企业财务管理毕业论文外文翻译及原文-毕业作品网站

This paper discusses the The modern enterprise is becoming China's economic development in the process of an important new force. However, with the modern enterprise investment on the scale of the expansion and extension of the growing investment levels, the modern enterprise financial control is becoming increasingly urgent. This is common in state-owned enterprise groups and private enterprise groups, a common predicament. At present, the modern enterprise is becoming China's enterprises to compete in the international market, the leading force. In a market economy under the conditions of modern business success or failure depends largely on the Group's financial management and financial control is a modern enterprise financial management of the link. Many of the modern enterprise by strengthening the financial control so that the Group significant increase efficiency, and even some loss-making by strengthening the financial control of the modern enterprise to enable companies to achieve profitability. In this paper, expounding China's modern enterprises the main problems of financial control, based on the choice of financial control method was summarized and analyzed the content of the modern enterprise financial controls, the final resolution of the financial control mode selected key factors for the modern enterprise the improvement of financial control to provide a degree of meaningful views.

With China's accession to WTO, China's enterprise groups must be on the world stage to compete with TNCs from developed countries. At present the development of enterprise groups in China is not satisfactory, although there are national policies and institutional reasons, but more important is its financial management in particular, caused by inadequate financial controls. For a long time, China's enterprise group cohesion is not strong, their respective subsidiaries within the Group for the array, can not play the whole advantage; redundant construction and haphazard introduction of frequent, small investments, decentralized prominent problem: financial management is chaotic, resulting in frequent loss of control, a waste of money the phenomenon of serious; ineffective financial control, financial management loopholes. In recent years, enterprise group's financial control has been our country's financial circles. In short, the problem of exploration in our country has obvious practical significance.

Clearly, China's modern enterprise financial controls are the main problem is to solve the problem of financial control method based on the choice of financial control method is the key financial control of the modern enterprise content is content, while the financial control method of choice is the ultimate ownership of the main factors that point, This train of thought here on the modern enterprise's financial control method were analyzed.

Internal control over financial control is an important part, is a subsidiary of parent company control of an important part of its financial management system is the core of. The concept of modern enterprise financial controls in accordance with the traditional definition, financial control refers to the "Financial Officers (sector) through the financial regulations, financial systems, financial scale, financial planning goals of capital movement (or the daily financial activities, and cash flow) for guidance, organization, supervision and discipline, to ensure that the financial plan (goals) to achieve the management activities. financial control is an important part of financial management or basic functions, and financial projections, financial decision-making, financial analysis and evaluation together with a financial management system or all the functions.

The modern enterprise's financial control is in the investor's ownership and corporate property rights based on the generated surrounding the Group's overall objective, using a variety of financial means, the members of the enterprise's economic activities, regulation, guidance, control and supervision, so that it Management Group's development activities are consistent with the overall goal of maintaining the group as a whole. Financial control is a power to control one side of the side control, inevitably based on one or several powers. Financial control is essentially related to the interests of enterprises in the organization, the conduct of control, namely, by controlling the financial activities of the assets, personnel actions, to coordinate the objectives of the parties to ensure that business goals. The modern enterprise financial control includes two aspects: the owner funded financial control and corporate managers financial control. From the donors point of view, the essence of the modern enterprise is characterized by investor and corporate property rights of ownership and separation. Investors will invest its capital to the enterprise after their capital combined with debt capital, constitute the enterprise's capital, the formation of corporate business assets is funded by corporate property, then lost direct control over the funders in order to achieve itsCapital maintenance and appreciation of the goal, only through control of its capital manipulation of corporate assets in order to achieve the maximum capital value donors. The control of capital controls is an important property is the prerequisite and foundation for financial control. From the perspective of internal management of enterprises and its financial control target is the legal property of its operations.

