurement, technology and other departments involved in quality than parity system, considering the price, quality, delivery conditions, credibility and after-sales service, etc.; 4, can be used for certain procurement tender, procurement of side items to meet the quality, delivery time required in the ci rcumstances, in an open manner, the bidding would not regard theprice as the only factors; 5, for the piecemeal procurement of goods,due to low purchase price is not high, using the above-mentioned procurement costs will be too high, generally authorized to providedirect procurement, but also should be formed by independent random unannounced visits to the personnel system; 6, on the The above factors determine the target price, and in consultation with the relevant suppliers in order to achieve the best price. (C) ProcurementInquiry procedure is completed, procurement departments are required to make the following decisions: 1, according to the assets is stored, identify the procurement of goods andquantity of the batch; 2, according to inquiry control system, choose the most beneficialto production and lowest cost suppliers; 3, will be invited to purchase a single retirement requisitioning departments together to show their reply; a joint preparations for the financial sector retirement funds; a joint purchasing department as the basis for the signing of purchase and sales contracts.(D) ContractPurchasing departments should promptly signed a contract with the supplier, the contract must be in accordance with the provisions of the procurement authority by the authorized persons at all levels of approval to. Contract type a triple, a cross-vendor delivery request, a hand from the custody of the purchasing department is responsible for the implementation of the contract, a contract by the Finance department to oversee the implementation. Small number of certain purchases, are not frequently purchased items, you can not sign a contract and direct purchase, in order to simplify procedures, speed up the purchase rate. Some enterprises in order to replace purchase orders for contracts, order the elements must be designed to complete, usually a type triple, and numbered consecutively.(E) AcceptanceAcceptance officer under orders, contracts and other documents onthe procurement of goods varieties, specifications, quality and other relevant content inspection. Inspection personnel to points, had said or measuring the number of items and other means to verify the correctness. The extent possible, the quality of goods within the inspection. Experience, items collected by the acceptance of entry, according to members of a single acceptance.Acceptance of a single check and accept the custody officer underthe quantity and quality of physical and fill storage lists, and specify the supplier name, receipt date, item name, quantity, quality, and so on. Warehousing unitary triple, a joint retention of registered warehouse ledger; a joint by the Finance department, handle settlement; a joint return the purchasing department with the purchase and sale contracts, requisitions after the induction for the record check.(F) paymentsFinancial sector invoices, shipping orders, acceptance of orders, storage, and other relevant documents a single examination, and contract reconciliation, approval by the companiesauthorized to handle settlement provider. Payment after theexpiration of timely payments in order to maintain good business credit. Procurement need to pay in advance or deposit shall be paid only after proper authorization, and must be received from suppliers related to the Notes. For enterprises to adopt credit purchase items, thus theformation of the debt settlement business must also be strengthened controls. Specific requirements are:1, recorded accounts payable invoices and other documents must be authorized by the Company are recorded only after approval; 2, by specialized personnel on a regular basiswith suppliers check their accounts, if the reconciliation was found, it should promptly identify the cause clarify responsibilities,according to the relevant regulations to ensure that the accounts ofboth sides in line; 3, according to both a pre-agreed conditions and timely liquidation of debt, payment arrears, the basis of the relevant certificate, the registration books of account.In practice, enterprises should be based on the procurement and payment business, the specific characteristics, and constantly improve and revise its system of internal accounting controls to ensure that business activities in an orderly and efficient operation.References:1, the Ministry of Finance. Internal accounting control standards - the basic norm (trial).Accounting (2001) 41.2, the Ministry of Finance. Internal accounting control standards - Procurement and Payment (trial). Accounting (2002), No. 21.3, internal accounting control system Practice [M]. Democracy andthe building of Press,2004.From Wikipedia, the free encyclopedia企业购买和支付的内部会计控制系统设计Lars Ny bergSpeech by Mr Lars Ny berg, Deputy Governor of the Severs Risks bank, at HQ Bank, 15October 2008.From Wikipedia, the free encyclopedia摘要本文讨论了采购和付款的基本系统的内部会计控制，并根据其业务流程，详细说明了实施相关的控制点控制措施。
