会计专业财务会计中英文对照外文翻译文献(2)

中英文对照外文翻译

4 我国中小企业对策

见上述问题,在当前中小型中国企业的主要原因是他们的内部原因和外部环境的影响。因此,应采取一些有效的措施从以下几个方面。 4.1 正确的理财目标,并建立了牢固的战略意义

一个企业的财务目标不仅是它的努力的方向,但有效的标准衡量其财务决策是对还是错。适当的目标是非常有益的一个企业的总体战略目标的实现。生存、盈利和发展的基本目标是任何企业,企业价值最大化应被看作是财务目标。引导实现这个目标,将建立企业财务会计的中心地位,在整个企业会计首先,强调会计的融资、投资和利润赚,把他们的偿债能力、经营、利润收益和发展和指导等方面的生产和资本运营控制他们的资本、成本、利润等。要求企业必须遵循战略会计的目标和中心竞争优势战略会计的关系处理企业的利益和社会利益的关系、企业与企业之间的总体效益和部门的人以及长远利益和短期之间的重要性,完全实现了战略会计在企业的发展和重要作用进行财务策略。因此,它是前提的实施财务策略,建立了牢固的战略意义。此外,一些现代会计理念,必须制定相关等风险,时间价值、现金流量、知识效益与人才的价值。

4.2 采用预算控制,保证财务策略的有效实施

预算会计是保障和关键财务目标转换成特定的行动计划和实施。首先,各式各样的财政预算,包括销售、生产成本、一般间接费用、资本费用、损失及现金,要编制一个科学、合理的基于财务策略和财务预测。编制预算时,应根据销售预测过程可能在未来销售销售期,然后编预算和一般间接费用的生产成本,创造损失后,根据有关销售预算预算和成本预算以及现金预算按照预算资本费用和损失。其次,预算指标可以瓦解列入每个部门或个人,他们的责任感和热情可以鼓舞,澄清的责任和义务。第三,预算应遵循严格的财务策略的实施也不例外。最后,一些调整应该是根据战略环境的变化和新要求的发展战略。 4.3 创造良好的战略环境,强调环境分析

为中小企业的战略环境不仅影响其融资但坚固和实施他们的财政策略。因此,它是很重要的营造良好的战略环境和强调环境的分析。

尽管是一个系列的国家政策鼓励、引导和扶持发展中小企业在华的外部和内部环境的发展需要很大的改进。因此,中国应该采取更多的措施来发展当地银行和金

中英文对照外文翻译

融代理商与中小型规模,建立金融系统有利于这些企业的发展,建立和完善有效的贷款担保体系,帮助这些企业、为他们提供机会发行他们的股票或者债券,扩大直接融资渠道,鼓励发展风险投资、促进企业的发展专业高新技术完善机构、组织建设、加强支持这些企业财务代理和建立基金来支持他们的发展。为企业本身,他们应该努力提高自己的综合素质,加强和改善他们的信用意识和信用创造有利的信用环境。

总之,政府、社会、企业的共同努力,应该依靠营造良好的金融环境,这些中小企业。此外,这些企业也应该充分意识到环境的重要性,为他们的财务策略尝试建立科学、合理、可行的战略目标,并保障其有效实施进一步加强环境分析和改进他们的决策能力。

4.4 建立财务危机预警系统有效地控制财务风险

融危机预警系统是一个非常重要的手段去控制财务风险,实现战略财务目标为中小企业。通过收集一些信息在相关的产业政策和市场竞争,设置,观察一些敏感性指标和用人预警模型,这样的系统会为企业提供信号来帮助他们采取有效的干预措施,以避免金融危机。

关键是要解决预警指标和限制在建立预警系统。这些指标预先警报的主要涉及现金,流动比率、债务、操作、信用、营业额、投资、成本、收益和环境等等。主要有两个模式:函数和多元模式。企业应该建立自己的预警系统,根据其不同模式的现实。 5 结论

