企业英语翻译文献
企业资金管理中英文对照外文翻译文献
企业资金管理中英文对照外文翻译文献(文档含英文原文和中文翻译)An Analysis of Working Capital Management Results Across IndustriesAbstractFirms are able to reduce financing costs and/or increase the fund s available for expansion by minimizing the amount of funds tied upin current assets. We provide insights into the performance of surv eyed firms across key components of working capital management by usi ng the CFO magazine’s annual Working CapitalManagement Survey. We discover that significant differences exist b etween industries in working capital measures across time.In addition.w e discover that these measures for working capital change significantl y within industries across time.IntroductionThe importance of efficient working capital management is indisputa ble. Working capital is the difference between resources in cash or readily convertible into cash (Current Assets) and organizational commi tments for which cash will soon be required (Current Liabilities). Th e objective of working capital management is to maintain the optimum balance of each of the working capital components. Business viabilit y relies on the ability to effectively manage receivables. inventory.a nd payables. Firms are able to reduce financing costs and/or increase the funds available for expansion by minimizing the amount of funds tied up in current assets. Much managerial effort is expended in b ringing non-optimal levels of current assets and liabilities back towa rd optimal levels. An optimal level would be one in which a balance is achieved between risk and efficiency.A recent example of business attempting to maximize working capita l management is the recurrent attention being given to the applicatio n of Six Sigma®methodology. Six S igma®methodologies help companies measure and ensure quality in all areas of the enterprise. When used to identify and rectify discrepancies.inefficiencies and erroneous tra nsactions in the financial supply chain. Six Sigma®reduces Days Sale s Outstanding (DSO).accelerates the payment cycle.improves customer sati sfaction and reduces the necessary amount and cost of working capital needs. There appear to be many success stories including Jennifertwon’s(2002) report of a 15percent decrease in days that sales are outstanding.resulting in an increased cash flow of approximately $2 million at Thibodaux Regional Medical Cenrer.Furthermore bad debts declined from 3.4millin to $6000000.However.Waxer’s(2003)study of multiple firms employing Six Sig ma®finds that it is really a “get rich slow”technique with a r ate of return hovering in the 1.2 – 4.5 percent range.Even in a business using Six Sigma®methodology. an “optimal”level of working capital management needs to be identified. Industry factors may impa ct firm credit policy.inventory management.and bill-paying activities. S ome firms may be better suited to minimize receivables and inventory. while others maximize payables. Another aspect of “optimal”is the extent to which poor financial results can be tied to sub-optimal pe rformance.Fortunately.these issues are testable with data published by CFO magazine. which claims to be the source of “tools and informati on for the financial executive.”and are the subject of this resear ch.In addition to providing mean and variance values for the working capital measures and the overall metric.two issues will be addressed in this research. One research question is. “are firms within a p articular industry clustered together at consistent levels of working capital measures?For instance.are firms in one industry able to quickl y transfer sales into cash.while firms from another industry tend to have high sales levels for the particular level of inventory . The other research question is. “does working capital management perform ance for firms within a given industry change from year-to-year?”The following section presents a brief literature review.Next.the r esearch method is described.including some information about the annual Working Capital Management Survey published by CFO magazine. Findings are then presented and conclusions are drawn.Related LiteratureThe importance of working capital management is not new to the f inance literature. Over twenty years ago. Largay and Stickney (1980) reported that the then-recent bankruptcy of W.T. Grant. a nationwide chain of department stores.should have been anticipated because the co rporation had been running a deficit cash flow from operations for e ight of the last ten years of its corporate life.As part of a stud y of the Fortune 500s financial management practices. Gilbert and Rei chert (1995) find that accounts receivable management models are used in 59 percent of these firms to improve working capital projects.wh ile inventory management models were used in 60 percent of the compa nies.More recently. Farragher. Kleiman and Sahu (1999) find that 55 p ercent of firms in the S&P Industrial index complete some form of a cash flow assessment. but did not present insights regarding account s receivable and inventory management. or the variations of any curre nt asset accounts or liability accounts across industries.Thus.mixed ev idence exists concerning the use of working capital management techniq ues.Theoretical determination of optimal trade credit limits are the s ubject of many articles over the years (e.g. Schwartz 1974; Scherr 1 996).with scant attention paid to actual accounts receivable management.Across a limited sample. Weinraub and Visscher (1998) observe a tend ency of firms with low levels of current ratios to also have low l evels of current liabilities. Simultaneously investigating accounts rece ivable and payable issues.Hill. Sartoris.and Ferguson (1984) find diffe rences in the way payment dates are defined. Payees define the date of payment as the date payment is received.while payors view paymen t as the postmark date.Additional WCM insight across firms.industries.a nd time can add to this body of research.Maness and Zietlow (2002. 51. 496) presents two models of value creation that incorporate effective short-term financial management acti vities.However.these models are generic models and do not consider uni que firm or industry influences. Maness and Zietlow discuss industry influences in a short paragraph that includes the observation that. “An industry a company is located in may have more influence on th at company’s fortunes than overall GNP”(2002. 507).In fact. a car eful review of this 627-page textbook finds only sporadic information on actual firm levels of WCM dimensions.virtually nothing on industr y factors except for some boxed items with titles such as. “Should a Retailer Offer an In-House Credit Card”(128) and nothing on WC M stability over time. This research will attempt to fill this void by investigating patterns related to working capital measures within industries and illustrate differences between industries across time.An extensive survey of library and Internet resources provided ver y few recent reports about working capital management. The most relev ant set of articles was Weisel and Bradley’s (2003) article on cash flow management and one of inventory control as a result of effect ive supply chain management by Hadley (2004).Research Method The CFO RankingsThe first annual CFO Working Capital Survey. a joint project with REL Consultancy Group.was published in the June 1997 issue of CFO (Mintz and Lezere 1997). REL is a London. England-based management co nsulting firm specializing in working capital issues for its global l ist of clients. The original survey reports several working capital b enchmarks for public companies using data for 1996. Each company is ranked against its peers and also against the entire field of 1.000 companies. REL continues to update the original information on an a nnual basis.REL uses the “cash flow from operations”value located on firm cash flow statements to estimate cash conversion efficiency (CCE). T his value indicates how well a company transforms revenues into cash flow. A “days of working capital”(DWC) value is based on the d ollar amount in each of the aggregate.equally-weighted receivables.inven tory.and payables accounts. The “days of working capital”(DNC) repr esents the time period between purchase of inventory on acccount fromvendor until the sale to the customer.the collection of the receiva bles. and payment receipt.Thus.it reflects the companys ability to fin ance its core operations with vendor credit. A detailed investigation of WCM is possible because CFO also provides firm and industry val ues for days sales outstanding (A/R).inventory turnover.and days payabl es outstanding (A/P).Research FindingsAverage and Annual Working Capital Management Performance Working capital management component definitions and average values for the entire 1996 –2000 period .Across the nearly 1.000 firms in the survey.cash flow from operations. defined as cash flow from operations divided by sales and referred to as “cash conversion ef ficiency”(CCE).averages 9.0 percent.Incorporating a 95 percent confide nce interval. CCE ranges from 5.6 percent to 12.4 percent. The days working capital (DWC). defined as the sum of receivables and invent ories less payables divided by daily sales.averages 51.8 days and is very similar to the days that sales are outstanding (50.6).because the inventory turnover rate (once every 32.0 days) is similar to the number of days that payables are outstanding (32.4 days).In all ins tances.the standard deviation is relatively small.suggesting that these working capital management variables are consistent across CFO report s.Industry Rankings on Overall Working Capital Management Perfo rmanceCFO magazine provides an overall working capital ranking for firms in its ing the following equation:Industry-based differences in overall working capital management are presented for the twenty-s ix industries that had at least eight companies included in the rank ings each year.In the typical year. CFO magazine ranks 970 companies during this period. Industries are listed in order of the mean ove rall CFO ranking of working capital performance. Since the best avera ge ranking possible for an eight-company industry is 4.5 (this assume s that the eight companies are ranked one through eight for the ent ire survey). it is quite obvious that all firms in the petroleum in dustry must have been receiving very high overall working capital man agement rankings.In fact.the petroleum industry is ranked first in CCE and third in DWC (as illustrated in Table 5 and discussed later i n this paper).Furthermore.the petroleum industry had the lowest standar d deviation of working capital rankings and range of working capital rankings. The only other industry with a mean overall ranking less than 100 was the Electric & Gas Utility industry.which ranked secon d in CCE and fourth in DWC. The two industries with the worst work ing capital rankings were Textiles and Apparel. Textiles rank twenty-s econd in CCE and twenty-sixth in DWC. The apparel industry ranks twenty-third and twenty-fourth in the two working capital measures ConclusionsThe research presented here is based on the annual ratings of wo rking capital management published in CFO magazine. Our findings indic ate a consistency in how industries “stack up”against each other over time with respect to the working capital measures.However.the wor king capital measures themselves are not static (i.e.. averages of wo rking capital measures across all firms change annually); our results indicate significant movements across our entire sample over time. O ur findings are important because they provide insight to working cap ital performance across time. and on working capital management across industries. These changes may be in explained in part by macroecono mic factors Changes in interest rates.rate of innovation.and competitio n are likely to impact working capital management. As interest rates rise.there would be less desire to make payments early.which would stretch accounts payable.accounts receivable.and cash accounts. The ra mifications of this study include the finding of distinct levels of WCM measures for different industries.which tend to be stable over ti me. Many factors help to explain this discovery. The improving econom y during the period of the study may have resulted in improved turn over in some industries.while slowing turnover may have been a signal of troubles ahead. Our results should be interpreted cautiously. Our study takes places over a short time frame during a generally impr oving market. In addition. the survey suffers from survivorship bias –only the top firms within each industry are ranked each year and the composition of those firms within the industry can change annua lly.Further research may take one of two lines.First.there could bea study of whether stock prices respond to CFO magazine’s publication of working capital management rating.Second,there could be a study of which if any of the working capital management components relate to share price performance.Given our results,there studies need to take industry membership into consideration when estimating stock price reaction to working capital management performance.对整个行业中营运资金管理的研究格雷格Filbeck.Schweser学习计划托马斯M克鲁格.威斯康星大学拉克罗斯摘要:企业能够降低融资成本或者尽量减少绑定在流动资产上的成立基金数额来用于扩大现有的资金。
中小企业代理记账外文文献翻译2014年译文3100字
中小企业代理记账外文文献翻译2014年译文3100字XXX in small and medium sized enterprises (SMEs)。
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中小企业的财务风险管理外文文献翻译2014年译文3000字
中小企业的财务风险管理外文文献翻译2014年译文3000字Financial Risk Management for Small and Medium-Sized Enterprises (SMEs)Financial risk management is an essential aspect of business management。
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企业可持续发展战略研究论文中英文外文翻译文献
企业可持续发展战略研究论文中英文外文翻译文献文献1：Sustainable Development Strategies for Businesses该研究论文介绍了企业可持续发展战略的重要性以及相关的实施策略。
可持续发展不仅关注经济利益，还需兼顾社会和环境的利益。
本文提出了几种实施可持续发展战略的方法，包括资源管理、供应链管理和利益相关者合作。
企业应该采取综合性的战略，以确保其经营活动对社会和环境带来积极影响。
文献2：The Role of Corporate Governance in Sustainable Development该文献探讨了公司治理在可持续发展中的作用。
有效的公司治理可以确保企业在经济、社会和环境层面上实现可持续发展目标。
文章讨论了几个与公司治理相关的因素，包括股东权益保护、透明度和问责制。
作者强调了公司治理在促进可持续发展中的重要性，并提出了一些改善公司治理的建议。
文献3：Innovation Strategies for Sustainable Development该研究论文研究了创新战略在可持续发展中的作用。
创新可以推动经济发展，并帮助解决环境和社会问题。
本文提出了几种创新策略，包括技术创新、商业模式创新和社会创新。
作者认为，企业应该将创新作为实现可持续发展的关键策略，并呼吁政府和社会各界提供支持。
文献4：The Importance of Stakeholder Engagement in Sustainable Development该文献强调了利益相关者参与在可持续发展中的重要性。
利益相关者包括员工、股东、政府、社区和其他利益相关的组织。
作者认为，企业应该积极参与利益相关者，并尊重他们的权益和意见。
文章提出了一些有效的利益相关者参与策略，包括沟通、合作和共同决策。
该文献强调了利益相关者参与对企业可持续发展的重要性。
文献5：Measuring and Reporting Sustainability Performance of Businesses该研究论文研究了测量和报告企业可持续发展绩效的方法和指标。
英语专业翻译类论文参考文献
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After Babel: Aspects of Language and Translation. 3rd ed. Oxford: Oxford University Press, 1998.Swan, M. Practical English Usage. Oxford : Oxford University Press. 1980.Toury, Gideon. Descriptive Translation Studies and Beyond. Amsterdam: John Benjamins, 1995. Venuti, L. The Translator’s Invisibility. London & New York: Routledge. 1995.Wilss,W. The Science of Translation: Problems and Methods. Shanghai: Shanghai Language Education Press. 2001.Zeiger, A. Encyclopaedia of English. New York: Arco Publishing Company. 1978.四、学术期刊翻译相关论文举例爱泼斯坦、林戊荪、沈苏儒. 呼吁重视对外宣传中的外语工作. 中国翻译, 2000 (6).蔡春露. 论《木匠的哥特式古屋》叙述的别确定性. 外国文学研究, 2004 (4).蔡春露. 论悲剧《李尔王》中的意象. 辽宁师范大学学报, 2002 (4).丁衡祁. 对外宣传中的英语质量亟待提高. 中国翻译, 2002 (4).丁金国. 汉英对照研究中的理论原则. 外语教学与研究，1996 (3).范敏、陈天祥. 论汉语成语的英译. 山东外语教学，200 (5).封宗颖、邵志洪.英汉第三人称代词深层回指对照与翻译. 外语学刊，2004 (5).冯寿农. 翻译是“异化”, 或是“化异”? 法国研究, 2002 (2).傅似逸. 试论对外宣传材料英译“以语篇为中心”的原则. 外语与外语教学, 2001 (11).高健. 语言个性与翻译. 外国语，1999 (4).关坤英. 朱自清散文的朦胧美——从《荷塘月XXX》谈起. 北京师范大学学报，1987 (5).郭建中. 翻译中的文化因素：异化与归化. 外国语，1998 (2).郭建中. 汉语歇后语翻译的理论与实践. 中国翻译，1996 (2).韩庆果. “歇后语”一词的英译名及歇后语翻译初探. 外语与外语教学, 2002 (12).何兆熊. 英语人称代词使用中的语义模糊. 外国语. 1986 (4).侯维瑞. 文体研究和翻译. 外语教学与研究，1988 (3).胡密密. 从思维差异看汉英科技文体与科技论文的英译. 中国科技翻译. 2002 (3).胡兆云. 晚清以来Jury、Juror汉译考察与辨误. 外语与外语教学, 2009 (1).胡兆云. 柏拉图、黑格尔灵感论与文学翻译中灵感现象浅析. 外国语言文学, 2003 (3).胡兆云. 从康德的人类“共通感”看异化翻译法. 华南师范大学学报, 2003 (3).胡兆云. 华盛顿交还军权与还权对答翻译探索. 外国语言文学, 2005 (3).胡兆云. 克罗齐表现主义翻译观及其进展浅析. 外语与外语教学, 2003 (5).胡兆云. 论英语和汉语的词汇借用. 山东外语教学, 1998 (3).胡兆云. 论英语学习中的重要输入法—阅读. 山东大学学报, 2000 (增刊).胡兆云. 中英美四大政法文化词语系统与对应翻译策略. 外语与外语教学, 2005 (9).胡兆云. Administration与GoverXXXent文化语义辨析及其翻译. 外语与外语教学, 2006 (9).胡兆云. 自然语法与书本语法浅论. 山东大学学报, 1995 (3).黄爱华. 文学文体的语言特征及其运作. 浙江大学学报. 1996 (3).黄龙. 古诗文英译脞语. 南京师范大学学报. 1985 (3).黄友义. 坚持“外宣三贴近”原则，处理好外宣翻译中的难点咨询题. 中国翻译, 2004 (6).纪玉华. 帕尔默文化语言学理论的构建思路. 外国语, 2002 (2).江宛棣、闫昕霞. 翻译是“文化的翻译”——赵启正谈对外传播之中的翻译事业. 对外大传播, 2004 (10).金积令. 汉英词序对照研究——句法结构中的前端分量原则和末端分量原则. 外国语. 1998(1).李正栓. 文化背景与学习风格—中国语境下英语专业学生学习风格调查. 中国外语, 2007(2). 李正栓. 徐忠杰的翻译原则研析.外语与外语教学, 2005(10).李正栓. 唐诗宋词英译研究：比较与分析. 中国外语, 2005(3).李正栓. 实践、理论、比较：翻译教学的几个重要环节. 河北师范大学学报（教育版）, 2003(4). 李正栓. 忠实对等：汉诗英译的一条重要原则. 外语与外语教学, 2004(8).李正栓. 汉诗英译中的忠实对等原则. 广东外语外贸大学学报, 2004(2).林大津. Meme的翻译. 外语学刊, 2008(10.林大津. 国外英汉对照修辞研究及其启发. 外语教学与研究. 1994 (3).凌云. 汉语类比造词初探. 语言教学与研究, 1999 (2).刘莉. 论法律文体翻译的准确性咨询题. 西南民族学院学报. 1999 (3).。
