企业财务集中管理外文文献翻译最新译文.docx

企业财务集中管理外文文献翻译最新译文.docx

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企业财务集中管理外文文献翻译最新译文

文献出处：

MLMarkus.Thestudyofenterprisefinancialcentralizedmanagement[J].CommunicationsoftheACM,2015,12

（2）:

42-46.

原文

Thestudyofenterprisefinancialcentralizedmanagement

MLMarkus

Abstract

Financialcentralizedmanagementisbasedonnetworkenvironmenttorealizeenterprisegroups,financialaccounting,financialreportingandthefinancialmanagementsystemisanewmanagementconceptandmode.Thefoundationoffinancialcentralizedmanagementistheinformationfocus,mustuseinformationtechnologytobuildthenetworkenvironment,realizethecentralizedmonitoringgroupheadquarters,toachieveresourcesharingbetweenenterprisegroupmembers,win-wincooperationandcommondevelopment.Thecontentoftheenterprisegroupfinancialcentralizedmanagementgenerallyincludesfinancialcentralizedmanagement,thefocusofaccountinginformation,theconcentrationoffinancialresources,embodiesinaccounting,cashmanagement,costmanagement,budgetmanagement,informationmanagement,etc.

Keywords:

enterprisegroups,financialcentralizedmanagement,themanagementpattern

1Introduction

Withthespeedingupofglobaleconomicintegration,theenterpriseinthefiercecompetitioninthemarketenvironmentfacingthemoreandmoreuncertainty,inordertosurvivalanddevelopmentinthefutureeconomicspringtide,manycompanieshavetounite.Frequentmergers,acquisitions,restructuring,enterprisescaleismoreandmorebig,thegrouphasbecomeatpresentthecompanycopewithcompetitionhappentocoincidechoice.Butchoosethecollectivizationroadatthesametime,alsoistheinevitablechoiceandsuffersfromtheco-existenceofenterprisecollectivizerightsrestrictionandcoordinationdifficulties,optimalallocationofresourcestoconcentrate,informationisscatteredandothershortcomings.Manylargeenterprisegroupsintheemergingfinancialmanagementproblems,suchasinformationdistortion,poorsupervision,capitalismessy.Therefore,thegroupfinancialmanagementispaidattentiontobythepeopledaybyday.Cansay,theenterprisemanagementmodedependsonthefinancialmanagementmode,financialmanagementmodeisdeterminedbythefundmanagementmode.Amyriadofpracticalexperiencehasprovedthatthesuccessorfailureoftheenterpriseisthekeytomanagement,andmanagementisthekeytoenterprise'sfinancialmanagement.

Goodenterprisegroupfinancialmanagementmodeisrelativelycentralizedfinancialmanagementpattern,thispatterncanplaygroup,theparentcompanyfinancialregulationandcontrolfunction,arouseenthusiasmandcreativityofsubsidiarymanagers,andcaneffectivelycontroltheoperatorandthesubsidiaryrisk,toovercomethedefectofexcessivecentralizationordecentralization,combinestheadvantagesofcentralizationanddecentralization.

2Thesummaryoffinancialcentralizedmanagement

2.1Theconnotationoffinancialcentralizedmanagement

Financialcentralizedmanagementisunderthenetworkenvironmenttheorganiccombinationofinformationtechnologyandadvancedmanagementmethods,throughthecentralizedcontrolandcoordinationtreatmentgroupmembersoftheenterprise'sfinancialdata,informationandmanagementcentralization,therealizationgroupcompanyunifiedaccountingsystem,unifiedreportsystemandmanagementsystemofanewfinancialmanagementconceptandmode.Centralizedmanagementisthebasisofinformation,itisnecessarytouseinformationtechnologytobuildthenetworkenvironment,therealizationgroupcentralizedmonitoringandeconomiesofscale,maketheenterpriseresourcesharing,informationsharingbetweengroupmembers,win-wincooperationandcommondevelopment.Centralizedmanagementisthedirectpurposeofdataintegrationandsharing,andonthebasisoftheimplementationofbusinessmanagementandmonitoring,andrealtimeinformationistomakeourresponsetotherapidlychanginginternalandexternalenvironmentalchange,real-timetomakethenecessarydecisions,improvetheenterprisecorecompetitiveabilityandstraincapacity.

2.2Thetheoreticalbasisofcentralizedfinancialmanagement

2.2.1Themoderncontroltheory

Norbertwienerpublishedin1848bythefamous"cyberneticsoninanimalandmachinecontrolandcommunicationscience,willcontroltheoryasthestudyofmachine,lifeandthegeneralruleofcontrolandcommunicationinthesocialsciences.Morespecifically,isthestudyofdynamicsystemundertheconditionofchangingenvironmentbalancestatus,oroneofthestablestateofscience.Withtheinformationtheory,systemtheory,computertheory,theformationofthethoughtsandmethodsofcyberneticsandinformationtheory,systemtheory,theorganiccombination,formedthemoderncontroltheory,andpenetratedintoalmostallnaturalscienceandsocialscience,becometheessentialtheoreticalfoundationofthediscipline.