At present, the modern enterprise is becoming China's enterprises to compete in the international market, the leading force. In a market economy under the conditions of modern business success or failure depends largely on the Group's financial management and financial control is a modern enterprise financial management of the link. China's modern enterprise financial controls are still in the stage to be further improved, to varying degrees, there are some urgent need to address the problem:

In the financial control of the set of decentralized model, China's modern enterprise polarization. The current group of financial control either over-centralization of power, the members of the business has no legal status as a subsidiary factory or workshop, the group is seen as a big business management, leadership financial rights absolute; or excessive decentralization, a large number of decentralized financial control to a subsidiary, any of its free development.

In addition, the modern enterprise financial control system suited the needs of a market economy, financial control and flexibility of principle there is no organic unity. If the subordinate enterprises, with few financial decision-making power, then the temporary financial problems occur at every level always reported to the Group's headquarters, and then from the headquarters down the implementation of the decision-making at every level, so it is easy to miss market opportunities. On the contrary, when the subsidiary of financial decision-making power is too large, they easily lead to financial decision-making blind and mistakes, not only for the Group's staff to participate in market competition, failed to exercise any decision-making role, but will also become a competitor to the market to provide a tool for competitive information, hinder the the further development of enterprises.

Financial control in accordance with the owner of intention, in accordance with relevant laws and regulations, systems and standards, through certain financial activities and financial relations, and financial activities to promote all aspects of the financial requirements in accordance with a code of conduct to conduct his activities. From China's current situation, the financial control of a modern enterprise mainly focused on ex post facto control, is often the lack of critical pre-budget and to control things. Many modern enterprises, after a decision is in advance, for further financial control tended to focus on the annual profit plan, to meet on the development of a full-year sales revenue, cost, target profit, and several other overarching objectives, without further specific decision-making technology to compile for control and management, according to the month, quarterly, annual financial budget. Therefore, the interim budget and thus difficult to compare operating performance is a matter to control the empty words. As for the ex post facto control, although based on the year-end assessment of the needs and to get some attention, they can still profit in the annual plan, based on the relevant accounting information barely supported by whom, but the effects are pretty effective. Since the ex ante control may not be effective, so subordinate enterprises throughout the implementation process of decision-making are largely outside the core business of financial control, divorced from the core business of financial control.

Modern enterprises themselves do not establish a parent-subsidiary link up the financial control mechanisms, financial control their own ways, the parent company of the modern enterprise can not come to the unified arrangement of a strategic investment and financing activities, the group blindly expand the scale of investment, poor investment structure, external borrowing out of control, financial structure is extremely weak, once the economic downturn or product sales are sluggish, there barriers to capital flows, the Group into trouble when they become addicted. An internal financial assessment indicators are too single, not fully examine the performance of subsidiaries. A considerable number of modern enterprise's internal assessment targets only the amount of the contract amount and profit 2.

At present, China's financial and accounting sector enterprises are usually joined together, such a body set up under the traditional planned economic system, still capable to meet the management needs, but the requirements of modern enterprise system, its shortcomings exposed. Manifested in: (1) financial services targeted at business owners, it is the specific operation and manipulation of objects is the enterprise's internal affairs, while the accounting of clients within the enterprise and external stakeholders, would provide open accounting information must reflect the "true and fair" principle. Will be different levels of clients and flexibility in a merger of two tasks, will inevitably lead to interference with the financial flexibility of the fairness of accounting. (2) The financial sector is committed to the financial planning, financial management, the arduous task, but flexible in its mandate, procedures and time requirements more flexible, but assume that the accounting information collection, processing, reporting and other accounting work, and flexibility in work assignments weak, procedures and time requirements more stringent and norms. If the enterprises, especially in modern enterprises to financial management and accounting work are mixed together, is likely to cause more "rigid" in accounting work runs more "flexible" financial management is difficult to get rid of long-standing emphasis on accounting, financial management light situation.

