中小型企業(yè)財務(wù)管理模式的探析外文獻翻譯

1、<p>　　重 慶 理 工 大 學</p><p>　　文 獻 翻 譯</p><p>　　二級學院 (全稱) </p><p>　　班 級 </p><p>　　學生姓名 學 號

2、 </p><p>　　中小型企業(yè)財務(wù)管理模式的探析</p><p><b>　　摘要</b></p><p>　　中小企業(yè)作為一個整體的組織.在經(jīng)濟全球化時代的經(jīng)濟發(fā)展做出了突出貢獻，越來越多的國家重視中小企業(yè).雖然中小企業(yè)發(fā)揮了重要作用，促進經(jīng)濟發(fā)展，但是許多中小企業(yè)的作用相當一部分單純追求銷量和市場份額而忽略核心地位的

3、財務(wù)管理。管理意識是剛性的，僅限于生產(chǎn)經(jīng)營的管理結(jié)構(gòu)和企業(yè)管理，企業(yè)財務(wù)管理和風險控制沒有得到充分使用，這對中小型企業(yè)的信貸和融資渠道產(chǎn)生了負面影響，原因是缺乏有效的財務(wù)管理支持。所以深化金融改革，探討了金融的潛力，提高財務(wù)管理水平，建立財務(wù)管理模式適合中小企業(yè)的現(xiàn)狀是重中之重。</p><p>　　關(guān)鍵詞：中小型企業(yè)，財務(wù)管理，財務(wù)管理模式</p><p><b>　　中小型企

4、業(yè)的概念</b></p><p>　　中小型企業(yè)被各界人士和政府機構(gòu)以各種方式定義，正如它在不同的國家以多種方式發(fā)揮作用。微型企業(yè)被認為是一個小公司或中型企業(yè)。不管怎樣，我們的工作即包括微型企業(yè)或小型業(yè)務(wù)，也包括中等規(guī)模業(yè)務(wù)。</p><p>　　對小型公司進行最全面研究的是在英國，由博爾頓委員會提出（1971）。委員會定義“小型公司”為“一個不超過200名員工的企業(yè)”。 &l

5、t;/p><p><b>　　財務(wù)管理</b></p><p>　　財務(wù)管理是基于企業(yè)在生產(chǎn)過程中客觀存在的財務(wù)活動和財務(wù)關(guān)系而產(chǎn)生</p><p>　　的，是組織企業(yè)資金活動、處理企業(yè)同各方面的財務(wù)關(guān)系的一項經(jīng)濟管理工作，</p><p>　　是企業(yè)管理的重要組成部分。</p><p><b&

6、gt;　　財務(wù)管理模式</b></p><p>　　財務(wù)管理模式是指管理者在一定財務(wù)管理思想的指導(dǎo)下，對企業(yè)財務(wù)管理目</p><p>　　標、財務(wù)管理對象和財務(wù)管理方法進行整合以推動財務(wù)管理活動有效、合理運行</p><p><b>　　的一種管理狀態(tài)。</b></p><p><b>　　1.目

7、前存在的問題</b></p><p>　　1、片面追求“熱門”產(chǎn)業(yè)，不顧客觀條件和自身能力，無視對企業(yè)發(fā)展的影響，認為什么行業(yè)都可以做，什么行業(yè)都能夠做好。對項目的投資規(guī)模、資金結(jié)構(gòu)、建設(shè)周期以及資金來源等缺乏科學的籌劃與部署，對項目建設(shè)和經(jīng)營過程中將要發(fā)生的現(xiàn)金流量缺乏可靠的預(yù)測，倉促上馬。一旦國家收緊銀行信貸，使得建設(shè)資金不能如期到位，企業(yè)就面臨進退兩難的境地，甚至造成巨大經(jīng)濟損失。近幾年來許多企

