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.docx

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.docx

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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

Costcontrolandfinancialcontrol

Bycostcontrolandfinancialcontrolgoalbythecostcontrolandthefinancialcontrolgoalfinancialcontrolisthebusinessmanagementimportantconstituent,seepstoinenterprise'seachdomain,eachlink.Thefinancialcontroldirectlyrelatestheenterprisethesurvivalandthedevelopment,saidfromsomekindofsignificance,thefinancialcontrolisanenterprisesustainabledevelopmentkey.However,someenterprises'financialcontrol.Theseenterprises'financialcontrolhavetwoerroneouszones:

One,thefinancialcontrolsimplification,thefinancialcontrolisonlythefinancialdepartment'smatterasif,neglectsitswholemanagementfunction;Twoisthefinancialdepartmentcompletelytakesordersfromto"Boss"Neglectfinancialcontrolownregularityandrelativeindependence.Presentlyonenterprisequestionandsooninfinancialcontrolinvestmentmanagement,fundmanagement,financialsurveillancemanagement,appropriationofprofitmanagementmakesthediscussion.

First,modernenterprisesystemandfinancialcontrolThefinancialcontrolisthesocialproductiveforcesdevelopmentresult,probablyin15-16century,areatheMediterraneanSeacoastcitytradeobtainedtherapiddevelopment,theinitialperiodjointstocksystemcompany'sappearancerequestfinancialcontrolwasbornasenterprise'sonekindoforganizationform.Butthistimefinancialcontrolalsomerelyisonlyinabusinessmanagementappendage,butalsodoesnothaveownindependentfunction,alsolacksthefinancialcontroltheoryandtheexperience;therefore,thisonlycanbethefinancialcontrolshadebudtime.To19thcentury50'safter,entersalongwiththewestindustrialrevolutioncompletesthetime,withgraduallyimprovesalongwiththejointstocksystemcompany’sunceasingexpansion,howinordertoadaptcollectsthecapital,theoutstandingshare,howassignstheprofittheneed,onlythenhashadthespecializedfinancialcontrol.Ourcountrybusinessmanagementandmanagesfinancesthedevelopmentshouldsaywaspassesthroughthetortuouspath,haspaidthesuitableprice.Intheplannedeconomytime,ourcountrybusinessmanagementandthefinancialcontrolarenottakepursuestheenterprisebenefitsthegoal,theincomeassignmentisunderthedistributionaccordingtoworksloganegalitarianism.Afterreformandopenpolicy,speciallyin1993,theCentralPartyCommittee14sessionsofthreeCCPplenaryconferencesexplicitlyproposedthestate-ownedenterprise'sreformdirectionis“Establishmentmodernenterprisesystemandimplementationsciencebusinessmanagement（financialcontrol）"Thefinancialcontrolisonlythentaken.Atpresent,thestate-ownedenterpriseisspeedinguptheenterprisetochangethesystemthework.Thesolestate-ownedenterpriseisfacingtheinvestmentmainbodymultiplicationjointstocksystemmixedtypeeconomicformdevelopment,theoperatorandtheenterprisestaffholdsthestocktocausethestate-ownedenterpriseandthegeneralstaffstrulybecomescommonfategroup.Afterthestate-ownedenterprisetransformsthemanagementmechanism,willbecomethegenuinemarketcompetitionmainbodyandthelegalpersongovernstheentity.Thestate-ownedenterpriseestablishedthemodernenterprisesystemandthestate-ownedenterprisechangesthesystemtothefinancialcontrolsetamoreurgenthigherrequest.

Second,whengoodgivesadvice,investsthegoodenterprisethepolicy-makingpassthedecision-makingisinthebusinessmanagementamostimportantwork.Thedecision-makinghasthecost;thispointiseasilyneglectedbytheperson.Forexampleacorrectdecision-makinggains1millionYuanfortheenterprise,ifhaslosttheopportunity,hasnotmadethepromptdecision-making,thispolicy-makingcostis1millionYuan;Ifhasmadeawrongdecision-making,notonlyhasnotgainedto1millionYuan,insteadlostmoney1millionYuan,then,thiswrongpolicy-makingcostis2millionYuan.Therefore,thedecision-makingalsomustspeakthecostcontrol.Theinvestmentdecision-makingisinenterprisealldecisions-makingsmostessential,themostimportantdecision-making,becauseweoftensaid:

Theinvestmentdecision-makingfaultistheenterprisebiggestfault,animportantinvestmentdecision-makingfaultoftencancauseanenterprisetofallintothedifficultposition,evengoesbankrupt.Therefore,afinancialcontrolextremelyimportantfunctionfortheenterprisewhengoodgivesadvicethegoodinvestmentdecision-makingpass.

