网络财务管理研究外文文献翻译
财务管理财务分析中英文对照外文翻译文献
覆盖大量的可供选择的债券工具。由于债券市场的改革，出现了由企业发行的可供选择形式的债券工具。在第15章中，向你介绍了三种工具。我们然后致力于第一章提出的由企业负债发行的最具流动性的可供选择企业债券，企业首次发行的资产有价证券。
(文档含英文原文和中文翻译)
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。
1财务管理与分析的介绍
财务是经济学原理的应用的概念，用于商业决策和问题的解决。财务被认为有三部分组成：财务管理，投资，和金融机构：
■财务管理有时被称为公司理财或者企业理财。财务的范围就企业单位的财务决策的重要性划分的。财务管理决策包括保持现金流平衡，延长信用，获得其他公司借款，银行的借款和发行股票和基金。
覆盖项目租赁和项目资金融资。我们提供深度的项目租赁的内容在本书的第27章，阐明项目租赁的利弊，你在本书中会频繁的看到和专业的项目资金融资。项目融资的增长十分重要不仅对企业而言，对为了追求发展基础设施的国家也十分的重要。在第28章，本书提供了便于理解项目融资的基本原理。
早期介绍衍生工具。衍生工具（期货、交换物、期权）在理财中发挥着重要作用。在第4章向你介绍这些工具。而衍生工具被看作是复杂的工具，通过介绍将让你明确它们的基础投资工具特征。在早期介绍的衍生工具时，你可以接受那些评估隐含期权带来的困难（第9章）那些在资本预算中隐含的期权（第14章），以及如何运用隐含期权来减少成本及负债（第15章）。
财务管理专业财务管理和财务分析大学毕业论文外文文献翻译及原文
毕业设计（论文）外文文献翻译文献、资料中文题目：财务管理和财务分析文献、资料英文题目：文献、资料来源：文献、资料发表（出版）日期：院（部）：专业：财务管理班级：姓名：学号：指导教师：翻译日期： 2017.02.14外文翻译原文Financial Management and Analysis is an introduction to the concepts,tools, and applications of finance. The purpose of this textbook is to communicate the fundamentals of financial management and financial analysis.This textbook is written in a way that will enable students who are just beginning their study of finance to understand financial decision-making and its role in the decision-making process of the entire firm.Throughout the textbook, you’ll see how we view finance.We see financial decision-making as an integral part of the firm’s decision-making, not as a separate function. Financial decision-making involves coordination among personnel specializing in accounting, marketing, and production aspects of the firm.The principles and tools of finance are applicable to all forms and sizes of business enterprises, not only to large corporations. Just as there are special problems and opportunities for small family-owned businesses(such as where to obtain financing), there are special problems and opportunities for large corporations (such as agency problems that arise when management of the firm is separated from the firm’s owners). But the fundamentals of financial management are the same regardless of the size or form of the business. For example, a dollar today is worth more than a dollar one year from today, whether you are makingdecisions for a sole proprietorship or a large corporation.We view the principles and tools of finance as applicable to firms around the globe, not just to U.S. business enterprises. While customs and laws may differ among nations, the principles, theories, and tools of financial management do not. For example, in evaluating whether to buy a particular piece of equipment, you must evaluate what happens to the firm’s future cash flows (How much will they be? When will they occur? How uncertain are they?), whether the firm is located in the United States, Great Britain, or elsewhere.In addition, we believe that a strong foundation in finance principles and the related mathematical tools are necessary for you to understand how investing and financing decisions are made. But building that foundation need not be strenuous. One way that we try to help you build that foundation is to present the principles and theories of finance using intuition, instead of with proofs and theorems. For example, we walk you through the intuition of capital structure theory with numerical and real world examples, not equations and proofs. Another we try to assist you is to approach the tools of finance using careful, step-by-step examples and numerous graphs.ORGANIZATIONFinancial Management and Analysis is presented in seven parts. The first two parts (Parts One and Two) cover the basics, including the objective of financial management, valuation principles, and the relation between risk and return. Financial decision-making is covered in Parts Three, Four, and Five where we present long-term investment management (commonly referred to as capital budgeting), the management of long-term sources of funds, and working capital management. Part Six covers financial statement analysis which includes financial ratio analysis, earnings analysis, and cash flow analysis. The last part (Part Seven) covers several specialized topics: international financial management, borrowing via structured financial transactions (i.e., asset securitization), project financing, equipment leasing, and financial planning and strategy.DISTINGUISHING FEATURES OF THE TEXTBOOKLogical structure. The text begins with the basic principles and tools, followed by long-term investment and financing decisions. The first two parts lay out the basics; Part Three then focuses on the “left side” of the balance sheet (the assets) and the Part Four is the “right side” of the balance sheet (the liabilities and equity). Working capital decisions, whi ch are made to support the day-to-day operations of the firm, are discussed in Part Five. Part Six provides the tools for analyzing a firm’s financial statements. In the last chapter of the book, you are brought back full-circle to the objective of financial management: the maximization of owners’ wealth.Graphical illustrations. Graphs and illustrations have been carefully and deliberately developed to depict and provide visual reinforcement of mathematical concepts. For example, we show the growth of a bank balance through compound interest several ways: mathematically, in a time-line,and with a bar graph.Applications. As much as possible, we develop concepts and mathematics using examples of actual practice. For example, we first present financial analysis using a simplified set of financial statements for a fictitious company. After you’ve learned the basics using the fictitious company, we demonstrate financial analysis tools using data from Wal-Mart Stores, Inc. Actual examples help you better grasp and retain major concepts and tools. We integrate over 100 actual company examples throughout the text, so you’re not apt to miss them. Considering both the examples throughout the text and the research questions and problems, you are exposed to hundreds of actual companies.Extensive coverage of financial statement analysis. While most textbooks provide some coverage of financial statement analysis, we have provided you with much more detail in Part Six of the textbook. Chapter 6 and the three chapters in Part Six allow an instructor to focus on financial statement analysis.Extensive coverage of alternative debt instruments. Because of the innovations in the debt market, alternative forms debt instruments can be issued by a corporation. In Chapter 15,you are introduced to these instruments. We then devote one chapter to the most popular alternative to corporate bond issuance, the creation and issuance of asset-backed securities.Coverage of leasing and project financing. We provide in-depth coverage of leasing in Chapter 27, demystifying the claims about the advantages and disadvantages of leasing you too often read about in some textbooks and professional articles. Project financing has grown in importance for not only corporations but for countries seeking to develop infrastructure facilities. Chapter 28 provides the basic principles for understanding project financing.Early introduction to derivative instruments. Derivative instruments (futures, swaps, and options) play an important role in finance. You are introduced to these instruments in Chapter 4. While derivative instruments are viewed as complex instruments, you are provided with an introduction that makes clear their basic investment characteristics. By the early introduction of derivative instruments, you will be able to appreciate the difficulties of evaluating securities that have embedded