會計專業畢業論文外文翻譯--戰略財務會計在中小企業-會計審計(文件)

　

【正文】 roblems, 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 bee 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 mediumsized enterprises have passed the industrial and mercial registration, taking up 90% of the total enterprises in China. Accordingly, their strategic financial accountant is of particular importance, 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 profitdistribution 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 selfcapital or with loans and decisions on the percentage between fixed assets and current assets, investment strategies with risks and those during inflation. Profitdistribution 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. Profitdistribution strategy is intended to satisfy the demands for equity capital in the development and improvement of enterprises’ core petitiveness based on relevant investment strategy and financing strategy. Meanwhile, when carrying out this strategy, enterprises are expected to establish talentoriented distribution policies by exploring effective methods to apply those important elements such as knowledge, technique, patent and accountant to the profitdistribution course. 2 Problems in Strategic Financial accountant of Small and MediumSized Enterprises in China Currently, some mon problems include: 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。 for some others, their cash is overspent on real properties, hence failing to tackle some emergent uses. Second, slow turnover of accounts receivable causes great difficulty in recovering capital or even bad debts. Third, the control over stock is poor. Many enterprises have a stock over twice its turnover, leading to failures in capital turnover. Fourth, too much emphasis is put on money instead of properties, causing serious waste of assets. Actually, quite a few small and medium enterprises are lacking in effective accountant of their raw materials, semimanufactured goods, fixed assets and so on, as a result of which asset wastes are quite serious. 3 Causes of the Problems in Strategic Financial accountant of Small and MediumSized Chinese Enterprises Rigid accountant Pattern, Laggard accountant Idea and Managers’ Poor Quality At present, most small and medium enterprises especially those private ones em