企业信息化建设外文翻译文献
企业信息化建设外文翻译文献企业信息化建设外文翻译文献企业信息化建设外文翻译文献【】:with the rapid development of information technology, thedomestic,small and medium-sized enterprise informatization construction has entered a new stage ofdeve1opment, small and medium-sized enterprise informatization has become the small and medium enterprises out of its own advantage, improve competitive, advantage to enhance competition ability and development ability is an important choice. This paper analyzes the important role of informatization in small and medium-sized enterprises, summarizes the main problems in information system construction, and puts forwardthe countermeasures to solve the problem.A l ong w ith the information technique change rapid l y deve l opme n t, eco n omic g lo ba l iz a ti o n a nd th e knowle dg e e co n o m y r ap id de vel opmen t, mar ket c o m pe titi o n b e co m ing i nc r easi n gly fi e rc e, man y s m all a nd m e d i um en t e rp ri se s q u i cke n th e informatiza t io n co n s tr uc t ion, ente rp rise i nformat i zation leve l direc tl y affects the com p e t itiveness o f ente rp rises. Enter p rise info r mat i zation i s t o show the en t erpr i se i s in p r o d uct i on, ci r c u lation and service and o th er busi n ess ac ti vities, th e use o f mo d ern information techno1ogy, t hrough adva n ced com p uter n etwork t echno l ogy to i n teg r ate the ex i sting p ro du ctio n, management, design, man uf ac tu ri n g a nd other secto r s, ente rp r i ses r eal i ze the automa t io n o f the p roduct i on p rocess, management o f the network, intell i ge n ce of d ecision-making a nd bu siness ope r at i o n o f the elec tr onic, so as t o improve th e econo m ic ef f ic i ency of e n ter p rises and th e co m pet i t i veness ofente rp r i ses i n the p r ocess.1.1 contribute to the technical progress of the enterpriseInformation tech n o l ogy promotes the sma ll and medium-sized enterprise technology innovation. Be helpful for technical innovation in enterprises of interstitial diffusio n.1.2 contributes to improve the adaptability of enterprisesWith the h elp of info r mation t ech n ology and network, the en t erpr i se can time l y access to ma rk e t i n forma t ion, t o ex p and th e sco p e of the ma rk e t, be he lp ful for fac t o r o f p r oduct i on opt i mize con fi gu r at i on, ma k e th e ente rp rise adap t t o vary fr om m i n u te to min u te market e n vironme nt, enhance th e e n ter pri se ag ilit y.1.3 to help improve the management efficiency of enterprisesIn f orma t ion management autom a tion, i nte ll igent ca n redu c e the cos t of po li cy, imp r ove th e ef fi ciency o f d e ci sio n ma ki ng.2.1 misunderstandingsAlthough many medium and small enterprises have different levels to carry out the informatization construction,but most are not on what is enterprise informatization, how to carry out informatization to have a thorough understanding.Many managers think that informatization construction is the enterprise business process" original copy", use the computer instead of manual operation, the traditiona1 habits and standard on the system and using the process of evaluation, and accordingly put forward to modify an opinion.2.2 insufficient capital investmentEnterprise informatization is a n eed fo r lo n g-te r m deve l opme nt of investme nt p r ojec t, n o t on l y in the i ni t i a l stage w i1l cos t a lo t o f money t o buy ha rd ware and m a t chi n g software reso ur ce, in the la tt er par t of t he t ra i n i ng of person n el t ec hni cal f o ll ow-up sys t em up g r a d e a n d mai nt e n ance aspec t is t o i n ves t e n or m ous ca pi tal.2.3 composite talent shortageSmall and medium-sized enterprises have already know IT technology and understand the business processes and complex business management backbone little talent which to a large extent restricts the small and medium-sized enterprise informatization construction quality and speed.2.4 Management supporting backwardEnterprise information to promote information technology plays its role in management must with the advanced management means and methods to combine, melting into the modern management idea and method.2.5 Problems in the external environment1) Government support is not enough, the lack of scientific guidance. Governmentsupport for small and medium sized enterprise informatization construction is not enough, insufficient guidance, mainly reflected in the following two aspects: first, large enterprises is present at all levels of Government Informatization Transformation of special funds focus on the funding, and the informatization construction of small and medium sized enterprises lack of attention; the, government departments themselves in the process of information did not take the lead, such as lack of the information-based degree of the industrial and commercial bureau, tax bureau, making every month the company but also to the Inland Revenue Department ranked team for a long time to make statements and so on, which in a certain extent, affected the enthusiasm of the informatization construction of small and medium sized enterprises.2) The relevant laws and regulations are not perfect. At present our country in theinformation construction of enterprises is still not unified planning and standards, the corresponding laws and regulations are not perfect, the informatization construction of the regional industry basically in a state of fragmentation. For the network economic crimes, China is also lack of effective technical means and legal sanctions basis, so the first use of information technology companies to pay the price is relatively large. So many small and medium enterprises in the face of dazzling computer hardware and software market and numerous information systems development failures phenomenon, many confused, indecisive.3) Services Limited, the environment is poor. Compared with foreign countries, thedevelopment of China's software industry is lagging behind. On the market a lot of enterprise information solutions are provided by foreign large software companies, such as SAP, the United States, the United States, and so on.However, these programs are very expensive, small and medium enterprises can not afford to buy. Although there are a lot of Domestic Company for small and medium enterprises to provide the so-called tailored management software products, the price is not expensive, but the software can not meet the actual needs of small and medium enterprises, service has not kept up with. In addition, the small and medium enterprises in the construction of information technology has expertise in consulting company, the construction of information technology is not enough, leading to the project quality can not be guaranteed. Electronic payment, information security, social credit system and other aspects of the existing problems that the enterprise believes that now is not the best time to carry out information.3.1 Enterprise1) Correct understanding of informationThe rapid development in information technology today economic globalization pace accelerate, make enterprise information construction becomes the trend of the times to be a trend which cannot be halted. Information process, which is to integratethe various resources within the enterprise through the computer network technology, optimize the management process, and then improve the process of economic efficiency and competitiveness of enterprises. Enterprise information is not equal to the simple computer, it is a complex process. Only business process reengineering, so that information technology into the enterprise's financial, sales, planning, production, procurement and other business processes, or else simply do not talk about what the enterprise information.2) Accelerate composite information talentsEnterprises should establish corresponding mechanism cultivate and maintain a technology to improve the team all staff and managers in the management of information technology knowledge and theory level. Talents are the most valuable resources for enterprises. In order to promote the development of information technology, small and medium enterprises must do a good job in both hands. On the one hand, enterprises must formulate human resource strategy, adopt various methods and means to recruit and introduce talents for enterprises, especially the advanced technology. On the other hand, enterprises should carry out more training activities within the enterprise, through technical exchanges and cooperation and other ways to cultivate a large number of professional knowledge, with practical ability of information technology personnel, improve the comprehensive ability of the enterprise to improve the normal operation of enterprise information.3) Take the key breakthrough of phased implementationEnterprise information is a step is not possible nor practical, should take steps to implement, key breakthrough system construction mode, can be divided into several different stages to implement it step by step. As small and medium-sized enterprises, by their own limitations, can input information construction funds will not too much.4) Plays by society and government supportOur country small and medium-sized enterprise information is still in its infancy, is inseparable from the government’s guidance and social S s m u o a r n t d.medium enterprise informationization is a revolution ,is a complex and arduous systemproject ,involving all aspects of the business small and medium-sized enterprise informatization level is directly related to the level of the whole national informatization level. Small and medium-sized enterprises want to survive and develop, infromatization construction to be imperative informatization construction of small and medium-sized enterprises to obtain the competitive advantage will become the inevitable choice.5) To make the overall planning of enterprise informationEnterprise information planning, also known as enterprise IT planning, it is the guidance of enterprise development strategy, diagnosis and analysis of enterprise management status, optimize the business process, and put forward the enterprise information system architecture, determine the logic relationship between each part of the information system. In the preparation of enterprise information construction, the research on the status quo and future development of enterprises should be made, including a series of complete planning including enterprise information network, technical route, the choice of software, implementation and consulting team, information realization steps and so on.3.2 government and social aspects1) To strengthen the policy support to the informatization construction of small andmedium sized enterprises.To give full play to the role of the national enterprise information work leading group and local business information work leading group, all levels of government information technology to reform the special funds also have a certain tilt, adhere to the policy of the government to promote, market guidance, business entities, industry breakthrough, regional expansion, and strengthen enterprise information engineering support, and provide more effective macro guidance, organization and policy support.2) To create a good legal environment. Governments at all levels should developinformation management regulations as soon as possible,Strengthen the management of information resources. In order to solve theproblem of security and electronic contract authentication of online transactions and settlement, online contract law should be introduced as soon as possible to enhance the security of online transactions. To strengthen the laws and regulations on the fight against Internet crimes and to strengthen the protection of intellectual property rights. At the same time, we should further improve the information security monitoring system, establish an effective mechanism for information security and emergency handling mechanism, in the focus on the protection of basic network and important system security based on comprehensive information security protection.3) To strengthen the information guidance, play the role of the third party resourcesand platform.Small and medium enterprise information is still in the enlightenment, need to actively cooperate with the full range of positive guidance. Government to play the role of policy guidance to play the role of enterprise information, the media should play an active role in promoting and promoting the role of. At the same time, we should give full play to the role of the third party resources and platform. If the enterprise from the construction of network platform, run the server group, support a team to start, really need a high input. But in fact, they can outsource these operations, the business can only focus on the core business process. The use of third party platform to establish supply management system, often can achieve the goal of low cost, high efficiency, dynamic, very worthy of small and medium enterprises for reference.In recent years, the Chinese government has strengthened the guidance and promotion of the small and medium-sized enterprise information, and has achieved some results. But from the level of development of information technology and Chinese enterprises to participate in the global competition point of view, is still a long way to go. The government should continue to increase support for small and medium-sized enterprises, accelerate the construction of information infrastructure and public information resources, accelerate the construction of small and medium enterprise information service team, and actively carry out e-government, so as to mobilize and encourage theimplementation of information technology in small and medium enterprises.企业信息化建设外文翻译文献:随着信息技术的飞速发展，国内、中小企业信息化建设进入了新的发展阶段，中小企业信息化已成为中小企业自身优势，提高竞争优势，增强竞争力和发展能力是一个重要的选择。
企业文化中英文对照外文翻译文献