options (Chapter 9), how there are real options embedded in capital budgeting decisions (Chapter14), and how derivative instruments can be used to reduce or to hedge the cost of borrowing (Chapter 15).Stand-alone nature of the chapters. Each chapter is written so that chapters may easily be rearranged to fit different course structures. Concepts, terminology, and notation are presented in each chapter so that no chapter is dependent upon another. This means that instructors can tailor the use of this book to fit their particular time frame for the course and their students’preparation (for example, if students enter the course with sufficient background in accounting and taxation, Chapters 5 and 6 can be skipped). We believe that our approach to the subject matter of financial management and analysis will help you understand the key issues and provide the foundation for developing a skill set necessary to deal with real world financial problems.1 Introduction to Financial Management and AnalysisFinance is the application of economic principles and concepts to businessdecision-making and problem solving. The field of finance can be considered to comprise three broad categories: financial management,investments, and financial institutions:■ Financial management. Sometimes called corporate finance or business finance, this area of finance is concerned primarily with financial decision-making within a business entity. Financial management decisions include maintaining cash balances, extending credit, acquiring other firms, borrowing from banks, and issuing stocks and bonds.■ Investments. This area of finance focuses on the behavior of financial markets and the pricing of securities. An investment manager’s tasks, for example, may include valu ing common stocks, selecting securities for a pension fund, or measuring a portfolio’s performance.■ Financial institutions. This area of finance deals with banks and other firms that specialize in bringing the suppliers of funds together with the users of funds. For example, a manager of a bank may make decisions regarding granting loans, managing cash balances, setting interest rates on loans, and dealing with government regulations.No matter the particular category of finance, business situations that call for the application of the theories and tools of finance generally involve either investing (using funds) or financing (raising funds).Managers who work in any of these three areas rely on the same basic knowledge of finance. In this book, we introduce you to this common body of knowledge and show how it is used in financial decision- making. Though the emphasis of this book is financial management, the basic principles and tools also apply to the areas of investments and financial institutions. In th is introductory chapter, we’ll consider the types of decisions financial managers make, the role of financial analysis, the forms of business ownership, and the objective of managers’ decisions. Finally, we will describe the relationship between owners and managers.FINANCIAL MANAGEMENTFinancial management encompasses many different types of decisions. We can classify these decisions into three groups: investment decisions, financing decisions, and decisions thatinvolve both investing and financing. Investment decisions are concerned with the use of funds—the buying, holding, or selling of all types of assets: Should we buy a new die stamping machine? Should we introduce a new product line? Sell the old production facility? Buy an existing company? Build a warehouse? Keep our cash in the bank?Financing decisions are concerned with the acquisition of funds to be used for investing and financing day-to-day operations. Should managers use the money raised through the firms’ revenues? Should they seek money from outside of the business? A company’s operations and investment can be financed from outside the business by incurring debts, such as though bank loans and the sale of bonds, or by selling ownership interests. Because each method of financing obligates the business in different ways, financing decisions are very important.Many business decisions simultaneously involve both investing and financing. For example, a company may wish to acquire another firm— an investment decision. However, the success of the acquisition may depend on how it is financed: by borrowing cash to meet the purchase price, by selling additional shares of stock, or by exchanging existing shares of stock. If managers decide to borrow money, the borrowed funds must be repaid within a specified period of time. Creditors (those lending the money) generally do not share in the control of profits of the borrowing firm. If, on the other hand, managers decide to raise funds by selling ownership interests, these funds never have to be paid back. However, such a sale dilutes the control of (and profits accruing to) the current owners.Whether a financial decision involves investing, financing, or both, it also will be concerned with two specific factors: expected return and risk. And throughout your study of finance, you will be concerned with these factors. Expected return is the difference between potential benefits and potential costs. Risk is the degree of uncertainty associated with these expected returns.Financial AnalysisFinancial analysis is a tool of financial management. It consists of the evaluation of thefinancial condition and operating performance of a business firm, an industry, or even the economy, and the forecasting of its future condition and performance. It is, in other words, a means for examining risk and expected return. Data for financial analysis may come from other areas within the firm, such as marketing and production departments, from the firm’s own accounting data, or from financial information vendors such as Bloomberg Financial Markets, Moody’s Investors Service, Standard & Poor’s Corporation, Fitch Ratings, and Value Line, as well as from government publications, such as the Federal Reserve Bulletin. Financial publications such as Business Week, Forbes, Fortune, and the Wall Street Journal also publish financial data (concerning individual firms) and economic data (concerning industries, markets, and economies), much of which is now also available on the Internet.Within the firm, financial analysis may be used not only to evaluate the performance of the firm, but also its divisions or departments and its product lines. Analyses may be performed both periodically and as needed, not only to ensure informed investing and financing decisions, but also as an aid in implementing personnel policies and rewards systems.Outside the firm, financial analysis may be used to determine the creditworthiness of a new customer, to evaluate the ability of a supplier to hold to the conditions of a long-term contract, and to evaluate the market performance of competitors.Firms and investors that do not have the expertise, the time, or the resources to perform financial analysis on their own may purchase analyses from companies that specialize in providing this service. Such companies can provide reports ranging from detailed written analyses to simple creditworthiness ratings for businesses. As an example, Dun & Bradstreet, a financial services firm, evaluates the creditworthiness of many firms, from small local businesses to major corporations. As another example, three companies—Moody’s Investors Service, Standard & Poor’s, and Fitch—evaluate the credit quality of debt obligations issued by corporations and express these views in the form of a rating that is published in the reports available from these three organizations.FORMS OF BUSINESS ENTERPRISEFinancial management is not restricted to large corporations: It is necessary in all forms and sizes of businesses. The three major forms of business organization are the sole proprietorship, the partnership, and the corporation. These three forms differ in a number of factors, of which those most important to financial decision-making are:■ The way the firm is taxed.