财务-会计-外文翻译-外文文献-英文文献-成本控制和财务控制.doc

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1、Cost control and financial controlBy cost control and financial control goal by the cost control and the financial control goal financial control is the business management important constituent, seeps to inenterprises each domain, each link. The financial control directlyrelates the enterprise the

2、survival and the development, said from some kind of significance, the financial control is an enterprise sustainable development key. However, some enterprises financial control. These enterprises financial control have two erroneous zones: One, the financial control simplification, the financial c

3、ontrol is only the financial departments matter as if, neglects its whole management function; Two is the financial department completely takes orders from to Boss Neglect financial control own regularity and relative independence. Presently on enterprise question and so on in financial control inve

4、stment management, fund management, financial surveillance management, appropriation of profit management makes the discussion. First, modern enterprise system and financial control The financial control is the social productive forces development result, probably in 15-16 century, area the Mediterr

5、anean Sea coast city trade obtained the rapid development, the initial period joint stock system companys appearance request financial control was born as enterprises one kind of organization form. But this time financial control also merely is only in a business management appendage, but also does

6、not have own independent function, also lacks the financial control theory and the experience; therefore, this only can be the financial control shade bud time. To 19th century50s after, enters along with the west industrial revolution completes the time, with gradually improves along with the joint

7、 stock system companys unceasing expansion, how in order to adapt collects the capital, the outstanding share, how assigns the profit the need, only then has had the specialized financial control. Our country business management and manages finances the development should say was passes through the

8、tortuous path, has paid the suitable price. In the planned economy time, our country business management and the financial control are not take pursues the enterprise benefits the goal, the income assignment is under the distribution according to work slogan egalitarianism. After reform and open pol

9、icy, specially in 1993, the Central Party Committee 14 sessions of three CCP plenary conferences explicitly proposed the state-owned enterprises reform direction is “Establishment modern enterprise system and implementation science business management (financial control) The financial control is onl

10、y then taken. At present, the state-owned enterprise is speeding up the enterprise to change the system the work. The sole state-owned enterprise is facing the investment main body multiplication joint stock system mixed type economic form development, the operator and the enterprise staff holds the

11、 stock to cause the state-owned enterprise and the general staffs truly becomes common fate group. After the state-owned enterprise transforms the management mechanism, will become the genuine market competition main body and the legal person governs the entity. The state-owned enterprise establishe

12、d the modern enterprise system and the state-owned enterprise changes the system to the financial control seta more urgent higher request. Second, when good gives advice, invests the good enterprise the policy-making pass the decision-making is in the business management a most important work. The d

13、ecision-making has the cost; this point is easily neglected by the person. For example a correct decision-making gains 1million Yuan for the enterprise, if has lost the opportunity, has not made the prompt decision-making, this policy-making cost is 1 million Yuan; If has made a wrong decision-makin

14、g, not only has not gained to1 million Yuan, instead lost money 1 million Yuan, then, this wrong policy-making cost is 2 million Yuan. Therefore, the decision-making also must speak the cost control. The investment decision-making is in enterprise all decisions-makings most essential, the most impor

15、tant decision-making, because we often said: The investment decision-making fault is the enterprise biggest fault, an important investment decision-making fault often can cause an enterprise to fall into the difficult position, even goes bankrupt. Therefore, a financial control extremely important f

16、unction for the enterprise when good gives advice the good investment decision-making pass. The investment is refers to the delivery financial resource to the certain object, expected will gain the income in the future the economic activities. The investment has very many types: From the investment

17、recycling time division, has the long-term investment and the short term investment; Looked from the investment direction that, has to in investment and the foreign investment; Take invests to the enterprise future influence as the basis, may divide into the strategic investment and the tactic inves

18、tment, as well as newly established investment and following investment; Definite investment and venture capital; Relevant investment and non- relevant investment and so on. These classifications are divide from the logical division dichotomy, each kind invests itself has the many kinds of types the

