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我需要财务管理专业的英文文献一篇

01月26日 编辑 fanwen51.com

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Financial management problems research In a market economy, the management is to determine the importance of enterprise survival and development. In recent years, due to ideological bias in understanding and some historical reasons, the objective reasons why the number of internal financial management system is not sound financial management to cause confusion, resulting in some lack of internal oversight mechanisms, occurring false accounts or accounts peripherals account. A direct result of confusion in financial management and poor efficiency of enterprises. This is the proof from experience. Therefore, the strengthening of financial management, establish a sound internal financial management system has become a business imperative. First, enterprises should establish a sound system of internal financial management. (A) The establishment of internal financial management system is to adapt to the socialist market economic system, the objective requirements of Enterprises to survive in market competition, and development, we must follow the requirements of market economy norms financial behavior. That must be in accordance with the requirements of market economy financing, use of funds and distribution of benefits, improve production and operations, improve the economic efficiency of enterprises, thereby enhancing their competitiveness in order to achieve economic growth, to change the way companies adapt to market economy objective requirements. (B) Establish a sound internal financial management system is an inherent requirement of enterprise management

1、Financial management is the basis for all management activities, is the central link in enterprise management. Internal financial management of the company's funds management activities and the form of value, mainly based on cost management and capital management as the center, through a form of value management, to physical form of management. Therefore financial management is the basis for all management activities, the central link in enterprise management.

2、Financial management throughout all aspects of production and operation and the entire process. According to its meaning, we can summarize the four main elements of financial management, including fund-raising management, investment management, working capital management and profit distribution management. (C) financial management and business management all have extensive contact In business activities, financial management of the tentacles stretched to every corner of business, each department will be serviced through the use of funds into contact with the financial sector, each sector should in the rational use of funds, to save money and so accept what Department guidance, subject to the constraints of financial systems in order to ensure the improvement of economic efficiency of enterprises. (D) Fast Company's financial management reflects the company's production operations. All production and business activities of enterprises, are ultimately reflected in the financial results up through the accounting, analysis, comparison, you can check the implementation of enterprise production and business activities, and finding problems, find solutions to the problem. In particular financial results reflect the number and circumstances of the authoritative. In business management, regardless of whether the appropriate decision-making level of technology, production and marketing is smooth and other areas can be quickly reflected from the financial indicators. Second, internal financial management system is difficult to establish the main reason (A) Of the market economy on the business impact of internal financial management system As the market economy further, some units of one-sided emphasis on corporate ownership and management rights, to relax the internal financial management, resulting in varying degrees of accounting based on the work of the weakening, landslides and even chaos. In particular in:

1、According to state regulations, prepare accounts of the financial system does not require the construction, prepare accounts but the accounts Though some confusion;

2、Account or accounts peripheral false accounts, concealing the true financial condition and business economic results;

3、Violation of financial discipline, unauthorized retention, transfer of national income, "little treasuries";

4、Violation of the financial accounting system, mob unjustified costs, free to write off the cost, reduce profits or increase any loss, severe distortion of accounting ...

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