■ The degree of control owners may exert on decisions.■ The liability of the owners.■ The ease of transferring ownership interests.■ The ability to raise additional funds.■ The longevity of the business.Sole ProprietorshipsThe simplest and most common form of business enterprise is the sole proprietorship, a business owned and controlled by one person—the proprietor. Because there are very few legal requirements to establish and run a sole proprietorship, this form of business is chosen by many individuals who are starting up a particular business enterprise. The sole proprietor carries on a business for his or her own benefit, without participation of other persons except employees. The proprietor receives all income from the business and alone decides whether to reinvest the profits in the business or use them for personal expenses.A proprietor is liable for all the debts of the business; in fact, it is the proprietor who incurs the debts of the business. If there are insufficient business assets to pay a business debt, the proprietor must pay the debt out of his or her personal assets. If more funds are needed to operate or expand the business than are generated by business operations, the owner either contributes his or her personal assets to the business or borrows. For most sole proprietorships, banks are the primary source of borrowed funds. However, there are limits to how much banks will lend a sole proprietorship, most of which are relatively small.。
网络财务管理研究外文文献翻译
网络财务管理研究外文文献翻译With the rapid development of the。
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XXX industry译文：随着互联网的快速发展，网络金融管理已成为一个重要的研究课题。
本文分析了网络金融管理的现状和发展趋势，并探讨了其关键问题和挑战。
本文还提出了一些解决方案，包括加强监管措施，完善法律制度，促进金融产品和服务的创新。
最后，本文讨论了网络金融管理对传统金融业的潜在影响，并建议传统金融机构积极适应这一趋势，寻求新的发展机遇。
关键词：网络金融管理，互联网，监管，创新，传统金融业。
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财务管理毕业论文外文文献及翻译
财务管理毕业论文外文文献及翻译核准通过，归档资料。
未经允许，请勿外传～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。
财务管理外文文献与翻译
提供实践经验：借鉴国内外成 功案例和经验，为政策制定提 供参考
提供理论依据：为政策制定 提供理论支持和依据
提供数据支持：提供相关数据 和统计信息，为政策制定提供
数据支持
提供政策建议：根据文献研究 结果，为政策制定提供建议和
方案
跨学科研究：结合不同学科的理论和方法进行研究 实证研究：通过实证数据验证理论假设 案例研究：通过具体案例分析财务管理问题 定量研究：运用统计和计量方法进行数据分析 定性研究：通过访谈、观察等方法获取数据并进行分析 国际比较研究：比较不同国家或地区的财务管理实践和理论
实证研究：通过实证研究验 证财务管理理论的有效性
提高财务管理质量： 通过文献评价与展 望，可以更好地了 解财务管理的质量 标准和评价方法， 从而提高财务管理 质量。
促进财务管理创 新：通过文献评 价与展望，可以 更好地了解财务 管理的创新方向 和趋势，从而促 进财务管理创新。
汇报人：
,a click to unlimited possibilities
汇报人：
CONTENTS
添加目录标题
文献选择
文献翻译
文献应用
文献评价与展 望
PART ONE
PART TWO
权威性：选择权威 的学术期刊或出版 物
相关性：选择与财 务管理相关的文献
内容质量：选择内 容质量高、观点新 颖的文献
文化差异：注意文化差异，避 免因文化差异导致的误解和误
译
理解原文：准确理解原文的意思和结构 词汇选择：选择合适的词汇进行翻译 语法转换：根据目标语言的语法进行转换 语境考虑：考虑原文的语境和目标语言的语境 风格保持：保持原文的风格和语气 校对检查：翻译完成后进行校对和检查，确保翻译的准确性和
网络财务管理研究外文文献翻译
毕业设计附件外文文献翻译：原文+译文文献出处：Musa S N. The research of network financial management[J]. International Journal of Production Economics, 2016, 1(1): 25-34.原文The research of network financial managementMusa S NAbstractBased on Internet information technology, information industry, with its powerful information and service ability and various fields at all levels of change and influence the society, and penetrated the way people work. In the field of finance, "financial network" is used. So-called financial network, is a technology based on network computing, to integrate enterprise electronic commerce as the goal, can replace the Internet environment accounting, financial management model and its various functions of financial management software system. Under the network financial of financial management is the financial activities with electronic information technology and network, implementing Web, real-time audit charge to an account on the Internet, online funds, dynamic report forms, and through the financial and business synergy realize comprehensive use, financial settlement efficiency and business process integration.Keywords: financial network; financial management; the network environment1 IntroductionReviewing the development of financial management, in the 20th century is a century in the development of financial management major. Financial management after five times over sex change, called five times the development tide of financial management. I.e., the financing management financial management stage, asset management, financial management, investment management, financial management, financial management and international business finance phase of inflation. It is easy to find from the development of financial management, financial managementdevelopment and innovation motivation comes from the change of financial management environment. The end of the 20th century, with the rapid development of information technology, human marched into the information age. The Internet (Internet) can be said to be the following PC, in the second wave of industry in the field of global IT, radiation to the global economy and the society as a whole. Information technology, especially the Internet technology mature and apply, promoted the network economy the emergence of this new economic form, it is a center from products to service center of service economy, is an end-to-end open direct economic model, will lead to the reconstruction of the market and industry, to promote e-commerce will become the new business operation model. Held in Bangkok in February 2000, unclad report published online trade will reach $1.234 trillion in 2002, to 2003 e-commerce accounted for the proportion of total world trade will be up to a quarter. And, in recent years, global e-commerce really is developing at an astonishing speed rapid development, global e-commerce transactions reached more than $1.5 trillion in 2003, the Internet is increasingly becoming the world's largest, highest efficiency of the market. E-commerce is the use of enterprise network environment and the nature of information and communication technology between customers, suppliers and partners to realize online transactions, cooperation and exchange value. Then, related to business activities of the parties, including suppliers, distributors, manufacturers, customers, and Banks, tax, audit and other social departments should be closely combined in the network, to complete their respective business activities in the Internet environment. In the new environment, financial management based on the characteristics and requirements of e-commerce, enterprises must accelerate the process of informatization, and financial management as an important part of enterprise management, must first in the face of the requirements of the network environment and a fundamental change.2 Network overview of financial managementAt present, the enterprise financial report is from the traditional paper-based financial report to the network financial report (Internet Financial Reporting, IFR) form. It should be said that the network financial report this new definition of theconcept in the world today without a unified definition. In general, the network financial report refers to the advanced data processing with the aid of electronic computer technology and network technology of the enterprise production and business operation activities