企业集团财务管理研究外文文献翻译2015年中文译文3600字
文献出处:Cohen R, Wright A. The Research of Enterprise Group Financial Management [J]. Journal of Management, 2015, 3(2): 40-55.原文The Research of Enterprise Group Financial ManagementCohen R, Wright AAbstractEconomic globalization, making the information flow, cash flow, logistics, etc are beyond geographical high-speed flow. In this economic environment, the enterprise group's investment and financing, the production and business operation decision as fast and exact, and the decision depends on the quick access to information quickly; Must depend on access to information. In this case, the enterprise group is responsible for internal and external financial information collection; to generate the importance of financial management work is all the more important. Appropriate mode of enterprise group financial management can help enterprise group effectively avoid the financial risk in the process of development, improve the management benefit, improve market competitiveness, thus enabling enterprise groups become bigger and stronger, and keep its healthy and sustainable development.Key words: Enterprise group; financial management; Mode selection1IntroductionAt the beginning of the 20th century, the enterprise group is the important form of the modern economic organization form in European and American some developed industrialized countries. Then this kind of enterprise groups all over the world plays an important role in the economic activities. Some big group and big enterprises with its huge capital strength, advanced technology strength, large organization structure, the first-class management level, and diversified cultural background, have different national, regional and national economic and social life has a great influence. Large, very large, and even multinational enterprise group, play an important role in the world economy. It can be said that a country has the quality and quantity of enterprise group, reflected the country's market economy developmentlevel and the comprehensive competition ability of the enterprise. In order to enhance the management level, improve the competitive ability of enterprises, enterprise group’s calls for a new management mode, and as the management the core of financial management, the eager degree is higher. So, we must explore under the enterprise group financial management mode, study what kind of financial management model can apply to the enterprise group, to meet the rapid development of modern enterprise group.2 Literature reviewAs early as in 1910, the American scholar mead (Meade) published the first studies the financing of a company's financial management work of the company's financial, David (Dewing) in 1938 and Leon (Lyon) published the company's financial policy and the company and its financial problems. These works mainly studies how to raise capital, formed as to research in corporate finance as the center of the traditional financial management theory "school of thought.1929-1933 economic crisis, many companies have realized that the task of financial management and is not only the financing problems, scientific management should also include the funds and the use, only pay attention to the efficient use of funds, keep reasonable capital structure, and strictly control the financial revenues and expenditures, to make the business in an impregnable position.30 s, therefore, the focus of the financial management started from expansionary external finance, the defensive internal control transfer of funds, all kinds of financial goals and budget, debt restructuring, asset appraisal, and maintaining the solvency problems, has become the important content of financial management research during this period. From the stock market appears in the 1950 s, with emphasis on the corporate finance, financial management pattern research, to mature market economy, with emphasis on the cash management, financial management pattern research, to form the system of investment activities, with emphasis on the capital management, financial management pattern research and development to today, with the economic globalization puts forward new requirements of enterprise group financial management mode. From 1958 to 1961, Miller and Modigliani Miller (Modigliani) through a large number of empiricalresearch, puts forward the famous MM theorem, namely in the efficient securities market, the company's capital structure and dividend policy have nothing to do. During this period, in order to study the financial decision-making as the main content of "new financial theory" has been formed, the essence of which is pay attention to the beforehand control of financial management, emphasis will be closely connected with its economic environment, with