财务管理英文参考文献

『贰』 财务管理制度的英文参考文献

In a market economy, the management is to determine the importance of enterprise survival and development. In recent years, e to ideological bias in understanding and some historical reasons, the objective reasons why the number of internal financial management system is not sound financial management to cause confusion, resulting in some lack of internal oversight mechanisms, occurring false accounts or accounts peripherals account. "Corporate management chaos, chaos first financial management; enterprise financial management and poor efficiency is poor first." This is the proof obtained from the practice. So grasp business management, establish a sound internal financial management system has become a top priority, but according to the author about the closing 200x years only,
Longquan City, more than 500 companies, but the establishment of internal financial management system, very few companies, especially construction, real estate development companies a total of 22, only Longquan Municipal Corporation 3 Enterprise to develop a financial internal control system, only 14% of the total, for this phenomenon, the author strengthen enterprise management, establish a sound system of internal financial management of the relevant issues and corresponding countermeasures.
First, establish a sound internal financial management systems need to
(A) the establishment of internal financial management system is to adapt to the socialist market economic system, the objective requirements of
Enterprises to survive in market competition, and development, we must follow the requirements of market economy norms financial behavior. That must be in accordance with the requirements of market economy financing, use of funds and distribution of benefits, improve proction and operations, improve the economic efficiency of enterprises, thereby enhancing their competitiveness in order to achieve economic growth, to change the way companies adapt to market economy objective requirements.
(B) establish a sound internal financial management system is an inherent requirement of enterprise management
1. Financial management is the basis for all management activities, is the central link in enterprise management. Internal financial management of the company's funds management activities and the form of value, mainly based on cost management and capital management as the center, through a form of value management, to physical form of management. Therefore financial management is the basis for all management activities, the central link in enterprise management.
2. Financial management throughout all aspects of proction and operation and the entire process.
(C) financial management and business management all have extensive contact
In business activities, financial management of the tentacles are often stretched to every corner of business, each department will be serviced through the use of funds into contact with the financial sector, each sector should in the rational use of funds, to save money and so accept what Department guidance, subject to the constraints of financial systems in order to ensure the improvement of economic efficiency of enterprises.
(D) financial management to quickly reflect the proction operation.
All proction and business activities of enterprises, are ultimately reflected in the financial results up through the accounting, analysis, comparison, you can check the implementation of enterprise proction and business activities, and finding problems, find solutions to the problem. In particular financial results reflect the number and circumstances of the authoritative. In business management, decision-making is appropriate, whether business management, technology is advanced, proction and marketing is smooth. Can be quickly reflected by financial indicators.
Second, internal financial management system is difficult to establish the main reason
(A) deviation of thinking and understanding
According to my understanding of a considerable number of enterprise managers on financial management in business management center of awareness is not enough understanding of the financial management tools and resources for the Arabic collection and payment of "money counter." That establish and improve enterprise financial system take the old path is resurgence. Moreover, that the system more robust, the constraints on enterprise managers greater mistake thinking, adopt a negative attitude.
(B) of the market economy on the business impact of internal financial management system
As the market economy further, some units of one-sided emphasis on corporate ownership and management rights, to relax the internal financial management, resulting in varying degrees of accounting based on the work of the weakening, landslides and even chaos. In particular in:
1. According to state regulations, prepare accounts of the financial system does not require the construction, prepare accounts but the accounts Though some confusion;
2. Account or accounts peripheral false accounts, concealing the true financial condition and business economic results;
3. Violation of financial discipline, unauthorized retention, transfer of national income, "little treasuries";
4. Violation of the financial accounting system, mob unjustified costs, free to write off the cost, rece profits or increase any loss, severe distortion of accounting information.
(C) the overall quality of corporate financial officers is not high enough on the strong financial management awareness
I believe that as a corporate financial officer is the drafting of internal financial systems, and also a supervisor and executor. Therefore, the company staff the ability to work, the level of service quality on the establishment of internal financial systems and the implementation of the system plays an important role. But a considerable part of the company's financial staff as subjective and objective factors, difficult to fully undertake the development of internal financial management system functions, mainly:
1. A considerable part of the financial personnel not familiar with the new enterprise financial systems, business is not fine, initiative is not strong, was unable to start with;
2. There is fear of corporate financial officers, afraid of offending the leadership, fear of losing easy work;
3. Position itself is not even one-sided view to establish and improve internal financial management system is a matter of leadership has nothing to do with their own.
Third, establish a sound system of internal financial management measures
Analysis for the above reasons, I believe that to establish a sound internal financial systems, available from the following aspects:
(-) To strengthen leadership, unity of thinking, to raise awareness
Strengthen publicity and ecation, through advocacy and ecation to business owners and financial officers are able to fully realize the establishment of a sound system of internal financial management of the importance, necessity and practical significance, to establish a sound internal financial management system with the modern enterprise system combined with the deepening of enterprise reform, enterprise operational mechanism together. To remove the system more robust, the greater the constraints on the business leaders the mistake, correct thinking, continue to carry forward the fine tradition of hard work and style, and promote the healthy development of this work.
(B) to strengthen the business enterprise financial staff training and professional ethics
1. Enhance the business training, corporate financial officers through a variety of training courses, seminars, classes and meetings and other forms, to strengthen the market economy theory and accounting theory of learning to enhance the operational level of financial personnel;
2. Strengthening financial officer of professional ethics, vigorously promote the reform and opening up the financial front since the company emerged in the advanced character and deeds, so that conscious attention to the general financial staff of professional ethics training to high professional ethics do their job.
(C) of the financial sector should strengthen guidance and promote the establishment of internal financial systems
Financial departments should establish and improve internal financial management system and implementation of enterprise autonomy, and promote enterprise change management mechanism, establish a modern enterprise system. Written guidance is necessary to organize the sample, to counseling and help enterprises to facilitate guiding the work in order to expedite the work of universal coverage.

