財務管控制度 的英文怎麼說

中文拼音 [cáiwùguǎnkòngzhìdù]
財務管控制度 英文
the financial system
  • 財 : 名詞（金錢和物資的總稱） wealth; property; valuables
  • 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
  • 管 : Ⅰ名詞1 （管子） pipe; tube 2 （吹奏的樂器） wind musical instrument 3 （形狀似管的電器件） valve;...
  • 控 : 動詞1 （告發;控告） accuse; charge 2 （控制） control; dominate 3 （使容器口兒朝下 讓裏面的液體慢...
  • 制 : Ⅰ動詞1 （製造） make; manufacture 2 （擬訂; 規定） draw up; establish 3 （用強力約束; 限定; 管束...
  • 度 : 度動詞[書面語] （推測; 估計） surmise; estimate
  • 財務 : finance; financial affairs
  • 管控 : accounting&controllership
  1. At the same time, in order to get adapted to the market change, improve the competitiveness, reinforce the cohesiveness and maintain the upswing trend, cec should take effective measures, such as to accept new idea and develop the managers " awareness of competitiveness ; reform the selecting and appointing mechanism ; establish a sound compensation system ; improve consumption for the position ; break the dominance of state - owned shareholders on the stock market and improve corporate governance structure ; reinforce the financial supervision on the corporation ; make a full use of restraint effect of competitiveness and reputation mechanism ; build various " golden parachutes "

    與此同時， cec在企業經營者激勵與約束方面應採取針對性的措施，通過轉變觀念，樹立市場經濟的競爭意識和產權意識；改革企業經營者的選拔任用方式，積極推進企業經營者管理的市場化進程、建立科學合理的薪酬體系、規范職位消費，實行職位消費貨幣化、調整股權結構，實現投資主體多元化，健全公司法人治理結構、加強企業財務監控和內部制度建設、充分發揮市場競爭機制和聲譽機制對企業經營者的激勵約束作用、設計各種形式的「金色降落傘」等措施的實施，適應市場變化，提高企業核心競爭力，增強企業的凝聚力，保持事業的長盛不衰。
  2. However some problems have exposed as well - employees " indifference in break - even cost, imperfect institutions of cost evaluation & cost control, cost accounting of workshop departed from that of the whole factory, false cost statistics, nonstandard materials management leading to out - of - control cost, man - hour and material quotas without restriction, financial executives with low abilities in general

    但也存在一些突出問題，如企業員工成本意識薄弱，成本考核、監督制度不完善，廠級成本核算與車間成本核算脫節，成本失真現象比較嚴重，物資管理缺乏規范化而造成成本失控，工時及材料定額不完善而缺乏約束力，從事財務管理會計人員的素質普遍不高等等。
  3. Since the reform, budget accounting system have been revised many times however, with the development of socialist market economy system, the budget accounting environment is changing rapidly, government turn to offer public product and adjust market ; the range of the financial revenue and expenditure are diversified, the user of governmental accounting information expand constantly, the requisition of the governmental accounting information improves etc. it is inevitable for the revolution of budget accounting to enhance our government performance and establish modern government managerial system. we should draw lessons from international reform experiences and take the china - style road - the " stage - by - stage - going " way of the reformation

    但是，隨著社會主義市場經濟體制的發展，我國預算會計環境正在發生重要的變化：政府和市場在社會經濟運行中的分工逐步明晰；政府職能重點轉向公共品提供和宏觀調控；財政收支的內容和形式更加多樣化；近年實行的部門預算編制、國庫集中收付制度和政府采購制度等預算管理制度方面的改革；事業單位資金來源渠道多元化和經營性業務的增加；政府會計信息使用者的范圍不斷擴大，對政府會計信息的內容和質量的要求不斷提高等。
  4. Finance is still a part of accounting. the methods of financial management is not widely used, impc only tried budget, but not deeply use calculation to forecast or to control finance. the funds management is static

