会计学专业中小企业不同时期财务战略的选择大学毕业论文外文文献翻译及原文.docx

会计学专业中小企业不同时期财务战略的选择大学毕业论文外文文献翻译及原文.docx

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会计学专业中小企业不同时期财务战略的选择大学毕业论文外文文献翻译及原文

毕业设计（论文）

外文文献翻译

文献、资料中文题目：

中小企业不同时期财务战略的选择

文献、资料英文题目：

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院（部）：

专业：

会计学

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翻译日期：

2017.02.14

本科生毕业设计（论文）

外文原文及译文

Smallandmedium-sizedenterprisefinancialstrategychoiceindifferent

Financialstrategicmanagementofthesignificanceofthedevelopmentofsmallandmedium-sizedenterprises,thispaperexpoundsthedevelopmentofenterpriseneedsnotonlyscientific,finedailymanagement,needmoreforward-lookingstrategicvisionandstrategicthinking;Throughtheanalysisofthefinancialcharacteristicsofsmallandmedium-sizedenterprises（smes）indifferentdevelopmentperiod,discussestheenterpriseshouldbehowtochoosematchingfinancialstrategyproblems,fortheenterprisebiggerandstronger,sustainabledevelopment,providesafeasiblewayofthinking.

Withtheestablishmentofthemodernenterprisesystemandmarketeconomicsystemreformdeepening,thebusinessactivitiesofenterprisesbothcontainthegreatvitality,alsoliesthegreatcrisis.Smallandmedium-sizedenterpriseshowtoadapttotheenvironment,andmaintaincompetitiveadvantagenotonlyneedtostrengthenthedailymanagementofscience,fine,moreneedtohaveaforward-lookingstrategicthought,especiallythefinancialandstrategicthinking.Enterprisefinancialstrategy,needtoconsidertheenterpriseexternalenvironmentandinternalconditions,andmanyotherfactors.Duetothesmallandmedium-sizedenterpriseitsowncharacteristics,infinancialstrategycan'tbeconsistentwiththepracticeoflargeenterprise,itmusthasitsownway.Seekfinancialstrategyforthedevelopmentofsmallandmedium-sizedenterprises,makethesmallandmedium-sizedenterprisetodostronglydoes,sustainabledevelopment,hasimportantpracticalsignificancefortheenterprise.

First,thesignificanceofsmallandmedium-sizedenterprisefinancialstrategymanagement

Modernenterprisefinancialfacesadiverse,dynamicandcomplicatedmanagementenvironment,enterprisefinancialmanagementisnolongeraspecificmethodsandmeansoffinancialmanagement,butabsorbstheprincipleandmethodofstrategicmanagement,fromtheperspectiveoftoadapttotheenvironment,useconditions,payattentiontothelong-termproblemoffinancialandstrategicissues.Inthesmallandmedium-sizedenterprisesundertheconditionofrelativelackofresources,todevelopasuitablefinancialstrategy,andatareasonableallocationofscarceresourcesisparticularlyimportant.

Enterprisefinancialstrategicfocusisthedevelopmentdirectionofthefuturefinancialactivities,goals,aswellasabasicapproachtoachievethegoalandstrategy,thisisafinancialstrategyisdifferentfromotherfeaturesofvariouskindsofstrategy.Enterprisefinancialstrategyistheoverallgoalofassemble,configuration,anduseresourcesrationally,toseekbalancedandeffectiveflowofenterprisefunds,buildenterprisecorecompetitivepower,finallyrealizestheenterprisevaluemaximization.Theseveralaspectsofthegoalisconnectedwitheachother.Inthelongtermperformancefor,seekthesustainablegrowthofenterprisefinancialresourcesandability,torealizetheenterprisecapitalappreciation,andmaketheenterprisefinancialabilitysustainable,rapidandhealthygrowth,maintainanddeveloptheenterprisethecompetitiveadvantage.Strategicmanagementinbuildingenterprisecorecompetitivepower,needthesupportofenterprisefinancialmanagement.Enterprisecapitalmanagementastheimportantcontentoffinancialmanagementmustreflecttherequirementsofenterprisestrategy,ensuretheimplementationofthestrategyofits.Implementthestrategyofenterprisefinancialmanagementvalueisthatitcanmaintainahealthyenterprisefinancialsituation,toeffectivelycontrolthefinancialriskoftheenterprise.

Second,thesmallandmedium-sizedenterprisefinancialcharacteristicsanalysis

Successfulfinancialstrategymustbeadaptedtotheenterprisefinancialcharacteristics,thedevelopmentstageofconformtotheenterpriseoverallstrategyandthecurrentandthebenefitsofstakeholders,theassociatedrisks.Roughlydividedintoenterprise'sdevelopmentstage,initial,maturationanddeclinestages.Smallandmedium-sizedenterprisesindifferentstagesofdevelopmentpresentsthefinancialcharacteristicsaredifferentandshouldbebasedontheanalysisofcharacteristicsofitsfinancialseeksuitablefordifferentdevelopmentperiodofthesmallandmedium-sizedenterprisefinancialstrategy.

1）theinitialfinancialcharacteristics

Themanagementriskoftheenterpriselifecycleoftheinitialstageisthehighest,thisisbecausetheproductsonthemarketsoon,asingleproductstructure,thescaleofproductionlimited,theproductcostishigher,profitabilityisverypoor,alsoneed