『叁』 我国中小企业财务管理存在的问题及对策英文参考文献

直接点击下载

Strategic Financial Management in Small and Medium-Sized Enterprises
Z Liu - International Journal of Business and Management, 2010
http://ccsenet.org/journal/index.php/ijbm/article/view/5058/4208

Critical success factors for implementing knowledge management in small and medium enterprises
KY Wong - Instrial Management & Data Systems, 2005
http://132.203.46.219/ef/Wong-2005.pdf

Finance and small and medium-sized enterprise development
P Cook, F Nixson - IDPM Finance and Development , 2000
http://www.sed.manchester.ac.uk/idpm/research/publications/archive/fd/fdwp14.pdf

Chinese cultural values and their implication to Chinese management
SS Wah - Singapore Management Review, 2001
http://www.arc.unisg.ch/org/arc/web.nsf///$FILE/6%20Chinese%20cultural%20values%20and%20their%20implication%20to%20Chinese%20management.pdf

『肆』 中小企业财务管理英文文献

二、中小企业财务管理目标的提出及实现 中小企业财务管理上存在诸如上述的许多问题,所以简单地定义中小企业的财务管理目标为利润最大化或企业价值最大化是不适合中小企业的长远发展。本文认为中小企业的财务管理目标是协调与各利益相关者的关系,使企业和各利益相关者...

『伍』 财务管理外文文献

[109]Fama E.What’s Different about Banks?[J].Journal of Monetary Economics,1985(15):29-39.
[110]Aghion and Bolton.An Incomplete Contract Approach to Financial Contracting[J].Review of
Economics Studies,1992(59):473-494.
[111]Hart O.and J.Moore.Debt and Seniority:An Analysis of the Role of Hard Claims in
Constraining Management[J].American Economic Review,1995(85):567-585.
[112]M.C.Jensen and W.H.Meckling.Theory of Firm:Managerial Behavior,Agency costs and
ownership structure[J].Journal of Financial Economics,1976(3):305-360.
[113]Jensen,M.Agency Costs of Free Cash Flow,Corporate Finance and Takeovers[J].Economic
Review,1986(76):323-339.
[114]Williamson,O.Corporate finance and Corporate Governance[J].Journal of finance,1998(43):
567-591.
[115]Farrer D.and Vickrey.The information content of stock dividend Announcements[J].the
Accounting Review,1978(4):360-370.
[116]Bronnan,Michael.Taxes,Market valuation and Corporate Financial policy[J].National Tax
Journal,1970(123):417.
[117]Levy,H.Capital Investment and Financial Decisions[M].Sixth Edition,prentice-Hall Publishing
Inc:1995:356-359.
[118]Jensen M.J.Agency costs of free Cash flow,Corporate finance and takeovers[J].The American
Economic Review,1986(76):323.
[119]Higgins R.C.How Much Growth Can a Firm Afford?[J].Financial Management,1997(8):
186-198.
[120]Alchian,Armen and Harold Demsets.Proction,Information Costs and Economic Organization
[J].American Economic Review,1972(62):777-795.