and reflected in financial reporting, and store it in prospective users access to the database, query at any time by users to enterprise's operating results, financial situation and other important matters. When a company through its website to provide a full set of financial statements (including footnotes and audit reports), or other sites to link to the store in the Internet financial reports, we all saw it as the network financial report, make no distinction in this. Network plays an important role in the development of financial report, mainly has the following features:2.1 Online feedback, provide real-time financial reportingReal-time reporting refers to the enterprises make full use of information network technology, the enterprise of production and operation activities and events in real time is reflected in the financial report, and report will be stored in available for users to query the database for user query at any time. Users may at any time for real-time report information, don't have to wait for the final accounting. The application of network technology, making the financial data collection, processing, processing, and provide financial report, can be in real time, greatly improve the timeliness of accounting information; Information users visit the home page of the enterprise, can go online at any time grasp the latest and historical financial information of the enterprises in the first place the query of the information about their care, improve the function of information use, overcome the lag of financial information. Tradition is in the final preparation of accounting statements, both in dynamic report or static report is a summary of the past events; The network financial report record new occurrence of economic business, at any time and immediately update financial report content, make the information users to get the latest information at any time, it also will be more suitable for the requirements of decision makers, for policymakers to make optimal decisions in a timely manner to provide real-time information. The characteristics of this kind of instant processing, at anytime to provide information for traditional accounting statements.2.2 Disclosure of information capacity expansionThe Internet age, based on the computer powerful operation ability and the transfer function of the network quickly, make the enterprise to expand capacity to become a reality of the disclosure. Through online access, information demanders can get online open all the financial and non-financial information (non-financial information refers to aren't directly related with the company's financial situation, but is closely related to the company production and operation of all kinds of information. The network economy era, information transfer more convenient, information the user requirement for information is becoming more and more high. In order to meet the diversified demands of the information users, the financial report should reflect the monetary information, and to reflect the monetary information; should not only reflect the financial information, and to reflect the financial information, make the public to enterprise's financial condition has a comprehensive understanding. Network accounting online database including the enterprise all the relevant information, through online access, enterprise internal and external information users may at any time to obtain the required level of different level detailed on the information. The use of the network financial report, effectively expand the capacity of the disclosure of information, but also make the enterprise greatly reduces the cost of the release of the information, to shorten the time of the information release.2.3 Meet the personalized requirements of different information usersNetwork for the timely communication between information providers and users. Under the network environment, with the aid of computer network, man-machine dialogue function provided by the users of the information is no longer just passively accept unified format of the financial information, but according to their own needs for relevant accounting information, and for the information for further processing, meet the demand of its own use. t the same time can also with the aid of multimedia technology provides visualization, audio information. his makes the information retrieval process more interactive, and give full consideration to the needs of information users, according to user different individual needs to provide information,improves the accounting information, better realize the accounting objectives.2.4 To realize resources sharingCompared with stand-alone systems, network accounting in addition to the server, other terminals can be Shared server resources of all kinds of software and hardware, improve the efficiency of the use of resources, realize the resources sharing. Individual point of view, from the enterprise network make the enterprise's own financial report information resources also got maximum Shared. Enterprise by storing a set of basic data, using network technology support, meet the diverse needs of different users of information, breaking the internal functions of the different respective collection, storage, a large number of repeat information, can't timely exchange, communication, avoid information and therefore and human waste. Technical support, through the network on the basis of a set of basic data can be generated more than information, provide information users with multiple financial reporting, establishing accounting channel. Information consumers can choose according to their own requirements to the required information, the network accounting will provide different financial report according to different requirements. This conflict with the concept of traditional accounting, but multiple report model is likely to be the future development trend, at least to the powerful features of the computer network has made it possible to its implementation.3 E-commerce demands for network financial managementCompared with other communication media, the Internet has two obvious features: two-way interactive communication and open standards. Two-way interactive communication refers to the information provided by the Internet communication is a two-way street. Information providers at the same time of release information can collect information for the information; Access to information in the collection of information at the same time, to choose to receive the information provider. This two-way information communication is different from radio, television and other traditional one-way information dissemination and information face-to-face communication between people is more similar. Open standards refers to the Internet based on open information transmission standard. Information providers in publishingand collecting information, information receiver in the collection and selection, can take a variety of, convenient and quick way such as the way of any multimedia), is not bound by the technical operating standards. The advantages of the Internet technology, provide enterprises with a new business operation mode, e-commerce.3.1 E-commerce impact on financial management functionsThe spread of electronic business enterprise will become a node in the global supply chain network, many business enterprises processing activities will be in the Internet, such as online trading, online settlement, electronic advertising, electronic contract, etc., the traditional financial planning, financial control, the