19、 nature and the characteristic, for example long-term investment itself, it both is possibly the strategic investment, and possibly is risk investment and so on. Therefore, we in consideration investment below time must be good four passes. First, good economic activities pass. Must be clear about t

20、he investment is economic activities, must seek the basis from the economic law, thus makes the correct investment decision-making. The author has investigated certain state-owned enterprises many faults investment decision-making, very big fault reason has not gone to the decision-making from econo

21、mic law itself, but was from politics”,” the interpersonal relationship and so on the factor rashly has made the investment decision-making. For example a state-owned enterprises board of directors takes orders from Yu higher authority officer to suggest, for higher authoritys senior officers sons c

22、orporate investment 3 million Yuan, the result is The meat dumpling beats a dog Has not returns; Also for example a very successful state-owned enterprises general manager, in order to repay his hometown, forcefully advocated invests 5 million Yuan in his hometown to manage the factory, but his home

23、town actually does not have supplies this kind of factory the condition, finally the factory was manages successfully, actually year after year lost money, has become this enterprises Heavy cloth wrapper . Even also has the state-owned enterprise the person in charge invests at will the state asset

24、for own relative friend and the side person, strictly said, this already was one kind of corrupt behavior, is one kind of crime. This investment way has unexpectedly accounted for about 40% in the investigation investment decision-making fault, is a phenomenon which one kind of ten points is worth t

25、aking. Another kind of investment decision-making fault is invests the policy-maker quality to be bad, the bureaucratic, acts arbitrarily, own do not understand the decision-making which the economic law makes. This investment way approximately composes 50% in the investigation investment decision-m

26、aking fault. Second, good investigation and study pass, strictly according to international convention management, according to government by law management. The investment decision-making is a process. In makes in front of the investment decision-making, must thoroughly conduct the investigation an

27、d study, carries on the feasibility analysis, otherwise cannot easily invest. Specially foreign invests, namely the enterprise by way and so on cash, material object, intangible asset, or by the stock, the negotiable securities and so on the negotiable securities way invests to other units, certainl

28、y must according to the international convention management, to throw the capital the capital letter, the financial resource and so on many aspects has the reliable proof. The contract must strictly check, conforms to the relevant law procedure, cuts cannot remain has the hidden danger. Third, the g

29、ood investment executive program pass, achieves the investment decision-making scientific style and the democratization. The different type investment all has own characteristic, thus has the different executive program, must after the different department examination and approval, for example: Some

30、 investments, general manager individual may make the decision-making, some investments must authorize by the board of directors, but some investments must report the higher authority department to examine and approve. Fourth, good cost control, risk and income pass. The investment goalies must have

31、 the benefit, must make money, because must implement the investment cost control; Must have the risk consciousness, dodges the risk with every effort; The investment must have the benefit, but also must promptly recycle, guarantees invests successfully. Third, manages well the fund, guarantees the

32、enterprise fund circulation and the security At present, many enterprises have three problems in the fund management: One is the fund is unable to make ends meet, existence fund gap; Two is the fund is diverted, is occupied; Three, is called the person the headache the triangle debt. How solves thes

33、e three problems, is in the enterprise financial control urgent matter. Certainly, first must tap new resources and reduce expenses, increases income and reduces expenses; Its secondary raises funds through the short-term and invests fills a prescription the fund -odd to lack; Third must to the fund

34、 implementation track management, achieve earmarks a fund for a specific purpose, prevented the fund is diverted and forms newly the triangle debt. Fourth, the full display finance surveillance function, guarantees the state asset to guarantee the value increment the perfect enterprise legal people

35、govern the structure are important issue which the present state-owned enterprise changes the system. The enterprise must truly become in the market economy the competition main body and the responsibility power explicit legal person entity, must have to have a set the drive mechanism which adapts w