『陆』 求一篇关于财务管理目标的英文参考文献

1. The Case of a Swiss Franc Loan风险管理的案例说明1. Swiss Franc Loan http://www.kshitij.com/risk/casestudy1.shtml2.How to Develop a Risk Management Plan - wikiHow如何制定风内险管理计划容 http://www.yeeyan.com/articles/view/Evelen/5433/dz

『柒』 财务管理的英文文献

Financial management problems research
In a market economy, the management is to determine the importance of enterprise survival and development. In recent years, e to ideological bias in understanding and some historical reasons, the objective reasons why the number of internal financial management system is not sound financial management to cause confusion, resulting in some lack of internal oversight mechanisms, occurring false accounts or accounts peripherals account. A direct result of confusion in financial management and poor efficiency of enterprises. This is the proof from experience. Therefore, the strengthening of financial management, establish a sound internal financial management system has become a business imperative.

First, enterprises should establish a sound system of internal financial management.
(A) The establishment of internal financial management system is to adapt to the socialist market economic system, the objective requirements of
Enterprises to survive in market competition, and development, we must follow the requirements of market economy norms financial behavior. That must be in accordance with the requirements of market economy financing, use of funds and distribution of benefits, improve proction and operations, improve the economic efficiency of enterprises, thereby enhancing their competitiveness in order to achieve economic growth, to change the way companies adapt to market economy objective requirements.
(B) Establish a sound internal financial management system is an inherent requirement of enterprise management
1、Financial management is the basis for all management activities, is the central link in enterprise management. Internal financial management of the company's funds management activities and the form of value, mainly based on cost management and capital management as the center, through a form of value management, to physical form of management. Therefore financial management is the basis for all management activities, the central link in enterprise management.
2、Financial management throughout all aspects of proction and operation and the entire process. According to its meaning, we can summarize the four main elements of financial management, including fund-raising management, investment management, working capital management and profit distribution management.
(C) financial management and business management all have extensive contact
In business activities, financial management of the tentacles stretched to every corner of business, each department will be serviced through the use of funds into contact with the financial sector, each sector should in the rational use of funds, to save money and so accept what Department guidance, subject to the constraints of financial systems in order to ensure the improvement of economic efficiency of enterprises.
(D) Fast Company's financial management reflects the company's proction operations.
All proction and business activities of enterprises, are ultimately reflected in the financial results up through the accounting, analysis, comparison, you can check the implementation of enterprise proction and business activities, and finding problems, find solutions to the problem. In particular financial results reflect the number and circumstances of the authoritative. In business management, regardless of whether the appropriate decision-making level of technology, proction and marketing is smooth and other areas can be quickly reflected from the financial indicators.
Second, internal financial management system is difficult to establish the main reason
(A) Of the market economy on the business impact of internal financial management system
As the market economy further, some units of one-sided emphasis on corporate ownership and management rights, to relax the internal financial management, resulting in varying degrees of accounting based on the work of the weakening, landslides and even chaos. In particular in:
1、According to state regulations, prepare accounts of the financial system does not require the construction, prepare accounts but the accounts Though some confusion;
2、Account or accounts peripheral false accounts, concealing the true financial condition and business economic results;
3、Violation of financial discipline, unauthorized retention, transfer of national income, "little treasuries";
4、Violation of the financial accounting system, mob unjustified costs, free to write off the cost, rece profits or increase any loss, severe distortion of accounting information.
(B) The overall quality of corporate financial officers is not high enough lead to strong financial management awareness
As a corporate financial officer is the drafting of internal financial systems, and also a supervisor and executor. Therefore, the company staff the ability to work, the level of service quality on the establishment of internal financial systems and the implementation of the system plays an important role. But a considerable part of the company's financial staff as subjective and objective factors, difficult to fully undertake the development of internal financial management system functions, mainly:
1、A considerable part of the financial personnel not familiar with the new enterprise financial systems, business is not fine, initiative is not strong, was unable to start with;
2、There is fear of corporate financial officers, afraid of offending the leadership, fear of losing easy work;
3、Position itself is not even one-sided view to establish and improve internal financial management system is a matter of leadership has nothing to do with their own.
Third, establish a sound system of internal financial management measures
Analysis for the above reasons, establish a sound internal financial systems, available from the following aspects:
(A) To strengthen leadership, unity of thinking, to raise awareness
Strengthen publicity and ecation, through advocacy and ecation to business owners and financial officers, are able to fully understand the importance of financial management within the enterprise, necessity and relevance, to establish a sound system of internal financial management combined with the modern enterprise system, With the deepening of enterprise reform, change their operating mechanism combined. To remove the system more robust, the greater the constraints on business leaders recognize the error, correct thinking, continue to carry forward the fine tradition of hard work and style, and promote the healthy development of this work.
(B) To strengthen the corporate financial staff training and enhancing ethics finance staff
1、Through a series of training courses, seminars, courses and conferences and other means to enhance the business training corporate financial officers, financial officers to enhance the learning of the market economic theory in order to improve the level of financial personnel and accounting theory of the business.
2、Strengthen the financial staff of professional ethics, and vigorously promote the reform and opening up the financial front since the company emerged out of the advanced character and deeds, the majority of financial officers perceived importance of professional ethics training to high professional ethics do their jobs.
(C) The financial sector should strengthen guidance and promote the establishment of internal financial system
The financial departments should establish and improve internal financial management system and implementation of enterprise autonomy, and promote enterprises to change their operational mechanism, establish a modern enterprise system. Written guidance is necessary tissue samples to help companies promote counseling and guidance to accelerate the popularization.
In summary, the objective of financial management of financial activities of the enterprise organization, handling financial relationships to achieve the fundamental purpose, which determines the basic direction of financial management, financial management is the starting point. Enterprise Financial Management reflects the balance between the interests of interest groups, is a comprehensive reflection of the interaction of various factors. Enterprise is the enterprise financial management system for financial management, financial work to develop the enterprise system. According to relevant laws, regulations and financial system, and developed with the specific circumstances of enterprises. In practice, norms and guiding role to play, the sound development of enterprises played an important role.

