帮忙翻译啊!!!急用!!!谢谢!!

二、解决中小企业财务管理困境的具体建议通过分析,针对目前我国中小企业财务管理存在的一些主要问题,笔者拟提出以下改进建议。
1.选择合适的中小企业财务管理目标中小企业在进行具体财务管理操作之前,其经营者与财务负责人应该首先为企业制定合理的财务管理目标,因为财务管理目标具有导向约束和评价的功能。有了明确的目标以后,企业可以有明确的前进方向,能够制定具体的实施计划,去实现这样的目标,最后通过一个个目标的实现,来促进整个企业的快速、健康和长远发展。
2.努力提高企业财务人员的专业素质中小企业的领导者一方面要重视现有企业财务人员专业素质的长期培训和提高,另一方面也要努力引进优秀的财务人才,帮助企业提高财务管理的水平。另外,作为企业财务人员本身,也应当不断地提高自己的专业素质,为企业的发展提供新的思路和方案,敢于向企业领导者提供更好的管理建议,这样才能保持中小企业的创新精神,推进企业不断地前进。
3.树立财务管理的制度意识中小企业领导者首先应当重视财务管理制度的建设,明确一个完整的财务制度体系可以帮助企业规范各项财务操作,减少人为因素的影响,加强企业对各项资产特别是重要资产的管理和控制,降低企业的风险。同时,还能够提高企业的财务信息质量和财务报表的可信度,为企业的顺利发展奠定坚实的财务基础。
4.提高资金特别是营运资金的使用效率中小企业一般没有严格的资金管理制度,很容易出现资金安全问题,而且也不利于企业对资金的有效控制和利用,以发挥资金的最大效益。相对于大企业而言,中小企业由于缺乏外部筹资能力和内部资金调度余地,而且营运资金管理又是日常性的工作,因而加强营运资金管理对中小企业来说显得更加重要。所以,中小企业应当重视对营运资金的管理,让所拥有的资金能够最大限度地发挥效用,为企业增加收益,同时减少企业的风险。
5.努力提高中小企业自身素质一方面,企业应不断地扩大自己产品的生产和销售,通过加快企业技术改造和产品更新,把企业做大做强;另一方面,企业应当引进高级人才,并通过提供培训的机会来提高员工的整体素质。此外,中小企业要取得社会各界的信任与支持,一方面要不断增强自身的积累,规范和完善企业财务规章制度;另一方面还要加强对金融法规的学习,真正在社会上树立起守信用、重履约的良好形象。
6.注重积累,合理分配收益中小企业经营者首先要明白,企业的留存收益也是企业所需资金的一种来源,而且这种筹资方式要比从外部筹集资金成本低、股权分散风险小,比较容易操作。
所以,经营者一定要注重对利润的积累,通过努力降低成本,严格控制业务招待费、差旅费、广告费、办公费等,提高利润水平,从而增大留存收益的规模,为企业的长足发展提供强有力的后劲支持。同时,要审批企业税后利润分配方案,监督企业利润分配的去向,防止将利润分配于非生产领域,还要严格按照法律的规定提取法定盈余公积金、公益金。
总而言之,随着经济的日趋全球化,中小企业的发展面临着越来越大的竞争压力和生存压力,中小企业必须要具有国际化的战略眼光,积极进行企业管理的改革和创新,才能在激烈的竞争中走得长远。而财务管理是企业管理的核心,只有财务管理搞好了,企业的生产经营才能顺利进行。所以中小企业对财务管理必须要有清醒的认识,并积极进行革新,这样才能立于不败之地。

  Two, to resolve the plight of small and medium-sized financial management through the analysis of specific recommendations, targeted at small and medium-sized financial management of our country exist some of the main issues, I intend to put forward the following suggestions for improvement.

  1. Select a suitable financial management objectives of small and medium-sized SMEs in specific financial management before, the operators and financial responsible person for the enterprise should first formulate a reasonable financial management goals, because the goal of financial management and evaluation of constraint-oriented features. With specific goals, the enterprise can have a clear way forward, be able to formulate specific implementation plan to achieve this goal, and finally through a goal to promote enterprise-wide rapid, healthy and long-term development.

  2. Efforts to improve corporate financial professional quality leaders on the one hand, SMEs should pay attention to the existing corporate finance professional quality staff training and improve the long-term, on the other hand have to work hard in the introduction of excellent financial professionals to help companies improve financial management level. In addition, as a corporate financial officers themselves, should also continue to improve their professional qualities, for the development of enterprises to provide new ideas and programs, business leaders must be brave enough to provide better management proposals in order to maintain the innovative spirit of small and medium-sized, promote the enterprises to continue to move on.

  3. Foster awareness of financial management system for SMEs should pay attention first of all, a leader in the financial management system, clearly a complete financial system can help enterprises standardize the various financial operations, to reduce the impact of human factors to enhance the assets of enterprises in particular are important assets management and control and reduce risks of an enterprise. At the same time, also be able to improve the financial information quality and credibility of financial statements for the smooth development of enterprises laid a solid financial foundation.