企业文化中英文对照外文翻译文献企业文化中英文对照外文翻译文献(文档含英文原文和中文翻译)The Corporate Culture Rebuilding of E-business With the development of large-scale e-business, The E-commerce culture comes into being. It is an enterprise that produces a new value. The new integration of internal resources of the enterprises, which reduces transaction costs and improves efficiency. And it can short the cycle of production, and get many other benefits. Also it challenges on the existing corporate culture. The rise of e-commerce is a means of rapid development of technology that leads business models change. The survival of traditional economic activities, the means of operation and the management mechanisms have changed completely. The traditional corporate culture also faces a big strike.First, the Contribution to the Enterprise Value of Corporate CultureCultural phenomenon is a symbol of civilized country and a major witness of the nation. Broader culture includes knowledge, belief, art, morals, law, customs and every person as a member of the social to obtain ability and habit, including the complex whole. The survival and development of the enterprise plays an important role as a "sub culture" of the corporate culture. Corporate culture is the product of a market economy and commodity economy, embodying the objective laws of market economy. It reflects the company's competitive practices, competitive spirit and overall image. The enterprise culture is the company's management philosophy, enterprises face in whichthe social and business environment in the long-term production of business activities. And it gets all employees accept and agree to honor, which fights for a set of informal rules of success. It shows a kind of management philosophy and business practice to achieve through what kind of target. It is an important part of economic management. Corporate culture means a company's value, and these values become a norm of behavior of employees’ activities.How to increase profits, reduce costs and expenses is the origin of the corporate culture. Its meaning is how to enable enterprises to effectively integrate resources in order to achieve external flexibility and realize sustainable development in the competition. Corporate culture for the enterprises to develop cultural managementindicates a clear direction. The foreign competition environment for building highly adaptable and responding quickly to change is the final purpose of enterprise culture, according to environmental behavior capacities, which in fact is the company, owned by the external competitive environment by the needs of internal resources the ability to integrate and use. Corporate culture should promote the formation of the capacity of the system and maintain a good system. Many Chinese companies, for example, Haier, Lenovo, and so on, the secret of enterprise success is to develop a set of corporate and business philosophy that forms its own unique corporate culture.1, the corporate culture reflects the company's image and spirit. Establishing a good corporate image needs support of Modern business, from leadership to staff quality, from product quality to management facilities, from the environment to the product development, infiltrating cultural factors, and allreflecting the corporate image. Good corporate image (the "goodwill") is an intangible wealth and assets to display the "brand effect", which wins the social and public support, in line with modern public relations and marketing theory. From the modern management theory, it reflects the spirit of enterprise groups and the ideal goal, showing the direction of development of enterprises and business purposes. It is on behalf of the company's future prospects; so that every member company can voluntarily contribute to the achievement of organizational goals, from the enterprises in the fierce competition in technology press "beautiful and fragrant flowers."2, the corporate culture as in the business as a new management theory to play an extremely rebuilding role.First, creating a environment for flexible coordination of business operations, the corporate social systems as a subsystem, continuously with the surrounding environment material, energy and information exchange, social environment is relatively more objective. And enterprises need to adapt to environmental changes, researching the laws and requirements of environmental change, a clear tendency of economic development compatible with the social needs and potential demand, which improve the enterprise's various weaknesses and adjust to business strategy, creating a new corporate culture, and environment interaction to achieve dynamic balance that creates a cycle of market environment, promoting the restructuring of joint-stock company into the future state of healthy function.Second, it is conducive to the formation of the values of their all operation. The development of corporate culture as the underlying motivation, its values is the core of corporate culture.And it is a business organization and the basic concepts and beliefs. For enterprises, the core task is how the market to survive and provide consumers with appropriate products and services. The core mission of business does not automatically guarantee a corporate member with a common objective. Values established by the company code of conduct for employees defined in an extremely successful and the objective pursuit.Third, it helps to improve the all quality and foster corporation. The composition of the corporate culture includes ideology, culture, technology, culture, management culture, quality culture and entertainment culture. On the one hand, the culture of integration promotes the improvement of the quality of the entire staff. Because the influence of a common culture, the formation of a common awareness and behavior-oriented preserves and maintains the unity, cooperation, the harmony between employee relations, the objective to strengthen the unity, the overall development of the performance.3, the business culture is a kind of meaning. It is different from the surrounding environment of the enterprise as a system. Its internal mechanisms of the coordinated operation of the corporate culture can not be separated. On the one hand, a direct effect on corporate culture, employee code of conduct, professional ethics and clip point, nurture and develop the corporate culture, which improves the cohesion and solidarity, increasing employee’s satisfaction, sense of identity and belonging. On the other hand, the corporate culture of the major decisions of business, the company's long-term goals and strategies as well as the implementation of rules and regulations have not be underestimated.Second, the Building of Corporate Culture, the Need forChangeIn the 21st century, the enterprise culture of Chinese business faces multiple challenges: the arrival of knowledge economy, the corporate culture, the question ofhow to enhance the value of knowledge, knowledge workers how to deal with new issues; market-oriented reform, making the planned economy era the formation of corporate culture and old ways, old routines often fail; and the rise of network technology, but also for the birth of a new corporate culture provides a weapon. Sentence: mechanism changed, times have changed, technology has changed, so many companies are faced with reshaping corporate culture. Gerstner saved Big Blue, the first is to explicitly change the corporate culture of IBM's basic values, the creation of IBM's culture, which is "strive to win (Win)" "fast execution (Execute)" and "team spirit (Team) ". Gerstner said, " as IBM's leaders, of course you need to lead the planning and specific projects, but your responsibilities also include leading the staff, the establishment of work teams, and the creation of high-performance corporate culture." GE Jack Welch, former CEO also said: "Our vitality curve is able to function effectively, because we spent a decade in our enterprise to establish a performance culture."From our point of view of corporate culture development status, can only say that the end is still in a relatively level, the "corporate culture strategy" did not receive due attention, the cultivation of corporate culture, lack of guidance systems theory, corporate culture, most of the traditional culture in the enterprise the epitome of such enterprises often lack vitality, dead, suffering from a lack of excellent sense, may be severe centrifugal serious. Overall there are more defects in our corporate culturephenomenon with error, our corporate culture common errors are:1, the phenomenon of cultural obscurantism. Such phenomenon is common in those autocratic leaders or operational problems of the enterprise. Performance of the leaders of the extreme stress on certain cultural values, education and means to promote radical. It is because the causes of most of the leaders hope to achieve within the enterprise.2, no cultural phenomenon. Usually presents companies have a very strict system and the various rules and regulations. The system provides for employees to do and not do, but there is no clear cultural ideas and values advocate, neglect of education and training of employees. Such phenomena generate up to industrial manufacturingcompanies, most of the causes of quality is not high because the leaders themselves, or lack of understanding of corporate culture. Or want to cover up some kind of cult of the individual facts. Such enterprises are usually easy to produce leaders of the blind worship or silent on the situation.3, the ideal culture phenomenon. It is common in those with young people as the main force of the emerging entrepreneurial companies. Manifestations of these companies will make some unrealistic ambitions and cultural ideals, its advocacy of the concept will be a kind of beyond the enterprise to transform the world's sense of mission. "Great and empty," the slogan of the people beyond the reach; grand, lofty goals often lack a unified real objective basis. Most of the causes of such phenomena is that leaders have too lofty ideals and the lack of work basket for fruits of the spirit. Performance of the majority of such employees are passionate emotion, but may have overlooked the immediatesituation and today what to do evil.In addition, many corporate culture inhibits the human personality, in the enterprise is only concerned about people's "collective", denied the people's imagination and creativity, produced under the concept of small-scale production of "collectivism", it is difficult to form business cohesion.Now the competition is intense, and survival of the fittest as the new rules of the game, our company's corporate culture than the United States, Japan has lagged behind many, if not catch up now, defeat in the competition will be inevitable. Therefore, the new corporate culture and change the shape of a project is China's enterprises not wait for new topics.Third, the age of electronic commerce to shape and change our corporate culture, the idea of1, analysis of internal and external factors, refined culture and a culture of innovation speedIn the era of e-commerce business to choose what kind of a core value is to create the most important issue of corporate culture. Information economy is the "speed economy", the speed has become a tool to improve competitiveness. The emergence of the Internet makes the world changes faster and faster, can be described by leapsand bounds. Internet-based e-commerce can thus quickly understand market information, quickly and easily collect customer needs, extensive product information, complete the online transactions in real-time settlement, a large number of business activities can be instantaneous, the production efficiency has been greatly to improve. In short, information technology and network technology makes extensive use of e-commerce enterprises to enter the market, the threshold can begreatly reduced. Now the world is talking about innovation, because in today's economic environment, the only constant rule is everything is changing. In this regard, any organization or business if you do not always change and innovation, it is impossible to maintain their competitive advantage. "No innovation, on the death", innovation has become a corporate existence and development of important, and that only through its own innovation and certainty in order to deal with the uncertainty of rapid change. In the information context, the role of innovation has been an unprecedented strengthening, and sublimated into a social theme. In the age of electronic commerce, innovation has become the source of the vitality of enterprises, the traditional production scale, cost advantages and other factors will not decide the future, companies only through continuous innovation to survival and development. Conservative and conservative, is simply not in the fierce market competition based on the enterprise in the future in order to have a place in the global competition, we must break through the traditional idea of imprisonment and mindset, bold innovation, firmly grasp the ever-changing business opportunities.2, new ideas, to shape employee behavior.Shaping the behavior of employees is a corporate culture an important part. For those who play the leading role in e-commerce companies, the most is neither a shortage of raw materials, nor money; neither the technology nor the emerging markets, but lack of talent. The twinkling of an eye and talent for the future to plug the wings of imagination. ? McKinsey & Company, president of the United States Ed Michaels said: "is not difficult to raise funds, a smart business strategy can be imitated.Technology half-life has been shortened for many of today's companies, talent is the primary competitive advantage factor. " Today, managers realize that in today'seconomic globalization, e-commerce and network speed of the global market, ownership of talent from the established elite business decisions quickly is critical. E-commerce businesses depend on employees' ingenuity and initiative to make closer to consumers, the decision to market faster response.E-commerce, focusing on service, but electronic means. E-commerce can also be said of electronic services, the Internet to the service of humanity, the core service is not technology, but the corporate culture, quality of the staff; Internet economy is the service economy, rather than the technical and economic, the network platform for consumer transactions, environment is not a merchandise display; manufacturers not simply suppliers or vendors, but service providers, who have better service than anyone else, who earn more money.In the new e-commerce environment, the most successful companies in the past only to give new employees to enjoy the respect of customers: their equality through the creation of an elite management system to meet the employees engaged in meaningful work and the desire to create wealth. They generously reward employees for good performance, not just cash, but also allow them to have ownership of enterprises, 3, the leader personally, keep valuesIn decision-making behavior in e-commerce businesses, innovation is very important. First, the organizational structure to be from the original pyramid, top-down, hierarchical control structure of the network to the new organizational structure transformation. Second, the management focus from capitalmanagement to knowledge management. Knowledge management is the use of collective wisdom to improve responsiveness and innovation. Third, the new management ideas and methods are emerging. In the information age and network conditions, the new economy and created many new management ideas and management methods, such as flexible manufacturing, distributed manufacturing, agile manufacturing, business process reengineering, learning organizations, manufacturing resource planning and other new ideas and new methods .The founder of e-business and business operations will encounter variousunexpected difficulties and frustrations: such as financial risk, trading risk, and increasingly competitive market, if subjected to any eventuality, no toughness will completely collapse. Therefore, entrepreneurs should be afraid of failure, afraid of setbacks and indomitable courage, devotion to the cause should be, afraid of risk, risk-taking spirit.电子商务企业文化重建随着网络时代电子商务大规模发展，电子商务企业文化随之产生，它在一个企业产生一种新的价值观，使企业内部资源得到从新整合，在为企业降低交易成本，提高效率，缩短生产周期等诸多好处的同时，也对已有的企业文化发起了挑战。
企业管理企业融资中英文对照外文翻译文献
