小微企業(yè)財(cái)務(wù)管理外文翻譯文獻(xiàn)11小微企業(yè)財(cái)務(wù)管理外文翻譯文獻(xiàn)(文檔含中英文對(duì)照即英文原文和中文翻譯)譯文：中小型企業(yè)財(cái)務(wù)管理模式的探析摘要中小企業(yè)作為一個(gè)整體的組織.在經(jīng)濟(jì)全球化時(shí)代的經(jīng)濟(jì)發(fā)展做出了突出貢獻(xiàn)，越來越多的國(guó)家重視中小企業(yè).雖然中小企業(yè)發(fā)揮了重要作用，促進(jìn)經(jīng)濟(jì)發(fā)展，但是許多中小企業(yè)的作用相當(dāng)一部分單純追求銷量和市場(chǎng)份額而忽略核心地位的財(cái)務(wù)管理。管理意識(shí)是剛性的，僅限于生產(chǎn)經(jīng)營(yíng)的管理結(jié)構(gòu)和企業(yè)管理，企業(yè)財(cái)務(wù)管理和風(fēng)險(xiǎn)控制沒有得到充分使用，這對(duì)中小型企業(yè)的信貸和融資渠道產(chǎn)生了負(fù)面影響，原因是缺乏有效的財(cái)務(wù)管理支持。所以深化金融改革，探討了金融的潛力，提高財(cái)務(wù)管理水平，建立財(cái)務(wù)管理模式適合中小企業(yè)的現(xiàn)狀是重中之重。關(guān)鍵詞：中小型企業(yè)，財(cái)務(wù)管理，財(cái)務(wù)管理模式中小型企業(yè)的概念中小型企業(yè)被各界人士和政府機(jī)構(gòu)以各種方式定義，正如它在不同的國(guó)家以多種方式發(fā)揮作用。微型企業(yè)被認(rèn)為是一個(gè)小公司或中型企業(yè)。不管怎樣，我們的工作即包括微型企業(yè)或小型業(yè)務(wù)，也包括中等規(guī)模業(yè)務(wù)。對(duì)小型公司進(jìn)行最全面研究的是在英國(guó)，由博爾頓委員會(huì)提出（1971）。委員會(huì)定義“小型公司”為“一個(gè)不超過200名員工的企業(yè)”。財(cái)務(wù)管理財(cái)務(wù)管理是基于企業(yè)在生產(chǎn)過程中客觀存在的財(cái)務(wù)活動(dòng)和財(cái)務(wù)關(guān)系而產(chǎn)生的，是組織企業(yè)資金活動(dòng)、處理企業(yè)同各方面的財(cái)務(wù)關(guān)系的一項(xiàng)經(jīng)濟(jì)管理工作，是企業(yè)管理的重要組成部分。財(cái)務(wù)管理模式財(cái)務(wù)管理模式是指管理者在一定財(cái)務(wù)管理思想的指導(dǎo)下，對(duì)企業(yè)財(cái)務(wù)管理目標(biāo)、財(cái)務(wù)管理對(duì)象和財(cái)務(wù)管理方法進(jìn)行整合以推動(dòng)財(cái)務(wù)管理活動(dòng)有效、合理運(yùn)行的一種管理狀態(tài)。111.目前存在的問題1、片面追求“熱門”產(chǎn)業(yè)，不顧客觀條件和自身能力，無視對(duì)企業(yè)發(fā)展的影響，認(rèn)為什么行業(yè)都可以做，什么行業(yè)都能夠做好。對(duì)項(xiàng)目的投資規(guī)模、資金結(jié)構(gòu)、建設(shè)周期以及資金來源等缺乏科學(xué)的籌劃與部署，對(duì)項(xiàng)目建設(shè)和經(jīng)營(yíng)過程中將要發(fā)生的現(xiàn)金流量缺乏可靠的預(yù)測(cè)，倉(cāng)促上馬。一旦國(guó)家收緊銀行信貸，使得建設(shè)資金不能如期到位，企業(yè)就面臨進(jìn)退兩難的境地，甚至造成巨大經(jīng)濟(jì)損失。近幾年來許多企業(yè)所投資的鋼鐵、電解鋁、水泥等項(xiàng)目由于資金困難而夭折，或“割肉”賣出或成為永久性“在建工程”，不僅企業(yè)自己為此付出了慘重的代價(jià)，也將一些銀行拖入泥潭。

2、財(cái)務(wù)風(fēng)險(xiǎn)意識(shí)淡薄，企業(yè)始終在高風(fēng)險(xiǎn)區(qū)運(yùn)行。這表現(xiàn)在三個(gè)方面：一是過度負(fù)債。企業(yè)要發(fā)展，就不可避免地要負(fù)債經(jīng)營(yíng)，充分利用財(cái)務(wù)杠桿的作用。但是，一些企業(yè)不顧成本、不惜代價(jià)，不考慮自身的償還能力，千方百計(jì)從銀行獲取貸款。有些企業(yè)甚至不明白“借債還錢”這一最淺顯不過的道理，認(rèn)為從銀行獲得貸款就是獲得利潤(rùn)，只考慮如何將貸款弄到手，而并沒有認(rèn)真考慮如何能讓有限的資金發(fā)揮效益，更沒有考慮如何償還。在借入資金不能有效發(fā)揮作用的情況下，一些企業(yè)進(jìn)入了靠貸款維持生存的惡性循環(huán)。其結(jié)果是債臺(tái)高筑，財(cái)務(wù)風(fēng)險(xiǎn)極大。二是短債長(zhǎng)投。企業(yè)要獲得固定資產(chǎn)貸款比較困難。一些企業(yè)就采取變通的辦法，擅自改變貸款用途，將短期借債用于投資回收期過長(zhǎng)的長(zhǎng)期項(xiàng)目投資，導(dǎo)致企業(yè)流動(dòng)負(fù)債大大高于流動(dòng)資產(chǎn)，使企業(yè)面臨極大的潛在支付危機(jī)；三是企業(yè)之間相互擔(dān)保，相同資產(chǎn)重復(fù)抵押，或?yàn)榱巳谫Y而不斷投資新項(xiàng)目，甚至“拆東墻補(bǔ)西墻”，形成復(fù)雜的債務(wù)鏈。這不僅加大了銀行對(duì)企業(yè)財(cái)務(wù)狀況判斷的難度，也給財(cái)務(wù)監(jiān)管帶來很大困難，造成整體負(fù)債率不斷抬高，企業(yè)經(jīng)營(yíng)成本和財(cái)務(wù)費(fèi)用不斷加大，支付能力日漸脆弱，資金鏈條過緊并隨時(shí)可能出現(xiàn)斷裂。

