淺析全球經(jīng)濟一體化背景下企業(yè)財務管理創(chuàng)新外文翻譯

1、本科生畢業(yè)設計（論文）外文翻譯題 目： 淺析全球經(jīng)濟一體化背景下企業(yè)財務管理創(chuàng)新 學 院： 經(jīng)濟與管理學院 系 會計系 專 業(yè)： 會計學 班 級： 學 號： 姓 名： 指導教師： 填表日期： 2011 年 1 月 15 日譯文：激發(fā)創(chuàng)新原文出處：Stephen P.Robbins,David A.DeCenzo.Fundamentals of Management. Third editionM. Prentice Hall ，2001:245-248.“不創(chuàng)新，則滅亡”。這句話日益成為現(xiàn)代管理者的一大呼聲。在全球競爭的動態(tài)環(huán)境中，組織要成功地開展競爭，就必須創(chuàng)造出新的產(chǎn)品或服務，并采用最先進

2、的技術(shù)。杜邦，夏普，伊士曼化工公司和3M公司等大多數(shù)組織都在努力尋找創(chuàng)新的模式。其中3M公司就達到了許多組織力爭達到的創(chuàng)新水平。它為自己樹立了能長時間地激發(fā)創(chuàng)新的良好聲譽。其經(jīng)營目標中有一項就是，沒個分部利潤的1/4來自投放市場不到5年的新產(chǎn)品。實現(xiàn)這一目標，該公司一般每年開發(fā)出200多種新產(chǎn)品。在最近5年時間內(nèi)，3M公司130億美元收入中有百分之三十來自前5年推出的產(chǎn)品3M公司成功的秘訣是什么？假如確有一些措施的話，其他組織的管理者可以做些什么，使其組織更富有創(chuàng)新性？下面這一部分，我們試圖從創(chuàng)新后面潛存的因素的討論中回答這些問題。創(chuàng)造與創(chuàng)新通常而言，創(chuàng)造是指以獨特的方式綜合各種思想或在各種思

3、想之間建立起獨特的聯(lián)系這樣一種能力。能激發(fā)創(chuàng)作力的組織，可以不斷地開發(fā)出做事的新方式以及解決問題的新辦法。創(chuàng)新則是指形成一種創(chuàng)造性思想并將其轉(zhuǎn)換為有用的產(chǎn)品、服務或作業(yè)方法的過程。即富有創(chuàng)新力的組織能夠不斷地將創(chuàng)造性思想轉(zhuǎn)變?yōu)槟撤N有用的結(jié)果。當管理者說要將組織變革成更富有創(chuàng)造力的時候，他們通常指的就是要激發(fā)創(chuàng)新。我們可以把3M公司看作是富有創(chuàng)新力的組織，因為它能將新穎的思想轉(zhuǎn)換為盈利的產(chǎn)品，如玻璃紙袋、防刮保護涂料、不干膠紙貼和帶有松緊的一次性尿布等。同樣，取得輝煌成功的計算機芯片制造商英特爾公司也是這種組織，它在芯片微型化方面領先于其他所有的制造商。奔騰2和奔騰3的開發(fā)成功，使得該公司占有了

4、與IBM兼容的個人計算機微處理器市場的75%份額。以50億美元的年銷售額收入作為支撐，該公司每年投入12億美元用于廠房和設備，8億美元用于研究開發(fā)，從而保證有新的、更給力的產(chǎn)品源源退出，使得公司保持競爭的領先地位。促進創(chuàng)新的因素有三類因素可用來激發(fā)組織的創(chuàng)新力。他們就是組織的結(jié)構(gòu)、文化和人力資源實踐。促進創(chuàng)新的結(jié)構(gòu)因素 根據(jù)大量的研究，我們可以總結(jié)出有關結(jié)構(gòu)因素對創(chuàng)新作用的三額結(jié)論：（1）有機式結(jié)構(gòu)對創(chuàng)新有正面的影響。因為其縱向變異、正規(guī)化和集權(quán)化程度低，有機式結(jié)構(gòu)可以提高組織的靈活性、應變力和跨職能工作能力，從而使創(chuàng)新更易于得到采納。（2）擁有富足的資源為創(chuàng)新提供另一重要的基石。組織資源充裕

5、。（3）單位間密切的溝通有利于克服創(chuàng)新的潛在障礙。像委員會、任務小組以及其他這類機制都可促進部門之間的互相交流，從而得到創(chuàng)新成功組織的廣泛采用。例如，3M就是高度分權(quán)化的、擁有小型有機式組織的大部分特征。這家公司還有一個“大口袋”，用以支持其鼓勵科學家和工程人員，將15%以上的時間用于他們自己選擇的開發(fā)項目的政策。促進創(chuàng)新的文化因素 富有創(chuàng)新力的組織，通常具有某種共同的文化，他們鼓勵試驗，贊賞失敗，不論成功還是失敗都給予獎勵，等等。充滿創(chuàng)新精神的組織文化通常有如下七個特征：1. 接受模棱兩可。過于強調(diào)目的性和專一性會限制人的創(chuàng)造性。2. 容忍不切實際。組織不抑制員工對“如果就”這樣的問題作出不

