中小企業(yè)財(cái)務(wù)管理對(duì)策與問題外文資料翻譯

1、 淮 陰 工 學(xué) 院畢業(yè)設(shè)計(jì)(論文)外文資料翻譯學(xué) 院：江淮學(xué)院專 業(yè)：會(huì)計(jì)學(xué)姓 名：楊菁學(xué) 號(hào)：3082113332外文出處：Fundamentals of Management.(用外文寫) M.Prentice Hall ,2001(3)附 件：1.外文資料翻譯譯文；2.外文原文。指導(dǎo)教師評(píng)語： 所選文獻(xiàn)與論文題目相關(guān)，翻譯較清楚，格式符合規(guī)范要求。年月日簽名： 附件1：外文資料翻譯譯文財(cái)務(wù)管理問題研究在市場(chǎng)經(jīng)濟(jì)中，管理是決定企業(yè)生存和發(fā)展的重要性。近年來，由于意識(shí)形態(tài)偏見在認(rèn)識(shí)和歷史原因，許多的內(nèi)部財(cái)務(wù)管理制度不健全給財(cái)務(wù)管理帶來混亂的客觀理由，導(dǎo)致一些缺乏內(nèi)部監(jiān)督機(jī)制、發(fā)生假帳或者賬

2、戶外設(shè)的帳戶直接導(dǎo)致的混亂及財(cái)務(wù)管理效率低下的企業(yè)。這是來自經(jīng)驗(yàn)的證明。因此，加強(qiáng)財(cái)務(wù)管理，建立健全內(nèi)部財(cái)務(wù)管理制度已經(jīng)成為企業(yè)不可或缺的條件。首先，企業(yè)應(yīng)當(dāng)建立健全內(nèi)部財(cái)務(wù)管理制度。(一)建立內(nèi)部財(cái)務(wù)管理系統(tǒng)是為適應(yīng)社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制的客觀要求，企業(yè)在市場(chǎng)競(jìng)爭(zhēng)中生存、發(fā)展，就必須遵循市場(chǎng)經(jīng)濟(jì)的要求規(guī)范金融行為；必須按照市場(chǎng)經(jīng)濟(jì)的要求融資、經(jīng)費(fèi)使用和利益分配，提高生產(chǎn)和操作，提高企業(yè)的經(jīng)濟(jì)效益，從而增強(qiáng)自己的競(jìng)爭(zhēng)力以實(shí)現(xiàn)經(jīng)濟(jì)增長(zhǎng)，改變公司經(jīng)營(yíng)方式以適應(yīng)市場(chǎng)經(jīng)濟(jì)的客觀要求。(二)建立健全內(nèi)部財(cái)務(wù)管理系統(tǒng)是企業(yè)管理的內(nèi)在要求1、財(cái)務(wù)管理是企業(yè)管理的基礎(chǔ)，是一切企業(yè)管理活動(dòng)的中心環(huán)節(jié)。內(nèi)部財(cái)務(wù)管理

3、公司的資金管理活動(dòng)與形式的價(jià)值，主要基于成本管理和資金管理為中心，通過一種價(jià)值管理為物理形式的管理。因此，財(cái)務(wù)管理是企業(yè)管理活動(dòng)的基礎(chǔ)，是企業(yè)管理的中心環(huán)節(jié)。2、財(cái)務(wù)管理在各方面的生產(chǎn)經(jīng)營(yíng)和整個(gè)過程，根據(jù)它的意義，我們可以總結(jié)四大要素的財(cái)務(wù)管理，包括籌資管理、投資管理、營(yíng)運(yùn)資本管理、利潤(rùn)分配管理。(三)財(cái)務(wù)管理和企業(yè)管理有廣泛的聯(lián)系在商務(wù)活動(dòng)、財(cái)務(wù)管理的觸角延伸到每一個(gè)角落，每一個(gè)部門的業(yè)務(wù)將獲得服務(wù)的資金通過使用接觸到金融部門，每個(gè)部門應(yīng)合理使用資金，為了省錢，所以接受部門的指導(dǎo)，受金融系統(tǒng)的約束，以確保提高企業(yè)經(jīng)濟(jì)效益。(四)公司財(cái)務(wù)管理迅速體現(xiàn)公司的生產(chǎn)工作。所有生產(chǎn)及企業(yè)經(jīng)營(yíng)活動(dòng)都最終