2.2.2Corporategovernancetheory

ManyfamousBritishcompanieshavebeenthecollapseinthe1980s,causedthediscussionofcorporategovernanceissues.Since2001,withthecollapseofEnron,WorldCom,Xeroxandothercompany'saccountingscandalsurfaced,causingthethinkingofcorporategovernancearoundtheworld.Thisseriesinthecorporategovernancecrisismostboilsdowntoisfalseaccountinginformation.Company’sbusinessinvolvesthemulti-stakeholder,theyneedthroughtheenterpriseaccountinginformationtounderstandenterpriseoperatingperformanceandbusinesstrends.Somestakeholdersoftenwiththehelpoftheconvenientconditionofinformationasymmetry,opaque,manipulationofaccountinginformation,attheexpenseofotherstakeholdersinterestsattheexpenseoftryingtomaximizetheirowninterests.TheHarvardbusinessreviewin2003publishedthebook"corporategovernance",itispointedoutthat:

inshort,corporategovernanceishowtomakethecompanyinvestorsandstakeholders,arereasonableandfairtreatment,toensurethatthetrustofinvestors.Thebookalsotalksaboutthecoreissueofgovernance:

thecoreofcorporategovernanceisnotpower,butmanagedtoensureeffectivedecision-making...Oftheboardofdirectorsmustbebetterforcompanyinformation.Theorganizationforeconomiccooperationanddevelopment（OECD）publishedinJanuary2004,thelatestreviseddraftofcorporategovernanceprinciples,pointsoutthatcorporategovernanceprinciplesmainlyincludefiveaspects:

thecontentoftheshareholders'rightsandtheownerofthemainfunctions;Equaltreatmenttoalltheshareholders;Theroleofstakeholders;Informationdisclosureandtransparency;Theobligationsoftheboardofdirectors.

3Financialcentralizedmanagementofenterprisegroup

3.1Propertyconcentrationaccounting

Accountingconcentrationaccountingisamainwayintoday'senterprisegroups,financialaccounting,itwilloriginallyfragmentedpoints,subsidiaryfunctionsoffinancialaccountingtocancel,andfinancialaccountingbyenterprisegroupunifiedcentralizedaccounting,accountingpersonnelunifiedmanagementbytheenterprisegroup.Buildplatformistorealizetheaccountingconcentrationaccountingconcentrationaccountingofthebasicconditions.Thedevelopmentofinformationtechnologyfortheenterpriseconcentrationaccountingprovidesthenecessaryconditions,andtheheadquartersofthegroupmembercompaniesinaunifiedsystemofaccountingtreatment,facilitatepolicymakersunderstandaccurateaccountinginformationquickly.

3.2Capitalcentralizedmanagement

Centralizedmanagementoffunds,alsoknownasthetreasurersystem,isoneoftheuniversallyadoptedininternationallargeenterprisegroupfundmanagementmode,itsmeaningistothegroup'sfullycentralizedschedulingbytheheadquarterstotheheadquarters.Withtheconstantlyemergingofthelargeenterprisegroups,thecentralizedfundmanagementhasbecometheconsensusofmostenterprisesgroup.Manyenterprisegroupsisimplementcentralizedfundmanagementasanimportantmeanstosolvethemanagementproblems,hopingtoachievethecentralizedfundmanagementgroup,effectivemanagementandcontroloffunds,soastogivefullplaytotheadvantagesofthegroup'soverallresources.

Currentfundcentralizedmanagementpatternmainlyhasunifiedcollectionstate,allocatedtodeposit,internalbank,fundsettlementcenter,financialcompanyaswellascashpool.Andthebusinessandincomevariety,widedistribution,organizationstructureandownershipstructureismorecomplexoflargeenterprisegroups,theformerthreetypesontheimplementationandeffectscannotsatisfytheneedsofmanagement.

3.3Comprehensivebudgetmanagement

Referstothecomprehensivebudgetmanagementisinenterprisegroupforenterprisegroupsurvivalrelatedinvestmentactivities,businessactivitiesandfinancialactivitiesplanningandcontrolofmanagementbehaviorandsystemarrangement.Comprehensivebudgetmanagementisasasciencetocontrolbehavior,theenterprisegroupdecisiongoalandtheallocationofresourcesinbudgetwaytoquantify.Andmakeitcometopass.Comprehensivebudgetmanagementisnotonlyakindofmanagementmeansortool,butakindofalldepartmentallstaffalllinksareincludedinthewholeprocessofcomprehensivebudgetmanagementpattern,butalsoaintegrationofmaterialflow,cashflow,informationflowandhumanflowmanagementindexsystem.

Thecomprehensivebudgetmanagementofenterprisegroupfromthedetailedbudget,hardeningbudgetimplementation,strengthenthebudgetsupervision,itssystemmainlyincludingbudgetmanagementbasicelements,budgetestablishmentandbudgetimplementationandcontrol,threemainlinks,andtoconsiderappropriateandunitbudgetmanagementsystem.

Mainlyreferstothesupportofthebasic