微型企业财务管理-外文献翻译

重庆理工大学文献翻译二级学院____________（全称）_______________班级_______________________________________学生姓名学号中小型企业财务管理模式的探析摘要中小企业作为一个整体的组织.在经济全球化时代的经济发展做出了突出贡献，越来越多的国家重视中小企业.虽然中小企业发挥了重要作用，促进经济发展，但是许多中小企业的作用相当一部分单纯追求销量和市场份额而忽略核心地位的财务管理管理意识是刚性的，仅限于生产经营的管理结构和企业管理，企业财务管理和风险控制没有得到充分使用，这对中小型企业的信贷和融资渠道产生了负面影响，原因是缺乏有效的财务管理支持所以深化金融改革，探讨了金融的潜力，提高财务管理水平，建立财务管理模式适合中小企业的现状是重中之重关键词中小型企业，财务管理，财务管理模式中小型企业的概念中小型企业被各界人士和政府机构以各种方式定义，正如它在不同的国家以多种方式发挥作用微型企业被认为是一个小公司或中型企业不管怎样，我们的工作即包括微型企业或小型业务，也包括中等规模业务（对小型公司进行最全面研究的是在英国，由博尔顿委员会提出）委员会定1971义“小型公司”为“一个不超过名员工的企业”200财务管理财务管理是基于企业在生产过程中客观存在的财务活动和财务关系而产生的，是组织企业资金活动、处理企业同各方面的财务关系的一项经济管理工作，是企业管理的重要组成部分财务管理模式财务管理模式是指管理者在一定财务管理思想的指导下，对企业财务管理目标、财务管理对象和财务管理方法进行整合以推动财务管理活动有效、合理运行的一种管理状态目前存在的问题L

1、片面追求“热门”产业，不顾客观条件和自身能力，无视对企业发展的影响，认为什么行业都可以做，什么行业都能够做好对项目的投资规模、资金结构、建设周期以及资金来源等缺乏科学的筹划与部署，对项目建设和经营过程中将要发生的现金流量缺乏可靠的预测，仓促上马一旦国家收紧银行信贷，使得建设资金不能如期到位，企业就面临进退两难的境地，甚至造成巨大经济损失近几年来许多企业所投资的钢铁、电解铝、水泥等项目由于资金困难而夭折，或“割肉”卖出或成为永久性“在建工程”，不仅企业自己为此付出了惨重的代价，也将一些银行拖入泥潭

2、财务风险意识淡薄，企业始终在高风险区运行这表现在三个方面一是过度负债企业要发展，就不可避免地要负债经营，充分利用财务杠杆的作用但是，一些企业不顾成本、不惜代价，不考虑自身的偿还能力，千方百计从银行获取贷款有些企业甚至不明白“借债还钱”这一最浅显不过的道理，认为从银行获得贷款就是获得利润，只考虑如何将贷款弄到手，而并没有认真考虑如何能让有限的资金发挥效益,更没有考虑如何偿还在借入资金不能有效发挥作用的情况下，一些企业进入了靠贷款维持生存的恶性循环其结果是债台高筑，财务风险极大二是短债长投企业要获得固定资产贷款比较困难一些企业就采取变通的办法，擅自改变贷款用途，将短期借债用于投资回收期过长的长期项目投资，导致企业流动负债大大高于流动资产，使企业面临极大的潜在支付危机；三是企业之间相互担保，相同资产重复抵押，或为了融资而不断投资新项目，甚至“拆东墙补西墙”，形成复杂的债务链这不仅加大了银行对企业财务状况判断的难度，也给财务监管带来很大困难，造成整体负债率不断抬高，企业经营成本和财务费用不断加大，支付能力日渐脆弱，资金链条过紧并随时可能出现断裂

3、财务控制薄弱一是对现金管理不严，形成资金闲置或不足有些企业认为现金越多越好，造成现金闲置，未参加生产周转；二是没有建立严格的赊销政策，缺乏有力的催收措施，应收账款不能兑现或形成呆账，应收账款周转缓慢，资金回收困难三是存货控制薄弱，造成资金呆滞很多企业月末存货占用资金往往超过其营业额的数倍，形成资金呆滞，周转失灵四是重钱不重物，资产流失、浪费严重.解决财务管理问题的对策