method of payment will add new content, such as past financing, financing, capital management and so on will become one of the main aspects of financial management and is no longer a complete content, the focus of financial management will expand to the enterprise comprehensive control of financial resources. Financial data provided by the information is not just in the monetary measurement of the financial data, what is more important, such as customer satisfaction, market share and create a virtual enterprise speed reflect the information of enterprise competitiveness, thus for enterprise management, leadership decision-making provides the omni-directional service.3.2 E-commerce on traditional financial management method of the new requirementsElectronic commerce activities from consultations, both sides signed a contract to the payment and settlement, etc., can be done through the Internet in the shortest possible time, make the whole transaction remote, real-time, and virtualization. These changes required: financial forecast, plan, control, decision making, such as work time, timeliness, adaptability and flexibility to the method of financial management put forward higher requirements due to the remote, real-time transactions, requirements of enterprise financial management mode from decentralization to centralization development; The content of corporate financial analysis and standard may be new changes. Such as e-commerce should attach importance to the enterprise knowledge capital (including human capital, structural capital and customer capital) analysis; Liquidity standards under the condition of electronic commerce will greatly improve.译文网络财务管理研究Musa S N摘要以互联网为基础的信息技术、信息产业，以其强大的信息和服务能力改变和影响着社会各个阶层和各个领域，并渗透到了人们的工作方式中。
关于网络会计的研究--外文文献及翻译
文献翻译网络财务报告的经济后果过去的15年里，互联网有了巨大的发展，越来越多的人接受了它。
互联网的主要特征是可以随时随地访问想要的信息，而且通常可以以较低的成本获得最新的信息，并且用互联网搜索信息很少会限制数据的有效性。
互联网上的信息包括动态演示和多媒体，这有利于互动信息的需求和供给的全面提高。
这些事态的发展对信息的传播和对货物贸易，包括对股票以及一些经济活动的组织结构都有一定的影响。
他们还制造新的震惊的机会影响财务信息的披露状况和所有有关各方，特别是企业、投资者、审计师和信息中介。
多项研究显示，大多数上市公司在他们的网站上进行财务信息的披露，并且披露水平相较于几年前有所提高。
互联网可能成为为用户搜索企业财务报告的主要来源。
公司投入大量资源来发展其公司的网站，从而以创新的方式来呈现其财务信息。
虽然人们对互联网披露的信息的接受程度增加了，但其实互联网上的大部分信息的来源与从其他来源获得的信息大致是相同的，其实我们有很多机会来改变这种做法。
实证研究表明，传统的财务报告的价值在下降。
（列夫，塞若文，1999年）通过互联网提供的机会来减少产生和传播技术的信息，从而改变传统的财务报告模式的界限。
例如，艾略特认为，“信息技术（IT）正在改变一切。
艾略特（1999）和特里茨（2004）看到帕乔利范式到谷歌范式的转变。
随着可扩展商业报告（XBRL）作为标准化的数据描述格式财务报告的出现，有许多研究表明XBRL是有利于所有财务报告编制者和使用者的财务报告。
新信息技术对财务信息披露的影响已成为标准制定者和财务人员关注的问题。
（财务会计准则委员会2000年，莱蒙，1999年；特里茨，1999年；英格兰及威尔士特许会计师协会1998年）这些研究不仅是对未来信息披露发展潜力的探讨，而且对目前的财务报告模式的变化有着巨大的影响。
例如，他们的预测包括：“21世纪的年度报告不是一年一次，也不单单是一份报告，它将是一个最新的，内容丰富的，长期的对话。
财务管理外文文献翻译
财务管理外文文献翻译财务管理外文文献翻译附件1：外文资料翻译译文财务报表分析A.财务比率我们需要使用财务比率来分析财务报表，比较财务报表的分析方法不能真正有效的得出想要的结果，除非采取的是研究在报表中项目与项目之间关系的形式。
例如，只是知道史密斯公司在一个特定的日期中拥有10000美元的现金余额，对我们是没有多大价值的。
但是，假如我们知道，这种余额在这种平衡中有4%的流动负债，而一年前的现金余额有25%的流动负债。
由于银行家对公司通常要求现金余额保持在银行信用度的20%，不管使用或不使用，如果公司的财务状况出现问题，我们可以立即发现。
我们可以对比比较财务报表中的项目，作出如下结论：1. 项目之间的资产负债表比较：a）在资产负债表中的一个日期之间的比较，例如项目，现金与流动负债相比； b）同一项目在资产负债表中一个日期与另一个日期之间的比较，例如，现在的现金与一年前比较；c）比较两个项目之间在资产负债表中一个日期和一个相似比率在资产负债表中的另一个日期的比率，例如，现在现金流动负债的比率与另一个项目一年前的相似比率和已经标记的现金状况趋势的比较。
2．项目报表中收入和支出的比较：a）一定时期中的报表项目的比较；b）同一项目在报表中现阶段与上个阶段的比较；c）报表中项目之间的比率与去年相似比率的比较；3．资产负债表中的项目与报表中收入和支出项目的比较：a）在这些报表项目之间的一个给定的时间内，例如，今年净利润可能以百分比计算今年净值；b）两个报表中项目之间的比率在这几年时间的比较，例如，净利润的比率占今年净值的百分比与去年或者前年的相似比率的比较如果我们采用上述比较或比率，然后依次比较它们，我们的比较分析结果将获得重要意义：1. 这样的数据比较是报表缺少的，但这种数据对于金融史和条件判断是十分重要的，例如，商业周期的阶段性；2. 使用财务财务比率分析财务报表，从竞争角度，人民比较关注类似业务的比较。
财务报表的比较可能被表示成项目之间的比较，例如，现金状况除以流动负债项目总产品的现金使所得出的商来表示总现金的项目测试。
财务管理专业外文文献翻译-会计财务外文翻译-外文文献中英文对照翻译
第一部位外文文献中文对照部分（中英文共5768字）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,2005: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，而其后的市场反应，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部分。
什么是风险？风险给机会提供了基础。
风险和暴露的条款让它们在含义上有了细微的差别。
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机会。
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基础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，新项目中，兼并和收购中，债务融资中，能源部分的成本中，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，它可以增加成本，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服务的价格，并分配资金。
财务管理系统中英文对照外文翻译文献
中英文资料翻译A Financial Control System that Focuses on Improvement and SuccessOf course, we are not saying that businesses should ignore prudent controls over their cash drawer. The point is that focusing on small components while not knowing how much cash is tied up in receivables does not represent a control system that recognizes priorities and risk. Focusing solely on the rote and mundane does little to improve your overall financial performance. Financial control systems shouldn’t just be about compliance, they should be about continually improving key aspects of the financial operation such as:∙Regularly reviewing and improving the overall capital structure.∙Using a capital plan to minimize the cost of capital while strengthening the Debt/Equity position.∙Managing working capital so excessive inventories and receivables do not sap financial resources.∙Ensuring proper calculations and scenarios are explored while making debt/investment or leasing decisions.∙Maximizing returns while minimizing costs for cash and merchant accounts.A control system of well-defined processes is not only about control or compliance, it is also about consistently striving to do a little better. Control systems that are designed only to achieve compliance are doing the bare minimum, and they represent a missed opportunity to gain improvement and a competitive edge. And that should be enough reason for any size and type of company to think about using a continual improving process approach to creating a financial internal control system. Sox is nice; but continual improvement is better for everyone.Financial control of projectsPurpose:Established and effective cost control systems and procedures, understood and adopted by all members of the project team, entail less effort than ‘crisis management’ and will release management effort to other areas of the project.Fitness for purpose checklist:∙The prime objective of the government’s procurement policy is to achieve best VFM.∙To exercise financial/cost control, project sponsors need to review and act on the best and most appropriate cost information. This means that they should receive regular, consistent and accurate cost reports that are both comprehensive in detail and presented in a manner that permits easyunderstanding of both status and trends. Reports need to be tailored to suit the individual needs of each project and should always be presented to givea comparison of the present position with the control estimate.∙Reports to project sponsors normally give only the status of the project overall. But sponsors will on occasion need to monitor costs against a specific cost centre in more detail. The typical contents of a cost report are given in Annex A.∙Tables of figures are essential, but for rapid understanding and analysis of trends some graphs are helpful.Suggested content:The following aspects should be addressed in a financial report (rather than repeating detailed information available in earlier reports, later reports can summarise the key points and cross refer to the relevant earlier reports):∙development of budget∙original authorised budget∙new budget authorisations (giving justification for changes)∙current authorised budget∙expenditure to date(Each section on budgets and expenditure should address the original base estimates and risk allowances for each element)∙commitments∙agreed variations (giving justification for variations)∙potential/expected claims or disputes awaiting resolution (if the project is going well, this area should be small)∙commitments required to complete∙orders yet to be placed∙variations pending∙future changes anticipated.Each of the following cost elements should be covered:∙in-house costs and expenses (including all central support services, administration, overheads etc)∙consultancy fees and expenses (design, feasibility, client advice, legal, construction management, site supervision etc)∙land costs∙way leaves and compensation∙demolition and diversion of existing facilities∙new construction or refurbishment costs∙operating costs∙maintenance costs∙disposal costs∙insurance costs∙all other costs relating to the project not listed above.