asset management decisions as the center, the financial management theory to promote a big step-In 1964 and 1965, the famous American financial management experts sharp (William. F.S harped) and linter (J.L inner) in Ma Kiwi done in-depth research, on the basis of the capital asset pricing model is proposed. The emergence of this theory marks another leap forward development of financial management theory. By financial management expert’s sharp capital asset pricing: risk under the condition of market equilibrium theory is considered to form makes a significant contribution to the theory of financial management. After the 70 s, financial tool innovation make the company contact in financial markets is increasingly strengthened. Warrants, financial futures and is widely used in corporate finance and foreign investment activity, promote the developing and perfecting financial management theory. Black (F.B lack) and others created the option pricing model; Ross arbitrage pricing theory is proposed. After the 80 s, the enterprise financial management into a new stage of deepening development, and development in the direction of internationalization, high-precision, computerization and networking. Increasingly along with the economic globalization, international trade and multinational business active unprecedented, foreign exchange risk management, investment analysis, international company financial performance evaluation, etc, become the focus of the financial management, to create a new financial management -- international financial management; With mathematical method, optimization theory and computer and other advanced methods and means in the application of financial management, the company began to develop in the direction of accurate financial analysis.3 Enterprise group financial management objectives and principles3.1 The goal of enterprise group financial managementGoal refers to the behavior or to achieve the desired results. Enterprise group financial management goal is to show the enterprise group to achieve the purpose of through a series of financial activities. For enterprise group, the financial management goal should include two levels, the first level is the enterprise group, the basic goal, auxiliary target at the second level is the enterprise group.Basic target enterprise group and single enterprise financial management goal is consistent, namely with minimal input to obtain the biggest benefit. As more corporate economic association, the enterprise group is to profit as the goal, the financial management goal is associated with enterprise multiple interest groups, is that the interest groups work together and the result of compromise. In a certain time and certain conditions, a certain interest groups may play a leading role, but from the point of enterprise long-term development, not only emphasize particular interest group interests, while ignoring other group's interest. In theory, the goal of the various interest groups is willing to compromise for the long-term stable development of enterprises and enterprise value increasing, the various interest groups to achieve their ultimate goal. So, to the enterprise value maximization as the goal of financial management, than to maximize shareholder wealth as a more scientific financial management target. Enterprise value maximization is reasonable on the enterprise financial management, using the optimal financial policy, gives full consideration to the time value of money and the relationship between risk and reward, on the basis of the guarantee enterprise long-term stable development of the enterprise value maximum.3.2 The principle of enterprise group financial management3.2.1 Integrity principleEnterprise group as a benefit-sharing, risk-sharing legal interests, their financial behavior not only stand in the perspective of member enterprises, and should be based on the interests of the whole enterprise group should be even from the perspective of the whole social stability and healthy development of the economic consideration. Local are subject to the needs of the whole, a single enterprise to obey the needs of the development of enterprise groups, enterprise group are subject to the needs of social development.3.2.2 Non-profit principleEnterprise group as the main body of market economy, the pursuit of economic interests, drive the risk-averse is the eternal law, is the foundation of its existence and development. It contains two meanings: one is the enterprise group in foreign investment or other associated with external yields should consider when financial activities;2 it is enterprise group in the internal financing, borrow money to consider these activities can bring economic benefits to enterprise groups, should be appropriate to introduce the market mechanism.3.2.3 Balance principleEnterprise group members in the size, position, there are differences in such aspects as development stage, so the enterprise group financial management