『捌』 求一篇财务管理方面的英文文献加翻译！急！

企业财务管理大约起源于15世纪末16世纪初。当时西方社会正处于资本主义萌芽时期，地中海沿岸的许多商业城市出现了由公众入股的商业组织，入股的股东有商人、王公、大臣和市民等。商业股份经济的发展客观上要求企业合理预测资本需要量，有效筹集资本。但由于这时企业对资本的需要量并不是很大，筹资渠道和筹资方式比较单一，企业的筹资活动仅仅附属于商业经营管理，并没有形成独立的财务管理职业，这种情况一直持续到19世纪末20世纪初。
筹资财务管理时期
19世纪末20世纪初，工业革命的成功促进了企业规模的不断扩大、生产技术的重大改进和工商活动的进一步发展，股份公司迅速发展起来，并逐渐成为占主导地位的企业组织形式。股份公司的发展不仅引起了资本需求量的扩大，而且也使筹资的渠道和方式发生了重大变化，企业筹资活动得到进一步强化，如何筹集资本扩大经营，成为大多数企业关注的焦点。于是，许多公司纷纷建立了一个新的管理部门—财务管理部门，财务管理开始从企业管理中分离出来，成为一种独立的管理职业。当时公司财务管理的职能主要是预计资金需要量和筹措公司所需资金，融资是当时公司财务管理理论研究的根本任务。因此，这一时期称为融资财务管理时期或筹资财务管理时期。

Enterprise Financial Management about originated in the late 15th century early 16th century. Western capitalist society is in the embryonic period, the Mediterranean coast of the many commercial cities by the public shares of the business organizations, shares of the shareholders are businessmen, royalty, ministers and citizens. Commercial shares economic development objectively requires enterprises reasonable forecast capital requirements, the effective raising of capital. However, when business is not very capital requirements, fund-raising channels and relatively simple means of financing, corporate financing activities only in business management subsidiary, and did not form an independent financial management career, which continued until the late 19th century In the early 20th century.
Funding period financial management
19th century and early 20th century, the Instrial Revolution for the success of the enterprise scale continues to expand, significant improvements in proction technology and the further development of instrial and commercial activities, the rapid development of the joint-stock companies, and graally became the dominant form of business organization. Shares of the company's development has not only caused demand for the expansion of capital, but also the ways and channels of financing for a major change, and the enterprise fund-raising activities has been further strengthened, and how to raise capital to expand operations, become the focus of attention of most enterprises. Therefore, many companies have set up a new management sector - financial management, financial management from the beginning separated from enterprise management, as an independent professional management. At that time the company's financial management functions of the projected funding requirement of the necessary funds and financing companies, financing was the company's financial management theory on the fundamental task. Therefore, ring this period known as the financing period of financial management or financial management funding period.