∙All prices need to be discounted to a common base.∙Example of a cost summary reportFinancial ControlFinancial Control is a major contributory factor to business survival. For many managers, exercising effective financial control is, at best, seen as a mystery and, at worst, not even considered. Yet monitoring a small number of important figures can ensure that you retain complete and effective financial control.ObjectivesThis section is intended to help you put in place that financial control: to ensure that you are estimating costs accurately and then keeping them under control; to ensure that you are charging and/or paying the right price; and to ensure that you can collect money owed to you and can pay your bills as they fall due. Its objectives are:∙to demonstrate how effective financial control assists in the management of the organisation in which you work;∙to show that control can be achieved through simple documentation; and,∙to suggest financial indicators for inclusion in your strategic objectives.1 Achieving ControlGood financial results will not arise by happy accident! They will arise by realistic planning and tight control over expenses. Remember that profit is the comparatively small difference between two large numbers: sales and costs. A relatively small change in either costs or sales, therefore, has a disproportionate effect on profit.You must watch your costs/prices and margins very carefully at all times since small changes in any of these areas can lead to substantial changes in net profit. Control can then be exercised by comparing actual performance with budget. To do this, you will need to produce:∙ a financial plan, agreed as being achievable by all concerned; and,∙some means of monitoring performance against the plan.Since there will always be differences between the actual and the plan, you need some form of control. Beyond a certain organisational size, control can only be exercised by delegation; the human aspect of control is, therefore, important.Why keep records?Accurate record keeping is required if you are to be effective in monitoring performance against budget. Other reasons why you will need to keep accurate records are:∙there is a legal obligation to do so;∙any shareholders may want accounts;∙the VAT inspectors will need them;∙HM Revenue and Customs will require them;∙potential suppliers may require them;∙you will need to report accurate figures to your stakeholders;∙you will need to identify areas of possible concern; and,∙you will need to investigate and explain variances (under or overspends against your budget).Accounting records will need to be detailed enough for you to be able to say at any one time what the financial position is; ie, how much cash is in the business or the budget? How much do you owe? How much is owed to you? How big is the overdraft (or overspend)? How long could bills be paid for if cash stopped flowing in? What is the profit margin?Financial control will be poor if there are no clear objectives and a lack of knowledge of the basic information necessary to run a business or departmentsuccessfully. A lack of appreciation of the cash needs for a given rate of activity and a tendency to assume that poor results stem from economic conditions or even bad luck will only exacerbate the situation.Accounting centresOne way of delegating financial responsibility is to set up a system of accounting centres. Where businesses make a range of products, putting each into a different accounting centre makes it easier to determine which of the products are profitable. Some costs (eg factory rent) are more difficult to allocate, so may be recorded in a holding account and then split between products. Indirect costs could be allocated by the proportion of sales represented by each product (by volume or cost), by proportion of machine time used, or by some other appropriate method.This split will give an indication of the profitability of each product, but you should beware of ceasing sales of a particular product because of low profit or loss - the costs currently charged to that accounting centre would have to be redistributed among those remaining, so necessitating increased sales of those products.There are four possible levels of financial responsibility with appropriate targets and control requirements:∙revenue centre - staff only have responsibility for income (eg a sales department in a store). Staff have sales targets against which income is measured and compared;∙cost centre - staff have responsibility for keeping costs within set targets, but do not have to worry about where the money comes from (eg an NHS Trust department);∙profit centre - staff have more responsibility and control and will agree targets of profitability and absolute levels of profit (eg a division within a larger company). Control is achieved throughmonitoring performance as measured by the profit and loss account (P&L); they are unable, however, to invest in new equipment; and,∙investment centre - the staff have authority over investments and the use of assets (eg a subsidiary company) although the holding company would typically need to approve major investment. Targetswould focus on return on capital and control would be through monitoring performance measured bythe complete accounts.2 Management Information SystemsIf your financial control is to be effective you need to regularly analyse your actual performance figures and compare them against the financial plan and, perhaps, performance of the business historically.An easy way of comparing actuals and budgets is variance analysis. Usually, only a few figures need to be watched regularly to achieve effective control. Using a computer-based spreadsheet will assist you with all your analysis requirements.Having a suitable management information system (MIS) is a prerequisite for effective monitoring. Although it might sound daunting, an MIS can be extremely simple. An MIS is simply a set of procedures set up by you and your staff to ensure that data about the business is collected, recorded, reported and evaluated quickly and efficiently. That information is then used to check the progress of the business and to control it effectively. For most small businesses, there are likely only to be a few key elements.∙Marketing monitoring - Are you achieving your sales targets, in terms of level of sales and market share? How full is your order book? Are customers paying the right price?∙Production- How does the level of output compare with the level of sales?What is the percentage of rejects? How does the actual cost compare with the standard cost?∙Staff monitoring - Are they being effective? Are they satisfied and motivated?