should pay attention to the balance principle, on the one hand, the enterprise group financial management process, should not only to the enterprise group's "sunrise industry", "chatoyant enterprise" areas, and to maintain fairness and justice, to ensure member enterprise responsibility, right and benefit, the combination of privileges given to individual companies to prevent, affect the enthusiasm of other members of the enterprise; Enterprise group financial management, on the other hand, both must strictly implement the rules and the relevant financial policies, systems, and flexible according to different conditions to coordinate the relationship between the various stakeholders.3.2.4 Long-term principleEnterprise group established aim is to achieve integration of resources integration synergy effect and management, achieve scale economic benefit, and to establish the group's overall market competitive advantage, which can be in an impregnable position in the market competition, long-term existence and continuous development, so the enterprise group financial management to obey and serve the long-term development strategy of enterprise group, don't care about a moment of gain and loss, short-term financial arrangements are subject to long-term planning.4 The main content of the enterprise group financial management mode4.1 The financial management targetFinancial management goal is to show the enterprise financial management activities can hope to achieve the result of the research on financial management goal, is helpful to optimize the structure of financial management theory and effectively guide the financial management practice; Scientifically set up financial management goal, which is beneficial to optimize the financial behavior, and thereby forms a benign circle of financial management. On enterprise financial goals, at present there are mainly three kinds of different points of view: the profit maximization, stockholder wealth maximization, and maximize the enterprise value. However enterprise group in the economic system and enterprise different development period, the enterprise group with other ownership enterprises in the financial management target is different, enterprise group should be based on the actual itself, establish enterprise group financial management target.4.2 The financial management organizationFinancial management organization structure is the operation of enterprise financial management organization guarantee, is the financial management mode of external performance and visual performance. Group of financial institutions should be according to the different situation of enterprise group and the group's hierarchy to build. Group financial organizations set usually has two forms: one is the development of the enterprise group is a principal company (enterprises) as the core, the development of enterprise group of various functional departments will be attached to the main body on the various functions of the company management department, then the main body enterprise established by the finance department is not only the main body of enterprise, and enterprise group finance department.2 it is enterprise group is made up of different industries or different products multiple enterprise established, group finance department to reset at this moment, how to set up, by the group company according to the specific situation to decide. Generally speaking, in a major enterprises as the core, the subsidiary is less, mutual relations between the production and operation of close group, the main body of enterprise financial. Larger workload, his management quality directly affects the group's financial position and performance, group, then more tend to use the first form. Butwhen enterprise group to large-scale development, subsidiary, more diversified, between the independence of the strong, group is to set up independent strong financial management department.4.3 The financial management systemEnterprise group financial management system is refers to the management of headquarters or parent company of enterprise group financial management of all aspects of Quenelle relations, regulating the subsidiary members of the basic system of enterprise financing behavior as determined, referred to as "financial management system, including the financial organization system, financial decision-making system, financial control system of three main aspects.4.4 The financial strategyEnterprise group is aimed at giving full play to the advantages of resources aggregation, in order to make the resources of the enterprise group can really together and benefit, group headquarters must be of strategic management in the first place, that is, financial management must be to serve the group's business strategy for the purpose to develop their own financial strategy. Financial strategy is the enterprise in order to win in the fierce competition to obtain long-term gains as the guidance, through to the