中英文对照外文翻译(文档含英文原文和中文翻译)Analysis on the Chinese Enterprise Financing Abstract:The main sources of financing for small and medium sized enterprises (SMEs) are equity, trade credit paid on time, long and short term bank credits, delayed payment on trade credit a nd other debt. The marginal costs of each financing instrument are driven by asymmetric informatio n and transactions costs associated with nonpayment. According to the Pecking Order Theory, firms will choose the cheapest source in terms of cost. In the case of the static trade-off theory, firms cho ose finance so that the marginal costs across financing sources are all equal, thus an additional Euro of financing is obtained from all the sources whereas under the Pecking Order Theory the source is determined by how far down the Pecking Order the firm is presently located. In this paper, we argue that both of these theories miss the point that the marginal costs are dependent of the use of the funds, and the asset side of the balance sheet primarily determines the financing source for an additiona l Euro. An empirical analysis on a unique dataset of Portuguese SMEs confirms that the compositio n of the asset side of the balance sheet has an impact of the type of financing used and the Pecking Order Theory and the traditional Static Trade-off theory are rejected.For SME the main sources of financing are equity (internally generated cash), trade credit, ban k credit and other debt. The choice of financing is driven by the costs of the sources which is primar ily determined by costs of solving the asymmetric information problem and the expected costs assoc iated with non-payment of debt. Asymmetric information costs arise from collecting and analysing i nformation to support the decision of extending credit, and the non-payment costs are from collectin g the collateral and selling it to recover the debt. Since SMEs’ management and shareholders are oft en the same person, equity and internally generated funds have no asymmetric information costs and equity is therefore the cheapest source.1 Asset side theory of SME financingIn the previous section we have suggested that SME’s in Portugal are financed using internal g enerated cash, cheap trade credits, long and short-term bank loans and expensive trade credits and o ther loans. In this section the motives behind the different types of financing are discussed.1.1 Cheap Trade creditsThe first external financing source we will discuss is trade-credits. Trade credits are interesting since they represent financial services provided by non-financial firms in competition with financia l intermediaries. The early research within this area focused on the role of trade credits in relation to the credit channel or the so called “Meltzer” effect and in relation to the efficiency of monetary poli cy. The basic idea is that firms with direct access to financial markets, in general large well known firms, issue trade credits to small financially constrained firms . The more recent research breaks the role of trade credits into a strategic motive and financial motive for issuing and using these credits.Strategic motivesThe first theory centers on asymmetric information regarding the firm’s products. Trade credits are offered to the buyers so that the buyer can verify the quantity and quality before submitting pay ments. By offering trade finance the supplier signals to the buyers that they offer products of good q uality. Since small firms, in general, have no reputation then these firms are forced to use trade credi ts to signal the quality of their products. The use of trade credits is therefore driven by asymmetric i nformation of the products and is therefore more likely to be used by small firms, if the buyer has lit tle information about the supplier, or the products are complicated and it is difficult to asses their qu ality.The second strategic motive is pricing. Offering trade finance on favorable terms is the same as a price reduction for the goods. Thus firms can use trade credits to promote sales without officially reducing prices or use them as a tool for price discrimination between different buyers. Trade credit s are most advantageous to risky borrowers since their costs of alternative financing are higher than for borrowers with good credit ratings. Thus trade credits can be used as tool for direct price discrim ination but also as an indirect tool (if all buyers are offered the same terms) in favor of borrowers wi th a low credit standing.Trade credits are also used to develop long term relationships between the supplier and the bu yers. This often manifests itself by the supplier extending the credit period in case the buyer has tem porary financial difficulties. Compared to financial institutions suppliers have better knowledge of t he industry and are therefore better able to judge whether the firm has temporary problems or the problems are of a more permanent nature.The last motive in not strictly a strategic motive but is based on transactions costs. Trade credit s are an efficient way of performing the transactions since it is possible to separate between delivery and payment. In basic terms the truck driver delivering the goods does not have to run around to fin d the person responsible for paying the bills. The buyer also saves transactions costs by reducing the amount of cash required on“hand” .Financing motivesThe basis for this view is that firms compete with financial institutions in offering credit to oth er firms. The traditional view of financial institutions is that they extend credit to firms where asym metric information is a major problem. Financial institutions have advantages in collecting and anal yzing information from, in particular, smaller and medium sized firms that suffer from problems of asymmetric information. The key to this advantage over financial markets lies in the close relations hip between the bank and the firm and in the payment function. The financial institution is able to m onitor the cash inflow and outflows of the firm by monitoring the accounts of the firm.But with trade credits non-financial firms are competing with financial institutions in solving t hese problems and extending credit. How can non-financial institutions compete in this market? Pet ersen and Rajan [1997] briefly discusses several ways that suppliers may have advantages over fina ncial institutions. The supplier has a close working association with the borrower and more frequent ly visits the premises than a financial institution does. The size and timing of the lenders orders with the supplier provides information about the conditions of the borrowers business. Notice that this in formation is available to the supplier before it is available to the financial institution since the financ ial institution has to wait for the cash flow associated with the orders. The use of early payment discounts provides the supplier with an indication of problems with creditworthiness in the firm. Again t he supplier obtains the information before the financial institution does. Thus the supplier may be a ble to obtain information about the creditworthiness faster and cheaper than the financial institution.The supplier may also have advantages in collecting payments. If the supplier has at least a loc al monopoly for the goods then the ability to withhold future deliveries is a powerful incentive for t he firm to pay. This is a particular powerful threat if the borrower only accounts for a small fraction of the suppliers business. In case of defaults the supplier can seize the goods and in general has a be tter use for them than a financial intermediary sizing the same goods. Through its sales network the supplier can sell the reclaimed goods faster and at a higher price than what is available to a financial intermediary. These advantages, of course, depend on the durability of the goods and how much the borrower has transformed them.If asymmetric information is one of the driving forces the explanation of trade credits then fir ms can use the fact that their suppliers have issued them credits in order to obtain additional credit f rom the banks. The banks are aware that the supplier has better information thus the bank can use tr ade credits as signal of the credit worthiness of the firm.That trade credits are in general secured by the goods delivered also puts a limit on the amount of trade credits the firm can obtain, thus the firm cannot use trade credits to finance the entire operat ions of the firm.In summary the prediction is that the level of asymmetric information isrelatively low between the providers of trade credit and the borrowers due to the issuer’s general knowledge of the firm and the industry. In the empirical work below the variables explaining the use of trade credit are credit r isk factors and Cost of Goods Sold. Since these trade credits are secured by the materials delivered to the firm, firms cannot “borrow” for more than the delivery value of the goods and services.1.2 Bank loansBanks have less information than providers of trade credit and the costs of gathering informati on are also higher for banks than for providers of trade credit. Providers of trade credits also have a n advantage over banks in selling the collateral they have themselves delivered, but due to their size and number of transactions banks have an advantage in selling general collateral such as buildings, machinery etc. Banks therefore prefer to issue loans using tangible assets as collateral, also due to a symmetric information, they are less likely to issue loans to more opaque firms such as small and hi gh growth firms. Banks are therefore willing to lend long term provided that tangible assets are avai lable for collateral. In the empirical work below tangible assets and credit risk variables are expecte d to explain the use of long-term bank loans and the amount of long-term bank loans are limited by the value of tangible assets.The basis for issuing Short Term Bank Loans is the comparative advantages banks have in eval uating and collecting on accounts receivables, i.e. Debtors. It is also possible to use Cash and Cash equivalents as collateral but banks do not have any comparative advantages over other providers of credit in terms of evaluating and collecting these since they consist of cash and marketable securitie s. In terms of inventories, again banks do not have any comparative advantages in evaluating these. Thus, we expect the amounts of debtors to be the key variable in explaining the behaviour of Short Term Bank Loans.1.3 Expensive trade credit and other loansAfter other sources of finance have been exhausted firms can delay payment on their trade cred its. However, this is expensive since it involves giving up the discount and maybe incurs penalty payments. Also the use of this type of credit can have reputational costs and it may be difficult to obtai n trade credit in the future. The nature of the costs, of course, depends on the number of suppliers, if there is only one supplier then these costs can be rather high whereas if the firm can obtain the sam e goods and services from other suppliers then these costs are not particularly high.Other debt is composed of credit card debt, car loans etc. that are dearer than bank loans. Again , the variables determining this type of debt are financial health and performance. Below, however, we do not have any good information regarding these types of loans and what they consists of thus we pay little attention to them in the empirical work.ConclusionsCurrently there exist two theories of capital structure The Pecking Order Theory where firms fi rst exhaust all funding of the cheapest source first, then the second cheapest source and so on. The d ifferences in funding costs are due to adverse selection costs from asymmetric information. The sec ond theory is the Tradeoff .Theory where firms increase the amount of debt as long as the benefits are greater than the costs from doing so. The benefits of debt are tax-shields and “positive agency c osts” and the costs of debt are the expected bankruptcy costs and the “negative agency costs”. In bot h of these theories, the composition of the asset side of the balance sheet is not important and in this paper, that proposition is strongly rejected. So the main conclusion is that the composition of the as set side of the balance sheet influences the composition of the liability side of the balance sheet in te rms of the different types of debt used to finance the firm, or that the use of the funds is important in deciding the type of financing available.We further argue that it is asymmetric information and collateral that determines the relationshi p between the asset side and liability side of the balance sheet. The theory works reasonable well forCheap Trade Credits and Long Term Bank Loans but the tests for Short Term Bank Loans are disap pointing.Source: Jan Bartholdy, Cesario Mateus, “Financing of SMEs”.London businessreview. 2007(9).pp.43-45中国企业融资分析摘要:中小企业融资的主要来源有：股权融资、按时兑现的贸易信贷融资、中长期银行信贷融资、延迟兑现的贸易信贷融资以及其他债务融资，每种融资方式的边际成本取决于与其滞纳金相关的信息不对称成本和交易成本。
现代企业财务管理中英文对照外文翻译文献
现代企业财务管理中英文对照外文翻译文献(文档含英文原文和中文翻译)Discussion on the Modern Enterprise Financial ControlRyanDavidson ,JennyGoodwin-Stewart ,PamelaKentThis paper discusses the The modern enterprise is becoming China's economic development in the process of an important new force. However, with the modern enterprise investment on the scale of the expansion and extension of the growing investment levels, the modern enterprise financial control is becoming increasingly urgent. This is common in state-owned enterprise groups and private enterprise groups, a common predicament. At present, the modern enterprise is becoming China's enterprises to compete in the international market, the leading force. In a market economy under the conditions of modern business success or failure depends largely on the Group's financial management and financial control is a modern enterprise financial management of the link. Many of the modern enterprise bystrengthening the financial control so that the Group significant increase efficiency, and even some loss-making by strengthening the financial control of the modern enterprise to enable companies to achieve profitability. In this paper, expounding China's modern enterprises the main problems of financial control, based on the choice of financial control method was summarized and analyzed the content of the modern enterprise financial controls, the final resolution of the financial control mode selected key factors for the modern enterprise the improvement of financial control to provide a degree of meaningful views.1 IntroductionWith China's accession to WTO, China's enterprise groups must be on the world stage to compete with TNCs from developed countries. At present the development of enterprise groups in China is not satisfactory, although there are national policies and institutional reasons, but more important is its financial management in particular, caused by inadequate financial controls. For a long time, China's enterprise group cohesion is not strong, their respective subsidiaries within the Group for the array, can not play the whole advantage; redundant construction and haphazard introduction of frequent, small investments, decentralized prominent problem: financial management is chaotic, resulting in frequent loss of control, a waste of money the phenomenon of serious; ineffective financial control, financial management loopholes. In recent years, enterprise group's financial control has been our country's financial circles. In short, the problem of exploration in our country has obvious practical significance. Clearly, China's modern enterprise financial controls are the main problem is to solve the problem of financial control method based on the choice of financial control method is the key financial control of the modern enterprise content is content, while the financial control method of choice is the ultimate ownership of the main factors that point, This train of thought here on the modern enterprise's financial control method were analyzed.2. An overview of the modern enterprise financial controlInternal control over financial control is an important part, is a subsidiary of parent company control of an important part of its financial management system is the core of. The concept of modern enterprise financial controls in accordance with the traditional definition, financial control refers to the "Financial Officers (sector) through the financial regulations, financial systems, financial scale, financial planning goals of capital movement (or the daily financial activities, and cash flow) for guidance, organization, supervision and discipline, to ensure that the financial plan (goals) to achieve the management activities. financial control is an important part of financial management or basic functions, and financial projections, financial decision-making, financial analysis and evaluation together with a financial management system or all the functions.The modern enterprise's financial control is in the investor's ownership and corporate property rights based on the generated surrounding