∙Financial control - Are you meeting your financial targets?You will need proper systems in place to ensure that:∙You keep careful track of everything bought by the business, especially if the person ordering is not the person who pays the bills;∙You record everything sold by the business and that everything is properly invoiced, especially if the person doing the selling is not the person who raises the invoices or chases customers for payment;∙There is an effective stock control system which records incoming raw materials and compares them against purchase orders, monitors progress through the production stages (if appropriate) and records the dispatch of finished goods; and,∙All payments and receipts are recorded to ensure that bank balances and overdraft limits are kept within agreed levels.Computerised accounting packages and spreadsheets make it relatively straightforward to record data and present it in an easily understood format. It still requires discipline to ensure that the data is collected, but making an effort will be rewarded through improved understanding of your business.The key to an effective MIS is to ensure that you only monitor a small number of figures and that those figures relate back to the strategic objectives and the operational objectives that you have set for your business. If other people needto see the figures, ensure that they get them speedily. If your system of financial control is to be successful, figures must be quickly available after month end.一个财务管理系统，该系统的改进与成功重点当然，我们并不是说，企业应该忽视对他们的现金抽屉审慎控制。
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毕业设计附件外文文献翻译：原文+译文文献出处：Musa S N. The research of network financial management[J]. International Journal of Production Economics, 2016, 1(1): 25-34.原文The research of network financial managementMusa S NAbstractBased on Internet information technology, information industry, with its powerful information and service ability and various fields at all levels of change and influence the society, and penetrated the way people work. In the field of finance, "financial network" is used. So-called financial network, is a technology based on network computing, to integrate enterprise electronic commerce as the goal, can replace the Internet environment accounting, financial management model and its various functions of financial management software system. Under the network financial of financial management is the financial activities with electronic information technology and network, implementing Web, real-time audit charge to an account on the Internet, online funds, dynamic report forms, and through the financial and business synergy realize comprehensive use, financial settlement efficiency and business process integration.Keywords: financial network; financial management; the network environment1 IntroductionReviewing the development of financial management, in the 20th century is a century in the development of financial management major. Financial management after five times over sex change, called five times the development tide of financial management. I.e., the financing management financial management stage, asset management, financial management, investment management, financial management, financial management and international business finance phase of inflation. It is easy to find from the development of financial management, financial managementdevelopment and innovation motivation comes from the change of financial management environment. The end of the 20th century, with the rapid development of information technology, human marched into the information age. The Internet (Internet) can be said to be the following PC, in the second wave of industry in the field of global IT, radiation to the global economy and the society as a whole. Information technology, especially the Internet technology mature and apply, promoted the network economy the emergence of this new economic form, it is a center from products to service center of service economy, is an end-to-end open direct economic model, will lead to the reconstruction of the market and industry, to promote e-commerce will become the new business operation model. Held in Bangkok in February 2000, unclad report published online trade will reach $1.234 trillion in 2002, to 2003 e-commerce accounted for the proportion of total world trade will be up to a quarter. And, in recent years, global e-commerce really is developing at an astonishing speed rapid development, global e-commerce transactions reached more than $1.5 trillion in 2003, the Internet is increasingly becoming the world's largest, highest efficiency of the market. E-commerce is the use of enterprise network environment and the nature of information and communication technology between customers, suppliers and partners to realize online transactions, cooperation and exchange value. Then, related to business activities of the parties, including suppliers, distributors, manufacturers, customers, and Banks, tax, audit and other social departments should be closely combined in the network, to complete their respective business activities in the Internet environment. In the new environment, financial management based on the characteristics and requirements of e-commerce, enterprises must accelerate the process of informatization, and financial management as an important part of enterprise management, must first in the face of the requirements of the network environment and a fundamental change.2 Network overview of financial managementAt present, the enterprise financial report is from the traditional paper-based financial report to the network financial report (Internet Financial Reporting, IFR) form. It should be said that the network financial report this new definition of theconcept in the world today without a unified definition. In general, the network financial report refers to the advanced data processing with the aid of electronic computer technology and network technology of the enterprise production and business operation activities and reflected in financial reporting, and store it in prospective users access to the database, query at any time by users to enterprise's operating results, financial situation and other important matters. When a company through its website to provide a full set of financial statements (including footnotes and audit reports), or other sites to link to the store in the Internet financial reports, we all saw it as the network financial report, make no distinction in this. Network plays an important role in the development of financial report, mainly has the following features:2.1 Online feedback, provide real-time financial reportingReal-time reporting refers to the enterprises make full use of information network technology, the enterprise of production and operation activities and events in real time is reflected in the financial report, and report will be stored in available for users to query the database for user query at any time. Users may at any time for real-time report information, don't have to wait for the final accounting. The application of network technology, making the financial data collection, processing, processing, and provide financial report, can be in real time, greatly improve the timeliness of accounting information; Information users visit the home page of the enterprise, can go online at any time grasp the latest and historical financial information of the enterprises in the first place the query of the information about their care, improve the function of information use, overcome the lag of financial information. Tradition is in the final preparation of accounting statements, both in dynamic report or static report is a summary of the past events; The network financial report record new occurrence