21.增强融资能力中小企业融资渠道窄，直接影响财务管理的质量也成为制约中小企业发展的瓶颈中小企业经营规模小、抵御市场风险能力差，应根据自身的特点尽可能地把资金投放到回收期短、风险相对较低的项目上,提高资金使用效益,有效拓宽企业融资

2.正确进行投资决策中小企业要建立自己的中长期目标，正确处理好目前与长远利益的关系,树立投资信心要根据财务部门提供的真实的各项财务指标作依据，分析企业自身的经营状况,确定自身的投资取向应对所投资的项目进行可行性分析，即从产品的先进性,市场生产力和市场竞争力去分析,进行科学的预测和决策,对风险程度大的项目，决策面临不确定性的风险方案应主动回避分散资金投向，降低投资风险投资多元化是现代企业降低投资风险、控制投资风险的有效途径

3.加强财会人员的职业教育,重视财会创新人才的培养和激励财会人员必须熟悉和遵守国家的法律法规,遵守财经纪律和制度，遵守职业道德规范、有良好的业务素质，这是实施财务创新工程的基本要求,也是创新能力和创新精神,另外,要注意在个人素质包括创新意识、创造能力和创新精神另外,财会人员应树立的现代理财观念，包括竞争观念、风险观念、负债经营观念、盈利观念、效率观念、资金的时间价值观念、注重无形资产观念和法制观念

4.建立完善的财务管理制度要建立起岗位分工制和轮换制,特别对于不相容的岗位,如会计和出纳,不能让一个人担任,而且对于同一个岗位，同一个人担任的时间应有一定的期限,到了这个期限,就应当实行轮换规范会计核算提高会计基础工作的水平作者Yoshihiro FrancisFukuyama出处Economic Research.2009The Organizationof Financial management modeAbstractSMEsas awhole havemade outstandingcontributions to the economicdevelopment ofcountries.In aneconomic globalizationera,more andmore countriespay attentionto the role ofSMEs.Although AmericanSMEs playeda majorrole inpromoting thecountrys economicdevelopment,many AmericanSMEs simplypursuit theconsiderable portionof salesand marketshareand ignoredthe coreposition of the financial management.The managementsense isrigid,and enterprise management limitedto the production and operation of the managementstructure,enterprise financial management andrisk controlhave not been fullyused,which leadtonegative effectson SMEscredit andfinancing channels.The reasonis the lack of an effectivefinancialmanagement support.Therefore,deepen financialreform,explored the financialpotentiab improvedthe level of financialmanagement,reformThe modeof financemanagement operation,and buildup thefinancialmanagementmodewhich suitto thepresent statusof amerianSMEs arethe toppriority.；；Key wordsSMEs financialmanagement financialmanagement modeConceptof small and mediumscale businessSmalland mediumscale enterprisehave beendefined in various ways by variouspeopleand governmentagency justas Ithas beenworked oninvariouswaysbydifferentnation.Micro businesshas beenrecognized,a smallfirm isrecognized as well asmediumscale business.However,our workwill coverboth themicro businessor small-scalebusiness and the mediumscale business.The mostcomprehensive studyof smallfirms in the UnitedKingdom wasthat carried〃without bythe BoltonCommittee

1971.The committeedefined smallfirms”as onenotmore than200employeesn.Financial managementThefinancialmanagementof financialactivities and financial relationsbased on theobjective existenceof theenterprise in theproductionprocesses organizationenterprise fundactivitiesto dealwith aneconomic managementof the enterprises andthe variousaspects ofthefinancial relationshipand isan importantpart ofenterprisemanagement.FinancialmanagementmodeFinancial managementmode underthe guidanceof managersin certainfinancialmanagement thought,of CorporateFinancial ManagementStandard,financial managementobjectsandfinancialmanagement methodsto integrationpromote effectivefinancialmanagement activities,reasonable runningofastate.Present problems