the Group's overallobjective, using a variety of financial means, the members of the enterprise's economic activities, regulation, guidance, control and supervision, so that it Management Group's development activities are consistent with the overall goal of maintaining the group as a whole. Financial control is a power to control one side of the side control, inevitably based on one or several powers. Financial control is essentially related to the interests of enterprises in the organization, the conduct of control, namely, by controlling the financial activities of the assets, personnel actions, to coordinate the objectives of the parties to ensure that business goals. The modern enterprise financial control includes two aspects: the owner funded financial control and corporate managers financial control. From the donors point of view, the essence of the modern enterprise is characterized by investor and corporate property rights of ownership and separation. Investors will invest its capital to the enterprise after their capital combined with debt capital, constitute the enterprise's capital, the formation of corporate business assets is funded by corporate property, then lost direct control over the funders in order to achieve itsCapital maintenance and appreciation of the goal, only through control of its capital manipulation of corporate assets in order to achieve the maximum capital value donors. The control of capital controls is an important property is the prerequisite and foundation for financial control. From the perspective of internal management of enterprises and its financial control target is the legal property of its operations.3 China's modern enterprises the main problems of financial controlAt present, the modern enterprise is becoming China's enterprises to compete in the international market, the leading force. In a market economy under the conditions of modern business success or failure depends largely on the Group's financial management and financial control is a modern enterprise financial management of the link. China's modern enterprise financial controls are still in the stage to be further improved, to varying degrees, there are some urgent need to address the problem:3.1 Financial control set decentralized model of polarization, low efficiencyIn the financial control of the set of decentralized model, China's modern enterprise polarization. The current group of financial control either over-centralization of power, the members of the business has no legal status as a subsidiary factory or workshop, the group is seen as a big business management, leadership financial rights absolute; or excessive decentralization, a large number of decentralized financial control to a subsidiary, any of its free development.In addition, the modern enterprise financial control system suited the needs of a market economy, financial control and flexibility of principle there is no organic unity. If the subordinate enterprises, with few financial decision-making power, then the temporary financial problems occur at every level always reported to the Group'sheadquarters, and then from the headquarters down the implementation of the decision-making at every level, so it is easy to miss market opportunities. On the contrary, when the subsidiary of financial decision-making power is too large, they easily lead to financial decision-making blind and mistakes, not only for the Group's staff to participate in market competition, failed to exercise any decision-making role, but will also become a competitor to the market to provide a tool for competitive information, hinder the the further development of enterprises.3.2 One of the lack of financial contro lFinancial control in accordance with the owner of intention, in accordance with relevant laws and regulations, systems and standards, through certain financial activities and financial relations, and financial activities to promote all aspects of the financial requirements in accordance with a code of conduct to conduct his activities. From China's current situation, the financial control of a modern enterprise mainly focused on ex post facto control, is often the lack of critical pre-budget and to control things. Many modern enterprises, after a decision is in advance, for further financial control tended to focus on the annual profit plan, to meet on the development of a full-year sales revenue, cost, target profit, and several other overarching objectives, without further specific decision-making technology to compile for control and management, according to the month, quarterly, annual financial budget. Therefore, the interim budget and thus difficult to compare operating performance is a matter to control the empty words. As for the ex post facto control, although based on the year-end assessment of the needs and to get some attention, they can still profit in the annual plan, based on the relevant accounting information barely supported by whom, but the effects are pretty effective. Since the ex ante control may not be effective, so subordinate enterprises throughout the implementation process of decision-making are largely outside the core business of financial control, divorced from the core business of financial control.Modern enterprises themselves do not establish a parent-subsidiary link up the financial control mechanisms, financial control their own ways, the parent company of the modern enterprise can not come to the unified arrangement of a strategic investment and financing activities, the group blindly expand the scale of investment, poor investment structure, external borrowing out of control, financial structure is extremely weak, once the economic downturn or product sales are sluggish, there barriers to capital flows, the Group into trouble when they become addicted. An internal financial assessment indicators are too single, not fully examine the performance of subsidiaries. A considerable number of modern enterprise's internal assessment targets only the amount of the contract amount and profit 2.3.3 regardless of the financial and accounting functions, institutional settings are not standardizedAt present, China's financial and accounting sector enterprises are usually joined together, such a body set up under the traditional planned economic system, stillcapable to meet the management needs, but the requirements of modern enterprise system, its shortcomings exposed. Manifested in: (1) financial services targeted at business owners, it is the specific operation and manipulation of objects is the enterprise's internal affairs, while the accounting of clients within the enterprise and external stakeholders, would provide open accounting information must reflect the "true and fair" principle. Will be different levels of clients and flexibility in a merger of two tasks, will inevitably lead to interference with the financial flexibility of the fairness of accounting. (2) The financial sector is committed to the financial planning, financial management, the arduous task, but flexible in its mandate, procedures and time requirements more flexible, but assume that the accounting information collection, processing, reporting and other accounting work, and flexibility in work assignments weak, procedures and time requirements more stringent and norms. If the enterprises, especially in modern enterprises to financial management and accounting work are mixed together, is likely to cause more "rigid" in accounting work runs more "flexible" financial management is difficult to get rid of long-standing emphasis on accounting, financial management light situation.3.4 irregularities in the operation of a modern enterprise fundsAt present, the modern enterprise fund operation of the following problems: First, a serious fragmentation of the modern enterprise funds. Some of the modern enterprise have not yet exceeded a certain link between the contractual relationship to conduct capital, operating, and its essence is still the executive order virtual enterprise jointly form of intra-group members are still strict division of spheres of influence, difficult to achieve centralized management of funds, unification deployment of large groups is difficult to play the role of big money. Second, the stock of capital make an inventory of modern enterprise poor results. Result of the planned economy under the "re-output, light efficiency, re-extension, light content, re-enter, light output" of inertia, making the enterprise carrying amount of funds available to make an inventory of large, but the actual make an inventory of room for small, thus affecting the to the effect of the stock of capital. Third, the modern enterprise funds accumulated a lot of precipitation.3.5 Internal audit exists in name onlyAt present, enterprises in the financial monitoring of internal audit work to become a mere formality process. The first formal audit management. Hyundai organized every year in different forms of audit, has become a fixed procedure, but because the internal audit staff and the audited entity at the same level, thus in the company's financial problems can not get to the bottom, just a form of and going through the motions. This audit not only failed to exercise any oversight role, to some extent encouraged the small number of staff violations of law. Second, nothing of audit responsibilities. Internal audit is a modern enterprise group commissioned by the audit staff members of Corporate Finance to conduct inspection and supervision process, and therefore the auditors have had an important mandate and responsibilities. But in reality, become a form of audit work, audit officers, whether seriously or not, are notrequired to bear the responsibility, thus making the audit is inadequate supervision. Third, the audit results and falsified. Audit results should be true and can be *, but in reality the different audit bodies of the same company during the same period of the audit, results are often different, and a far cry from, these are false true performance of the audit findings.4. Selected financial control model should be considered a major factor Generally speaking, the modern enterprise selects the financial control mode, the main consideration should be given these factors: equity concentration, a subsidiary of the degree of influence of the parent company financial strategy, organizational structure, development strategy, the group scale.From the group-level point of view, the parent company of the subsidiaries of the associated control to be strict control of the company, a wholly-owned subsidiary of the control to be strict control of the relatively holding subsidiaries, therefore, the parent company of the wholly owned subsidiary of and advantages of holding subsidiaries with centralized control, the quality holding subsidiaries and any shares of a subsidiary of the separation of powers system. To maintain and enhance the core competitiveness of modern enterprises of different degree of importance of a subsidiary should be taken to a different control mode. Have a significant impact on the subsidiary, the parent company must maintain a high degree of centralized control and management right, even partially, the separation of powers must be confined within the framework of centralized; right with the Group's development strategy, core competencies, core business and for the foreseeable the future development of relations in general, a subsidiary of little impact, from improving management efficiency, play to their enthusiasm and enhance the resilience of the market competition point of view, using decentralized type of management system, a better option.From the organizational structure point of view, U-type structure is a typical centralized structure, and accordingly, its financial control model should also be authoritarian style. H-is an organic organizational structure, a more loose linkages between various departments, departments have greater flexibility in the organization structure, with decentralized financial control model is more suitable, while the M-type structure belonging to phase Rong-type organizational structure, so the use of centralized financial control model can be used either decentralized model.From the operating characteristics of point of view, the different characteristics of the modern enterprise management, financial control mode selection will be different. And integration operations in a single case, all units within the group has a great business contacts, financial control naturally require higher degree of centralization.Enterprises to adopt diversification, because each subsidiary where the industry is different from the operational linkages between the various subsidiaries is relatively small, difficult to implement a modern enterprise integrated centralized control, and therefore the financial control of all subsidiaries should be given to the appropriate authority.From the development stage point of view, the modern enterprises in the different stages of development, in order to meet the needs of business development will take a different mode of financial control. Generally speaking, companies in the early stages of the development of small, relatively simple operations, using centralized financial control mode, you can better play the same decision-making and resource integration advantages in the industry has created a scale. With the continuous expansion of company size, business areas and constantly open up, Centralized financial control mode can not meet the company's financial controls and management methods on the need for diversification, and this time, we need more subsidiaries in all aspects of and more authority, so that the financial control model of a modern enterprise gradually to decentralized development.In addition, the financial control model should be subject to the enterprise's development strategy, fully reflects the company's strategic thinking. The company's development strategy can be divided into stable angina strategy, expansion-type strategy, tight-based strategies and hybrid strategies. Enterprises at different stages of the strategic choice of a particular need for financial control in accordance with * a different pattern. Stable implementation of the strategy is usually within the company can be a high degree of centralization of some; to implement expansionary strategy, companies tend to a more flexible decentralized type control mode to suit their developing needs of the market; the implementation of tight-based company's business strategy, all major financial activities must be strictly controlled, thus emphasizing centralization; hybrid strategy for the implementation of the company, it should be operated according to the characteristics of each subsidiary to take a different control mode.References:[1] Han Wei mold. Finance and Accounting Review of regulatory hot spots [M]. Beijing: Economic Science Press, 2004[2] Lin Zhong-gao. Financial governance. Beijing: Economic Management Publishing House [M], 2005[3] Yan Li Ye. Xu Xing-US; Enterprise Group Financial Control Theory and Its Implications, economics, dynamic [J], 2006[4] Lu Jie. On the internal financial control system improvements and management of popular science (research and practice) [J], 2007[5] Chen Chao-peng. Improve the corporate financial control measures, businessaccounting [J], 2007[6] Huang Xi. On the Enterprise Group Financial Control [J]. Chinese and foreign entrepreneurs, 2006, (06)[7] Jiang-feng tai. Enterprise Group Financial Control Studies [J]. Marketing Week. Theoretical study, 2006, (08)现代企业财务管理的探讨瑞安戴维森，珍妮古德温-斯图尔特，帕梅拉肯特本文探讨现代企业正在成为中国经济发展过程中的一个重要的新力量。
企业管理外文翻译文献
