1、财务 会计 外文翻译 外文文献 英文文献 成本控制和财务控制Cost control and financial controlBy cost control and financial control goal by the cost control and the financial control goal financial control is the business management important constituent, seeps to inenterprises each domain, each link. The financial control direc
2、tlyrelates the enterprise the survival and the development, said from some kind of significance, the financial control is an enterprise sustainable development key. However, some enterprises financial control. These enterprises financial control have two erroneous zones: One, the financial control s
3、implification, the financial control is only the financial departments matter as if, neglects its whole management function; Two is the financial department completely takes orders from to Boss Neglect financial control own regularity and relative independence. Presently on enterprise question and s
4、o on in financial control investment management, fund management, financial surveillance management, appropriation of profit management makes the discussion. First, modern enterprise system and financial control The financial control is the social productive forces development result, probably in 15
5、-16 century, area the Mediterranean Sea coast city trade obtained the rapid development, the initial period joint stock system companys appearance request financial control was born as enterprises one kind of organization form. But this time financial control also merely is only in a business manage
6、ment appendage, but also does not have own independent function, also lacks the financial control theory and the experience; therefore, this only can be the financial control shade bud time. To 19th century50s after, enters along with the west industrial revolution completes the time, with gradually
7、 improves along with the joint stock system companys unceasing expansion, how in order to adapt collects the capital, the outstanding share, how assigns the profit the need, only then has had the specialized financial control. Our country business management and manages finances the development shou
8、ld say was passes through the tortuous path, has paid the suitable price. In the planned economy time, our country business management and the financial control are not take pursues the enterprise benefits the goal, the income assignment is under the distribution according to work slogan egalitarian
9、ism. After reform and open policy, specially in 1993, the Central Party Committee 14 sessions of three CCP plenary conferences explicitly proposed the state-owned enterprises reform direction is “Establishment modern enterprise system and implementation science business management (financial control
10、) The financial control is only then taken. At present, the state-owned enterprise is speeding up the enterprise to change the system the work. The sole state-owned enterprise is facing the investment main body multiplication joint stock system mixed type economic form development, the operator and
11、the enterprise staff holds the stock to cause the state-owned enterprise and the general staffs truly becomes common fate group. After the state-owned enterprise transforms the management mechanism, will become the genuine market competition main body and the legal person governs the entity. The sta
12、te-owned enterprise established the modern enterprise system and the state-owned enterprise changes the system to the financial control seta more urgent higher request. Second, when good gives advice, invests the good enterprise the policy-making pass the decision-making is in the business managemen
13、t a most important work. The decision-making has the cost; this point is easily neglected by the person. For example a correct decision-making gains 1million Yuan for the enterprise, if has lost the opportunity, has not made the prompt decision-making, this policy-making cost is 1 million Yuan; If h
14、as made a wrong decision-making, not only has not gained to1 million Yuan, instead lost money 1 million Yuan, then, this wrong policy-making cost is 2 million Yuan. Therefore, the decision-making also must speak the cost control. The investment decision-making is in enterprise all decisions-makings
15、most essential, the most important decision-making, because we often said: The investment decision-making fault is the enterprise biggest fault, an important investment decision-making fault often can cause an enterprise to fall into the difficult position, even goes bankrupt. Therefore, a financial
16、 control extremely important function for the enterprise when good gives advice the good investment decision-making pass. The investment is refers to the delivery financial resource to the certain object, expected will gain the income in the future the economic activities. The investment has very ma
17、ny types: From the investment recycling time division, has the long-term investment and the short term investment; Looked from the investment direction that, has to in investment and the foreign investment; Take invests to the enterprise future influence as the basis, may divide into the strategic i
18、nvestment and the tactic investment, as well as newly established investment and following investment; Definite investment and venture capital; Relevant investment and non- relevant investment and so on. These classifications are divide from the logical division dichotomy, each kind invests itself h
19、as the many kinds of types the nature and the characteristic, for example long-term investment itself, it both is possibly the strategic investment, and possibly is risk investment and so on. Therefore, we in consideration investment below time must be good four passes. First, good economic activiti
20、es pass. Must be clear about the investment is economic activities, must seek the basis from the economic law, thus makes the correct investment decision-making. The author has investigated certain state-owned enterprises many faults investment decision-making, very big fault reason has not gone to
21、the decision-making from economic law itself, but was from politics”,” the interpersonal relationship and so on the factor rashly has made the investment decision-making. For example a state-owned enterprises board of directors takes orders from Yu higher authority officer to suggest, for higher aut
22、horitys senior officers sons corporate investment 3 million Yuan, the result is The meat dumpling beats a dog Has not returns; Also for example a very successful state-owned enterprises general manager, in order to repay his hometown, forcefully advocated invests 5 million Yuan in his hometown to ma
23、nage the factory, but his hometown actually does not have supplies this kind of factory the condition, finally the factory was manages successfully, actually year after year lost money, has become this enterprises Heavy cloth wrapper . Even also has the state-owned enterprise the person in charge in
24、vests at will the state asset for own relative friend and the side person, strictly said, this already was one kind of corrupt behavior, is one kind of crime. This investment way has unexpectedly accounted for about 40% in the investigation investment decision-making fault, is a phenomenon which one
25、 kind of ten points is worth taking. Another kind of investment decision-making fault is invests the policy-maker quality to be bad, the bureaucratic, acts arbitrarily, own do not understand the decision-making which the economic law makes. This investment way approximately composes 50% in the inves
26、tigation investment decision-making fault. Second, good investigation and study pass, strictly according to international convention management, according to government by law management. The investment decision-making is a process. In makes in front of the investment decision-making, must thoroughl
27、y conduct the investigation and study, carries on the feasibility analysis, otherwise cannot easily invest. Specially foreign invests, namely the enterprise by way and so on cash, material object, intangible asset, or by the stock, the negotiable securities and so on the negotiable securities way in
28、vests to other units, certainly must according to the international convention management, to throw the capital the capital letter, the financial resource and so on many aspects has the reliable proof. The contract must strictly check, conforms to the relevant law procedure, cuts cannot remain has t
29、he hidden danger. Third, the good investment executive program pass, achieves the investment decision-making scientific style and the democratization. The different type investment all has own characteristic, thus has the different executive program, must after the different department examination a
30、nd approval, for example: Some investments, general manager individual may make the decision-making, some investments must authorize by the board of directors, but some investments must report the higher authority department to examine and approve. Fourth, good cost control, risk and income pass. Th
31、e investment goalies must have the benefit, must make money, because must implement the investment cost control; Must have the risk consciousness, dodges the risk with every effort; The investment must have the benefit, but also must promptly recycle, guarantees invests successfully. Third, manages
32、well the fund, guarantees the enterprise fund circulation and the security At present, many enterprises have three problems in the fund management: One is the fund is unable to make ends meet, existence fund gap; Two is the fund is diverted, is occupied; Three, is called the person the headache the
33、triangle debt. How solves these three problems, is in the enterprise financial control urgent matter. Certainly, first must tap new resources and reduce expenses, increases income and reduces expenses; Its secondary raises funds through the short-term and invests fills a prescription the fund -odd to lack; Third must to the fund implementation track
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