1.One-sided pursuitof nhotnindustry,regardless ofobjective conditionsand their ownability,ignoring theimpact ofthe nationalmacro-control ofenterprise development,and thatwhat the industry can do,whattheindustrycando agood job.Some enterpriseseven one-sidedthat stateregulation ofwhat should be onwhat cancertainly makemoney.Second,the scaleofinvestment inthe project,capital structure,the constructionperiod,aswellas sourcesof funding,lack ofscientific planningand deployment,the lackof reliableforecasts ofthe cashflow oftheproject constructionandoperationof processthat willtake placehastily.Once thestate hasincreasedthe intensityof macroeconomicregulation and control,the tighteningof bankcredit,construction fundscan notbe scheduledin place,businesses facea dilemma,even causinghugeeconomic losses.Not onlytheenterprisesthemselves topay aheavy price,some bankswill alsobedragged into the quagmire.

2.Weak awarenessof financialrisks,the businesshas alwaysbeen runin ahigh-riskarea.Enterprises todevelop,it isinevitable toliability business,make fulluse oftheroleoffinancial leverage.However,some companies,regardless ofthe cost,at allcosts,do notconsidertheir ownability torepay,and doeverything possibleto obtainloans frombanks.Somecompanies donot evenunderstand thendebt torepay11the mostsimple andobvious truth,that toobtainloans fromthe bankis to make aprofit,and onlyto consider how loansget theirhands on,and did not seriouslyconsiderhowtomakelimited fundsplay abenefit moredidnotconsiderhow torepay.Borrowed fundscan notplay aneffective role,some companieshave enteredavicious cycleto relyon loansto survive.As aresult,debt-ridden,great financialrisk.

3.Weak financialcontrols.Strictly forcash management,the formation of unusedfunds orinsufficient.Some companiesbelieve thatcash aspossible,resulting inidle cash,did notparticipateintheproduction ofturnover;does notestablish astrict creditpolicy,thelackofeffective collectionmeasures,receivables cannotbecashed,or theformationofthe allowancefordoubtful accountsreceivable turnoveris slow,the recoveryof fundsdifficult.Inventorycontrol isweak,cause fundingsluggish.Countermeasures toaddress Hnancialmanagement issues

1.Narrow financingchannels forSMEs,a directimpact onthe qualityof financialmanagement.Also becomea bottleneckrestricting thedevelopment ofsmallandum-sizedenterprises.The SMEsoperating small-scale,poor towithstand marketrisks,shouldbebased ontheircharacteristics asmuch aspossible thefunds devotedtotheshort paybackperiod,arelatively low-risk projects,improve capitalefficiency,effectively broadenthe corporatefinance.

2.SMEs to establish medium-and long-term goals,and properlyhandle thecurrent andlong-term intereststoestablishconfidence ininvesting.Basis,the analysisoftheenterprisesown operatingconditions tobe trueofthefinancial indicatorsprovided bythe financedepartmentto determinetheirowninvestment approach.Should investintheproject feasibilityanalysis,analysis fromthe advancednature ofthe products,market productivityand marketcompetitiveness,scientific forecastingand decision-making,large projectonthedegree ofrisk,the decisionfacing theuncertainty ofthe riskprogram shouldtake theinitiative avoided.Dispersing fundsto reduceinvestment risk.Investment diversificationis theeffective wayformodern enterprisesto reduceinvestment riskandcontrolinvestment risk.

3.Accountants mustbe familiarwith andcomply withnational lawsand regulations,compliance withthefinancialdiscipline andsystem,to complywith professionalethics,goodbusiness qualities,which arethe basicrequirements for the implementationof financialinnovationproject,but alsothe abilityto innovateandthespirit ofinnovation.

4.To establishthe positionsof divisionof laborsystem andthe systemof rotation,especially forincompatible positions,such asaccounting andcashier,you cannot leta personwhoshould havea certainperiod oftime andforthe same job,thesameindividuals asthe time,totheperiod shouldbe rotated.Standardize accounting.Raise thelevelofbasic accountingwork.Writer:Yoshihiro FrancisFukuyamaFrom:Economic Research.2009译文评阅导卿评错（应根据学校“译文要求”，对学生外文翻译的准确性、翻译数量以及译文的文字表述情况等作具体的评价）（要求手写）指导教师______________。