非常感谢您的帮助,可以把这篇英文的中文也给我吗?谢谢~~~(并非贪心,真的需要!!!)
By cost control and financial control goal By the cost control and the financial control goal -- financialcontrol is the business management important constituent, seeps to inenterprise's each domain, each link. The financial control directlyrelates the enterprise the survival and the development, said fromsome kind of significance, the financial control is an enterprisesustainable development key. However, some enterprises' financialcontrol 不尽人意. These enterprises' financial control have twoerroneous zones: One, the financial control simplification, thefinancial control is only the financial department's matter as if,neglects its whole management function; Two is the financialdepartment completely takes orders from to " Boss " Neglectfinancial control own regularity and relative independence. Presently on enterprise question and so on in financial controlinvestment management, fund management, financial surveillancemanagement, appropriation of profit management makes the discussion. First, modern enterprise system and financial control The financial control is the social productive forcesdevelopment result, probably in 15-16 century, area the MediterraneanSea coast city trade obtained the rapid development, the initialperiod joint stock system company's appearance request financialcontrol was born as enterprise's one kind of organization form. Butthis time financial control also merely is only in a businessmanagement 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 century50's after, enters along with the west industrial revolution completesthe time, with gradually improves along with the joint stock systemcompany's unceasing expansion, how in order to adapt collects thecapital, the outstanding share, how assigns the profit the need, onlythen has had the specialized financial control. Our country business management and manages finances the developmentshould say was passes through the tortuous path, has paid the suitableprice. In the planned economy time, our country business managementand the financial control are not take pursues the enterprise benefitas the goal, the income assignment is under the distribution accordingto work slogan egalitarianism. After reform and open policy, speciallyin 1993, the Central Party Committee 14 sessions of three CCP plenaryconferences explicitly proposed the state-owned enterprise's reformdirection is " Establishment modern enterprise system andimplementation science business management (financial control) "The financial control is only then taken. At present, the state-ownedenterprise is speeding up the enterprise to change the system thework. The sole state-owned enterprise is facing the investment mainbody multiplication joint stock system mixed type economic formdevelopment, the operator and the enterprise staff holds the stock tocause the state-owned enterprise and the general staffs truly becomesa common fate group. After the state-owned enterprise transforms themanagement mechanism, will become the genuine market competition mainbody and the legal person governs the entity. The state-ownedenterprise established the modern enterprise system and thestate-owned enterprise changes the system to the financial control seta more urgent higher request. Second, when good gives advice, invests the good enterprise thepolicy-making pass The decision-making is in the business management a mostimportant work. The decision-making has the cost, this point is easilyneglected by the person. For example a correct decision-making gains 1million Yuan for the enterprise, if has lost the opportunity, has notmade the prompt decision-making, this policy-making cost is 1 millionYuan; If has made a wrong decision-making, not only has not gained to1 million Yuan, instead lost money 1 million Yuan, then, this wrongpolicy-making cost is 2 million Yuan. Therefore, the decision-makingalso must speak the cost control. The investment decision-making is in enterprise all decisions-makingis most essential, the most important decision-making, because weoften said: The investment decision-making fault is the enterprisebiggest fault, an important investment decision-making fault often cancause an enterprise to fall into the difficult position, even goesbankrupt. Therefore, a financial control extremely important functionis for the enterprise when good gives advice the good investmentdecision-making pass. The investment is refers to the delivery financial resource to thecertain object, expected will gain the income in the future theeconomic activities. The investment has very many types: From theinvestment recycling time division, has the long-term investment andthe short term investment; Looked from the investment direction that,has to in investment and the foreign investment; Take invests to theenterprise future influence as the basis, may divide into thestrategic investment and the tactic investment, as well as newlyestablished investment and following investment; Definite investmentand venture capital; Relevant investment and non- relevant investmentand so on. These classifications are divide from the logical divisiondichotomy, each kind invests itself has the many kinds of types thenature and the characteristic, for example long-term investmentitself, it both is possibly the strategic investment, and possibly isrisk investment and so on. Therefore, we in consideration investmentbelow time must be good "four passes". First, good economic activities pass. Must be clear about theinvestment is economic activities, must seek the basis from theeconomic law, thus makes the correct investment decision-making. Theauthor has investigated certain state-owned enterprises many faultsinvestment decision-making, very big fault reason has not gone to thedecision-making from economic law itself, but was from "politics","the interpersonal relationship" and so on the factor rashly has madethe investment decision-making. For example a state-owned enterprise'sboard of directors takes orders from Yu higher authority officer "tosuggest", for higher authority's senior officer's son's corporateinvestment 3 million Yuan, the result is " The meat dumplingbeats a dog " Has not returns; Also for example a very successfulstate-owned enterprise's general manager, in order to repay hishometown, forcefully advocated invests 5 million Yuan in his hometownto manage the factory, but his hometown actually does not havesupplies this kind of factory the condition, finally the factory wasmanages successfully, actually year after year lost money, has becomethis enterprise's " Heavy cloth wrapper " . Even also hasthe state-owned enterprise the person in charge invests at will thestate asset for own relative friend and the side person, strictlysaid, this already was one kind of corrupt behavior, is one kind ofcrime. This investment way has unexpectedly accounted for about 40% inthe investigation investment decision-making fault, is a phenomenonwhich one kind of ten points is worth taking. Another kind ofinvestment decision-making fault is invests the policy-maker qualityto be bad, the bureaucratism, acts arbitrarily, own do not understandthe