财务管理外文文献翻译 企业财务管理研究外文文献翻译.doc

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1、财务管理外文文献翻译 企业财务管理研究外文文献翻译 文献出处：Bromiley P, McShane M. Enterprise Risk Management: Review, Critique, and Research DirectionsJ. Long Range Planning, 2021，1203：61-71. 原文 The Research of Enterprise Financial Management Bromiley P, McShane M Abstract Enterprise production and operation process of sociali

2、zation and modernization level is continuously improved, enterprise financial management and control in the core position in the enterprise management has been gradually revealed. Practice has proved that by strengthening financial management and control is advantageous to the enterprise reasonable

3、and effective use of funds, increasing the use of funds effect; Is advantageous to the enterprise budget, and strive to reduce costs; Easier to find the problems existing in the production and operation enterprises, reduce the economic loss; Is beneficial to improve the level of enterprise productio

4、n and management, enhance the competitiveness of enterprises. Financial management is the core of enterprise management, seize the financial management, and seize the key to enterprise management. Key words: enterprise financial management; Money management; 1Introduction Enterprise financial manage

5、ment work of the importance of modern enterprise is a lawfully established for the purpose of profit, is engaged in the production and business operation activities of the independent accounting economic organization, its starting point and develops well is the profit. Enterprises in order to achiev

6、e the purpose of its survival and development and implementation of management of its final result to financial index to reflect, and financial management object is the enterprise of cash (or cash) and benign circulation and turnover process, so also has established the corresponding the core positi

7、on of financial management in enterprise management. Enterprise production management is the process of capital movement and value-added process, management and financial management, as a kind of value form into all production and business operation activities, it is implementation management means

8、on the one hand, through the control of the enterprise production and business operation activities of each link, standardize enterprise management, on the other hand, through the scientific financial analysis, provide the basis for enterprise production and management decision-making, it is through

9、 the financial management work to make the management of enterprise production and operation have full control over the whole process. 2 Related theories 2.1 The fine financial management The fine financial management is to "fine" as the foundation, do meticulous, for every post, every bus

10、iness, have set up a corresponding with the work process and business norms, practices the key in implementing, and to extend the scope of financial management to unit of each area, fully exercise the financial supervision function, to make the development of financial management and service functio

11、n, realize financial management no dead Angle, explore the potential value of the financial activities. As a way of modern financial management, the fine financial management is modern enterprise constantly explore the process of adapting to the market economy development, and is suitable for the ma

12、rket rules and the requirements of the development of enterprise financial management, efforts to promote the fine financial management, to improve enterprise financial management ability, is significant to promote enterprise development, at the same time can also keep to further reform and opening

13、up, promote the internationalization of our country economy level unceasingly, really realize the sustainable development of economy in our country. 2.2 The enterprise value maximization Enterprise value maximization is reasonable on the enterprise financial management, adopt the optimum financial p

14、olicy, and give full consideration to the relationship between the value of money and pay, in ensuring long-term stable development of enterprises to maximize the enterprise value. The advantages of the enterprise value maximization is that it considers the paid time and risk, to overcome the short-

15、term behavior in the pursuit of profit. Economic added value maximization goal refers to the enterprise by means of the reasonable financial management, take the optimization of financial policy, give full consideration to the time value of money and the relationship between risk and reward, on the

16、basis of the guarantee enterprise long-term stable development, the pursuit of a certain period of time has created the maximization of economic value added and the ratio of the invested capital. 3 Enterprise financial management statuses 3.1 Status of financial management, enterprise management goa

17、l is not clear In the past most of the companies did not improve the status of financial management to an important problem of position, just think corporate profit is good, as long as don't consider reasonable fund raising and reasonable application, regardless of the benefit maximization probl

18、em. Lead to some enterprises for the sake of short-term profit after facing the danger of collapse. And although many enterprise financial management attaches great importance to, but for the financial management target is fuzzy. 3.2 The lack of a sound and effective budget management system Many en

19、terprises not to establish and perfect effective budget management system, enterprise management with no clear goal and direction, entirely by "follow", to advance planning and matter controls, afterwards, analyze and audit is in order to cope with the task of "above", bring a lo

20、t of enterprise financial management risk. Some companies even compiled the budget, but as a result of budget management system is not sound, or budget is the financial department shall, according to the management intention "behind closed doors", can't reach the effect of beforehand c

21、ontrol, the so-called budget only become "decoration" or "face project". 3.3 Money is messy, the use of inefficient Saving is the biggest save money, a waste of money is the biggest waste. In the currency as the medium of the market economy condition, enterprise operation must be

22、 firmly established with the concept of capital as the core, maximum limit the use efficiency of the pursuit of money. At present, the needs of the enterprise group funds centralized management and multistage corporate funds dispersed to take up its internal contradiction has become the most promine

23、nt problems in the present enterprise financial fund management investment decision-making optional the gender is big, some enterprises regardless of their own ability and the development goals, blind investment, keen to spread new stall, investments, more serious loss, compounded of already very te

24、nse capital position. Capital precipitation, takes up unreasonable, high of payment default, finished goods continued to grow, capital turnover is slow, enterprise credit and profitability decline. 3.4 Distortion of accounting information, disclosure delay Many enterprises did not form a unified acc

25、ounting and financial reporting system, and not build a unified financial management system, totally "free" in the group members, by financial personnel according to their own ideas to establish financial accounting and management system, lead to each member's financial information bet

26、ween businesses than, data and information disorder; Plus members affected by the "personal interest", insisting that the performance of rise, make the accounts receivable is high and increasing the enterprise financing costs, management costs and bad debt losses, on the other hand, the me

27、mbers of the enterprise financial personnel adjustment index through a variety of artificial means, cause the distortion of accounting data, report false, completely cover up the real operating conditions of the enterprise. If the enterprise can't solve the problem of distortion of accounting in

28、formation in time, will lead to policy makers mistake, for the survival and development of the enterprise is very bad. 4 The improvement of the enterprise financial management measures 4.1 The financial management personnel must set up the modern financial management the new idea The establishment o

29、f modern enterprise system not only gives enterprise active rights, as well as the modern enterprise financial management in a rapidly changing, highly risky market economy environment. These put forward higher requirements for enterprise financial management personnel, financial personnel must be established to adapt to finance a new concept of the knowledge economy era. To strengthen information idea, in the modern society, economic information is a commodity; the accounting information is also a commodity. Any commodity value, accounting百度搜索“就爱阅读,专业资料、生活学习,尽在就爱阅读网92to ,您的在线图书馆!