會(huì)計(jì)專業(yè)畢業(yè)論文外文翻譯--戰(zhàn)略財(cái)務(wù)會(huì)計(jì)在中小企業(yè)-會(huì)計(jì)審計(jì)(編輯修改稿)

　

【文章內(nèi)容簡(jiǎn)介】 ected 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。 second, financial strategies are regarded equal to financial plans, hence neglecting the prehensiveness of financial strategies。 third, financial strategies are not made based on their enterprises’ longterm goals and therefore have great randomness. Neglecting Strategic Environment Analysis and Having Unreasonable Strategic Financial Goals Strategic environment analysis is both the foundation of financial strategies and the guarantee for its implementation. It includes internal and external environment analysis with the former being the internal foundation and implementation basis for the establishment of financial strategies. At present, quite a lot of small and medium enterprises haven’t realized the importance of strategic environment for the establishment and implementation of financial strategies and accordingly failed to have proper analysis on their strategic financial environment especially its internal environment. As a result, their unpractical and unreasonable strategies have restricted the effective implementation of their financial strategies. Lessening the Role of Budgeting in Strategic Financial Implementation Budgeting mainly exerts its role in strategic financial implementation in two aspects. First, it further clarifies and specifies strategic financial ideas so as to be understood and conducted by all the staff. Budgeting can help to divide strategic goals into every section of an enterprise and even every employee. In addition, when implementing a task jointly, all sections an all employees will have better cooperation and munication with each other. Second, budgeting also provides a standard for an enterprise’s daily operation and performance. With a quantitative financial goal set in budget, the actual implementation can be pared with the budget to reveal the disparity between the goal and the reality and take effective countermeasures. Now, most small and medium enterprises in China have no systematic and plete budget system made up of sales budget, production cost budget, general indirect cost budget, loss and expense budge and cash budget and so on. Even if some have such a system, its shortage of careful budgeting and strict implementation also lessens the role of budgeting as well as the implementation of financial strategies. Problems in Enterprises’ Financial accountant Now, some problems in small and medium enterprises’ financial accountant have also restricted the establishment and implementation of their financial strategies. Some main problems are as follows. Obsolete ideas, unclear duty division and disordered accountant. Enterprises have no idea of “corporateaccountant should be based on financial accountant and financial accountant should center on capital accountant。 entrepreneurs and financial staff’s lack of scientific and advanced financial ideas including time value, risk value, marginal cost, opportunity cost and insufficient knowledge about financial accountant theories and methods have resulted in unclear duty division, disordered accountant, ineffective monitor, false accounting information and so on. Extensive financial calculation, including simplifying accounting procedures at will, keeping additional accounts in addition to the authorized one, adopting irregular check of properties and cash, having no regular check of their bank deposits, claims and debts which cause their accounts inconsistent with items or funds, blindly promising bonuses and evading taxes by distributing bonuses before paying taxes. Difficult financing, mainly manifested in insufficient channels and scales of financing channels as well as disordered financing orders. Currently, most small and medium enterprises are faced with great difficulty in gaining shortterm loans, not to mention longterm ones. 81% of all enterprises have no enough current funds for their operation. The longer the periods of loans are, the less money they can really utilize from their loans. As is shown in a survey, % enterprises have no access to longterm loans, among those who can really get such loans, 16% enterprises’ demands are fully fulfilled, % are partially fulfilled, % are not fulfilled. (Huang, 2021) Poor financial control. First, loose cash accountant tends to cause inactive or insufficient capital. For some enterprises, the more cash, the better. Therefore, a large sum of cash is not allocated to operation, failing to exert its role。 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