decision-making which the economic law makes. This investment wayapproximately composes 50% in the investigation investmentdecision-making fault. Second, good investigation and study pass, strictly accordingto international convention management, according to government by lawmanagement. The investment decision-making is a process. In makes infront of the investment decision-making, must thoroughly conduct theinvestigation and study, carries on the feasibility analysis,otherwise cannot easily invest. Specially foreign invests, namely theenterprise by way and so on cash, material object, intangible asset,or by the stock, the negotiable securities and so on the negotiablesecurities way invests to other units, certainly must according to theinternational convention management, to throw the capital the capitalletter, the financial resource and so on many aspects has the reliableproof. The contract must strictly check, conforms to the relevant lawprocedure, cuts cannot remain has the hidden danger. Third, the good investment executive program pass, achieves theinvestment decision-making scientific style and the democratization.The different type investment all has own characteristic, thus has thedifferent executive program, must after the different departmentexamination and approval, for example: Some investments, generalmanager individual may make the decision-making, some investments mustauthorize by the board of directors, but some investments must reportthe higher authority department to examine and approve. Fourth, good cost control, risk and income pass. The investment goalis must have the benefit, must make money, because must implement theinvestment cost control; Must have the risk consciousness, dodges therisk with every effort; The investment must have the benefit, but alsomust promptly recycle, guarantees invests successfully. Third, manages well the fund, guarantees the enterprise fundcirculation and the security At present, many enterprises have three problems in the fundmanagement: One is the fund is unable to make ends meet, existencefund gap; Two is the fund is diverted, is occupied; Three, is calledthe person the headache "the triangle debt". How solves these threeproblems, is in the enterprise financial control urgent matter. Certainly, first must tap new resources and reduce expenses, increasesincome and reduces expenses; Its secondary raises funds through theshort-term and invests fills a prescription the fund -odd to lack;Third must to the fund implementation track management, achieveearmarks a fund for a specific purpose, prevented the fund is divertedand forms newly "the triangle debt". Fourth, the full display finance surveillance function, guarantees thestate asset to guarantee the value increment The perfect enterprise legal people govern the structure areimportant issue which the present state-owned enterprise changes thesystem. The enterprise must truly become in the market economy thecompetition main body and the responsibility power explicit legalperson entity, must have to have a set the drive mechanism whichadapts with it. Constructs a unity, the development, the honestmanagement is does well the state-owned enterprise the key. Fromprevented corrupt considers, the enterprise must strengthen thesurveillance function. Just like the traffic regulations is same, doesnot have the red candle the restraint, does not have the green lightthe freedom. Restrains in the mechanism in the enterprise, fully playsthe financial surveillance role to have the specially vitalsignificance. The financial worker must have the high sense ofresponsibility, regarding according to the financial system managementperson, do not have to dare to resist, until reports the situation tothe higher authority. The state-owned enterprise's financial personnelfundamentally mention, is responsible for the state asset, but is notis responsible for some concrete general manager. But said from thegovernment by law, also must protect the financial personnel'sresponsibility with individual rights and interests, also only hasthis, can fully play the financial surveillance role. At present the state-owned enterprise implements under the financialmanager to manage level of systems is effective. The subordinateenterprise's financial person in charge by the upper level ofdepartment responsible for the work, the enterprise directlydelegates, its organization relates, the wages and welfare in theprevious unit, like this he can not have the extra worries to exercisethe financial surveillance function. Fifth, under new situation appropriation of profit management The appropriation of profit is the enterprise basis countryrelated stipulation and investor's resolution the assignment whichcarries on to the enterprise only profit. The appropriation of profitgets up the leverage in the enterprise, it to the correct processingenterprise with various aspects economical relations, transfersvarious aspects the enthusiasm, the promotion enterprise develops hasthe extremely vital significance. For many years, our country enterprise appropriation of profit as aresult of planned economy influence, in "distribution according towork" under the slogan, in the essence has the serious egalitarianism,enormously dampened populace's enthusiasm, this also is manystate-owned enterprises is in the difficult position for a long timean important reason. A factory manager, general manager wages is veryfew with an ordinary staff phase difference, which regardless of fromon the one hand said, all is unreasonable. Had some factory managers,general manager has laboriously done for several dozens years, neararrived the retirement only then to discover oneself "did not have athing in the world", the psychology was not balanced. Few peopleunexpectedly take risks, violate the law knowingly, the embezzlementbribe, so-called forms "59 year old of phenomenon". Seniorintellectuals, a scientific and technical worker receives theidentical strongback phase difference to be also very few, this alsois the appropriation of profit extremely unreasonable phenomenon. Eatsthe mess in the appropriation of profit is one kind of backwardnessconsciousness, has the very big harm. After reform and open policy, Comrade Deng Xiaoping proposed "letspart of people get rich first", its essence is breaks theappropriation of profit "the egalitarianism". Comrade Deng Xiaopingalso proposed "the science and technology is the first productiveforces", summoned "the respect knowledge, respects the talentedperson", this further reformed for the appropriation of profit haslaid the rationale. At present, the scientific and technical workermay buy stock by the science and technology draws bonus, theenterprise operator implements the yearly salary system and so on, maysay is the appropriation of profit under the new situation inevitableresult. The distribution according to work and the element ofproduction will participate in the assignment to become the enterprisethe main appropriation of profit form, the staff holds the stock, theoperator will hold the stock to cause
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第1个回答 2012-05-27
亲,这篇你找到翻译没有啊。有没有处处啊。我很着急用啊。谢谢啦