enterprise of the industry environment, their own capabilities and resources to carry on the full analysis, in view of the enterprise financing, investment and financial activities such as the allocation of funds make a set of system, long term action plan. When making enterprise financial strategy must take into consideration of the enterprise group may encounter difficulties. Enterprise financial strategy basically has the following three types: type expansionary financial strategy, tighter financial strategy, the steady financial strategy.5 Enterprise group financial management modesEnterprise group financial management to the market as the guide, to the capital as the link, with modern enterprise system as the guarantee, the rational allocation of enterprise group assets, giving full play to the advantages of group, improve the efficiency of capital operation, according to the group company and between members of the enterprise financial management purview division is different, thedomestic enterprise group financial management mode can be divided into "authoritarian" and "distributed" and "harmony" three kinds of type.5.1 "Authoritarian" financial management modesAdopt the mode of enterprise group, most of the focus on the parent company, financial rights to take strict control and unified management, subsidiary to the parent company in the centralized financial management mode, the rights of the parent company, with its original capital subsidiary will be major financial focus to the parent company, and the infiltration of the parent company financial management rights and extends to the subsidiary. Group the board of directors of the company divided the body of the purse strings is dashing (or manager), general manager, deputy general manager, financial manager (finance department) and the financial functional departments, the four levels are the exercise of the body of the purse strings. Lead to enterprise group financial management centralized principle is: to ensure the consistency of enterprise group internal financial target, reduce the enterprise internal members of the phenomenon of "insider control”; to achieve the maximization of corporate interests; to effectively concentrated resources for the strategic adjustment of investment direction.5.2 "Distributed" financial management modeDistributed mode, financial management is to point to in accordance with the principle of importance for the member enterprises group co., LTD. And appropriate to the division of financial control, management and decision-making, group company just focus on the direction and strategic issues. Adopt the mode of enterprise group, subsidiary has sufficient financial management decision-making power, and the management of the subsidiary to the parent company is given priority to with indirect management. It gives the subsidiary fully financial freedom, play the enthusiasm of the subsidiary, make it adapt to the complex financial environment, the parent company mainly in accordance with the contract specifications such as subsidiary financial behavior.5.3 "Compatibility" type financial management modes"Harmony" is centralized and decentralized financial management financialmanagement. This is mainly due to the above two models appeared more obvious flaws, this model only arises at the historic moment.” Harmony" is refers to the enterprise group financial management according to the product, service, customer or region is divided into business department, autonomy in operation of the large enterprise group headquarters awarded the department, to be able to like independent enterprises operate independently according to the market situation, have the authority of financial decisions. According to the parent company centralized degree is different, this kind of management model and can be divided into two types of relative centralization and relative separation of powers. Relatively centralized model mainly embodies the advantages of centralized, avoided due to power is too concentrated, a subsidiary of a lack of enthusiasm and vitality, but also to carry out effective control subsidiary to the parent company. Relatively decentralized model not only reflects the decentralized advantages, and strengthen the group's internal coordination.译文企业集团财务管理研究Cohen R, Wright A摘要经济全球化，使得信息流、资金流、物流等都在跨越地域高速流动。
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出处Fundamentals of Management.作者： [M].Prentice Hall ,2001(3)财务管理问题研究在市场经济中，管理是决定企业生存和发展的重要性。
近年来，由于意识形态偏见在认识和历史原因，许多的部财务管理制度不健全给财务管理带来混乱的客观理由，导致一些缺乏部监督机制、发生假帐或者账户外设的直接导致的混乱及财务管理效率低下的企业。
这是来自经验的证明。
因此，加强财务管理，建立健全部财务管理制度已经成为企业不可或缺的条件。
首先，企业应当建立健全部财务管理制度。
(一)建立部财务管理系统是为适应社会主义市场经济体制的客观要求，企业在市场竞争中生存、发展，就必须遵循市场经济的要求规金融行为；必须按照市场经济的要求融资、经费使用和利益分配，提高生产和操作，提高企业的经济效益，从而增强自己的竞争力以实现经济增长，改变公司经营方式以适应市场经济的客观要求。
(二)建立健全部财务管理系统是企业管理的在要求1、财务管理是企业管理的基础，是一切企业管理活动的中心环节。
部财务管理公司的资金管理活动与形式的价值，主要基于成本管理和资金管理为中心，通过一种价值管理为物理形式的管理。
因此，财务管理是企业管理活动的基础，是企业管理的中心环节。
2、财务管理在各方面的生产经营和整个过程，根据它的意义，我们可以总结四大要素的财务管理，包括筹资管理、投资管理、营运资本管理、利润分配管理。
