現代企業財務管理的探討外文翻譯(編輯修改稿)

　

【文章內容簡介】 le number of modern enterprise39。s internal assessment targets only the amount of the contract amount and profit 2. regardless of the financial and accounting functions, institutional settings are not standardized At present, China39。s financial and accounting sector enterprises are usually joined together, such a body set up under the traditional planned economic system, still capable to meet the management needs, but the requirements of modern enterprise system, its shortings exposed. Manifested in: (1) financial services targeted at business owners, it is the specific operation and manipulation of objects is the enterprise39。s internal affairs, while the accounting of clients within the enterprise and external stakeholders, would provide open accounting information must reflect the true and fair principle. Will be different levels of clients and flexibility in a merger of two tasks, will inevitably lead to interference with the financial flexibility of the fairness of accounting. (2) The financial sector is mitted to the financial planning, financial management, the arduous task, but flexible in its mandate, procedures and time requirements more flexible, but assume that the accounting information collection, processing, reporting and other accounting work, and flexibility in work assignments weak, procedures and time requirements more stringent and norms. If the enterprises, especially in modern enterprises to financial management and accounting work are mixed together, is likely to cause more rigid in accounting work runs more flexible financial management is difficult to get rid of longstanding emphasis on accounting, financial management light situation. irregularities in the operation of a modern enterprise funds At present, the modern enterprise fund operation of the following problems: First, a serious fragmentation of the modern enterprise funds. Some of the modern enterprise have not yet exceeded a certain link between the contractual relationship to conduct capital, operating, and its essence is still the executive order virtual enterprise jointly form of intragroup members are still strict division of spheres of influence, difficult to achieve centralized management of funds, unification deployment of large groups is difficult to play the role of big money. Second, the stock of capital make an inventory of modern enterprise poor results. Result of the planned economy under the reoutput, light efficiency, reextension, light content, reenter, light output of inertia, making the enterprise carrying amount of funds available to make an inventory of large, but the actual make an inventory of room for small, thus affecting the to the effect of the stock of capital. Third, the modern enterprise funds accumulated a lot of precipitation. Internal audit exists in name only At present, enterprises in the financial monitoring of internal audit work to bee a mere formality process. The first formal audit management. Hyundai anized every year in different forms of audit, has bee a fixed procedure, but because the internal audit staff and the audited entity at the same level, thus in the pany39。s financial problems can not get to the bottom, just a form of and going through the motions. This audit not only failed to exercise any oversight role, to some extent encouraged the small number of staff violations of law. Second, nothing of audit responsibilities. Internal audit is a modern enterprise group missioned by the audit staff members of Corporate Finance to conduct inspection and supervision process, and therefore the auditors have had an important mandate and responsibilities. But in reality, bee a form of audit work, audit officers, whether seriously or not, are not required to bear the responsibility, thus making the audit is inadequate supervision. Third, the audit results and falsified. Audit results should be true and can be *, but in reality the different audit bodies of the same pany during the same period of the audit, results are often different, and a far cry from, these are false true performance of the audit findings. 4. Selected financial control model should be considered a major factor Generally speaking, the modern enterprise selects the financial control mode, the main consideration should be given these factors: equity concentration, a subsidiary of the degree of influence of the parent pany financial strategy, anizational structure, development strategy, the group scale. From the grouplevel point of view, the parent pany of the subsidiaries of the associated control to be strict control of the pany, a whollyowned subsidiary of the control to be strict control of the relatively holding subsidiaries, therefore, the parent pany of the wholly owned subsidiary of and advantages of holding subsidiaries with centralized control, the quality holding subsidiaries and any shares of a subsidiary of the separation of powers system. To maintain and enhance the core petitiveness of modern enterprises of