中英文对照外文翻译文献(文档含英文原文和中文翻译)On Certain EnterpriseLow-Value Consumption Management Method Low-value consumption goods management is the process of efficiently o verseeing the constant flow of units into and out of an existing Low-value consumption goods. This process usually involves controlling the transfe r in of units in order to prevent the Low-value consumption goods from b ecoming too high, or dwindling to levels that could put the operation of th e company into jeopardy. Competent Low-value consumption goods man agement also seeks to control the costs associated with the Low-value con sumption goods, both from the perspective of the total value of the goods included and the tax burden generated by the cumulative value of the Low-value consumption goods.Balancing the various tasks of Low-value consumption goods manageme nt means paying attention to three key aspects of any Low-value consump tion goods. The first aspect has to do with time. In terms of materials acq uired for inclusion in the total Low-value consumption goods, this means understanding how long it takes for a supplier to process an order and exe cute a delivery. Low-value consumption goods management also demand s that a solid understanding of how long it will take for those materials to transfer out of the Low-value consumption goods be established. Knowin g these two important lead times makes it possible to know when to place an order and how many units must be ordered to keep production runnin g smoothly.Calculating what is known as buffer stock is also key to effective Low-va lue consumption goods management. Essentially, buffer stock is additiona l units above and beyond the minimum number required to maintain prod uction levels. For example, the manager may determine that it would be a good idea to keep one or two extra units of a given machine part on hand , just in case an emergency situation arises or one of the units proves to be defective once installed. Creating this cushion or buffer helps to minimiz e the chance for production to be interrupted due to a lack of essential par ts in the operation supply Low-value consumption goods.Low-value consumption goods management is not limited to documenting the delivery of raw materials and the movement of those materials into operational process. The movement of those materials as they go through the various stages of the operation is also important. Typically known as a goods or work in progress Low-value consumption goods, tracking mater ials as they are used to create finished goods also helps to identify the nee d to adjust ordering amounts before the raw materials Low-value consum ption goods gets dangerously low or is inflated to an unfavorable level.。
企业可持续发展研究外文文献翻译2014年译文3000多字
企业可持续发展研究外文文献翻译2014年译文3000多字XXX essential for its sustained。
stable。
and healthy growth。
as well as for prolonging XXX。
it is vital for the development of the enterprise and the improvement of the natural environment。
leading to the n of social development。
This article XXX enterprises。
analyzes the XXX。
XXX.Key words: Enterprise XXX。
key factors。
countermeasures.n:Enterprises in the process of development must adhere toXXX will increase market share and guarantee profit growth。
At the same time。
it is XXX。
By using natural resources and energy in a reasonable way。
enterprises XXX increase profits and expand their scale。
This will XXX.Enterprise XXX。
it XXX。
It is essential to ensure the sustained use of natural resources and energy while also XXX。
and every enterprise must walk the path of XXX.The assurance of long-term economic benefits is possible only through XXX development。
企业风险管理中英文对照外文翻译文献
企业风险管理中英文对照外文翻译文献(文档含英文原文和中文翻译)原文：Risk ManagementThis chapter reviews and discusses the basic issues and principles of risk management, including: risk acceptability (tolerability); risk reduction and the ALARP principle; cautionary and precautionary principles. And presents a case study showing the importance of these issues and principles in a practical management context. Before we take a closer look, let us briefly address some basic features of risk management.The purpose of risk management is to ensure that adequate measures are taken to protect people, the environment, and assets from possible harmful consequences of the activities being undertaken, as well as to balance different concerns, in particular risks and costs. Risk management includes measures both to avoid the hazards and toreduce their potential harm. Traditionally, in industries such as nuclear, oil, and gas, risk management was based on a prescriptive regulating regime, in which detailed requirements were set with regard to the design and operation of the arrangements. This regime has gradually been replaced by a more goal-oriented regime, putting emphasis on what to achieve rather than on the means of achieving it.Risk management is an integral aspect of a goal-oriented regime. It is acknowledged that risk cannot be eliminated but must be managed. There is nowadays an enormous drive and enthusiasm in various industries and in society as a whole to implement risk management in organizations. There are high expectations that risk management is the proper framework through which to achieve high levels of performance.Risk management involves achieving an appropriate balance between realizing opportunities for gain and minimizing losses. It is an integral part of good management practice and an essential element of good corporate governance. It is an iterative process consisting of steps that, when undertaken in sequence, can lead to a continuous improvement in decision-making and facilitate a continuous improvement in performance.To support decision-making regarding design and operation, risk analyses are carried out. They include the identification of hazards and threats, cause analyses, consequence analyses, and risk descriptions. The results are then evaluated. The totality of the analyses and the evaluations are referred to as risk assessments. Risk assessment is followed by risk treatment, which is a process involving the development and implementation of measures to modify the risk, including measures designed to avoid, reduce (“optimize”), transfer, or retain the risk. Risk transfer means sharing with another party the benefit or loss associated with a risk. It is typically affected through insurance. Risk management covers all coordinated activities in the direction and control of an organization with regard to risk.In many enterprises, the risk management tasks are divided into three main categories: strategic risk, financial risk, and operational risk. Strategic risk includes aspects and factors that are important for the e nterprise’s long-term strategy and plans,for example mergers and acquisitions, technology, competition, political conditions, legislation and regulations, and labor market. Financial risk includes the enterprise’s financial situation, and includes: Market risk, associated with the costs of goods and services, foreign exchange rates and securities (shares, bonds, etc.). Credit risk, associated with a debtor’s failure to meet its obligations in accordance with agreed terms. Liquidity risk, reflecting lack of access to cash; the difficulty of selling an asset in a timely manner. Operational risk is related to conditions affecting the normal operating situation: Accidental events, including failures and defects, quality deviations, natural disasters. Intended acts; sabotage, disgruntled employees, etc. Loss of competence, key personnel. Legal circumstances, associated for instance, with defective contracts and liability insurance.For an enterprise to become successful in its implementation of risk management, top management needs to be involved, and activities must be put into effect on many levels. Some important points to ensure success are: the establishment of a strategy for risk management, i.e., the principles of how the enterprise defines and implements risk management. Should one simply follow the regulatory requirements (minimal requirements), or should one be the “best in the class”? The establishment of a risk management process for the enterprise, i.e. formal processes and routines that the enterprise is to follow. The establishment of management structures, with roles and responsibilities, such that the risk analysis process becomes integrated into the organization. The implementation of analyses and support systems, such as risk analysis tools, recording systems for occurrences of various types of events, etc. The communication, training, and development of a risk management culture, so that the competence, understanding, and motivation level within the organization is enhanced. Given the above fundamentals of risk management, the next step is to develop principles and a methodology that can be used in practical decision-making. This is not, however, straightforward. There are a number of challenges and here we address some of these: establishing an informative risk picture for the various decision alternatives, using this risk picture in a decision-making context. Establishing an informative risk picture means identifying appropriate risk indices and assessments ofuncertainties. Using the risk picture in a decision making context means the definition and application of risk acceptance criteria, cost benefit analyses and the ALARP principle, which states that risk should be reduced to a level which is as low as is reasonably practicable.It is common to define and describe risks in terms of probabilities and expected values. This has, however, been challenged, since the probabilities and expected values can camouflage uncertainties; the assigned probabilities are conditional on a number of assumptions and suppositions, and they depend on the background knowledge. Uncertainties are often hidden in this background knowledge, and restricting attention to the assigned probabilities can camouflage factors that could produce surprising outcomes. By jumping directly into probabilities, important uncertainty aspects are easily truncated, and potential surprises may be left unconsidered.Let us, as an example, consider the risks, seen through the eyes of a risk analyst in the 1970s, associated with future health problems for divers working on offshore petroleum projects. The analyst assigns a value to the probability that a diver would experience health problems (properly defined) during the coming 30 years due to the diving activities. Let us assume that a value of 1 % was assigned, a number based on the knowledge available at that time. There are no strong indications that the divers will experience health problems, but we know today that these probabilities led to poor predictions. Many divers have experienced severe health problems (Avon and Vine, 2007). By restricting risk to the probability assignments alone, important aspects of uncertainty and risk are hidden. There is a lack of understanding about the underlying phenomena, but the probability assignments alone are not able to fully describe this status.Several risk perspectives and definitions have been proposed in line with this realization. For example, Avon (2007a, 2008a) defines risk as the two-dimensional combination of events/consequences and associated uncertainties (will the events occur, what the consequences will be). A closely related perspective is suggested by Avon and Renan (2008a), who define risk associated with an activity as uncertaintyabout and severity of the consequences of the activity, where severity refers to intensity, size, extension, scope and other potential measures of magnitude with respect to something that humans value (lives, the environment, money, etc.). Losses and gains, expressed for example in monetary terms or as the number of fatalities, are ways of defining the severity of the consequences. See also Avon and Christensen (2005).In the case of large uncertainties, risk assessments can support decision-making, but other principles, measures, and instruments are also required, such as the cautionary/precautionary principles as well as robustness and resilience strategies. An informative decision basis is needed, but it should be far more nuanced than can be obtained by a probabilistic analysis alone. This has been stressed by many researchers, e.g. Apostolicism (1990) and Apostolicism and Lemon (2005): qualitative risk analysis (QRA) results are never the sole basis for decision-making. Safety- and security-related decision-making is risk-informed, not risk-based. This conclusion is not, however, justified merely by referring to the need for addressing uncertainties beyond probabilities and expected values. The main issue here is the fact that risks need to be balanced with other concerns.When various solutions and measures are to be compared and a decision is to be made, the analysis and assessments that have been conducted provide a basis for such a decision. In many cases, established design principles and standards provide clear guidance. Compliance with such principles and standards must be among the first reference points when assessing risks. It is common thinking that risk management processes, and especially ALARP processes, require formal guidelines or criteria (e.g., risk acceptance criteria and cost-effectiveness indices) to simplify the decision-making. Care must; however, be shown when using this type of formal decision-making criteria, as they easily result in a mechanization of the decision-making process. Such mechanization is unfortunate because: Decision-making criteria based on risk-related numbers alone (probabilities and expected values) do not capture all the aspects of risk, costs, and benefits, no method has a precision that justifies a mechanical decision based on whether the result is overor below a numerical criterion. It is a managerial responsibility to make decisions under uncertainty, and management should be aware of the relevant risks and uncertainties.Apostolicism and Lemon (2005) adopt a pragmatic approach to risk analysis and risk management, acknowledging the difficulties of determining the probabilities of an attack. Ideally, they would like to implement a risk-informed procedure, based on expected values. However, since such an approach would require the use of probabilities that have not b een “rigorously derived”, they see themselves forced to resort to a more pragmatic approach.This is one possible approach when facing problems of large uncertainties. The risk analyses simply do not provide a sufficiently solid basis for the decision-making process. We argue along the same lines. There is a need for a management review and judgment process. It is necessary to see beyond the computed risk picture in the form of the probabilities and expected values. Traditional quantitative risk analyses fail in this respect. We acknowledge the need for analyzing risk, but question the value added by performing traditional quantitative risk analyses in the case of large uncertainties. The arbitrariness in the numbers produced can be significant, due to the uncertainties in the estimates or as a result of the uncertainty assessments being strongly dependent on the analysts.It should be acknowledged that risk cannot be accurately expressed using probabilities and expected values. A quantitative risk analysis is in many cases better replaced by a more qualitative approach, as shown in the examples above; an approach which may be referred to as a semi-quantitative approach. Quantifying risk using risk indices such as the expected number of fatalities gives an impression that risk can be expressed in a very precise way. However, in most cases, the arbitrariness is large. In a semi-quantitative approach this is acknowledged by providing a more nuanced risk picture, which includes factors that can cause “surprises” r elative to the probabilities and the expected values. Quantification often requires strong simplifications and assumptions and, as a result, important factors could be ignored or given too little (or too much) weight. In a qualitative or semi-quantitative analysis, amore comprehensive risk picture can be established, taking into account underlying factors influencing risk. In contrast to the prevailing use of quantitative risk analyses, the precision level of the risk description is in line with the accuracy of the risk analysis tools. In addition, risk quantification is very resource demanding. One needs to ask whether the resources are used in the best way. We conclude that in many cases more is gained by opening up the way to a broader, more qualitative approach, which allows for considerations beyond the probabilities and expected values.The traditional quantitative risk assessments as seen for example in the nuclear and the oil & gas industries provide a rather narrow risk picture, through calculated probabilities and expected values, and we conclude that this approach should be used with care for problems with large uncertainties. Alternative approaches highlighting the qualitative aspects are more appropriate in such cases. A broad risk description is required. This is also the case in the normative ambiguity situations, as the risk characterizations provide a basis for the risk evaluation processes. The main concern is the value judgments, but they should be supported by solid scientific assessments, showing a broad risk picture. If one tries to demonstrate that it is rational to accept risk, on a scientific basis, too narrow an approach to risk has been adopted. Recognizing uncertainty as a main component of risk is essential to successfully implement risk management, for cases of large uncertainties and normative ambiguity.A risk description should cover computed probabilities and expected values, as well as: Sensitivities showing how the risk indices depend on the background knowledge (assumptions and suppositions); Uncertainty assessments; Description of the background knowledge, including models and data used.The uncertainty assessments should not be restricted to standard probabilistic analysis, as this analysis could hide important uncertainty factors. The search for quantitative, explicit approaches for expressing the uncertainties, even beyond the subjective probabilities, may seem to be a possible way forward. However, such an approach is not recommended. Trying to be precise and to accurately express what is extremely uncertain does not make sense. Instead we recommend a more openqualitative approach to reveal such uncertainties. Some might consider this to be less attractive from a methodological and scientific point of view. Perhaps it is, but it would be more suited for solving the problem at hand, which is about the analysis and management of risk and uncertainties.Source: Terje Aven. 2010. “Risk Management”. Risk in Technological Systems, Oct, p175-198.译文：风险管理本章回顾和讨论风险管理的基本问题和原则，包括：风险可接受性（耐受性）、风险削减和安全风险管理原则、警示和预防原则，并提出了一个研究案例，说明在实际管理环境中这些问题和原则的重要性。