(三)财务管理和企业管理有广泛的联系在商务活动、财务管理的触角延伸到每一个角落，每一个部门的业务将获得服务的资金通过使用接触到金融部门，每个部门应合理使用资金，为了省钱，所以接受部门的指导，受金融系统的约束，以确保提高企业经济效益。
(四)公司财务管理迅速体现公司的生产工作。
所有生产及企业经营活动都最终反映在其财务结果通过会计、分析、比较，你可以检查实施企业生产经营活动的方式，发现问题，找出解决问题的办法。
在特定的财务结果反映的数目和情况的权威。
在商业管理，无论是否适当的决策水平的技术，生产和销售是平稳的，并且能从财务指标迅速反映。
第二，部财务管理体制很难建立的主要原因(一)市场经济对部财务管理体制的商业冲击随着市场经济发展，一些单位片面强调企业所有权和管理权限，放宽对部财务管理，造成不同程度的会计工作的基础上的弱化、山体滑坡和甚至混乱。
特别是在：1、根据国家规定，建账金融体系的建设，不要求建账导致帐目有些混乱；2、或客户的周边假帐隐匿真实财务状况和商业经济的结果；3、违反财务纪律，未经授权的保有、转移的国民收入，建“小金库”；4、违反财务会计制度，乱挤毫无根据的成本、免费注销或增加费用、降低利润损失，导致会计信息的严重失真。
(二)企业财务人员整体素质不高带来强烈的财务管理意识作为一个公司的财务人员是起草的部的财务系统，也是一个主管和执行者。
因此，公司全体员工的工作能力水平的服务质量，在建立部财务系统和这一制度的实施中发挥着重要作用。
但是相当一部分作为公司的财务人员主观和客观因素的影响，很难完全承担发展的部财务管理系统的功能，主要从事：1、有相当部分理财人员因不熟悉新的企业金融体系、业务不精、主动性不够强，而无法启用；2、有恐惧的企业财务人员，怕会得罪领导，害怕失去一件容易的工作；3、地位本身甚至不是片面的建立和健全部财务管理体制是一种不涉及到他们自己的领导责任。
第三，建立健全系统的部财务管理措施因为上述原因分析，建立健全部财务系统，可从以下几方面：(一)加强领导，统一思想，提高知名度加强宣传和教育，通过教育和提倡给企业主和财务人员，能够充分理解财务管理的重要性、必要性和企业部的相关性，建立了完善的部财务管理系统相结合，与现代企业制度的深化企业改革，转换企业经营机制的总和。
为了调动更加稳健的系统，对商业领导承认错误、正确思维、继续发扬传统的优秀作风、艰苦工作并促进工作的健康发展的限制越大。
(二)加强企业财务人员培训，强化财务人员道德素质1、通过一系列的培训课程、讲座、课程和研讨会和其他的手段来加强公司财务人员培训，使财务人员增进对市场经济理论的学习，以提高财务人员的会计理论水平和事业机会。
2、加强财务人员的职业道德，大力发扬改革开放以来金融战线的公司出现的先进人物和行为，大部分财务人员感觉到职业道德培训和专业伦理道德对做好自己的工作的重要性。
(三)金融机构应该加强引导和推动建立企业部财务制度金融部门应该建立和完善企业部财务管理制度和实施企业自治，推进企业转换经营机制，建立现代企业制度。
书面指导是必要的组织样本，帮助公司促进咨询和指导，加快推广应用价值。
总之，财务管理的目标企业的财务活动，处理财务关系组织以满足基本的目的，决定了财务管理的基本方向。
财务管理是企业的出发点。
反映企业财务管理之间的平衡，利益集团是一种综合反映各因素之间的相互作用。
企业是企业财务管理系统对企业财务管理、财务工作发展的企业制度。
根据有关法律、法规，企业开发了在特殊情况下的金融系统。
在实践中，对规和引导企业的良性发展，发挥着重要作用。
Financial management problems researchIn a market economy, the management is to determine the importance ofenterprise survival and development. In recent years, due to ideologicalbias in understanding and some historical reasons, the objective reasonswhy the number of internal financial management system is not sound financial management to cause confusion, resulting in some lack of internal oversight mechanisms, occurring false accounts or accounts peripherals account. Adirect result of confusion in financial management and poor efficiency of enterprises. This is the proof from experience. Therefore, the strengtheningof financial management, establish a sound internal financial managementsystem has become a business imperative.First, enterprises should establish a sound system of internalfinancial management.(A) The establishment of internal financial management system is toadapt to the socialist market economic system, the objective requirementsof enterprises to survive in market competition, and development, we mustfollow the requirements of market economy norms financial behavior. Thatmust be in accordance with the requirements of market economy financing,use of funds and distribution of benefits, improve production and operations,improve the economic efficiency of enterprises, thereby enhancing their competitiveness in order to achieve economic growth, to change the waycompanies adapt to market economy objective requirements.(B) Establish a sound internal financial management system is aninherent requirement of enterprise management1、Financial management is the basis for all management activities,is the central link in enterprise management. Internal financial managementof the company's funds management activities and the form of value, mainlybased on cost management and capital management as the center, through aform of value management, to physical form of management. Thereforefinancial management is the basis for all management activities, the centrallink in enterprise management.2、Financial management throughout all aspects of production andoperation and the entire process. According to its meaning, we can summarizethe four main elements of financial management, including fund-raising management, investment management, working capital management and profitdistribution management.(C) financial management and business management all have extensivecontactIn business activities, financial management of the tentaclesstretched to every corner of business, each department will be servicedthrough the use of funds into contact with the financial sector, each sectorshould in the rational use of funds, to save money and so accept whatDepartment guidance, subject to the constraints of financial systems inorder to ensure the improvement of economic efficiency of enterprises.