财务管理问题研究外文资料翻译

出处出处 Fundamentals of Management 作者 M Prentice Hall 2001 3 财务管理问题研究 在市场经济中 管理是决定企业生存和发展的重要性 近年来 由于意识形 态偏见在认识和历史原因 许多的内部财务管理制度不健全给财务管理带来混乱 的客观理由 导致一些缺乏内部监督机制 发生假帐或者账户外设的帐户直接导 致的混乱及财务管理效率低下的企业 这是来自经验的证明 因此 加强财务管 理 建立健全内部财务管理制度已经成为企业不可或缺的条件 首先 企业应当建立健全内部财务管理制度 一 建立内部财务管理系统是为适应社会主义市场经济体制的客观要求 企业在市场竞争中生存 发展 就必须遵循市场经济的要求规范金融行为 必须按照市场经济的要求融资 经费使用和利益分配 提高生产和操作 提高企 业的经济效益 从而增强自己的竞争力以实现经济增长 改变公司经营方式以适 应市场经济的客观要求 二 建立健全内部财务管理系统是企业管理的内在要求 1 财务管理是企业管理的基础 是一切企业管理活动的中心环节 内部财务 管理公司的资金管理活动与形式的价值 主要基于成本管理和资金管理为中心 通过一种价值管理为物理形式的管理 因此 财务管理是企业管理活动的基础 是企业管理的中心环节 2 财务管理在各方面的生产经营和整个过程 根据它的意义 我们可以总结 四大要素的财务管理 包括筹资管理 投资管理 营运资本管理 利润分配管理 三 财务管理和企业管理有广泛的联系 在商务活动 财务管理的触角延伸到每一个角落 每一个部门的业务将获得 服务的资金通过使用接触到金融部门 每个部门应合理使用资金 为了省钱 所 以接受部门的指导 受金融系统的约束 以确保提高企业经济效益 四 公司财务管理迅速体现公司的生产工作 所有生产及企业经营活动都最终反映在其财务结果通过会计 分析 比较 2 你可以检查实施企业生产经营活动的方式 发现问题 找出解决问题的办法 在 特定的财务结果反映的数目和情况的权威 在商业管理 无论是否适当的决策水 平的技术 生产和销售是平稳的 并且能从财务指标迅速反映 第二 内部财务管理体制很难建立的主要原因 一 市场经济对内部财务管理体制的商业冲击 随着市场经济发展 一些单位片面强调企业所有权和管理权限 放宽对内部 财务管理 造成不同程度的会计工作的基础上的弱化 山体滑坡和甚至混乱 特 别是在 1 根据国家规定 建账金融体系的建设 不要求建账导致帐目有些混乱 2 帐户或客户的周边假帐隐匿真实财务状况和商业经济的结果 3 违反财务纪律 未经授权的保有 转移的国民收入 建 小金库 4 违反财务会计制度 乱挤毫无根据的成本 免费注销或增加费用 降低利 润损失 导致会计信息的严重失真 二 企业财务人员整体素质不高带来强烈的财务管理意识 作为一个公司的财务人员是起草的内部的财务系统 也是一个主管和执行者 因此 公司全体员工的工作能力水平的服务质量 在建立内部财务系统和这一制 度的实施中发挥着重要作用 但是相当一部分作为公司的财务人员主观和客观因 素的影响 很难完全承担发展的内部财务管理系统的功能 主要从事 1 有相当部分理财人员因不熟悉新的企业金融体系 业务不精 主动性不够 强 而无法启用 2 有恐惧的企业财务人员 怕会得罪领导 害怕失去一件容易的工作 3 地位本身甚至不是片面的建立和健全内部财务管理体制是一种不涉及到他 们自己的领导责任 第三 建立健全系统的内部财务管理措施 因为上述原因分析 建立健全内部财务系统 可从以下几方面 一 加强领导 统一思想 提高知名度 加强宣传和教育 通过教育和提倡给企业主和财务人员 能够充分理解财务 管理的重要性 必要性和企业内部的相关性 建立了完善的内部财务管理系统相 结合 与现代企业制度的深化企业改革 转换企业经营机制的总和 为了调动更 加稳健的系统 对商业领导承认错误 正确思维 继续发扬传统的优秀作风 艰 3 苦工作并促进工作的健康发展的限制越大 二 加强企业财务人员培训 强化财务人员道德素质 1 通过一系列的培训课程 讲座 课程和研讨会和其他的手段来加强公司财 务人员培训 使财务人员增进对市场经济理论的学习 以提高财务人员的会计理 论水平和事业机会 2 加强财务人员的职业道德 大力发扬改革开放以来金融战线的公司出现的 先进人物和行为 大部分财务人员感觉到职业道德培训和专业伦理道德对做好自 己的工作的重要性 三 金融机构应该加强引导和推动建立企业内部财务制度 金融部门应该建立和完善企业内部财务管理制度和实施企业自治 推进企业 转换经营机制 建立现代企业制度 书面指导是必要的组织样本 帮助公司促进 咨询和指导 加快推广应用价值 总之 财务管理的目标企业的财务活动 处理财务关系组织以满足基本的目 的 决定了财务管理的基本方向 财务管理是企业的出发点 反映企业财务管理 之间的平衡 利益集团是一种综合反映各因素之间的相互作用 企业是企业财务 管理系统对企业财务管理 财务工作发展的企业制度 根据有关法律 法规 企 业开发了在特殊情况下的金融系统 在实践中 对规范和引导企业的良性发展 发挥着重要作用 4 Financial management problems research In a market economy the management is to determine the importance of enterprise survival and development In recent years 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 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 enterprises 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 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 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 central link in enterprise management Internal financial management of the company s 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 management is the basis for all management activities the central link in enterprise management 2 Financial management throughout all aspects of production and operation and 5 the entire process According to its meaning we can summarize the four main elements of financial management including fund raising 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 be 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 D Fast Company s financial management reflects the company s 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 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 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 sided 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 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 6 3 Violation of financial discipline unauthorized retention transfer of national income little treasuries 4 Violation of the financial accounting system mob unjustified costs free to write off the cost reduce profits or increase any loss severe distortion of accounting information B The overall quality of corporate financial officers is not high enough lead to strong financial 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 system plays an important role But a considerable part of the company s 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 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 financial 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 leadership 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 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 7 correct thinking continue to carry forward 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 business 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 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 and i