会计英文资料翻译模版.doc

毕业论文英文资料翻译学 院： 商学院 专 业： 会计学 班 级： 会本0904姓 名： 冯帆 学 号： 0912156155 指导教师： 乔贵涛 2013年 6 月Innovation of Financial Management in Low-carbon Economy Era 本文引自李宏宇、高晓华低碳经济时代企业财务管理创新Hongyu Li Xiao hua GaoAbstractEnterprises financial management is an important component of business management, is the core of enterprise management, improve enterprise management, increase economic benefits of enterprises have a very important role. With the advent of low-carbon economy, our traditional businesses have not been able to adapt to a new era of financial management requirements of enterprise development, hence the need to manage updates, management philosophy and management goals change and the management of change. In cost reduction, energy conservation management philosophy to continue to strengthen the informatization construction of enterprise financial management, the implementation of comprehensive budget management, strengthen the management of funds, the establishment of CFO systems to improve financial management.Keywords low-carbon economy; financial management; innovation0 IntroductionWith growing global population and economic scale, energy use, environmental issues are increasingly being recognized, not just of hazards such as smoke, smog, and acid rain, atmospheric carbon dioxide (CO2) concentration rises brought about by global climate change also has been recognized as an undisputed fact. Since the December 2009 UN Climate Conference in Copenhagen, low carbon economy models began to be worldwide attention, a green, low-carbon economic revolution on a global scale. Global warming pose serious challenges to human survival and development. In this context, the low carbon economy, low carbon technology, low-carbon development, low-carbon lifestyle, low-carbon society, low carbon cities, low carbon world and a series of new concepts and new policy came into being. Energy and economic value through the result of change, will blaze a new road of human ecological civilization, namely: direct application of innovative technologies and innovative mechanism in the new century, through a low-carbon economy and low-carbon lifestyle, cost reduction, energy conservation, achieve sustainable social development. As an economic concept with wider social front-low-carbon economy covers a wide range of industries and management areas. While financial management as the core of enterprise management, as the business environment and changes in the management model and the emergence of new content and features.1 low-carbon economic connotation of enterprise financial management in the era of change1. 1 the scientific connotation of a low carbon economy and the backgroundLow-carbon economy is based on low energy consumption, low pollution, low emission economy mode, after agriculture, industrial civilization is human society and a major step forward. Low carbon economy concept is essentially energy efficiency, clean energy and development issues, the pursuit of green GDP, centred on energy technology and innovation, industrial structure and institutional innovation, and a fundamental shift in the concept of the survival and development of mankind.Low carbon economy presents the main background, global warming is serious challenges to human survival and development. Meanwhile, the energy issue has become a matter of common interest to all humanity, as the global population increases, energy use, environmental issues are constantly being met, hazards such as smoke, smog, and acid rain and elevated carbon dioxide levels in the atmosphere brought about by global climate change also has been recognized as an undisputed fact.1. 2 changes in the connotation of enterprise financial managementFinancial management in traditional enterprises, refers to national laws, regulations and policies, guidance, according to objective laws of the development of the national economy and enterprise requirements for financial management, on financial activity and financial relationships in an organized manner for a management job, are an important part of enterprise production and management.With the advent of low-carbon economy, quietly changing the connotation of enterprise financial management. Financial management in the era of low carbon economy mainly refers to reduce costs, save energy and achieve sustainable development thinking under the guidance of according to objective laws of national and international economic development and enterprise requirements for financial management, on financial activity and financial relations organized the management of work, is also an important part of enterprise production and management.2 low-carbon economy era new demands on enterprise financial managementWith the advent of low-carbon economy and changes in the financial environment, financial management of enterprises to adapt to the situation, initiative to meet the challenge of low carbon economies, must make innovations in financial management. Innovation of financial management is a comprehensive, multifaceted, is a systems engineering. Financial administration as an important centre of modern business management and, in a low carbon economy to better play its positive role, undoubtedly should be the common concern in the theory and practice and thought to be a major issue.2. 1 financial management updateWith the advent of low-carbon economy, enterprise production, operation and development of new demands on financial management idea in particular, low-carbon economy requires enterprises production managers, financial managers must quickly change attitudes, reduce costs and save energy. Establish the correct Outlook on the financial and social responsibility. Set up independent financing, self-discipline, financial costs and time price attitudes beliefs, debt, debt management and financial risk perspective. To enhance the application of financial indicators and analysis concepts. To strengthen the scientific use of financial indicators, learn how to use indicators to analyse the financial situation, to strengthen financial management.2. 