企业固定资产管理外文文献翻译最新
企业固定资产管理外文文献翻译最新4 System designunderstand its usage.Employees to access enterprise fi某ed assets management system management module to the staff is divided into threebroad categories: system administrators assist and consult the information personnel; According to different user's identity, they see the application interface is different also, so that we can make different users access to the application of different functions. After the user login page is to authenticate. Only by verifying employees can login system into the corresponding page. Staff management module is mainly to achieve the management of users and administrators at all levels. Contained in the user information management features: change user information and query the user information and the administrator management is including ads or modify the administrator information and query the administrator to join the new user. Ordinary users can onlyto query and fi某ed assets of the fi某ed assets of the state-owned enterprises collect module for the corresponding operation, for the higher authority of user information module and management module for fi某ed assets, only the administrator can operate.文献出处: Daum J H. The study on fi某ed assets management of enterprise [J]. Measuring business e某cellence, 2023, 2(1): 6-17. 译文摘要计算机技术的飞速发展，使计算机技术已经渗透到了各行各业，它早已成为各行业不可或缺的一部分。
企业市场营销外文文献——中文译文
Science and technology enterprises Marketing StrategyABSTRACTWith the coming of knowledge—based economy,higll＆new-tech enterprises play an increasingly strategic role in national economy，and also make great contribute to providing advanced products and services，promoting technical progress，enlarging employment and developing the national economic competitive power．But while they make a SUCCESS upon advanced technology and hi-tech products，they usually put too much emphasis oll technology advantages,accordingly neglect the research and applications of marketing strategy and management，and then caused the Marketing Myopia resulting in passiveness evefl defeat to the management．So how to exercise modem marketing theories,research and constitute marketing strategy and policy of lIigh&new-tech enterprises，and provide necessary theory base and suppoaing to the marketing problems of hiigh＆new—tech enterprises，has some reality significance and generalize application value to promote continuance,healthy and rapidly development ofhigh&new—tech enterprises．KEYWORDS：high＆new-tech enterprise，marketing strategy,technical marketing，innovation ofmarketing theoriesFirst, the science and technology enterprise marketing strategyMarketing strategy is the enterprise under the guidance of the marketing concept ，the application of modern management methods , for a period of time , the development of the overall business marketing ideas and planning。
企业战略研究外文文献翻译
企业战略研究外文文献翻译Brand Strategy ResearchResource: Kapferer, J.H Strategic Brand Management[J]. Kogan Page, LondonEconomic globalization, how to adapt to international trends, establish a strong brand and enhance our competitiveness, have become pressing issues facing enterprises. Based on the analysis of the development of corporate marketing brand strategy, based on the content of brand strategy an its functional significance, to discuss the brand strategy in enterprise marketing role. Enterprise needs to use a variety of means of competition to increase brand awareness, improve brand positioning, an create a good brand image.First, Japanese brands across the board defeatNovember 22, 2006 morning, NEC announced that it would withdraw from 2G and 2.5G mobile phone market, which means that, following Sharp, Panasonic, Toshiba, Mitsubishi, Sanyo, a Japanese mobile phone manufacturers later withdraw from the Chinese market, Japanese mobile phone has almost all except Kyocera 2G mobile phone market in China out of contention.If we sum up the Chinese household appliance market, today any different from ten years ago, I think the biggest difference is that Japanese companies in China, Japanese home appliance market downturn, thefollowing main reasons: First, rigid enterprise system, decision-making difficult, the reaction was slow, incompatible with the reality of the Chinese market, it is difficult to adapt to the rapidly changing Chinese market; 2 is weak in marketing, product planning capacity is not strong, it is difficult to judgeaccording to their marker launch to meet consumer demand and forecast products, follow the trend has been in a passive situation, can not satisfy market demand; Third, failure to grasp the industry best time to transition is the Japanese home appliance companies lose an important reason for market dominance .Japanese companies come to the edge in the Chinese market is causing companies tothink deeply about our nation? To take the international route and whether the enterprise of “Japanese Company” to the lessons learned behind?Second, the brand strategy implementation in China the Current SituationMany old famous “flash in the pan”Chinese and foreign enterprises in the Chinese market the brand war; just grow up to be a great impact on national brands. The last century, a little-known 80’s brand, not being registered by trademark, is to be acquired, squeeze, even if the residue is hard going down really developed very limited. Here a typical case, the last century 80s to early 90s, he worked in air conditioning sector hit wonders of the Warburg in 1998, was acquired Kelon, the subsequent decline in brand image is repeated.Brand strategy has been an increasing emphasis on domestic enterprises caused the government to support.Since the 80s of last century reform and opening up, China’s socialist economic construction has made remarkable achievements. From a planned economy to market economy era Chinese companies, brand management has grown out of nothing.Information, local governments at all levels of emphasis on brand-name, organization promoting the efforts, policiesmeasures have greatly enhanced Qinghai, Shenzhen, Wuhan, Ningbo, Shenyang and other cities on the Chinese famous enterprises incentives to 100 million, on Dali an 3 million Yuan, on brand-name companies have been cities for the 100000yuan reward-200000yuan..January 8th 2009 year to January11th,the 40th International Consumer Electronics Show(CES) in Las Vegas Venetian hotel opening. National enterprises in the CES, we achieve superior results.It is understood that this year there are 4000 people registered to participate in China CES, including manufacturers, media and spectators, in the exhibition hall, there are 327 exhibitors. Haier is the world’s most authoritative consumer electronics industry media “TWICE” named for the Chinese consumer electronics brand.3.The status of foreign brands in most sectors is still difficult to shakeHowever, we should also see the face of numerous products on the market, allows consumers blurted out genuinely few domestic brands. With the opening up further, to a number of big companies have to squeeze into the Chinese market, Chinese market, a time filled with “Sony”,“Coca-Cola”, “Rejoice”, “Benz”and various other international brands, many of these names foreign brands violently hitting the national brand in China .Although the appliance industry, led by Haier brand, “Konka”, “Changhong” , “TCL” and other domestic br ands have developed well, but with the “Sony” , “Panasonic”“Samsung” and other brands, they are still there competitive disadvantage; in the IT industry, “Lenovo” , “Founder” , “Great Wall” and the brand’s competitivenesshas improved significantly, but with Europe and the United States, Japan and other countries compared to, brand awareness is still insufficient; in Consumer Goods market, “P&G”, “Oliver”, “Henkel”, and other international companies have formed the three pillars.Third, the brand strategy implementation in China Problems and Errors Currently, Chinese brands have a huge international marker opportunity and space for international brands has been inevitable, but there are also brand building is not unsatisfactory.Our Enterprise Brand Building ProblemsFactors from the point of micro-enterprises themselves: there is a lace of technology development, brand competitiveness is not strong; brandpersonality, lack of innovation and development capacity; small-scale production and management, brand development lack of overall planning; ability of weak exports and international operations, Brand awareness is not strong; brand positioning is not clear, there is a large range of factors such as blindness. Speaking from the macro social factors: social mechanisms need to be improved, policies and regulations support the need to further strengthen the country’s industrial policy, export-oriented policies for different sectors play different role in the promotion and limitation, the financial environment for business investment capacity and market expansion ability and the important influence. The establishment of market system in China has for many years, despite a significant improvement but still not perfect, there still has not really adapt to the market economy, consumer psychology has not yet fully mature.2. The current situation of global economic integration, the error of the brand strategy implementation(1) Ignore the brand investment, profit-orientedBackground of economic globalization, international competition is increasingly reflected in the brand’s competition, the overwhelming majority of the modern world famous multinational companies with particular emphasis on the use of brand strategy, brand such a full range of output through the form of multinational corporations gradually occupation of the international market, it is no exaggeration to say that now, the brandhas achieved global strategic objectives of transnational corporations sharp weapon, is an important means to achieve capital expansion.Rome was not built in a day cold. Brand never be in the short term invented to be a long process of accumulation. Many enterprises do not clearly recognize this point, attempt to create a brand in a short time, but ignored the long-term planning and strategy.(2) Brand strategy is a systematicThe implementation of brand strategy is a systematic, enterprise strategy and the overall development of an important component of competitive strategy. The implementation of brand strategy is to rely on their overall quality and overall image enhancement, the need for scientific management idea and superb operational skills, but quit a few brand planner in this regard was particularly poor performance and immediate impact brand development, practical work in the emergence of many such errors: If that job is to create a brand to take a good name to the product, improve product awareness, or what the product packaging; good brand is drawing a satisfactory visual signs only; Advertising is the only way to cultivate well-known brands, inaddition to advertising in the media, big, the other no attention; scale enterprise product once formed, well-known brands on the naturally established; well-known brand is equivalent to high price, to be unrealistically improve the product price. Some companies even go further in the brand Wrong Operation not hesitate to give up theirown brand business, with foreign companies, brands, or to sell its own brand low-cost transfer, such as our present more than 20 million “three capital” enterprises, there 90% of the joint venture using the foreign brands; clean silver toothpaste factory in Ghuangzhou to 2 million yuan cheap to transfer to joint ventures and other brands, is one such outstanding example of the terrible consequences of today has become increasingly apparent-lost domestic enterprises own brand, product and intellectual property rights, national industrial competitiveness lie!