3、財(cái)務(wù)控制薄弱。一是對(duì)現(xiàn)金管理不嚴(yán)，形成資金閑置或不足。有些企業(yè)認(rèn)為現(xiàn)金越多越好，造成現(xiàn)金閑置，未參加生產(chǎn)周轉(zhuǎn)；二是沒有建立嚴(yán)格的賒銷政策，缺乏有力的催收措施，應(yīng)收賬款不能兌現(xiàn)或形成呆賬，應(yīng)收賬款周轉(zhuǎn)緩慢，資金回收困難。三是存貨控制薄弱，造成資金呆滯。很多企業(yè)月末存貨占用資金往往超過其營(yíng)業(yè)額的數(shù)倍，形成資金呆滯，周轉(zhuǎn)失靈。四是重錢不重物，資產(chǎn)流失、浪費(fèi)嚴(yán)重。2.解決財(cái)務(wù)管理問題的對(duì)策1.增強(qiáng)融資能力。中小企業(yè)融資渠道窄,直接影響財(cái)務(wù)管理的質(zhì)量。也成為制約中小企業(yè)發(fā)展的瓶頸。中小企業(yè)經(jīng)營(yíng)規(guī)模小、抵御市場(chǎng)風(fēng)險(xiǎn)能力差,應(yīng)根據(jù)自身的特點(diǎn)盡可能地把資金投放到回收期短、風(fēng)險(xiǎn)相對(duì)較低的項(xiàng)目上,提高資金使用效益,有效拓寬企業(yè)融資

2.正確進(jìn)行投資決策。中小企業(yè)要建立自己的中長(zhǎng)期目標(biāo),正確處理好目前與長(zhǎng)遠(yuǎn)利益的關(guān)系,樹立投資信心。要根據(jù)財(cái)務(wù)部門提供的真實(shí)的各項(xiàng)財(cái)務(wù)指標(biāo)作依據(jù),分析企業(yè)自身的經(jīng)營(yíng)狀況,確定自身的投資取向。應(yīng)對(duì)所投資的項(xiàng)目進(jìn)行可行性分析,即從產(chǎn)品的先進(jìn)性,市場(chǎng)生產(chǎn)力和市場(chǎng)競(jìng)爭(zhēng)力去分析,進(jìn)行科學(xué)的預(yù)測(cè)和決策,對(duì)風(fēng)險(xiǎn)程度大的項(xiàng)目,決策面臨不確定性的風(fēng)險(xiǎn)方案應(yīng)主動(dòng)回避。分散資金投向,降低投資風(fēng)險(xiǎn)。投資多元化是現(xiàn)代企業(yè)降低投資風(fēng)險(xiǎn)、控制投資風(fēng)險(xiǎn)的有效途徑。

3.加強(qiáng)財(cái)會(huì)人員的職業(yè)教育,重視財(cái)會(huì)創(chuàng)新人才的培養(yǎng)和激勵(lì)。財(cái)會(huì)人員必須熟悉和遵守國(guó)家的法律法規(guī),遵守財(cái)經(jīng)紀(jì)律和制度,遵守職業(yè)道德規(guī)范、有良好的業(yè)務(wù)素質(zhì),這是實(shí)施財(cái)務(wù)創(chuàng)新工程的基本要求,也是創(chuàng)新能力和創(chuàng)新精神,另外,要注意在個(gè)人素質(zhì)包括創(chuàng)新意識(shí)、創(chuàng)造能力和創(chuàng)新精神。另外,財(cái)會(huì)人員應(yīng)樹立的現(xiàn)代理財(cái)觀念,包括競(jìng)爭(zhēng)觀念、風(fēng)險(xiǎn)觀念、負(fù)債經(jīng)營(yíng)觀念、盈利觀念、效率觀念、資金的時(shí)間價(jià)值觀念、注重?zé)o形資產(chǎn)觀念和法制觀念。4.建立完善的財(cái)務(wù)管理制度。要建立起崗位分工制和輪換制,特別對(duì)于不相容的崗位,如會(huì)計(jì)和出納,不能讓一個(gè)人擔(dān)任,而且對(duì)于同一個(gè)崗位,同一個(gè)人擔(dān)任的時(shí)間應(yīng)有一定的期限,到了這個(gè)期限,就應(yīng)當(dāng)實(shí)行輪換。規(guī)范會(huì)計(jì)核算。提高會(huì)計(jì)基礎(chǔ)工作的水平。作者：YoshihiroFrancisFukuyama出處：EconomicResearch.2009原文：TheOrganizationofFinancialmanagementmodeAbstractSMEsasawholehavemadeoutstandingcontributionstotheeconomicdevelopmentofcountries．Inaneconomicglobalizationera，moreandmorecountriespayattentiontotheroleofSMEs．AlthoughAmericanSMEsplayedamajorroleinpromotingthecountry’Seconomicdevelopment，manyAmericanSMEssimplypursuittheconsiderableportionofsalesandmarketshareandignoredthecorepositionofthefinancialmanagement．