综上所述,多种因素与企业的外部条件和内部条件时,要充分考虑他们建立自己的财务策略。由于他们的

不同特点,中小企业必须建立自己的财务会计策略与其模仿的大型企业。

中英文对照外文翻译

附件：外文原文

Strategic Financial accountant in Small and Medium-Sized

Enterprises

Abstract: Along with the development of social economy and the progress of science and technology, Chinese enterprises are being in a stage filled with opportunities and dangers. This paper introduces the connotation and significance of strategic financial accountant, elaborates the problems in the financial strategies conducted by small and medium-sized enterprises together with the causes and proposes some countermeasures finally. Keywords: Small and medium-sized enterprises, Strategic financial accountant, Problems, Countermeasures

The uncertainty of an enterprise’s financial environment fills its financial activities with risks. In addition to opportunities, quite a lot of dangers arise from time to time in its financial accountant. Therefore, it has become thkey to the success of an enterprise’s financial accountant whether it can keep track of the trends of changes and absorbe what is useful while rejecting what is harmful. Strategic accountant ideas are significant in enterprises’ financial accountant since we must make efforts to analyze and grasp the general environment and development tendency of an enterprise and therefore to improve the adaptability, changeability and applicability of financial accountant to uncertain environment. Currently, over 10,000,000 small and medium-sized enterprises have passed the industrial and commercial registration, taking up 90% of the total enterprises in China. Accordingly, their strategic financial accountant is of particular importance,

中英文对照外文翻译

which is also the topic of this paper.

1 Introduction

Strategic financial accountant refers to financial accountant theories according to which financing should be conducted in the most proper way, the collected capital should be utilized and managed in the most effective way in enterprises and decisions on the reinvestment and distribution of profits should be made most reasonably. According to its connotation, we can sum up the three main contents of strategic financial accountant, including financing strategy, investment strategy and profit-distribution strategy. Details are as follows: Financing strategy

Highly developed modern enterprises are characterized by sharp growth in sales. When faced up with such a situation, enterprises tend to have great demands for capital since stocks and receivables are increased as well. The greater the tension of sales growth is, the greater capital demands will be. Therefore, financing strategy is of significance in strategic financial accountant. The functions of financing strategy lie in clarifying the guidelines for financing, laying down financing objectives, establishing the overall scale, channels and methods of financing, arranging strategic schemes of capital structure optimization, laying down relevant countermeasures in order to achieve the financing objectives, and finally predicting and collecting the amount of capital the enterprise needs.

Investment strategy

As the core of strategic financial accountant, this strategy determines whether an enterprise can allocate its capital and resources in a reasonable and effective way or not. Investment strategy involves the confirmation of the investment direction of fixed assets, corporate scale and capital scale, the investment choices related to external expansion or internal expansion, the reform of old products or the development of new ones, independent or joint operation, investment with self-capital or with loans and decisions on the percentage between fixed assets and current assets, investment strategies with

中英文对照外文翻译

risks and those during inflation. Profit-distribution strategy

This strategy, including the accountant of capital gains and the establishment of stock bonus distribution, mainly deals with the proportion an enterprise puts aside in a long run for reproduction on an expanded scale, improvement of employees’ welfare and their living standards. Profit-distribution strategy is intended to satisfy the demands for equity capital in the development and improvement of enterprises’ core competitiveness based on relevant investment strategy and financing strategy. Meanwhile, when carrying out this strategy, enterprises are expected to establish talent-oriented distribution policies by exploring effective methods to apply those important elements such as knowledge, technique, patent and accountant to the profit-distribution course.

2 Problems in Strategic Financial accountant of Small and Medium-Sized Enterprises in China

Currently, some common problems include:

2.1 Lacking in Scientific and Standardized Financial Strategies

Quite a few enterprises are pursuing only a large scale, or purchasing a large amount of land while neglecting asset structure allocation, or having no reasonable arrangement for its capital. They have no financial strategies at all, not to mention their implementation. As for some others, the effect of their strategic financial accountant is greatly affected due to their unscientific and irregular strategies, which are characterized by the following features: first, their strategic financial aims depart from their enterprises’ overall ones; second, financial strategies are regarded equal to financial plans, hence neglecting the comprehensiveness of financial strategies; third, financial strategies are not made based on their enterprises’ long-term goals and therefore have great randomness.

2.2 Neglecting Strategic Environment Analysis and Having Unreasonable Strategic Financial Goals

Strategic environment analysis is both the foundation of financial strategies and the guarantee for its implementation. It includes internal and external environment analysis with the former being the internal foundation and implementation basis for the

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