8、業(yè)所投資的鋼鐵、電解鋁、水泥等項目由于資金困難而夭折，或“割肉”賣出或成為永久性“在建工程”，不僅企業(yè)自己為此付出了慘重的代價，也將一些銀行拖入泥潭。2、財務(wù)風險意識淡薄，企業(yè)始終在高風險區(qū)運行。這表現(xiàn)在三個方面：一是過度負債。企業(yè)要發(fā)展，就不可避免地要負債經(jīng)營，充分利用財務(wù)杠桿的作用。但是，一些企業(yè)不顧成本、不惜代價，不考慮自身的償還能力，千方百計從銀行獲取貸款。有些企業(yè)甚至不明白“借債還錢”這一最淺顯不過的道理，認為從銀行獲得貸款

9、就是獲得利潤，只考慮如何將貸款弄到手，而并沒有認真考慮如何能讓有限的資金發(fā)揮效益，更沒有考慮如何償還。在借入資金不能有效發(fā)揮作用的情況下，一些企業(yè)進入了靠貸款維持生存的惡性循環(huán)。其結(jié)果是債臺高筑，財</p><p>　　2.解決財務(wù)管理問題的對策</p><p>　　1.增強融資能力。中小企業(yè)融資渠道窄,直接影響財務(wù)管理的質(zhì)量。也成為制約中小企業(yè)發(fā)展的瓶頸。中小企業(yè)經(jīng)營規(guī)模小、抵御市場風險

10、能力差,應(yīng)根據(jù)自身的特點盡可能地把資金投放到回收期短、風險相對較低的項目上,提高資金使用效益,有效拓寬企業(yè)融資　 2.正確進行投資決策。中小企業(yè)要建立自己的中長期目標,正確處理好目前與長遠利益的關(guān)系,樹立投資信心。要根據(jù)財務(wù)部門提供的真實的各項財務(wù)指標作依據(jù),分析企業(yè)自身的經(jīng)營狀況,確定自身的投資取向。應(yīng)對所投資的項目進行可行性分析,即從產(chǎn)品的先進性,市場生產(chǎn)力和市場競爭力去分析,進行科學的預(yù)測和決策,對風險程度大的項目,決策面臨不

11、確定性的風險方案應(yīng)主動回避。分散資金投向,降低投資風險。投資多元化是現(xiàn)代企業(yè)降低投資風險、控制投資風險的有效途徑。　　3.加強財會人員的職業(yè)教育,重視財會創(chuàng)新人才的培養(yǎng)和激勵。財會人員必須熟悉和遵守國家的法律法規(guī),遵守財經(jīng)紀律和制度,遵守職業(yè)道德規(guī)范、有良好的業(yè)務(wù)素質(zhì),這是實施財務(wù)創(chuàng)新工程的基本要求,也是創(chuàng)新能力和創(chuàng)新精神,另外,要注意在個人素質(zhì)包括創(chuàng)新意識、創(chuàng)造能力和創(chuàng)新精神。另外,財會人員應(yīng)樹立的現(xiàn)代理財觀念,包括競爭觀念、風&l

12、t;/p><p>　　4.建立完善的財務(wù)管理制度。要建立起崗位分工制和輪換制,特別對于不相容的崗位,如會計和出納,不能讓一個人擔任,而且對于同一個崗位,同一個人擔任的時間應(yīng)有一定的期限,到了這個期限,就應(yīng)當實行輪換。規(guī)范會計核算。提高會計基礎(chǔ)工作的水平。</p><p>　　作者：Yoshihiro Francis Fukuyama</p><p>　　出處：Econo

13、mic Research.2009</p><p>　　The Organization of Financial management mode</p><p><b>　　Abstract</b></p><p>　　SMEs as a whole have made outstanding contributions to the eco

14、nomic development of countries．In an economic globalization era，more and more countries pay attention to the role of SMEs．Although American SMEs played a major role in promoting the country’S economic development，many Am

15、erican SMEs simply pursuit the considerable portion of sales and market share and ignored the core position of the financial management．The management sense is rigid，and enterprise management limited to the production &l

16、t;/p><p>　　The mode of finance management’operation，and build up the financial management mode which suit to the present status of amerian SMEs are the top priority．</p><p>　　Key words：SMEs；financi

17、al management；financial management mode</p><p>　　Concept of small and medium scale business</p><p>　　Small and medium scale enterprise have been defined in various ways by various people and gov