At present, the modern enterprise fund operation of the following problems: First, a serious fragmentation of the modern enterprise funds. Some of the modern enterprise have not yet exceeded a certain link between the contractual relationship to conduct capital, operating, and its essence is still the executive order virtual enterprise jointly form of intra-group members are still strict division of spheres of influence, difficult to achieve centralized management of funds, unification deployment of large groups is difficult to play the role of big money. Second, the stock of capital make an inventory of modern enterprise poor results. Result of the planned economy under the "re-output, light efficiency, re-extension, light content, re-enter, light output" of inertia, making the enterprise carrying amount of funds available to make an inventory of large, but the actual make an inventory of room for small, thus affecting the to the effect of the stock of capital. Third, the modern enterprise funds accumulated a lot of precipitation.

At present, enterprises in the financial monitoring of internal audit work to become a mere formality process. The first formal audit management. Hyundai organized every year in different forms of audit, has become a fixed procedure, but because the internal audit staff and the audited entity at the same level, thus in the company's financial problems can not get to the bottom, just a form of and going through the motions. This audit not only failed to exercise any oversight role, to some extent encouraged the small number of staff violations of law. Second, nothing of audit responsibilities. Internal audit is a modern enterprise group commissioned by the audit staff members of Corporate Finance to conduct inspection and supervision process, and therefore the auditors have had an important mandate and responsibilities. But in reality, become a form of audit work, audit officers, whether seriously or not, are not required to bear the responsibility, thus making the audit is inadequate supervision. Third, the audit results and falsified. Audit results should be true and can be *, but in reality the different audit bodies of the same company during the same period of the audit, results are often different, and a far cry from, these are false true performance of the audit findings.

4. Selected financial control model should be considered a major factor Generally speaking, the modern enterprise selects the financial control mode, the main consideration should be given these factors: equity concentration, a subsidiary of the degree of influence of the parent company financial strategy, organizational structure, development strategy, the group scale.

From the group-level point of view, the parent company of the subsidiaries of the associated control to be strict control of the company, a wholly-owned subsidiary of the control to be strict control of the relatively holding subsidiaries, therefore, the parent company of the wholly owned subsidiary of and advantages of holding subsidiaries with centralized control, the quality holding subsidiaries and any shares of a subsidiary of the separation of powers system. To maintain and enhance the core competitiveness of modern enterprises of different degree of importance of a subsidiary should be taken to a different control mode. Have a significant impact on the subsidiary, the parent company must maintain a high degree of centralized control and management right, even partially, the separation of powers must be confined within the framework of centralized; right with the Group's development strategy, core competencies, core business and for the foreseeable the future development of relations in general, a subsidiary of little impact, from improving management efficiency, play to their enthusiasm and enhance the resilience of the market competition point of view, using decentralized type of management system, a better option.

From the organizational structure point of view, U-type structure is a typical centralized structure, and accordingly, its financial control model should also be authoritarian style. H-is an organic organizational structure, a more loose linkages between various departments, departments have greater flexibility in the organization structure, with decentralized financial control model is more suitable, while the M-type structure belonging to phase Rong-type organizational structure, so the use of centralized financial control model can be used either decentralized model.

From the operating characteristics of point of view, the different characteristics of the modern enterprise management, financial control mode selection will be different. And integration operations in a single case, all units within the group has a great business contacts, financial control naturally require higher degree of centralization. Enterprises to adopt diversification, because each subsidiary where the industry is different from the operational linkages between the various subsidiaries is relatively small, difficult to implement a modern enterprise integrated centralized control, and therefore the financial control of all subsidiaries should be given to the appropriate authority.

From the development stage point of view, the modern enterprises in the different stages of development, in order to meet the needs of business development will take a different mode of financial control. Generally speaking, companies in the early stages of the development of small, relatively simple operations, using centralized financial control mode, you can better play the same decision-making and resource integration advantages in the industry has created a scale. With the continuous expansion of company size, business areas and constantly open up, Centralized financial control mode can not meet the company's financial controls and management methods on the need for diversification, and this time, we need more subsidiaries in all aspects of and more authority, so that the financial control model of a modern enterprise gradually to decentralized development.