4、反映在其財(cái)務(wù)結(jié)果通過會(huì)計(jì)、分析、比較，你可以檢查實(shí)施企業(yè)生產(chǎn)經(jīng)營(yíng)活動(dòng)的方式，發(fā)現(xiàn)問題，找出解決問題的辦法。在特定的財(cái)務(wù)結(jié)果反映的數(shù)目和情況的權(quán)威。在商業(yè)管理，無論是否適當(dāng)?shù)臎Q策水平的技術(shù)，生產(chǎn)和銷售是平穩(wěn)的，并且能從財(cái)務(wù)指標(biāo)迅速反映。第二，內(nèi)部財(cái)務(wù)管理體制很難建立的主要原因(一)市場(chǎng)經(jīng)濟(jì)對(duì)內(nèi)部財(cái)務(wù)管理體制的商業(yè)沖擊隨著市場(chǎng)經(jīng)濟(jì)發(fā)展，一些單位片面強(qiáng)調(diào)企業(yè)所有權(quán)和管理權(quán)限，放寬對(duì)內(nèi)部財(cái)務(wù)管理，造成不同程度的會(huì)計(jì)工作的基礎(chǔ)上的弱化、山體滑坡和甚至混亂。特別是在：1、根據(jù)國(guó)家規(guī)定，建賬金融體系的建設(shè)，不要求建賬導(dǎo)致帳目有些混亂；2、帳戶或客戶的周邊假帳隱匿真實(shí)財(cái)務(wù)狀況和商業(yè)經(jīng)濟(jì)的結(jié)果；3、違反財(cái)務(wù)紀(jì)律

5、，未經(jīng)授權(quán)的保有、轉(zhuǎn)移的國(guó)民收入，建“小金庫(kù)”；4、違反財(cái)務(wù)會(huì)計(jì)制度，亂擠毫無根據(jù)的成本、免費(fèi)注銷或增加費(fèi)用、降低利潤(rùn)損失，導(dǎo)致會(huì)計(jì)信息的嚴(yán)重失真。(二)企業(yè)財(cái)務(wù)人員整體素質(zhì)不高帶來強(qiáng)烈的財(cái)務(wù)管理意識(shí)作為一個(gè)公司的財(cái)務(wù)人員是起草的內(nèi)部的財(cái)務(wù)系統(tǒng)，也是一個(gè)主管和執(zhí)行者。因此，公司全體員工的工作能力水平的服務(wù)質(zhì)量，在建立內(nèi)部財(cái)務(wù)系統(tǒng)和這一制度的實(shí)施中發(fā)揮著重要作用。但是相當(dāng)一部分作為公司的財(cái)務(wù)人員主觀和客觀因素的影響，很難完全承擔(dān)發(fā)展的內(nèi)部財(cái)務(wù)管理系統(tǒng)的功能，主要從事：1、有相當(dāng)部分理財(cái)人員因不熟悉新的企業(yè)金融體系、業(yè)務(wù)不精、主動(dòng)性不夠強(qiáng)，而無法啟用；2、有恐懼的企業(yè)財(cái)務(wù)人員，怕會(huì)得罪領(lǐng)導(dǎo)，害怕失