    而對資金的決策、規劃和控製作用較弱；財務管理方法也應用單一，只嘗試了預算管理，動態預測及財務控制力度較弱，財務分析也以靜態為主、風險意識不強。
  5. In the government accounting and reporting context, the muti - objectives of management accounting reflect different user ' s needs for costs in formation of government departments, management costs accounting standards should define the role of management costs accounting in government financial management, and clarify how to prepare the costs information related to budgeting, financial reporting, management controlling and decision making instructively, facing the conceptual conflicts among different dimensions of government management costs accounting

    摘要在政府會計和報告環境中，管理成本會計的多元化目標體現了政府部門成本信息不同使用者的需求，相應的管理成本會計準則需要明確闡述管理成本會計在財務管理中的作用，並指導性地說明如何提供與預算、財務報告、管理控制和決策制定相關的成本信息，也因此會面臨政府部門管理成本會計不同目標維度之間的概念沖突。
  6. The iad will assess and report on the effectiveness of the internal controls and the control environment ; the reliability of the financial and accounting systems as well as the management reporting systems

    內部審核處的工作范圍，包括評估內部監控制度和管理環境是否有效，及財務會計制度和管理匯報制度是否可靠。
  7. In view of the general prevalence of the obscure financial orientation, backward management mode and ambiguous property right and disorderly capital management of the conglomerates, this article, for the purpose of effectively ironing out the series of existing problems, puts forward the augment that corporate groups ’ financial management mode must be persistently based on capital operation as its core, thus demonstrating the principle of the organic combination of the centralized power and decentralized power, establishing a financial management mode characterized by the integration of centralized power and decentralized power, which will be conducive to bringing into full play the financial control function of the parent company and the subsidiaries, stimulating the initiative and creativity of the subsidiaries and effectively controlling the risks of the operators and the subsidiaries

    以建築施工、房地產開發為主營業務的大型集團型國有企業為例，他們在財務管理方面普遍存在著分權過度的問題，對子公司的財務行為難以統一協調，無法合理配置有效資源，致使企業集團的凝聚力、控制力難以實現。因此，構建有效的財務管理體制，強化企業集團的財務管理職能，灌輸財務管理的戰略思想已迫在眉梢。因此，本人希望充分利用本人在吉林大學的三年碩士班學習掌握的財務管理知識，結合導師指導和自身工作體會來了解分析當前企業集團存在制約企業集團良性發展的普遍問題入手，基於集團的組織模式、制度建設，預算管理等方面進行深刻剖析，結合現實案例系統並有針對性的提出了一套具體的集團企業財務管理戰略模式，以期能對企業集團的生存與發展具有較好的現實意義。
  8. Oversight of the company s financial reporting system and internal control procedures

    監管本公司的財務申報制度及內部控製程序
  9. But the key factor is its effective systematic arrangement such as the strict and standard administrative structure, the efficient organizational structure and the administrative system of the business expansion, which are the internal guarantee of the success of the businesses in the western investment bank. the strict administrative system of finance guarantees the mobility, the efficiency and the security of its assets ; the labor administration guarantees the source of the developmental energy for the bank which requires the knowledgeable labor ; the strict and scientific internal risk - control system guarantees the orderly development of the businesses in the western investment banks

    如，嚴謹規范的公司治理結構、運作高效的組織結構、內涵擴張的業務管理體系是西方投資銀行各項業務成功拓展的內在保障；嚴謹的財務管理體系確保其資產的流動性、效益性和安全性；人力資源管理是以知識密集型的投資銀行提供發展動力之源為宗旨；嚴密的內部風險控制體系以及科學的風險管理制度為投資銀行各項業務的有序開展提供了安全保障。
  10. Conclusions could be drawn out through a positive analysis of some port companies : the factors that have a positive effect on the strategic target are the rate of main business return, the velocity of the assets, while the capital structure and the rate of the increase of the increase of investment have little effect, which illuminate that the port company should focus on the main business to enhance the return of net assets, it also shows that the business of the list port companies is over - concentrated, and should be diversified to lessen the operating risk ; the companies should accelerates the turnover speed of the assets ; the appropriate structure of the assets can bring benefit to a company, but the ultimate approach to enhance the return of the net assets is to look for items with high return ; the sightless investment made the increasing speed of return lag behind the expanding speed of the capital ; and result in no scale economic benefit