Theinvestmentisreferstothedeliveryfinancialresourcetothecertainobject,expectedwillgaintheincomeinthefuturetheeconomicactivities.Theinvestmenthasverymanytypes:

Fromtheinvestmentrecyclingtimedivision,hasthelong-terminvestmentandtheshortterminvestment;Lookedfromtheinvestmentdirectionthat,hastoininvestmentandtheforeigninvestment;Takeinveststotheenterprisefutureinfluenceasthebasis,maydivideintothestrategicinvestmentandthetacticinvestment,aswellasnewlyestablishedinvestmentandfollowinginvestment;Definiteinvestmentandventurecapital;Relevantinvestmentandnon-relevantinvestmentandsoon.Theseclassificationsaredividefromthelogicaldivisiondichotomy,eachkindinvestsitselfhasthemanykindsoftypesthenatureandthecharacteristic,forexamplelong-terminvestmentitself,itbothispossiblythestrategicinvestment,andpossiblyisriskinvestmentandsoon.Therefore,weinconsiderationinvestmentbelowtimemustbegood"fourpasses".First,goodeconomicactivitiespass.Mustbeclearabouttheinvestmentiseconomicactivities,mustseekthebasisfromtheeconomiclaw,thusmakesthecorrectinvestmentdecision-making.Theauthorhasinvestigatedcertainstate-ownedenterprisesmanyfaultsinvestmentdecision-making,verybigfaultreasonhasnotgonetothedecision-makingfromeconomiclawitself,butwasfrom"politics”,”theinterpersonalrelationship"andsoonthefactorrashlyhasmadetheinvestmentdecision-making.Forexampleastate-ownedenterprise’sboardofdirectorstakesordersfromYuhigherauthorityofficer"tosuggest",forhigherauthority'sseniorofficer'sson'scorporateinvestment3millionYuan,theresultis"Themeatdumplingbeatsadog"Hasnotreturns;Alsoforexampleaverysuccessfulstate-ownedenterprise'sgeneralmanager,inordertorepayhishometown,forcefullyadvocatedinvests5millionYuaninhishometowntomanagethefactory,buthishometownactuallydoesnothavesuppliesthiskindoffactorythecondition,finallythefactorywasmanagessuccessfully,actuallyyearafteryearlostmoney,hasbecomethisenterprise's"Heavyclothwrapper".Evenalsohasthestate-ownedenterprisethepersoninchargeinvestsatwillthestateassetforownrelativefriendandthesideperson,strictlysaid,thisalreadywasonekindofcorruptbehavior,isonekindofcrime.Thisinvestmentwayhasunexpectedlyaccountedforabout40%intheinvestigationinvestmentdecision-makingfault,isaphenomenonwhichonekindoftenpointsisworthtaking.Anotherkindofinvestmentdecision-makingfaultisinveststhepolicy-makerqualitytobebad,thebureaucratic,actsarbitrarily,owndonotunderstandthedecision-makingwhichtheeconomiclawmakes.Thisinvestmentwayapproximatelycomposes50%intheinvestigationinvestmentdecision-makingfault.Second,goodinvestigationandstudypass,strictlyaccordingtointernationalconventionmanagement,accordingtogovernmentbylawmanagement.Theinvestmentdecision-makingisaprocess.Inmakesinfrontoftheinvestmentdecision-making,mustthoroughlyconducttheinvestigationandstudy,carriesonthefeasibilityanalysis,otherwisecannoteasilyinvest.Speciallyforeigninvests,namelytheenterprisebywayandsooncash,materialobject,intangibleasset,orbythestock,thenegotiablesecuritiesandsoonthenegotiablesecuritieswayinveststootherunits,certainlymustaccordingtotheinternationalconventionmanagement,tothrowthecapitalthecapitalletter,thefinancialresourceandsoonmanyaspectshasthereliableproof.Thecontractmuststrictlycheck,conformstotherelevantlawprocedure,cutscannotremainhasthehiddendanger.Third,thegoodinvestmentexecutiveprogrampass,achievestheinvestmentdecision-makingscientificstyleandthedemocratization.Thedifferenttypeinvestmentallhasowncharacteristic,thushasthedifferentexecutiveprogram,mustafterthedifferentdepartmentexaminationandapproval,forexample:

Someinvestments,generalmanagerindividualmaymakethedecision-making,someinvestmentsmustauthorizebytheboardofdirectors,butsomeinvestmentsmustreportthehigherauthoritydepartmenttoexamineandapprove.Fourth,goodcostcontrol,riskandincomepass.Theinvestmentgoaliesmusthavethebenefit,mustmakemoney,becausemustimplementtheinvestmentcostcontrol;Musthavetheriskconsciousness,dodgestheriskwitheveryeffort;Theinvestmentmusthavethebenefit,butalsomustpromptlyrecycle,guaranteesinvestssuccessfully.

Third,manageswellthefund,guaranteestheenterprisefundcirculationandthesecurityAtpresent,manyenterpriseshavethreeproblemsinthefundmanagement:

Oneisthefundisunabletomakeendsmeet,existencefundgap;Twoisthefundisdiverted,isoccupied;Three,iscalledthepersontheheadache"thetriangledebt".Howsolvesthesethreeproblems,isintheenterprisefinancialcontrolurgentmatter.Certainly,firstmusttapnewresourcesandreduceexpenses,increasesincomeandreducesexpenses;Itssecondaryraisesfundsthroughtheshort-termandinvestsfillsaprescriptionthefund-oddtolack;Thirdmusttothefundimplementationtrack