6、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內(nèi)部財(cái)務(wù)管理體制是一種不涉及到他們自己的領(lǐng)導(dǎo)責(zé)任。第三，建立健全系統(tǒng)的內(nèi)部財(cái)務(wù)管理措施因?yàn)樯鲜鲈蚍治?，建立健全?nèi)部財(cái)務(wù)系統(tǒng)，可從以下幾方面：(一)加強(qiáng)領(lǐng)導(dǎo)，統(tǒng)一思想，提高知名度加強(qiáng)宣傳和教育，通過教育和提倡給企業(yè)主和財(cái)務(wù)人員，能夠充分理解財(cái)務(wù)管理的重要性、必要性和企業(yè)內(nèi)部的相關(guān)性，建立了完善的內(nèi)部財(cái)務(wù)管理系統(tǒng)相結(jié)合，與現(xiàn)代企業(yè)制度的深化企業(yè)改革，轉(zhuǎn)換企業(yè)經(jīng)營(yíng)機(jī)制的總和。為了調(diào)動(dòng)更加穩(wěn)健的系統(tǒng)，對(duì)商業(yè)領(lǐng)導(dǎo)承認(rèn)錯(cuò)誤、正確思維、繼續(xù)發(fā)揚(yáng)傳統(tǒng)的優(yōu)秀作風(fēng)、艱苦工作并促進(jìn)工作的健康發(fā)展的限制越大。(二)加強(qiáng)企業(yè)財(cái)務(wù)人員培訓(xùn)，強(qiáng)化財(cái)務(wù)人員道德素質(zhì)1、通

7、過一系列的培訓(xùn)課程、講座、課程和研討會(huì)和其他的手段來加強(qiáng)公司財(cái)務(wù)人員培訓(xùn)，使財(cái)務(wù)人員增進(jìn)對(duì)市場(chǎng)經(jīng)濟(jì)理論的學(xué)習(xí)，以提高財(cái)務(wù)人員的會(huì)計(jì)理論水平和事業(yè)機(jī)會(huì)。2、加強(qiáng)財(cái)務(wù)人員的職業(yè)道德，大力發(fā)揚(yáng)改革開放以來金融戰(zhàn)線的公司出現(xiàn)的先進(jìn)人物和行為，大部分財(cái)務(wù)人員感覺到職業(yè)道德培訓(xùn)和專業(yè)倫理道德對(duì)做好自己的工作的重要性。(三)金融機(jī)構(gòu)應(yīng)該加強(qiáng)引導(dǎo)和推動(dòng)建立企業(yè)內(nèi)部財(cái)務(wù)制度金融部門應(yīng)該建立和完善企業(yè)內(nèi)部財(cái)務(wù)管理制度和實(shí)施企業(yè)自治，推進(jìn)企業(yè)轉(zhuǎn)換經(jīng)營(yíng)機(jī)制，建立現(xiàn)代企業(yè)制度。書面指導(dǎo)是必要的組織樣本，幫助公司促進(jìn)咨詢和指導(dǎo)，加快推廣應(yīng)用價(jià)值?？傊?，財(cái)務(wù)管理的目標(biāo)企業(yè)的財(cái)務(wù)活動(dòng)，處理財(cái)務(wù)關(guān)系組織以滿足基本的目的，決定了

8、財(cái)務(wù)管理的基本方向。財(cái)務(wù)管理是企業(yè)的出發(fā)點(diǎn)。反映企業(yè)財(cái)務(wù)管理之間的平衡，利益集團(tuán)是一種綜合反映各因素之間的相互作用。企業(yè)是企業(yè)財(cái)務(wù)管理系統(tǒng)對(duì)企業(yè)財(cái)務(wù)管理、財(cái)務(wù)工作發(fā)展的企業(yè)制度。根據(jù)有關(guān)法律、法規(guī)，企業(yè)開發(fā)了在特殊情況下的金融系統(tǒng)。在實(shí)踐中，對(duì)規(guī)范和引導(dǎo)企業(yè)的良性發(fā)展，發(fā)揮著重要作用。Financial management problems researchIn a market economy, the management is to determine the importance of enterprise survival and development. In recent ye

9、ars, due to ideological bias in understanding and some historical reasons, the objective reasons why 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

10、peripherals account. A direct result of confusion in financial management and poor efficiency of enterprises. This is the proof from experience. Therefore, the strengthening of financial management, establish a sound internal financial management system has become a business imperative. First, enter