(D) Fast Company's financial management reflects the company'sproduction operations.All production and business activities of enterprises, are ultimatelyreflected in the financial results up through the accounting, analysis, comparison, you can check the implementation of enterprise production andbusiness activities, and finding problems, find solutions to the problem.In particular financial results reflect the number and circumstances of the authoritative. In business management, regardless of whether theappropriate decision-making level of technology, production and marketingis smooth and other areas can be quickly reflected from the financialindicators.Second, internal financial management system is difficult toestablish the main reason(A) Of the market economy on the business impact of internal financial management system As the market economy further, some units of one-sided emphasis oncorporate ownership and management rights, to relax the internal financial management, resulting in varying degrees of accounting based on the workof the weakening, landslides and even chaos. In particular in:1、According to state regulations, prepare accounts of the financialsystem does not require the construction, prepare accounts but the accountsThough some confusion;2、Account or accounts peripheral false accounts, concealing the truefinancial condition and business economic results;3、Violation of financial discipline, unauthorized retention,transfer of national income, "little treasuries";4、Violation of the financial accounting system, mob unjustified costs,free to write off the cost, reduce profits or increase any loss, severedistortion of accounting information.(B) The overall quality of corporate financial officers is not highenough lead to strong financial management awareness As a corporate financial officer is the drafting of internal financialsystems, and also a supervisor and executor. Therefore, the company staffthe ability to work, the level of service quality on the establishment ofinternal financial systems and the implementation of the system plays animportant role. But a considerable part of the company's financial staffas subjective and objective factors, difficult to fully undertake the development of internal financial management system functions, mainly:1、A considerable part of the financial personnel not familiar withthe new enterprise financial systems, business is not fine, initiative isnot strong, was unable to start with;2、There is fear of corporate financial officers, afraid of offendingthe leadership, fear of losing easy work;3、Position itself is not even one-sided view to establish and improveinternal financial management system is a matter of leadership has nothingto do with their own.Third, establish a sound system of internal financial managementmeasuresAnalysis for the above reasons, establish a sound internal financialsystems, available from the following aspects:(A) To strengthen leadership, unity of thinking, to raise awarenessStrengthen publicity and education, through advocacy and educationto business owners and financial officers, are able to fully understand theimportance of financial management within the enterprise, necessity andrelevance, to establish a sound system of internal financial managementcombined with the modern enterprise system, With the deepening of enterprisereform, change their operating mechanism combined. To remove the system morerobust, the greater the constraints on business leaders recognize the error,correct thinking, continue to carry forward the fine tradition of hard workand style, and promote the healthy development of this work.(B) To strengthen the corporate financial staff training and enhancingethics finance staff1、Through a series of training courses, seminars, courses and conferences and other means to enhance the business training corporatefinancial officers, financial officers to enhance the learning of the marketeconomic theory in order to improve the level of financial personnel andaccounting theory of the business.2、Strengthen the financial staff of professional ethics, andvigorously promote the reform and opening up the financial front since thecompany emerged out of the advanced character and deeds, the majority offinancial officers perceived importance of professional ethics training tohigh professional ethics do their jobs.(C) The financial sector should strengthen guidance and promote the establishment of internal financial system The financial departments should establish and improve internalfinancial management system and implementation of enterprise autonomy, andpromote enterprises to change their operational mechanism, establish amodern enterprise system. Written guidance is necessary tissue samples tohelp companies promote counseling and guidance to accelerate the popularization.In summary, the objective of financial management of financialactivities of the enterprise organization, handling financial relationshipsto achieve the fundamental purpose, which determines the basic directionof financial management, financial management is the starting point.Enterprise Financial Management reflects the balance between theinterests of interest groups, is a comprehensive reflection of theinteraction of various factors. Enterprise is the enterprise financial management system for financial management, financial work to develop the..enterprise system. According to relevant laws, regulations and financial system, and developed with the specific circumstances of enterprises. In practice, norms and guiding role to play, the sound development of enterprises played an important role.word 资料。