36、ith it. Constructs a unity, the development, the honest management is does well the state-owned enterprise the key. From prevented corrupt considers, the enterprise must strengthen the surveillance function. Just like the traffic regulations is same, doesnt have the red candle the restraint, and doe

37、s not have the green light the freedom. Restrains in the mechanism in the enterprise, fully plays the financial surveillance role to have the specially vital significance. The financial worker must have the high sense of responsibility, regarding according to the financial system management person,

38、do not have to dare to resist, until reports the situation to the higher authority. The state-owned enterprises financial personnel fundamentally mention, is responsible for the state asset, but is not is responsible for some concrete general manager. But said from the government by law, also must p

39、rotect the financial personnels responsibility with individual rights and interests, also only has this, can fully play the financial surveillance role. At present the state-owned enterprise implements under the financial manager to manage level of systems is effective. The subordinate enterprises f

40、inancial person in charge by the upper level of department responsible for the work, the enterprise directly delegates, its organization relates, the wages and welfare in the previous unit, like this he can not have the extra worries to exercise the financial surveillance function. Fifth, under new

41、situation appropriation of profit management the appropriation of profit is the enterprise basis country related stipulation and investors resolution the assignment which carries on to the enterprise only profit. The appropriation of profit gets up the leverage in the enterprise, it to the correct p

42、rocessing enterprise with various aspects economical relations, transfers various aspects the enthusiasm, the promotion enterprise develops has the extremely vital significance. For many years, our country enterprise appropriation of profit as are suit of planned economy influence, in distribution a

43、ccording to work under the slogan, in the essence has the serious egalitarianism, enormously dampened populaces enthusiasm, this also is many state-owned enterprises is in the difficult position for a long time an important reason. A factory manager, general manager wages is very few with an ordinar

44、y staff phase difference, which regardless of from on the one hand said, all is unreasonable. Had some factory managers, general manager has laboriously done for several dozens years, near arrived the retirement only then to discover oneself did not have aching in the world, the psychology was not b

45、alanced. Few people unexpectedly take risks, violate the law knowingly, the embezzlement bribe, so-called forms 59 year old of phenomenon. Senior intellectuals, a scientific and technical worker receives the identical strong back phase difference to be also very few, this also is the appropriation o

46、f profit extremely unreasonable phenomenon. Eats the mess in the appropriation of profit is one kind of backwardness consciousness, has the very big harm. After reform and open policy, Comrade Deng Xiaoping proposed lets part of people get rich first, its essence is breaks the appropriation of profi

47、t the egalitarianism. Comrade Deng Xiaoping also proposed the science and technology is the first productive forces, summoned the respect knowledge, respects the talented person, this further reformed for the appropriation of profit has laid the rationale. At present, the scientific and technical wo

48、rker may buy stock by the science and technology draws bonus, the enterprise operator implements the yearly salary system and so on, mayday is the appropriation of profit under the new situation inevitable result. The distribution according to work and the element of production will participate in t

49、he assignment to become the enterprise the main appropriation of profit form, the staff holds the stock, the operator will hold the stock to cause.成本控制和财务控制以成本控制和财务控制为目标财务控制是企业管理的重要组成部分,渗透到企业的各个领域、各个环节。财务管理直接关系到企业的生存与发展,从某种意义上说,财务管理是企业可持续发展的关键。然而,一些企业的财务管理不尽人意。这些企业的财务控制有两种误区:一、财务管理的简化,财务管理只是金融部门的事，忽视了其整体管理功能;二、财政部门从完全秉承“老板”的命令，忽视了金融控制固有的规律及相对独立性。现对企业在财务控制、投资管理、资金管理、财务监督管理、利润的拨款等方面的问题讨论。首先,现代企业制度和财务控制。财务控制是社会生产力发展的结果,可能在第15世纪,地中海沿岸城市区域贸易得到了飞速的发展,初期股份制公司的出现使得企业财务控制形式实现多样化。但这次金融控制,也不仅仅是业务管理