Themanagementsenseisrigid，andenterprisemanagementlimitedtotheproductionandoperationofthemanagementstructure，enterprisefinancialmanagementandriskcontrolhavenotbeenfullyused，whichleadtonegativeeffectsonSMEscreditandfinancingchannels．Thereasonisthelackofaneffectivefinancialmanagementsupport．Therefore，deepenfinancialreform，exploredthefinancialpotential，improvedtheleveloffinancialmanagement，reformThemodeoffinancemanagement’operation，andbuildupthefinancialmanagementmodewhichsuittothepresentstatusofamerianSMEsarethetoppriority．Keywords：SMEs；financialmanagement；financialmanagementmodeConceptofsmallandmediumscalebusinessSmallandmediumscaleenterprisehavebeendefinedinvariouswaysbyvariouspeopleandgovernmentagencyjustasIthasbeenworkedoninvariouswaysbydifferentnation.Microbusinesshasbeenrecognized,asmallfirmisrecognizedaswellasmediumscalebusiness.However,ourworkwillcoverboththemicrobusinessorsmall-scalebusinessandthemediumscalebusiness.ThemostcomprehensivestudyofsmallfirmsintheUnitedKingdomwasthatcarriedoutbytheBoltonCommittee(1971).Thecommitteedefined"smallfirms"“asonewithnotmorethan200employees".FinancialmanagementThefinancialmanagementoffinancialactivitiesandfinancialrelationsbasedontheobjectiveexistenceoftheenterpriseintheproductionprocess,isorganizationenterprisefundactivitiestodealwithaneconomicmanagementoftheenterprisesandthevariousaspectsofthefinancialrelationshipandisanimportantpartofenterprisemanagement.FinancialmanagementmodeFinancialmanagementmodeundertheguidanceofmanagersincertainfinancialmanagementthought,ofCorporateFinancialManagementStandard,financialmanagementobjectsandfinancialmanagementmethodstointegrationpromoteeffectivefinancialmanagementactivities,reasonablerunningofastate.Presentproblems1.One-sidedpursuitof"hot"industry,regardlessofobjectiveconditionsandtheirownability,ignoringtheimpactofthenationalmacro-controlofenterprisedevelopment,andthatwhattheindustrycando,whattheindustrycandoagoodjob.Someenterprisesevenone-sidedthatstateregulationofwhatshouldbeonwhatcancertainlymakemoney.Second,thescaleofinvestmentintheproject,capitalstructure,theconstructionperiod,aswellassourcesoffunding,lackofscientificplanninganddeployment,thelackofreliableforecastsofthecashflowoftheprojectconstructionandoperationofprocessthatwilltakeplacehastily.Oncethestatehasincreasedtheintensityofmacroeconomicregulationandcontrol,thetighteningofbankcredit,constructionfundscannotbescheduledinplace,businessesfaceadilemma,evencausinghugeeconomiclosses.Notonlytheenterprisesthemselvestopayaheavyprice,somebankswillalsobedraggedintothequagmire.2.Weakawarenessoffinancialrisks,thebusinesshasalwaysbeenruninahigh-riskarea.Enterprisestodevelop,itisinevitabletoliabilitybusiness,makefulluseoftheroleoffinancialleverage.However,somecompanies,regardlessofthecost,atallcosts,donotconsidertheirownabilitytorepay,anddoeverythingpossibletoobtainloansfrombanks.Somecompaniesdonotevenunderstandthe"debttorepay"themostsimpleandobvioustruth,thattoobtainloansfromthebankistomakeaprofit,andonlytoconsiderhowloansgettheirhandson,anddidnotseriouslyconsiderhowtomakelimitedfundsplayabenefitmoredidnotconsiderhowtorepay.Borrowedfundscannotplayaneffectiverole,somecompanieshaveenteredaviciouscycletorelyonloanstosurvive.Asaresult,debt-ridden,greatfinancialrisk.3.Weakfinancialcontrols.Strictlyforcashmanagement,theformationofunusedfundsorinsufficient.Somecompaniesbelievethatcashaspossible,resultinginidlecash,didnotparticipateintheproductionofturnover;doesnotestablishastrictcreditpolicy,thelackofeffectivecollectionmeasures,receivablescannotbecashed,ortheformationoftheallowancefordoubtfulaccountsreceivableturnoverisslow,therecoveryoffundsdifficult.Inventorycontrolisweak,causefundingsluggish.Countermeasurestoaddressfinancialmanagementissues1.NarrowfinancingchannelsforSMEs,adirectimpactonthequalityoffinancialmanagement.Alsobecomeabottleneckrestrictingthedevelopmentofsmallandum-sizedenterprises.TheSMEsoperatingsmall-scale,poortowithstandmarketrisks,shouldbebasedontheircharacteristicsasmuchaspossiblethefundsdevotedtotheshortpaybackperiod,arelativelylow-riskprojects,improvecapitalefficiency,effectivelybroadenthecorporatefinance.2.SMEstoestablishmedium-andlong-termgoals,andproperlyhandlethecurrentandlong-termintereststoestablishconfidenceininvesting.Basis,theanalysisoftheenterprise'sownoperatingconditionstobetrueofthefinancialindicatorsprovidedbythefinancedepartmenttodeterminetheirowninvestmentapproach.Shouldinvestintheprojectfeasibilityanalysis,analysisfromtheadvancednatureoftheproducts,marketproductivityandmarketcompetitiveness,scientificforecastinganddecision-making,largeprojectonthedegreeofrisk,thedecisionfacingtheuncertaintyoftheriskprogramshouldtaketheinitiativeavoided.Dispersingfundstoreduceinves