2 change of financial management objectivesFinancial management goal to diversify traditional businesses is to maximize shareholder wealth, profit maximization as the financial management objectives. However, with the advent of low-carbon economy, on the management of enterprise financial goals also put new demands. Client objectives, business processes, there have been significant changes will require companies to consider more factors, re-positioning of its management goals. 8 low-carbon economy, objectives of financial management of Chinas enterprises should take into account social value maximization of enterprise value. Major changes taking place with the enterprises financial management target, in the past, the blind pursuit of economic income management concept should also change, enterprises operation and management should be the pursuit of income combined with the pursuit of social value, do both.2. 3 financial management patterns of changeIn the low-carbon economy, financial management model with which to adapt is vital to businesses. Management models must be processed from local to remote, decentralized management, and centralized management.2.3.1 internal financial processes reengineeringFlat organization structure of financial management need to be established. Level subsidiaries of financial institutions directly linked to the financial center across the network, thus reducing subordinate unit personnel costs and expenditures, you can integrate the Groups financial resources, achieving financial management for the group as a whole, thereby effective use of enterprise groups financial resources, improving the efficiency and effectiveness of financial management of enterprise group to ensure achievement of the Groups financial strategy.2.3.2 internal financial and operational synergiesInternal collaborative synergies in business is to the group throughout the business, sales from online purchases to the Internet, online services, online time, budgetary control, financial management and the financial sector, online payment, online settlement work in tandem. This can break the boundaries of Groups internal departments, proceeding from the overall interests of the group, overall coordination of the interests of all sectors of the group, so as to achieve maximum overall interests of enterprise groups.2.3.3 Group external financial and operational synergiesGroup of external financial and operational synergies can be achieved through the virtual enterprise. Virtual Enterprise is a type of dynamic strategic alliances in the short term, by several companies with common objectives and cooperation agreement. Network based on virtual enterprise broke through the physical boundaries of the enterprise, and supply chain collaboration can be achieved, such as the Internet, collection of accounts on the Internet; through working together, directly linked to the functioning of the Groups financial resources with business to achieve optimization of resources allocation. Enterprises using the Internet for all branches implement remoting, remote, remote audit of the report data.2. 4 financial management of changeContent changes of financial management is mainly reflected in lower costs, save energy. Low-carbon economy requires companies to take on energy conservation, social responsibility in achieving sustainable development. In the context of a low carbon economy concept of zero inventory management will gradually be prominent. With the development of the theory of sustainable development and global environmental campaign, proceeding from their own long-term interests and the interests of society in modern enterprises, have legal enforcement of cleaner production, pollution control, ecological recovery and environmental protection of geological disaster prevention and control, and zero pollution has become a modern enterprise environment strategic goals. Zero pollution philosophy is not only embodied the new responsibility of modern enterprises and the concept of social unity, but also a new concept of efficiency of modern enterprises and the unity of the scientific concept of development. These new ideas are reflected in the financial management, enterprise financial management needs, is the need for harmonious development of society, with a strong practical significance.(1) low-carbon economy, introduced in the financial management of zero defect management philosophy, conducive to radically reduce costs and conserve resources. Zero defect theory is that the quality is produced, rather than testing. Effective competition in quality and cost are two independent variables, while there are also a certain number of dependencies between the two. This requires the financial management of enterprises should actively implementing quality and cost controls, quota management, staff management and total control.(2) the Haier market chain implemented from 1998 to link business processes reengineering, driven by order flow-centric logistics, capital flow movement, speed, product inventory, and with the users zero-zero operating cost three zero target achieved. Haiers warehouse is not called warehouse, it is just a distribution center. It is to the next procedure delivery and staging of a place. Zero inventory not only means that there is no significant backlog of material, the most important thing is you can pave the way for zero defects.3 the countermeasures of financial management in response to low-carbon economy3. 