of economic business, at any time and immediately update financial report content, make the information users to get the latest information at any time, it also will be more suitable for the requirements of decision makers, for policymakers to make optimal decisions in a timely manner to provide real-time information. The characteristics of this kind of instant processing, at anytime to provide information for traditional accounting statements.2.2 Disclosure of information capacity expansionThe Internet age, based on the computer powerful operation ability and the transfer function of the network quickly, make the enterprise to expand capacity to become a reality of the disclosure. Through online access, information demanders can get online open all the financial and non-financial information (non-financial information refers to aren't directly related with the company's financial situation, but is closely related to the company production and operation of all kinds of information. The network economy era, information transfer more convenient, information the user requirement for information is becoming more and more high. In order to meet the diversified demands of the information users, the financial report should reflect the monetary information, and to reflect the monetary information; should not only reflect the financial information, and to reflect the financial information, make the public to enterprise's financial condition has a comprehensive understanding. Network accounting online database including the enterprise all the relevant information, through online access, enterprise internal and external information users may at any time to obtain the required level of different level detailed on the information. The use of the network financial report, effectively expand the capacity of the disclosure of information, but also make the enterprise greatly reduces the cost of the release of the information, to shorten the time of the information release.2.3 Meet the personalized requirements of different information usersNetwork for the timely communication between information providers and users. Under the network environment, with the aid of computer network, man-machine dialogue function provided by the users of the information is no longer just passively accept unified format of the financial information, but according to their own needs for relevant accounting information, and for the information for further processing, meet the demand of its own use. t the same time can also with the aid of multimedia technology provides visualization, audio information. his makes the information retrieval process more interactive, and give full consideration to the needs of information users, according to user different individual needs to provide information,improves the accounting information, better realize the accounting objectives.2.4 To realize resources sharingCompared with stand-alone systems, network accounting in addition to the server, other terminals can be Shared server resources of all kinds of software and hardware, improve the efficiency of the use of resources, realize the resources sharing. Individual point of view, from the enterprise network make the enterprise's own financial report information resources also got maximum Shared. Enterprise by storing a set of basic data, using network technology support, meet the diverse needs of different users of information, breaking the internal functions of the different respective collection, storage, a large number of repeat information, can't timely exchange, communication, avoid information and therefore and human waste. Technical support, through the network on the basis of a set of basic data can be generated more than information, provide information users with multiple financial reporting, establishing accounting channel. Information consumers can choose according to their own requirements to the required information, the network accounting will provide different financial report according to different requirements. This conflict with the concept of traditional accounting, but multiple report model is likely to be the future development trend, at least to the powerful features of the computer network has made it possible to its implementation.3 E-commerce demands for network financial managementCompared with other communication media, the Internet has two obvious features: two-way interactive communication and open standards. Two-way interactive communication refers to the information provided by the Internet communication is a two-way street. Information providers at the same time of release information can collect information for the information; Access to information in the collection of information at the same time, to choose to receive the information provider. This two-way information communication is different from radio, television and other traditional one-way information dissemination and information face-to-face communication between people is more similar. Open standards refers to the Internet based on open information transmission standard. Information providers in publishingand collecting information, information receiver in the collection and selection, can take a variety of, convenient and quick way such as the way of any multimedia), is not bound by the technical operating standards. The advantages of the Internet technology, provide enterprises with a new business operation mode, e-commerce.3.1 E-commerce impact on financial management functionsThe spread of electronic business enterprise will become a node in the global supply chain network, many business enterprises processing activities will be in the Internet, such as online trading, online settlement, electronic advertising, electronic contract, etc., the traditional financial planning, financial control, the method of payment will add new content, such as past financing, financing, capital management and so on will become one of the main aspects of financial management and is no longer a complete content, the focus of financial management will expand to the enterprise comprehensive control of financial resources. Financial data provided by the information is not just in the monetary measurement of the financial data, what is more important, such as customer satisfaction, market share and create a virtual enterprise speed reflect the information of enterprise competitiveness, thus for enterprise management, leadership decision-making provides the omni-directional service.3.2 E-commerce on traditional financial management method of the new requirementsElectronic commerce activities from consultations, both sides signed a contract to the payment and settlement, etc., can be done through the Internet in the shortest possible time, make the whole transaction remote, real-time, and virtualization. These changes required: financial forecast, plan, control, decision making, such as work time, timeliness, adaptability and flexibility to the method of financial management put forward higher requirements due to the remote, real-time transactions, requirements of enterprise financial management mode from decentralization to centralization development; The content of corporate financial analysis and standard may be new changes. Such as e-commerce should attach importance to the enterprise knowledge capital (including human capital, structural capital and customer capital) analysis; Liquidity standards under the condition of electronic commerce will greatly improve.译文网络财务管理研究Musa S N摘要以互联网为基础的信息技术、信息产业，以其强大的信息和服务能力改变和影响着社会各个阶层和各个领域，并渗透到了人们的工作方式中。