  4. To raise funds in particular, working capital efficiency in the use of small and medium-sized funds generally do not have strict management system, it is easy to run out of cash in security issues, but funding is not conducive to business-to-effective control and utilization of funds in order to exert the maximum benefit. Vis-à-vis large enterprises, small and medium enterprises because of the lack of external financing and internal financing capacity room scheduling, and working capital management is a day-to-day work, thus strengthening the management of working capital for SMEs is even more important. Therefore, SMEs should also pay attention to working capital management, so that the funds have to maximize the effectiveness and increase revenue for the enterprise while reducing the risks of an enterprise.

  5. Efforts to improve their own quality of SMEs on the one hand, enterprises should continue to expand its production and sales, by accelerating technological transformation of enterprises and product updates, the company bigger and stronger; On the other hand, enterprises should be the introduction of advanced talent and through the provision of training opportunities to improve the overall quality of staff. In addition, small and medium-sized to get different sectors of the community trust and support, on the one hand to constantly enhance the accumulation of their own, standardize and improve the enterprise's financial rules and regulations; on the other hand, we must also strengthen regulations on the financial study, really set up at society from keeping promises , re-performance of a good image.

  6. Pay attention to the accumulation of small and medium-sized and reasonable income distribution operators must first understand that the business enterprise retained earnings is also a source of the funds required, and this method of financing than to raise funds from external low-cost options to spread the risks of small, relatively easy to operate.

  Therefore, operators must focus on the accumulation of profits through the efforts to reduce costs, strict control of the business hospitality, travel, advertising costs, office expenses, improve profits, thereby increasing the size of retained earnings for the rapid development of enterprises Supporting a strong stamina. At the same time, companies want approval after-tax profit distribution program, supervision of corporate profits, the future of distribution, to prevent the distribution of profits to non-production sphere, but also in strict accordance with the provisions of the law of statutory surplus extraction provident fund, the Community Chest.

  In short, as the economy has become increasingly globalized, the development of SMEs are faced with increasing competitive pressures and stress Survive, SMEs must have an international strategic vision, actively engaged in enterprise management reform and innovation can be heated at going long-term competition. And financial management are the core of enterprise management, and only doing a good job in financial management, production and management of enterprises can be carried out smoothly. Financial management so SMEs must have a clear understanding of, and actively engaged in innovation, so as to become invincible.
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第1个回答  2009-03-28
Two, to resolve the plight of small and medium-sized financial management through the analysis of specific proposals for the current existence of our small and medium-sized financial management of some of the main issues, I intend to put forward the following suggestions for improvement.
1. Choose the appropriate financial management of small and medium-sized concrete goal of financial management in small and medium-sized before, the operators and the financial person in charge for the enterprise should first formulate a reasonable goal of financial management, with the goal because of financial management and evaluation of constraint-oriented functions. With the specific aim, the enterprises can have a clear direction, be able to formulate specific implementation plan to achieve this goal, and finally through the realization of a goal to promote the rapid enterprise-wide, health and long-term development.
2. Efforts to improve corporate financial officers of major leaders in the quality of small and medium enterprises on the one hand, existing enterprises should pay attention to the quality of major financial staff training and improve the long-term, on the other hand, should strive to introduce excellent financial professionals to help improve the level of financial management. In addition, as a corporate financial officers themselves, should also continue to improve their professional qualities, for the development of enterprises to provide new ideas and programs, business leaders must be brave enough to provide better management proposals in order to maintain the innovative spirit of small and medium-sized, promote the enterprises to continue to move on.
3. Foster awareness of the financial management system for SMEs should pay attention first of all, a leader in the financial management system, a complete clear of the financial system to help regulate the financial operation of enterprises and reduce the impact of human factors to enhance the assets of enterprises in particular are important management and control of assets to reduce the risks of an enterprise. At the same time, enterprises can improve the quality of financial information and the credibility of financial statements for the smooth development of enterprises laid a solid financial foundation.
4. Funds in particular, improve working capital efficiency in the use of small and medium-sized funds generally do not have a strict management system, it is easy to run out of cash in the safety problem, but funding is not conducive to business-to-effective control and use of funds to achieve maximum benefit. Vis-à-vis large enterprises, small and medium enterprises because of the lack of external financing and internal financing capacity room scheduling, and working capital management is a day-to-day work, thus strengthening the management of working capital for SMEs is even more important. Therefore, SMEs should pay attention to the management of working capital, so that the funds have to be able to maximize its effectiveness, and increase revenue for the enterprise, while reducing the risks of an enterprise.
5. SMEs improve their own quality efforts on the one hand, enterprises should continue to expand its production and sales, through the technological upgrading of enterprises and products to speed up the update, the company bigger and stronger; On the other hand, enterprises should be the introduction of high-level talent, and by providing training opportunities to improve the overall quality of staff. In addition, the small and medium enterprises to obtain the trust of society and support from all walks of life, on the one hand, to continuously enhance the accumulation of their own, standardize and improve the enterprise's financial rules and regulations; on the other hand, we must also strengthen regulations on the financial study, and truly established in the community and keeping promises , re-performance of a good image.
6. Focus on the accumulation of small and medium-sized and reasonable income distribution operators need to understand first of all, business enterprises of the retained earnings is a source of the funds required, and this method of financing than to raise funds from external low-cost options to spread the risks of small, relatively easy to operate .
Therefore, operators must focus on the accumulation of profits through the efforts to reduce costs, strict control of the business hospitality, travel, advertising, office expenses, improve profits, thereby increasing the size of retained earnings, in order to provide rapid development of enterprises Supporting a strong stamina. At the same time, after-tax profits for approving the allocation of corporate programs, monitoring the whereabouts of the distribution of corporate profits, to prevent the distribution of profits in the area of non-production, but also in strict accordance with the provisions of the law of statutory surplus extraction provident fund, the Community Chest.
All in all, with the increasingly globalized economy, the development of small and medium enterprises are faced with increasing competitive pressures and stress the survival of small and medium enterprises must be of an international strategic vision, actively carry out enterprise management reform and innovation in order to intense going long-term competition. And financial management are the core of enterprise management, and only doing a good job in financial management, production and management of enterprises can be carried out smoothly. Financial management so SMEs must have a clear understanding of, and actively engaged in innovation, in order to remain invincible.
第2个回答  2009-03-30
Two, to resolve the plight of small and medium-sized financial management through the analysis of specific recommendations, targeted at small and medium-sized financial management of our country exist some of the main issues, I intend to put forward the following suggestions for improvement.

