會計專業(yè)畢業(yè)論文外文翻譯--戰(zhàn)略財務會計在中小企業(yè)-會計審計(更新版)

　　

【正文】 rning, to take their abilities of debt paying, operation, profit earning and development and guide all the aspects of their production and capital operation by controlling their capital, cost, profit and so on. It is required by strategic accountant that enterprises must follow the aim of petitive edges and center on strategic accountant to deal with the relationship between enterprises’ benefits and social benefits, between enterprises’ overall benefits and sectional ones as well as between longterm benefits and shortterm ones and to fully realize the importance of strategic accountant in enterprises’ development and the significant role of financial strategies. Therefore, it is the precondition for the implementation of financial strategies to establish firm strategic sense. In addition, some other modern accountant ideas should be established, such as those related to risks, time value, cash flow, knowledge benefit and talent value. Adopting Budget Control to Guarantee the Effective Implementation of Financial Strategies Budget control is the guarantee and key point in converting financial goals into specific action plans and implementing them. First, a variety of financial budgets, including sales, production cost, general indirect expenses, capital expenses, losses and cash, should be piled in a scientific and reasonable way based on financial strategies and financial predictions. When piling budget, sales prediction should be based on to precalculate the possible sales in the future sales period, then to pile budgets on production cost and general indirect cost and after that to create loss budgets according to the relevant sales budget and cost budget as well as cash budget according to the budget on capital expenses and losses. Next, budget indexes can be disintegrated to be allocated to every section or individual, whose sense of responsibility and enthusiasm can be encouraged by clarified duties and obligations. Third, budgets should be followed strictly in the implementation of financial strategies with no exception. Last, some adjustments should be made according to the changes in strategic environment and new demands of development strategies. Creating Favorable Strategic Environment and Emphasizing Environmental Analysis For small and medium enterprises, their strategic environment has impact on not only their financing but the stablishment and implementation of their financial strategies. Therefore, it is of great importance to create favorable strategic environment and emphasize environmental analysis. In spite of a series of national policies encouraging, guiding and supporting the development of small and medium enterprises in China, the internal and external environment for their development needs to be improved greatly. Accordingly, China should make more efforts to develop its local banks and financial agents with small or medium scale, to establish a financial system beneficial for these enterprises’ development, to establish or perfect effective loans guarantee system to help these enterprises, to offer opportunities for them to issue their stocks or bonds, to expand direct financing channels and encourage the development of risk investment, to promote the development of enterprises specialized in high and new technology by perfecting institutions and anization construction, strengthening the support for these enterprises by financial agents and to establish funds to support their development. For enterprises themselves, they should try to improve their qualities, strengthen their sense of credit and improve their credit as well to create favorable credit environment. In a word, government, society and enterprises’ joint efforts should be relied on to create favorable financial environment for these small and medium enterprises. In addition, these enterprises should be fully aware of the importance of environment for their financial strategies and try to establish scientific, reasonable and feasible strategic goals and guarantee their effective implementation by further strengthening environmental analysis and improve their decisionmaking abilities. Establishing Financial Crisis EarlyWarning System to Effectively Control Financial Risks Financial crisis earlywarning system is a very important means to control financial risks and achieve strategic financial goals for small and medium enterprises. By collecting some information on relevant industrial policies and market petition, setting and observing some sensitivity indexes and employing earlywarning models, such a system will provide signals for enterprises to help them take effective preventive measures and to avoid financial crises. It is critical to fix earlywarning indexes and limits when establishing the prewarning system. These indexes mainly involve earlywarnings in cash, the current ratio, debt, operation, credit, turnover, investment, cost, profit and environment and so on. There are two major patterns: the multivariate pattern and the singlevariate pattern. Enterprise are supposed to establish their own earlywarning systems with different patterns according to their reality. 5 Conclusion To sum up, a variety of elements related to enterprises’ external and internal conditions should be taken into consideration when they establish their financial strategies. Due to their different characteristics, small and mediumsized enterprises have to establish their own financial accountant strategies instead of copying those of the large enterprises