In addition, the financial control model should be subject to the enterprise's development strategy, fully reflects the company's strategic thinking. The company's development strategy can be divided into stable angina strategy, expansion-type strategy, tight-based strategies and hybrid strategies. Enterprises at different stages of the strategic choice of a particular need for financial control in accordance with * a different pattern. Stable implementation of the strategy is usually within the company can be a high degree of centralization of some; to implement expansionary strategy, companies tend to a more flexible decentralized type control mode to suit their developing needs of the market; the implementation of tight-based company's business strategy, all major financial activities must be strictly controlled, thus emphasizing centralization; hybrid strategy for the implementation of the company, it should be operated according to the characteristics of each subsidiary to take a different control mode.

本文探讨现代企业正在成为中国经济发展过程中的一个重要的新力量。然而，随着现代企业投资规模的扩大和延伸，投资增长水平，现代企业理财管理变得日益迫切。这是常见的国有企业集团和民营企业集团，共同困境。目前，现代企业正成为中国企业在国际市场上的主导力量竞争。在市场经济条件下现代企业的成功或失败，在很大程度上取决于本集团的理财管理和理财控制是现代企业理财管理的环节。许多现代企业加强理财控制，使集团显著提高效率，甚至有些亏损的的现代企业加强理财控制，以使公司能够实现盈利。在本文中，阐述了中国现代企业的主要问题，理财控制，根据理财控制方法的选择上，总结和分析内容的现代企业理财控制，理财控制模式的最终分辨率选择的关键因素，为现代企业理财控制的改善提供了一定程度的有意义的意见。

随着中国加入WTO，中国的企业集团必须在世界舞台上，发达国家与跨国公司竞争。目前企业集团在中国的发展不尽如人意，虽然有国家政策和体制的原因，但更重要的是其理财管理，特别是理财控制不足所造成的。很长一段时间，中国的企业组的凝聚力是不是强，各自在集团数组子公司，可以不玩的整体优势;多余的建设和杂乱无章的引进频繁，小投资，分散的突出问题：理财管理混乱，导致经常失去控制，浪费钱的现象严重;无效的理财控制，理财管理上的漏洞。近年来，企业集团的理财控制一直是我国金融圈。总之，在我们国家的问题，探索具有明显的现实意义。

理财控制是内部控制的重要组成部分，是母公司控制的附属公司，其理财管理系统的一个重要组成部分，是核心。与传统的定义按照现代企业理财控制，理财控制的概念是指“理财总监（部门）通过金融法规，金融体系，金融规模，金融资本流动（或日常理财活动的规划目标，现金流）指导，组织，监督和纪律，以确保理财计划（目标）来实现理财控制是理财管理或基本功能的重要组成部分，理财预测，理财决策，理财管理活动。连同一个理财管理系统的所有功能分析和评价。

现代企业的理财控制是投资者的所有权和法人财产权的基础上的周边本集团的整体目标，使用各种金融手段生成，成员企业的经济活动，调控，指导，控制和监督，所以它管理集团的开发活动维持集团作为一个整体的总体目标是一致的。理财控制是一个控制电源一侧的侧面控制，不可避免地根据一个或几个权力。理财控制本质上是与企业利益的组织，控制的行为，即通过控制理财活动的资产，人员行动，协调各方的目标，以确保业务目标。现代企业理财管理包括两个方面：雇主资助的理财控制和理财控制企业管理者。从捐助者的角度来看，现代企业的本质特点是由投资者和企业法人财产权的所有权和分离。构成企业的资本，投资者将投资其资本，给企业后，其资本与债务资本相结合，形成企业业务资产的出资由公司财产，然后失去了对资助者的直接控制，以便实现维护itsCapital升值目标，只有通过控制其资本操纵企业资产，以达到最大的资本价值捐助者。资本控制的控制是一个重要的属性是理财控制的前提和基础。从企业内部管理和理财控制目标的角度是其业务的合法财产。