1. Select a suitable financial management objectives of small and medium-sized SMEs in specific financial management before, the operators and financial responsible person for the enterprise should first formulate a reasonable financial management goals, because the goal of financial management and evaluation of constraint-oriented features. With specific goals, the enterprise can have a clear way forward, be able to formulate specific implementation plan to achieve this goal, and finally through a goal to promote enterprise-wide rapid, healthy and long-term development.

2. Efforts to improve corporate financial professional quality leaders on the one hand, SMEs should pay attention to the existing corporate finance professional quality staff training and improve the long-term, on the other hand have to work hard in the introduction of excellent financial professionals to help companies improve financial management level. In addition, as a corporate financial officers themselves, should also continue to improve their professional qualities, for the development of enterprises to provide new ideas and programs, business leaders must be brave enough to provide better management proposals in order to maintain the innovative spirit of small and medium-sized, promote the enterprises to continue to move on.

3. Foster awareness of financial management system for SMEs should pay attention first of all, a leader in the financial management system, clearly a complete financial system can help enterprises standardize the various financial operations, to reduce the impact of human factors to enhance the assets of enterprises in particular are important assets management and control and reduce risks of an enterprise. At the same time, also be able to improve the financial information quality and credibility of financial statements for the smooth development of enterprises laid a solid financial foundation.

4. To raise funds in particular, working capital efficiency in the use of small and medium-sized funds generally do not have strict management system, it is easy to run out of cash in security issues, but funding is not conducive to business-to-effective control and utilization of funds in order to exert the maximum benefit. Vis-à-vis large enterprises, small and medium enterprises because of the lack of external financing and internal financing capacity room scheduling, and working capital management is a day-to-day work, thus strengthening the management of working capital for SMEs is even more important. Therefore, SMEs should also pay attention to working capital management, so that the funds have to maximize the effectiveness and increase revenue for the enterprise while reducing the risks of an enterprise.

5. Efforts to improve their own quality of SMEs on the one hand, enterprises should continue to expand its production and sales, by accelerating technological transformation of enterprises and product updates, the company bigger and stronger; On the other hand, enterprises should be the introduction of advanced talent and through the provision of training opportunities to improve the overall quality of staff. In addition, small and medium-sized to get different sectors of the community trust and support, on the one hand to constantly enhance the accumulation of their own, standardize and improve the enterprise's financial rules and regulations; on the other hand, we must also strengthen regulations on the financial study, really set up at society from keeping promises , re-performance of a good image.

6. Pay attention to the accumulation of small and medium-sized and reasonable income distribution operators must first understand that the business enterprise retained earnings is also a source of the funds required, and this method of financing than to raise funds from external low-cost options to spread the risks of small, relatively easy to operate.

Therefore, operators must focus on the accumulation of profits through the efforts to reduce costs, strict control of the business hospitality, travel, advertising costs, office expenses, improve profits, thereby increasing the size of retained earnings for the rapid development of enterprises Supporting a strong stamina. At the same time, companies want approval after-tax profit distribution program, supervision of corporate profits, the future of distribution, to prevent the distribution of profits to non-production sphere, but also in strict accordance with the provisions of the law of statutory surplus extraction provident fund, the Community Chest.

In short, as the economy has become increasingly globalized, the development of SMEs are faced with increasing competitive pressures and stress Survive, SMEs must have an international strategic vision, actively engaged in enterprise management reform and innovation can be heated at going long-term competition. And financial management are the core of enterprise management, and only doing a good job in financial management, production and management of enterprises can be carried out smoothly. Financial management so SMEs must have a clear understanding of, and actively engaged in innovation, so as to become invincible.
第3个回答  2009-03-26
太多了!
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