1 strengthen information constructionAt present, the enterprise internal financial information, financial capital management out of control is a particular problem, and the development of modern information technology centralized financial management for enterprises to create the necessary conditions. Vigorously promoting the construction of informatization of enterprise financial management to strengthen enterprise internal financial management and financial control, can also promote other management.Changes in the economic environment, increased competition in the market, making use of advanced management ideas implemented scientific management, management of some enterprises in China, especially in the current loose-especially in relation to internal financial management, financial information distortion and spin out of control, and many other issues of financial management cases, scientific, standardized, efficient management is all the more important. The development of information technology, the traditional mode of financial management to financial management paradigm shift characterized by centralized information possible. Therefore, enterprises must adapt to the situation, vigorously promoting Informationization of financial management development, accelerating transformation of the traditional model of financial management information model. Enterprise can be integrated using a variety of computer software and networking technology, targets the integration to achieve a low-carbon economy, expanding the service function of financial management, penetrate into every detail of enterprise financial management.3. 2 strengthening budget managementComprehensive budget management as a scientific enterprise management, maturity and development of modern enterprises played a major role in promoting, is an effective modern enterprise management tools is the enterprise internal management method under market economy conditions. However, in the era of low-carbon economy, overall budget management is guided by the market, with the goal of efficiency and value, to plan the configuration of internal resources as a means to supervise and motivate, and restraint mechanism for the protection, on the operation of enterprises and budget activities of active, strict internal programme management and control.Enterprises in the implementation of total budget management in the process if he can overcome the budgeting process, light control, budget examination, light budget analysis of tendency can resolutely implement reward, reward, motivate employees to work together for the achievement of the strategic goals; the overall budget management of enterprises can bring unprecedented vitality to enterprises.3. 3 strengthen fund managementFunds management is the core of enterprise management, first of all to raise funds reasonably, ensuring lowest cost of funds and funds. Also also to consider Bank loan interest rate of changes trend, reasonable arrangements short-term borrowing and long-term borrowing of structure, to ensure funds occupy and funds cost minimum; second to reasonable using funds, strengthening funds using process of control, this on requirements while financial sector and production, and circulation sector reasonable allocation, on the strengthening on cash outflow of daily monitoring, introduced funds approval accounted for system, to savings using funds.3. 4 perfect the financial controller system, improve financial managementFinance Director is determined by the business owner, on behalf of the owner to exercise oversight and management responsibilities of financial activity of the enterprise. Strengthening enterprise management is the best way to strengthen financial supervision and control. Chief Financial Officer as head of financial affairs, directly involved in the financial management of enterprises, and have an oversight role in the management. Finance Director both doing accounting work, and doing financial work; both to do the work of financial accounting (management, budget management, cost accounting, accounting supervision, etc), to do the work of management accounting (investments, financing, tax planning, and capital). In this regard, strengthening and necessarily conducive to financial management in the era of low carbon economy in the healthy direction.4 ConclusionLow-carbon economic coming of age brought radical changes to the financing environment of enterprises. Financial management of enterprises to be successful, it must quickly and acutely aware of these changes and make appropriate financial decisions. Emergence of a low-carbon economy, and for each industry, opportunities as well as challenges. Only innovation will enable a company to meet the challenges. Innovation is an eternal theme of financial management, is also a complex system engineering, need long-term and unremitting efforts from all sides, many areas are also subject to us to explore and perfect.低碳经济时代企业财务管理创新Innovation of Financial Management in Low-carbon Economy Era摘要 企业的财务管理是企业管理工作的重要组成部分，是企业管理的核心，对于改善企业经营管理，提高企业经济效益具有十分重要的作用。随着低碳经济时代的到来，我国传统的企业财务管理已经不能够适应新时代企业发展的要求，因此有必要进行管理理念和管理目标的更新、管理模式的变革以及管理内容的变化。本着降低成本、节约能源的管理理念继续加强企业财务管理的信息化建设、实施全面的预算管理、强化资金管理、建立财务总监制度等来完善财务管理。 关键词低碳经济；财务管理；创新0 引言随着全球人口和经济规模的不断增长，能源使用带来的环境问题正不断地为人们所认识，不止是烟雾、光化学烟雾和酸雨等的危害，大气中二氧化碳（CO2）浓度升高带来的全球气候变化也已被确认为不争的事实。自2009年12月哥本哈根联合国气候大会召开以来，“低碳经济”模式开始被全世界关注，一场绿色低碳经济革命在全球范围内悄然展开。全球气候变暖对人类生存和发展提出严峻挑战。在此背景下，“低碳经济”、“低碳技术”、“低碳发展”、“低碳生活方式”、“低碳社会”、“低碳城市”、“低碳世界”等一系列新概念、新政策应运而生。而能源与经济以至价值观实行大变革的结果，将为人类迈向生态文明走出一条新路，即：直接应用新世纪的创新技术与创新机制，通过低碳经济模式与低碳生活方式，降低成本、节约能源，实现社会可持续发展。作为具有广泛社会前沿的经济理念-低碳经济，涉及广泛的产业领域和管理领域。而财务管理作为企业管理的核心，随着企业的生存环境和管理模式的变化而出现新的内容和特征。1 低碳经济时代企业财务管理的内涵变革11低碳经济的科学内涵及提出背景低碳经济是以低能耗、低污染、低排放为基础的经济模式，是人类社会继农业文明、工业文明之后的又一次重大进步。低碳经济概念实质是能源高效利用、清洁能源开发、追求绿色GDP的问题，核心是能源技术和减排技术创新、产业结构和制度创新以及人类生存发展观念的根本性转变。 “低碳经济”提出的大背景，是全球气候变暖对人类生存和发展的严峻挑战。与此同时，能源问题已经成为了全人类共同关心的问题，随着全球人口不断增长，能源使用带来的环境问题不断地为人们所认识，烟雾、光化学烟雾和酸雨等的危害以及大气中二氧化碳浓度升高带来的全球气候变化也已被确认为不争的事实。12企业财务管理的内涵的变化传统的企业财务管理，是指在国家法律法规和方针、政策指导下，根据国民经济发展