    本文通過對部分港口類企業進行計量分析后發現港口企業的資本結構和投資對凈資產收益率沒有顯著的影響，而港口企業收入過分集中。針對未來財務環境發生的變化，本文從戰略財務管理的角度對南京港口集團公司提出以下建議：在投資領域，今後應以綜合物流為契機，專業化與多元化並重；適度發展集團化經營；優化資源配置，提高資產營運效率。在融資領域，要合理選擇融資渠道，降低融資成本，更多關注債務融資；確定合理的資本結構，控制負債風險，建立償債保障機制。
  11. Generally speaking, internal financial control is the management to ensure the realization of the financial managing goal, which can guide, organize, supervise and constrain capital movement ( or financial activity, cash transition ) conducted by financial supervisory department and its staff

    通常而言，內部財務控制是指財務監管部門及其人員通過財務法規、財務制度、財務定額、財務計劃目標等對資金運動（或日常財務活動、現金流轉）進行指導、組織、督促和約束，確保財務管理目標實現的管理活動。
  12. On the other hand, many business groups have built up the modern enterprise institution, the structures of their corporate governance are nearly perfect and their basic management works have done very well. so optimizing the financial supervision and control system and reinforcing th e inner management of the business groups become more and more important. beyond all doubt, carrying on systemic and overall theoretical research to the above - mentioned problems then announcing the results will produce the enormous social benefits and economic benefits

    眾所周知，我國企業集團的組建速度大多較快而整體管理水平卻相對滯后，其間的財務監管和控制工作尤為薄弱，各成員的經營運作與集團財務管理目標經常背道而馳，作為集團公司法人治理結構的重要組成部分與集團財務體制的核心內容，財務監控體系的重要性正引起人們的普遍關注，大力推進和加強企業集團財務監控體系建設無疑具有重大的現實意義和深遠影響；另一方面，隨著我國現代企業制度的逐步到位，相當一部分治理結構較為完善和管理基礎工作比較扎實的企業集團，優化財務監控體系和進一步提升企業集團內部管理水平的呼聲正日漸高漲，毫無疑義，對上述問題進行系統全面的理論研究並將研究結果公佈於眾，必將產生巨大的社會效益和經濟效益。
  13. The study of responsibity mode of state audit focuses on the total character of responsibility, author think that conventional concept of state audit has not reflect the changing of economic activities, and complete work style, and the unique nature of state audit compared with else supervised organization or administrative organization, the author think that complete concept of audit is that separately examine the account and interior control system and relevant data, supervising and revealing the income and expenditure of unit, the economic activities, the reality and legality and efficiency of supervision and management, formulating the best mode, so - called supervision and revealing the study of responsibity structure of state audit focuses on the influence of audit environment to responsibity

    國審責任模式研究側重從宏觀上把握國審責任總體特徵。認為完整的審計定義應是獨立檢查會計帳目和內控制度及其他相關資料，監督、披露被審單位財政財務收支及有關經濟活動、相關部門履行監管職能的真實、合法、效益的行為，這就是最佳國審責任模式-監督和披露模式。國審責任結構研究用系統觀點分析審計環境包括政治環境、經濟環境、法律環境和社會文化環境對國審責任的影響。
  14. Thus, it is strongly recommended to standardize and consummate the present system of cfo according to the model of management supervision

    建議按管理監控型模式規范和完善現行的財務總監制度。
  15. To establish as company daily financial internal control system, the following 5 aspects shall be set about according to coso statement : to construct daily financial management and control environment ; to assess and calculate various risks influencing daily financial ; to regulate and consummate daily financial various control activities ; to establish and consummate daily financial information system and reinforce communication ; to establish simply high efficient daily financial control monitoring system