6、切實際的、甚至是愚蠢的回答。乍看起來似乎是不可行的，但往往可能帶問題的創(chuàng)新性解決。3. 外部控制少。組織將規(guī)則、條例、政策這類的控制減少到最低限度。4. 接受風險。組織鼓勵員工大膽試驗，不用擔心可能失敗的后果。錯誤能提供學習的機會。5. 容忍沖突。組織鼓勵不同的意見。個人或單位之間的一致和認同并不意味能著實現(xiàn)很高的經(jīng)營績效。6. 注重結(jié)果甚于手段。提出明確的目標以后，個人被鼓勵積極探索實現(xiàn)目標的各種可行途徑。注重結(jié)果意味著對于任一給定的問題，可能存在若干種正確的解決辦法。7. 強調(diào)開放系統(tǒng)。組織時刻監(jiān)控環(huán)境的變化并隨時作出快速的反應。促進創(chuàng)新的人力資源因素 在人力資源這一類因素中，我們發(fā)現(xiàn)有創(chuàng)

7、造力的組織的積極地對其員工開展培訓和發(fā)展，以使其保持知識的更新。同時，他們還給員工提供高工作保障，以減少他們擔心因犯錯而遭解雇的顧慮。組織也鼓勵員工成為革新能手。一旦產(chǎn)生新思想，革新能手們會主動而熱情地將思想予以深化、提供支持并克服阻力，以確保創(chuàng)新得到推行。最近有一項研究表明，革新能手們有一種共同的個性特征：高度自信、有持久力、精力旺盛、敢干冒險。革新能手們也顯示出動態(tài)式領導相似的特征。如他們會以其對創(chuàng)新成功的潛在可能的認識，以及他們個人對其使命的堅信不移來激勵和鞭策他人，并善于從他人處爭取支持的力量。另外，創(chuàng)新能手們一般擁有相當大的決策自主權(quán)的職位，這使得他們能在組織中引入并推行所提倡的創(chuàng)新

8、。英文原文：Stimulating Innovation“Innoovate or die” These harsh words are increasingly becoming the rallying cry of todays managers.In the dynamic world of global competition ,organizations must create successfully. The standard of innovation toward which many organizations strive is that achieved by suc

9、h companies as DuPont, Sharp, Eastman Chemical, and the 3M company. Management at 3M, for example, has developed a reputation for being able to stimulate innovation aver a ling period of time. One of its stated objectives is that 25 percent of each divisions profits are to come from products less th

10、an five years old. During one recent five-year period, 3M generated better than 30 percent of its $13 billion in revenues from products introduced during that period.Whats the secret to 3Ms success? What, if anything ,can other managers do to make their organizations more innovative? In the followin

11、g pages, we will try to answer those questions as we discuss the factors behind innovation. How are creativity and innovation related?In general usage, creativity means the ability to combine ideas in a unique way or make unusual associations between ideas. An organization that stimulates creativity

12、 develops novel approaches to things or unique solutions to problems. Innovation is the process of taking a creative idea and turning it into a useful product , service, or method of operation. Custom foot, the innovative organization is characteried by the ability to channel its creative juices int

13、o useful outcomes. When managers talk about changing an organization to make it more creative, they usually mean that they want to stimulate innovation. The 3M Company is aptly described as innovative because it has taken novel ideas and turned them into profitable products such as cellophane tape,

14、Scotchgard protective coatings, Post-It notepads, and diapers with elastic waistbands. So, too, is the highly successful microchip manufacturers in miniaturization, and the success of its Pentium and chips gives the company a 75 percent share of the microprocessor market for IBM-compatible PCs. Whit

15、 $5 billion a year in sales, Intels commitment to staying ahead of the competition by introducing a stream of new and more powerful products is supported by introducing a stream of new and more powerful products is supported by annual expenditures of $1.2 billion for its plant and equipment and $800

16、 million for research and development.How can a manager foster innovation?Three sets of variables have been found to stimulate innovation. They pertain to the organizations structure, culture, human resource practices.How do structural variables affect innovation? On the basis of extensive research,

17、 we can make three statements regarding the effect of structural variables on innovation. First, organic structures positively influence innovation because they have less work specialization and fewer rules and are more decentralized than mechanistic structures. They facilitate the flexibility, adap

18、tation, and cross-fertilization that make the adoption of innovation easier. Second, easy availability of plentifull resources is a key building block for innovation. An abundance of resources allows management to purchase innovations, bear the cost of instituting innovation, and absorb failures. Fi

19、nally, frequent interunit communication helps break down possible barriers to innovations, by facilitating interaction across departmental lines. 3M, for instance, is highly decentralized and takes on many of characterstics of small, organic organization. The company also has the deep pockets needed

20、 to support its policy of allowing scientists and engineers to use up to 15 percent of their time on projects of their own choosing.How does an organizations culture affect innovation? Innovative organizations tend to have similar cultures. They encourage experimentation. They reward both successes

21、and failures. They celebrate mistakes. An innovative culture is likely to have the following seven characteristics:1. Acceptance of ambiguity Too much emphasis on objectivity and specificity constrains creativity.2. Tolerance of the impractical Individuals who offer impractical, even foolish, answer

22、s to what-if questions are not stifled. What seems impractical at first might lead to innovative solutions.3. Low external controls Rules, regulations, policies, and similar controls are kept to a minimum.4. Tolerance of risk Employees are encourages to experiment without fear of consequences should

23、 they fail. Mistakes are treated as learning opportunities.5. Tolerance of conflict Diversity of opinions encouraged. Harmony and agreement between individuals or units are not units are not assumed to be evidence of high performance.6. Focus on ends rather than on means Goals are made clear, and in

24、dividuals are encouraged to consider alternative routes toward their attainment. Focusing on ends suggests that there might be several right answers to any given problem.7. Open systems focus The organization closely monitors the environment and responds to changes as they occur.What human resource variables affect innovation? Within the human resources category, we find that innovative organizations actively promote the tra