18、ernment agency just as It has been worked on in various ways by different nation. Micro business has been recognized, a small firm is recognized as well as medium scale business. However, our work will cover both the mic

19、ro business or small-scale business and the medium scale business.</p><p>　　The most comprehensive study of small firms in the United Kingdom was that carried out by the Bolton Committee (1971). The committe

20、e defined "small firms" “as one with not more than 200 employees". </p><p>　　Financial management </p><p>　　The financial management of financial activities and financial relation

21、s based on the objective existence of the enterprise in the production process,is organization enterprise fund activities to deal with an economic management of the enterprises and the various aspects of the financial re

22、lationship and is an important part of enterprise management.</p><p>　　Financial management mode</p><p>　　Financial management mode under the guidance of managers in certain financial management

23、 thought,of Corporate Financial Management Standard, financial management objects and financial management methods to integration promote effective financial management activities, reasonable running of a state.</p&g

24、t;<p>　　Present problems</p><p>　　1.One-sided pursuit of "hot" industry, regardless of objective conditions and their own ability, ignoring the impact of the national macro-control of enterp

25、rise development, and that what the industry can do, what the industry can do a good job. Some enterprises even one-sided that state regulation of what should be on what can certainly make money. Second, the scale of inv

26、estment in the project, capital structure, the construction period, as well as sources of funding, lack of scientific planni</p><p>　　2.Weak awareness of financial risks, the business has always been run in

27、a high-risk area.Enterprises to develop, it is inevitable to liability business, make full use of the role of financial leverage. However, some companies, regardless of the cost, at all costs, do not consider their own a

28、bility to repay, and do everything possible to obtain loans from banks. Some companies do not even understand the "debt to repay" the most simple and obvious truth, that to obtain loans from the bank is to m<

29、;/p><p>　　3.Weak financial controls. Strictly for cash management, the formation of unused funds or insufficient. Some companies believe that cash as possible, resulting in idle cash, did not participate in the

30、 production of turnover; does not establish a strict credit policy, the lack of effective collection measures, receivables can not be cashed, or the formation of the allowance for doubtful accounts receivable turnover is

31、 slow, the recovery of funds difficult. Inventory control is weak, cause funding</p><p>　　Countermeasures to address financial management issues</p><p>　　1.Narrow financing channels for SMEs, a

32、direct impact on the quality of financial management. Also become a bottleneck restricting the development of small and um-sized enterprises. The SMEs operating small-scale, poor to withstand market risks, should be base

33、d on their characteristics as much as possible the funds devoted to the short payback period, a relatively low-risk projects, improve capital efficiency, effectively broaden the corporate finance.</p><p>　　2

34、.SMEs to establish medium-and long-term goals, and properly handle the current and long-term interests to establish confidence in investing. Basis, the analysis of the enterprise's own operating conditions to be true

35、 of the financial indicators provided by the finance department to determine their own investment approach. Should invest in the project feasibility analysis, analysis from the advanced nature of the products, market pro

36、ductivity and market competitiveness, scientific forecasting an</p><p>　　3.Accountants must be familiar with and comply with national laws and regulations, compliance with the financial discipline and system

37、, to comply with professional ethics, good business qualities, which are the basic requirements for the implementation of financial innovation project, but also the ability to innovate and the spirit of innovation.</p

38、><p>　　4.To establish the positions of division of labor system and the system of rotation, especially for incompatible positions, such as accounting and cashier, you can not let a person who should have a cert

39、ain period of time and for the same job, the same individuals as the time, to the period should be rotated. Standardize accounting. Raise the level of basic accounting work.</p><p>　　Writer: Yoshihiro Franci

40、s Fukuyama </p><p>　　From: Economic Research.2009</p><p>　　譯 文 評 閱</p><p>　　導(dǎo)師評語（應(yīng)根據(jù)學?！白g文要求”，對學生外文翻譯的準確性、翻譯數(shù)量以及譯文的文字表述情況等作具體的評價）</p><p><b>　?。ㄒ笫謱懀?lt;/b>&l