    遵照coso報告的精神，建立健全as公司日常財務控制制度可以從如下五個方面入手： 1 、營造日常財務管理的控制環境； 2 、加強對影響企業日常財務活動的各種風險的評估； 3 、規范和完善日常財務的各種控制活動； 4 、建立和完善日常財務方面的信息系統，加強信息溝通： 5 、建立簡單高效的日常財務控制的監督系統。
  16. The sixth part gives process appraise about chinese western exploration item. in the thesis, the author has gives chinese western oil / gas exploration model, how to establish modern enterprise system, the strategy of science and technology, hr strategy, low cost strategy, new development strategy, corporation culture, and manage corporation idea. chinese west oil exploration is a process that is gradually accumulates experience, to adapt to international rule, to participate in international competition, and develop itself

    本文的主要觀點是在西部新區石油勘探中建立現代企業制度，規范政府與企業的職能與關系；企業在組織機構設置上注重扁平、精幹、高效；注重信息系統、財務管理模式以及西部新區油氣勘探的實施、項目評價、監督監控體系的建立；在經營上轉換機制，突出經濟效益，降低勘探成本；堅持以科技、人才為本，制訂全新的發展戰略、企業文化和經營理念，樹立牢固的環境保護意識；在西部新區石油勘探過程中，不斷積累經驗，積極參與國際競爭，主動與國際石油行業接軌，發展壯大自我， 。
  17. This paper utilizes decision theory, cybernetics and system according to function and the characteristic of the state - owned group financial accountant of holding company to discuss and worth related theories such as theory, is close to combine the reality of the state - owned group financial management and accounting information system of holding company, adopts to determine the nature, is with ration, sum up the method of deducing, enumerate case layer upon layer further, record system and processing for the state - owned systematic essential factor, system hierarchy of control and classfication in the group accounting information system of holding company to handle system, combined accounting form and accounting accounting center, information transmit the related problems such as system have carried out the thorough research of overall system, inference makes the modern systematic structural frame of the state - owned group accounting information of holding company that perfected scientifically, and reach following conclusion : first, accounting information is that the key, accounting information system of the information of business management is the strong support system of enterprise decision

    外部競爭和內在要求的雙重壓力都表明企業集團構建科學完善的會計信息系統十分必要和迫切。本文根據國有控股企業集團財務會計的特點與職能，運用決策論、控制論、系統論和價值論等相關理論，緊密結合國有控股企業集團財務管理和會計信息系統的實際，採用定性與定量相結合、歸納推斷的方法，層層深入，列舉案例，對國有控股企業集團會計信息系統中的系統要素、制度控制體系、分類記載體系、加工處理體系、合併會計報表、會計核算中心、信息傳遞體系等相關問題進行了全面系統深入的研究，推論出科學完善的現代國有控股企業集團會計信息系統的構架，並得出如下結論：第一，會計信息是企業管理信息的核心，會計信息系統是企業決策的強有力的支持系統。
  18. Experience in taxation plan, financial forecast, capitals, credit and internal control

    掌握稅收籌劃、財務預算、資金籌劃，信用管理和財務內控制度等流程；
  19. Thirdly, integrating with our chinese enterprise group " characteristic and successful experience, the paper studied in detail the keystones of internal financial control and also investigates how to insure the implement of internal financial control through fond, financial organize, system and audito the paper tables improving proposals from internal financial control for enterprise group, set up the frame of internal financial control, an d also offer the reference for large - scale and medium - scale enterprises " reinforcing management and enhancing internal control

    再次，結合我國企業集團的特點和試點企業集團的成功經驗，詳細的闡述集團企業財務控制的要點，並重點探討了集團企業通過資金、財務組織、制度以及審計等方式來確保集團內部財務控制的順利實施，對我國企業集團從內部財務控制方面提出改進和完善建議，構建出我國企業集團內部財務控制框架，也為我國大中型企業加強管理、強化內部控制提供參考。
  20. These problems include the diversification and profession of the business, the procedure and elasticity of decision, the intemality and marketability of check etc. after foregoing theory studies and case analysis, we summarize countermeasures and proposals concerning our enterprise groups " finance control in the chapter 7, this is the core part

    經過前面的理論探討和案倒剖析之後，導出論文第7章關於我國企業集團財務管理控制的對策建議，這是本文的重心部分。筆者提出了全面財務管理系統的構建和獨立財務總監制度的觀點。
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