财务管理的英文文献

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 information.
(B) The overall quality of corporate financial officers is not high enough lead to strong financial management awareness
As a corporate financial officer is the drafting of internal financial systems, and also a supervisor and executor. Therefore, the company staff the ability to work, the level of service quality on the establishment of internal financial systems and the implementation of the system plays an important role. But a considerable part of the company's financial staff as subjective and objective factors, difficult to fully undertake the development of internal financial management system functions, mainly:
1、A considerable part of the financial personnel not familiar with the new enterprise financial systems, business is not fine, initiative is not strong, was unable to start with;
2、There is fear of corporate financial officers, afraid of offending the leadership, fear of losing easy work;
3、Position itself is not even one-sided view to establish and improve internal financial management system is a matter of leadership has nothing to do with their own.
Third, establish a sound system of internal financial management measures
Analysis for the above reasons, establish a sound internal financial systems, available from the following aspects:
(A) To strengthen leadership, unity of thinking, to raise awareness
Strengthen publicity and education, through advocacy and education to business owners and financial officers, are able to fully understand the importance of financial management within the enterprise, necessity and relevance, to establish a sound system of internal financial management combined with the modern enterprise system, With the deepening of enterprise reform, change their operating mechanism combined. To remove the system more robust, the greater the constraints on business leaders recognize the error, correct thinking, continue to carry forward the fine tradition of hard work and style, and promote the healthy development of this work.
(B) To strengthen the corporate financial staff training and enhancing ethics finance staff
1、Through a series of training courses, seminars, courses and conferences and other means to enhance the business training corporate financial officers, financial officers to enhance the learning of the market economic theory in order to improve the level of financial personnel and accounting theory of the business.
2、Strengthen the financial staff of professional ethics, and vigorously promote the reform and opening up the financial front since the company emerged out of the advanced character and deeds, the majority of financial officers perceived importance of professional ethics training to high professional ethics do their jobs.
(C) The financial sector should strengthen guidance and promote the establishment of internal financial system
The financial departments should establish and improve internal financial management system and implementation of enterprise autonomy, and promote enterprises to change their operational mechanism, establish a modern enterprise system. Written guidance is necessary tissue samples to help companies promote counseling and guidance to accelerate the popularization.
In summary, the objective of financial management of financial activities of the enterprise organization, handling financial relationships to achieve the fundamental purpose, which determines the basic direction of financial management, financial management is the starting point. Enterprise Financial Management reflects the balance between the interests of interest groups, is a comprehensive reflection of the interaction of various factors. Enterprise is the enterprise financial management system for financial management, financial work to develop the enterprise system. According to relevant laws, regulations and financial system, and developed with the specific circumstances of enterprises. In practice, norms and guiding role to play, the sound development of enterprises played an important role.