企业财务集中管理外文文献翻译最新译文.docx

1、企业财务集中管理外文文献翻译最新译文文献出处：M L Markus. The study of enterprise financial centralized management J. Communications of the ACM, 2015, 12(2): 42-46.原文The study of enterprise financial centralized managementM L MarkusAbstractFinancial centralized management is based on network environment to realize enterpr

2、ise groups, financial accounting, financial reporting and the financial management system is a new management concept and mode. The foundation of financial centralized management is the information focus, must use information technology to build the network environment, realize the centralized monit

3、oring group headquarters, to achieve resource sharing between enterprise group members, win-win cooperation and common development. The content of the enterprise group financial centralized management generally includes financial centralized management, the focus of accounting information, the conce

4、ntration of financial resources, embodies in accounting, cash management, cost management, budget management, information management, etc.Keywords: enterprise groups, financial centralized management, the management pattern1 IntroductionWith the speeding up of global economic integration, the enterp

5、rise in the fierce competition in the market environment facing the more and more uncertainty, in order to survival and development in the future economic spring tide, many companies have to unite. Frequent mergers, acquisitions, restructuring, enterprise scale is more and more big, the group has be

6、come at present the company cope with competition happen to coincide choice. But choose the collectivization road at the same time, also is the inevitable choice and suffers from the co-existence of enterprise collectivize rights restriction and coordination difficulties, optimal allocation of resou

7、rces to concentrate, information is scattered and other shortcomings. Many large enterprise groups in the emerging financial management problems, such as information distortion, poor supervision, capital is messy. Therefore, the group financial management is paid attention to by the people day by da

8、y. Can say, the enterprise management mode depends on the financial management mode, financial management mode is determined by the fund management mode. A myriad of practical experience has proved that the success or failure of the enterprise is the key to management, and management is the key to e

9、nterprises financial management.Good enterprise group financial management mode is relatively centralized financial management pattern, this pattern can play group, the parent company financial regulation and control function, arouse enthusiasm and creativity of subsidiary managers, and can effectiv

10、ely control the operator and the subsidiary risk, to overcome the defect of excessive centralization or decentralization, combines the advantages of centralization and decentralization.2 The summary of financial centralized management2.1 The connotation of financial centralized managementFinancial c

11、entralized management is under the network environment the organic combination of information technology and advanced management methods, through the centralized control and coordination treatment group members of the enterprises financial data, information and management centralization, the realiza

12、tion group company unified accounting system, unified report system and management system of a new financial management concept and mode. Centralized management is the basis of information, it is necessary to use information technology to build the network environment, the realization group centrali

13、zed monitoring and economies of scale, make the enterprise resource sharing, information sharing between group members, win-win cooperation and common development. Centralized management is the direct purpose of data integration and sharing, and on the basis of the implementation of business managem

14、ent and monitoring, and real time information is to make our response to the rapidly changing internal and external environmental change, real-time to make the necessary decisions, improve the enterprise core competitive ability and strain capacity.2.2 The theoretical basis of centralized financial

15、management2.2.1 The modern control theoryNorbert wiener published in 1848 by the famous cybernetics on in animal and machine control and communication science, will control theory as the study of machine, life and the general rule of control and communication in the social sciences. More specificall

16、y, is the study of dynamic system under the condition of changing environment balance status, or one of the stable state of science. With the information theory, system theory, computer theory, the formation of the thoughts and methods of cybernetics and information theory, system theory, the organi

17、c combination, formed the modern control theory, and penetrated into almost all natural science and social science, become the essential theoretical foundation of the discipline.2.2.2 Corporate governance theoryMany famous British companies have been the collapse in the 1980 s, caused the discussion

18、 of corporate governance issues. Since 2001, with the collapse of Enron, WorldCom, Xerox and other companys accounting scandal surfaced, causing the thinking of corporate governance around the world. This series in the corporate governance crisis most boils down to is false accounting information. C

19、ompanys business involves the multi-stakeholder, they need through the enterprise accounting information to understand enterprise operating performance and business trends. Some stakeholders often with the help of the convenient condition of information asymmetry, opaque, manipulation of accounting

20、information, at the expense of other stakeholders interests at the expense of trying to maximize their own interests. The Harvard business review in 2003 published the book corporate governance, it is pointed out that: in short, corporate governance is how to make the company investors and stakehold

21、ers, are reasonable and fair treatment, to ensure that the trust of investors. The book also talks about the core issue of governance: the core of corporate governance is not power, but managed to ensure effective decision-making.Of the board of directors must be better for company information. The

22、organization for economic cooperation and development (OECD) published in January 2004, the latest revised draft of corporate governance principles, points out that corporate governance principles mainly include five aspects: the content of the shareholders rights and the owner of the main functions

23、; Equal treatment to all the shareholders; The role of stakeholders; Information disclosure and transparency; The obligations of the board of directors.3 Financial centralized management of enterprise group3.1 Property concentration accountingAccounting concentration accounting is a main way in toda

24、ys enterprise groups, financial accounting, it will originally fragmented points, subsidiary functions of financial accounting to cancel, and financial accounting by enterprise group unified centralized accounting, accounting personnel unified management by the enterprise group. Build platform is to

25、 realize the accounting concentration accounting concentration accounting of the basic conditions. The development of information technology for the enterprise concentration accounting provides the necessary conditions, and the headquarters of the group member companies in a unified system of accoun

26、ting treatment, facilitate policymakers understand accurate accounting information quickly.3.2 Capital centralized managementCentralized management of funds, also known as the treasurer system, is one of the universally adopted in international large enterprise group fund management mode, its meanin

27、g is to the groups fully centralized scheduling by the headquarters to the headquarters. With the constantly emerging of the large enterprise groups, the centralized fund management has become the consensus of most enterprises group. Many enterprise groups is implement centralized fund management as

28、 an important means to solve the management problems, hoping to achieve the centralized fund management group, effective management and control of funds, so as to give full play to the advantages of the groups overall resources.Current fund centralized management pattern mainly has unified collectio

29、n state, allocated to deposit, internal bank, fund settlement center, financial company as well as cash pool. And the business and income variety, wide distribution, organization structure and ownership structure is more complex of large enterprise groups, the former three types on the implementatio

30、n and effects cannot satisfy the needs of management.3.3 Comprehensive budget managementRefers to the comprehensive budget management is in enterprise group for enterprise group survival related investment activities, business activities and financial activities planning and control of management be

31、havior and system arrangement. Comprehensive budget management is as a science to control behavior, the enterprise group decision goal and the allocation of resources in budget way to quantify. And make it come to pass. Comprehensive budget management is not only a kind of management means or tool,

32、but a kind of all department all staff all links are included in the whole process of comprehensive budget management pattern, but also a integration of material flow, cash flow, information flow and human flow management index system.The comprehensive budget management of enterprise group from the

33、detailed budget, hardening budget implementation, strengthen the budget supervision, its system mainly including budget management basic elements, budget establishment and budget implementation and control, three main links, and to consider appropriate and unit budget management system.Mainly refers to the support of the basic