目前，现代企业正成为中国企业在国际市场上的主导力量竞争。在市场经济条件下现代企业的成功或失败，在很大程度上取决于本集团的理财管理和理财控制是现代企业理财管理的环节。中国现代企业理财控制仍然有待进一步提高，不同程度地在舞台，也有一些迫切需要解决的问题：

此外，现代企业理财管理系统适合需要的市场经济，金融的控制和灵活性的原则，有没有有机统一。如果在下属企业，与几个理财决策权力，然后临时理财问题发生在每一个级别总是报集团的总部，并再从下执行的决定，使每一级的总部，所以很容易而错失市场机会。相反，当金融决策权力的附属公司过大时，容易导致以金融决策的盲目和失误，不仅是本集团的员工参与市场竞争，没有行使任何决策的作用，但也将成为竞争对手向市场提供竞争信息的一个工具，阻碍了企业的进一步发展。

根据与业主的意向，按照有关法律，法规，制度和标准，通过一定的理财活动和理财关系，和金融活动，促进各方面的资金需求，按照代码的行为进行理财控制他的活动。从中国目前的情况，主要集中在现代企业理财控制事后控制，往往是缺乏关键的预算前和事中控制。许多现代企业后，决定提前，进一步的理财控制往往集中在每年的利润计划，以满足全年的销售收入，成本，目标利润，和其他几个总体目标的发展，没有进一步具体的决策进行控制和管理技术来编译，根据月，季度，年度理财预算方案。因此，中期预算，从而难以比拟的经营业绩是一个问题，控制空话。至于事后控制，虽然基于年终考核的需要，并得到一些关注，他们仍然可以在年度计划中获利，根据相关的会计信息，由谁来勉强支持，但效果都还有效的。由于事前未必能有效控制整个实施过程中的决策，让下属企业理财控制的核心业务外，在很大程度上是脱离核心业务的理财控制。

现代企业自身没有建立母子公司理财控制机制，理财控制自己的方式连接起来的现代化企业，母公司不能来的战略投资和筹资活动的统一安排，该集团盲目扩大投资，投资结构不佳，失控的对外借款规模，理财结构非常薄弱，一旦经济不景气或产品销售不畅，存在资本流动的障碍，本集团陷入困境时，他们变得沉迷。内部理财考核指标过于单一，不能完全检查子公司的表现。现代企业的内部评估，有相当数量的目标只有量的合同额和利润。

目前，中国的金融和会计部门的企业通常是结合在一起，成立这样一个机构在传统计划经济体制下，仍然能够满足管理的需求，但现代企业制度的要求，它的缺点暴露无遗。表现在：（1）在企业主有针对性的金融服务，它是在特定的操作和操纵的对象是企业的内部事务，而客户内企业与外部利益相关者的会计，将提供开放的会计信息必须“真实反映和公平“的原则。将不同层次的客户和灵活性，在合并两个任务，将不可避免地导致干扰的公正性会计理财上的灵活性。（2）理财部门的理财规划，理财管理，艰巨的任务，但在其任务规定，程序和时间要求更灵活的灵活，但假设，会计信息的收集，处理，报告和其他会计的工作，灵活性弱的工作任务，程序和时间要求更加严格和规范。如果企业，尤其是在现代企业的理财管理和会计核算工作混合在一起，很可能造成更大的财会工作中“刚性”运行更“灵活”的理财管理，会计，理财上难以摆脱长期强调管理清淡局面。

目前，现代企业基金的运作存在以下问题：首先，一个严重碎裂的现代企业资金。一些现代企业尚未超过某条链路之间的合同关系进行资本经营，其实质仍然是行政命令，虚拟企业集团内各成员的共同形式仍然严格划分势力范围，难实现资金集中管理，统一部署的大集团，大资金是很难发挥作用。其次，资本存量盘活的现代化企业不良结果。计划经济下的“再输出，光效高，再延伸，轻内容，重新输入，光输出”的惯性，使企业账面的可用资金，盘活大，但实际结果盘活的余地小，从而影响到存量资金的效果。第三，现代企业的资金积累了大量的降水。