11、prises should establish a sound system of internal financial management. (A) The establishment of internal financial management system is to adapt to the socialist market economic system, the objective requirements of enterprises to survive in market competition, and development, we must follow the

12、requirements of market economy norms financial behavior. That must 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

13、 in order to achieve economic growth, to change the way companies adapt to market economy objective requirements. (B) Establish a sound internal financial management system is an inherent requirement of enterprise management 1、Financial management is the basis for all management activities, is the c

14、entral link in enterprise management. Internal financial management of the companys funds management activities and the form of value, mainly based on cost management and capital management as the center, through a form of value management, to physical form of management. Therefore financial managem

15、ent is the basis for all management activities, the central link in enterprise management. 2、Financial management throughout all aspects of production and operation and the entire process. According to its meaning, we can summarize the four main elements of financial management, including fund-raisi

16、ng management, investment management, working capital management and profit distribution management. (C) financial management and business management all have extensive contact In business activities, financial management of the tentacles stretched to every corner of business, each department will b

17、e serviced through the use of funds into contact with the financial sector, each sector should in the rational use of funds, to save money and so accept what Department guidance, subject to the constraints of financial systems in order to ensure the improvement of economic efficiency of enterprises.

18、 (D) Fast Companys financial management reflects the companys production operations. All production and business activities of enterprises, are ultimately reflected in the financial results up through the accounting, analysis, comparison, you can check the implementation of enterprise production and

19、 business 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 the appropriate decision-making level of technology, production and marketing is smooth

20、and other areas can be quickly reflected from the financial indicators. Second, internal financial management system is difficult to establish 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-sid

21、ed emphasis on corporate ownership and management rights, to relax the internal financial management, resulting in varying degrees of accounting based on the work of the weakening, landslides and even chaos. In particular in: 1、According to state regulations, prepare accounts of the financial system

22、 does not require the construction, prepare accounts but the accounts Though some confusion; 2、Account or accounts peripheral false accounts, concealing the true financial condition and business economic results; 3、Violation of financial discipline, unauthorized retention, transfer of national incom

23、e, little treasuries; 4、Violation of the financial accounting system, mob unjustified costs, free to write off the cost, reduce profits or increase any loss, severe distortion of accounting information. (B) The overall quality of corporate financial officers is not high enough lead to strong financi

24、al management awareness As a corporate financial officer is the drafting of internal financial systems, and also a supervisor and executor. Therefore, the company staff the ability to work, the level of service quality on the establishment of internal financial systems and the implementation of the

25、system plays an important role. But a considerable part of the companys financial staff as 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 with the

26、new enterprise financial systems, business is not fine, initiative is not strong, was unable to start with; 2、There is fear of corporate financial officers, afraid of offending the leadership, fear of losing easy work; 3、Position itself is not even one-sided view to establish and improve internal fi

27、nancial management system is a matter of leadership has nothing to do with their own. Third, establish a sound system of internal financial management measures Analysis for the above reasons, establish a sound internal financial systems, available from the following aspects: (A) To strengthen leader

28、ship, unity of thinking, to raise awareness Strengthen publicity and education, through advocacy and education to business owners and financial officers, are able to fully understand the importance of financial management within the enterprise, necessity and relevance, to establish a sound system of

29、 internal financial management combined with the modern enterprise system, With the deepening of enterprise reform, change their operating mechanism combined. To remove the system more robust, the greater the constraints on business leaders recognize the error, correct thinking, continue to carry fo

30、rward the fine tradition of hard work and style, and promote the healthy development of this work. (B) To strengthen the corporate financial staff training and enhancing ethics finance staff 1、Through a series of training courses, seminars, courses and conferences and other means to enhance the busi

31、ness training corporate financial officers, financial officers to enhance the learning of the market economic theory in order to improve the level of financial personnel and accounting theory of the business. 2、Strengthen the financial staff of professional ethics, and vigorously promote the reform

32、and opening up the financial front since the company emerged out of the advanced character and deeds, the majority of financial officers perceived importance of professional ethics training to high 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 internal financial management system