目前，企业内部审计的理财监管工作流于形式过程。第一次正式的审计管理。现代组织每年在不同形式审核，已成为一个固定的程序，但因为的内部审计人员及经审核的实体在同一水平，从而在该公司的理财问题也没有得到的底部，只是一个形式，并打算走过场。这的审计不但没有行使任何监督的作用，在一定程度上鼓励少数工作人员的违法违纪行为。其次，什么审计责任。内部审计是现代企业集团委托企业理财审计工作人员进行检查和监督的过程，因此，核数师有一个重要的任务和责任。但在现实中，成为一种形式的审计工作，审计人员，无论严重与否，并不需要承担责任，从而使审计监督不足。三，审计结果和伪造。审计结果应该是真实的，可*，但在现实中不同的审计机构的审计同一家公司在同一时期，结果往往是不同的，而且相距甚远，这些都是虚假的审计结果的真实表现。

从集团层面的角度来看，母公司的附属公司相关的控制是严格控制的公司，要严格控制相对控股子公司的全资附属公司的控制，因此，母公司的全资附属公司，集中控制，质量控股附属公司及一间附属公司的任何股份的权力系统的分离，对控股子公司的优势。为了保持和提升核心竞争力的现代企业不同程度的一间附属公司的重要性，应采取不同的控制模式。拥有该附属公司造成显著影响，母公司必须保持高度的集中控制和管理权，甚至部分，三权分立必须被局限于集中的范围内;与本集团的发展战略，核心竞争力，核心权业务及在可预见的未来的发展的关系，在一般情况下，影响不大的子公司，从提高管理效率，发挥他们的积极性和提高市场竞争中的应变能力的角度来看，采用分散型的管理体系，更好的选择。

从组织结构的角度来看，U型结构是一种典型的集中式结构，因此，其理财控制模式也应该是威权主义的风格。 H-是一个有机的组织结构，各部门之间的联系较松，部门在组织结构具有更大的灵活性，更适合分散的理财控制模式，而属于M型结构相蓉型组织结构，所以利用理财集中控制模式可以使用，也可以分散模式。

从经营特点来看，不同特色的现代企业管理，理财控制模式的选择会有所不同。和集成业务，在一个单一的情况下，组内的所有单位有很大的业务往来，理财控制，自然需要更高的集中度。企业采用多元化，因为每个子公司所在的行业不同，各子公司之间的业务联系比较小，难以推行现代企业集成集中控制，因此所有附属公司的理财控制，应给予适当的授权。

从发展阶段的角度来看，现代企业在不同的发展阶段，为了满足业务发展的需要，将采取不同的模式，理财控制。一般来说，企业在发展的早期阶段相对简单的操作，使用理财集中控制模式，可以更好地发挥同样的决策和资源整合优势，在同行业中创造了一个规模。随着公司规模，业务领域和不断开拓的持续扩张，集中理财控制模式可以不符合该公司的理财控制和管理方法需要多元化，这时候，我们需要更多的子公司在所有方面的和更多的权力，从而使现代企业的理财控制模式逐步向分散化发展。

此外，理财控制模式应该是企业的发展战略，充分体现了公司的战略思维。本公司的发展战略可分为稳定型战略，扩张型战略，紧缩型战略和混合型战略。企业在不同阶段的战略选择，按照不同的模式*特别需要的理财控制。稳定战略的实施通常是公司内部的高度集中一些;实行扩张战略，企业倾向于更灵活的分散型控制模式，以适应市场发展的需要，实施紧缩型公司的经营策略，所有主要的金融活动必须严格控制，从而强调集权公司混合策略的实施，应该根据各子公司的特点，采取不同的控制模式操作。