(3) Product is the enterprise competitive advantage in the market can be quickly imitated by competitors, beyond, the brand is insurmountable, real and lasting competitive advantage comes from innovation, in order to “change” should be “status quo”Brand is the concentrated expression of the core competitiveness. The market is constantly changing face of any brand at any time to be out of danger. Too much emphasis on the existing achievements, do not attach importance to innovation, leading to a lot of brand-name “dismount”the major reason. Coca-Cola’s former chief marketing officer Sergio Zyman, “The br and is only the company logo products and services are different from competitors, is the most effective weapon to open up the market, excellent brand can make yourproduct stand out .”Products physical properties, quantity, price, quality, service is very easy to imitate competitors, Er brands, along with the product itself, also includes anattached product to cultural background, emotional, consumer cognition invisible things, so that enterprises Yong Yuan Li in the competition undefeated. Consumer awareness deciding the fate of the brand has a direct impact on consumer awareness. Brand is the difference between the market enterprise important symbols is the benchmark for consumer spending to brand as the core has become a corporate restructuring and reallocation of resources an important mechanism.Fourth, national enterprises in brand internationalization process of how to brand positioningBacked by science and technology, establish a “quality first, winning by quality” business philosophy, the brand’s fashion elements, the outstanding individualProduct quality is the cornerstone of creating brand. Competitiveness of their products performance in the competition for the brand, and brand competition while relying on the inherent quality of products. Growth for the brand through a brand is the quality of a brand in the market down are also in most of a problem because of the quality. Therefore, it can be said, quality is the brand of life depends.In addition, enterprises should learn from successful experiences abroad to enhance their design and development capability. Enterprises should dare to challenge the new technology revolution to create their own brand, and increase market competitiveness; we must work hard in thetransformation. Personalization trend in the world changes, the value of customer experience and the value of differentiationhas been directly determined to achieve the final product sales, personal services are indispensable!2. To strengthen marketing, improve brand awareness, brand strategy will be organically integrated in their overall strategy to promote the overall development strategyThe implementation of brand marketing is an important part of the strategy. By choosing the right marketing approach can be effectively used to brand a household name brand, expand market share. Brand strategy is not an isolated task, but the overall development strategy and business are closely related. A successful brand names more than just a brand its own thing, related to business management of all major strategic decision, these major strategic decisions were consciously carried out around the brand to expand.3. Follow the laws of the brand design, brand image, brand and accurate market positioning, brand performance and outstanding value emotional communicationBrand competition is not all-round competition; each brand has its own market position. The basic method is not positioning to create a novel or unique issues, but to manipulate what already exists in the heart, the eyes of potential customers to buy soon tapped desire to make it into consumerimpulse. Enterprises should take the market as guide, technology as a means to adapt to changes in its requirements, such as the establishment of information feedback system to collect information about changes in consumer, and constantly develop new products, provide consumers with personalized service, and meet the consumers to make their own in a good position in the competition.The world has entered the 21st century brand internationalcompetition, branding has become a new international language into millions of households. To establish the brand products in the market position establish a corporate image, is effective competition in the market means business. Brand is the core product; brand marketing is to defy the other. Enterprise management system must be adopted, technological innovation, and constantly improve the quality of products and services. At the same time to increase the international competitiveness of the strategic brand research and planning, and the comprehensive to enhance the brand’s international competitiveness. Most Chinese enterprises in the growth stage now, brand strength is weak, it is undoubted fact, however, based on industry, market and enterprise resources, while avoiding disadvantages, choose the best brand strategy is a wise choice. Such as is now more prevalent and has a well-known brand outside the company’s co-production, reverse merger; use the link strategy to redefine the brand image; with two or more brands collaborate effectively formed alliances to improve their social acceptance。
外文文献翻译-企业内部控制
外文文献及翻译THE CONCEPT OF INTERNALCONTROLSYSTEM: THEORETICALASPECTVaclovas Lakis, Lukas Giriūnas*Vilnius University, LithuaniaIntroductionOne of the basic instruments of enterprise control, whose implementation in modern economic conditions provide conditions for achieving a competitive advantage over other enterprises is the creation of an effective internal control system. In the industry sector, the market is constantly changing, and this requires changing the attitude to internal control from treating it only in the financial aspect to the management of the control process. Internal control as such becomes an instrument and means of risk control, which helps the enterprise to achieve its goals and to perform its tasks. Only an effective internal control in the enterprise is able to help objectively assessing the potential development and tendencies of enterprise performance and thus to detect and eliminate the threats and risks in due time as well as to maintain a particular fixed level of risk and to provide for its reasonablesecurity .The increasing variety of concepts of internal control systems requires their detailed analysis. A detailed analysis of the conceptions might help find the main reasons for their increasing number. It may also help to elaborate a structural scheme of the generalized concept of internal control. Consequently, it may help decrease the number of mistakes and frauds in enterprises and to offer the precautionary means that might help to avoid mistakes and build an effective internal control system.The purpose of the study: to compile the definition of the concept of internal control system and to elaborate the structural scheme of the generalized conception for Lithuanian industrial enterprises.The object of the research: internal control.To achieve the aim, the following tasks were carried out:to examine the definitions of internal control;to design a flowchart for the existing definitions of internal control;to formulate a new internal control system definition;? to identify the place of the internal control system in a company’s objectives and ? its management activities.Study methods: for the analysis of the conceptions of control, internal control, theconcept of internal control system, systematic and comparative means of scietific methods of analysis were used.1. Research of control conceptionAccording to J. Walsh, J. Seward (1990), H. K. Chung, H. Lee Chong, H. K.Jung (1997), control may be divided into two types – internal and external controls those might help to equalize authority or concerned party‘s attitudes to some certain organization control. Internal control involves the supreme enterprise control apparatus and enterprise shareholders, whereas external control might be defined as the power in the market or branch, competitive environment or state business regulation. Such analytical division is essential when analysing industrial or other enterprises, because this attitude to control makes it more specific and properly defined.The identification of an appropriate primary theoretical base is an important task in forming the structure of knowledge about the study subject. Appropriately selected conceptions enable to elucidate the essence of the processes, to characterize them and to realize their interplays and interaction principles. Conceptions may be defined as a summation of empirical cognition which transforms practically achieved results into conceptions. The above ideas might be taken as abstractions and lead to an ungrounded conclusion, and through conceptions the reality might be lost. Operating with more than one conceptions allows to form a universal opinion about the reality. Noteworthy, when operating with conceptions an optimal agreement might be found between theory and practice: using the common point of contact –conceptions –a theorist and a practician will always find the way and understand one another.The main problem of internal control is related to the definition of control conception and the identification of the place of internal control in an organization. Constant changes of the extent, functions and roles of internal control enable to form acommon definition of internal control and to identify its place in an organization.Analysis of the concept of internal control and its interpretation are essential for assessing the internal control system, because the conception of control is widely used not only in scientific research, but also in the daily activities of an enterprise; therefore the same conception might have a lot of various meanings and interpretations. Analysis of the concept provides conditions for the further research, because it is impossible to form a model of internal control assessment if the research object is unknown. A lot of definitions and variations of control can be found in thepublications by Lithuanian and foreign scientists and in public information sources. For example, in the Dictionary of International Words (2002), control is defined as: supervision, inspection of something; comparison of actual and required ? conditions; an enterprise or a group of people that control the work and responsibility of other ? enterprises or groups of people;maintenance of something.?In addition to the above seven internal control, and documentation control. Performance control and worker quality control, etc. The new system of accounting supervision system on the unit interior, the main contents of the internal control system.On the other hand, in the specialized Dictionary of Economic Terms (2005), control is defined as a performance with a definite influence on the management of an enterprise, as rights based on laws and contracts that involve proprietary rights to the whole property or its part, or any other rights that enable to exert a significant influence on the management and performance of an enterprise, or state supervision. Even in common information sources the definitions of control are formulated differently, although the common meaning is quite similar. Analysis and practical studies of Lithuanian scientists’ works enable to state that there is no one solid concept, definition or description of control. For example, E. Bu?kevi?iūt? (2008) says that when control is more particularly defined, its rules and requirements are described in more detail, it becomes more effective, more specific, more psychologically suggestive, it gives more freedom limits of choice for supervisors and less possibilities of lawlessness for people under control when. Identifying the object of the research, it should be noted that different definitions of control are given in scientific studies by Sakalas, 2000; Navickas, 2011; Katkus, 1997; Bu?kevi?iūt?, 2008; Drury, 2012; Bi?iulaitis, 2001; Lee Summers, 1991; Patrick, Fardo, 2009; Spencer, Pickett, 2010; Gupta, 2010 and other Lithuanian and foreign scientists (see Fig. 1).The different conceptions and their interpretations indicate that there is no solid opinion about how to define control, and even scientists and practicians themselves do not agree upon a unified definition or description of control or the conception of internal control and its interpretations. In scientific literature, different interpretations of control conceptions are usually related to different aspects of this conception, and their meaning in different situations may be defined in different ways depending on the situation and other external factors. According to A. Katkus (1997), C. Drury (2009), R. Bi?iulaitis (2001), D. R. Patrick, S. W. Fardo (2009), K. H. S. Pickett (2010), during a long-term period control is usually related to achieving the alreadysettled goals, their improvement and insurance. In other information sources (Dictionary of International Words, 2002; Sakalas, 2000; Bukeviiūt, 2008; Lee Summers, 1991) control is emphasized as a certain means of inspection which provides a possibility to regulate the planned and actual states and their performance. Despite these different opinions, control might be reasoned and revealed as a traditional function of any object of control, emphasized as one of the main self-defence means from the possible threats in the daily performance of an organization. There is also a more modern approach. For example, V. Navickas (2011) and P. Gupta (2010), presenting the concept of control, name it not only as one of the main factors that influence the organization’s performance and influences its management, but also as one of the assessment means of the taken decisions and achieved values. Such interpretation of the conception of control shows the main role of control. For example, R. Kanapickien? (2008) has analysed a big number of control definitions and says that only an effective and useful control should exist in an enterprise because each enterprise tries to implement its purposes and avoid the possible losses, i.e. mistakes and frauds. According to J.A. Pfister (2009), there are several types of control, and they can be grouped into strategic, management, and internal control. Thus, different researchers give different definitions of control, their descriptions have different goals, but different control definitions lead to numerous variations in the analysis of the conception of control. Thus, to create an effective control, the presence of its unified concept becomes a necessity and the basis for ensuring an effective control of the organization’s performance. The existence of different conceptions of control also indicates that there might be different types or kinds of control.2. The conception of internal controlHistorical development of internal control as individual enterprise system is not as broad as other management spheres in science directions. The definition of internal control was presented for the first time in 1949 by the American Institute of Certificated Accountants (AICPA). It defined internal control as a plan and other coordinated means and ways by the enterprise to keep safe its assets, check the covertness and reliability of data, to increase its effectiveness and to ensure the settled management politics. However, the presented definition of control concept has been constantly improved, and nowadays there is quite an extensive set of conceptions that indicates the system of internal control as one of the means of leadership to ensure safety of enterprise assets and its regular development. In 1992, the COSOmodelappeared; its analysis distinguished the concepts of risk and internal control. Nnow, the concept of internal control involved not only accounting mistakes and implementing means of their prevention, but also a modern attitude that might identify the spheres of control management and processes, and also a motivated development of their detailed analysis. The Worldwide known collapses of such companies as Enron, Worldcom, Ahold, Parmalat and others determined to issue in 2002 the Law of Sarbanes–Oxley in the USA, in which attention is focused on the effectiveness of the enterprise internal control system and its assessment. Such a significant law as that of Sarbanes–Oxley has dearly show that not only the internal control system must be concretized and clearly defined, but also the means of implementing the internal control system and assessing their effectiveness must be covered. The concept of internal control was further improved by such Lithuanian and foreign scientists as A.Сонин(2000), D. Robertson (1993), M.R. Simmons (1995), I. Toliatien? (2002), V. Lakis (2007), R. Biiulaitis (2001), J. Mackeviius (2001) and the international scientific organizations COSO, INTOSAI, CICA, IT Governance Institute.A comparative analysis of the introduced concepts of internal control shows that the usage of the concept of internal control is quite broad as it is supposed to involve the performance not only of the state, but also of the private sector. Although the conception of internal control is defined in different ways emphasizing its different aspects, the essential term still remains the same in all authors’ definitions: internal control is the inspection, observation, maintenance and regulation of the enterprise’s work (see Fig. 3.).It should be also be mentioned that the system of internal control may be defined in different ways every time. For example, R. T. Yeh and S. H. Yeh (2007) pay attention to the fact that usually such values as honesty, trust, respect, openness, skills, courage, economy, initiative, etc. are not pointed out, although they definitely can influence not only the understanding of the concept of internal control, but also its definition, because in different periods of time and in different situations it can obtain slightly different shades of meaning. Control and people, and values produced by people or their performance are tightly connected; consequently, internal control must be also oriented to the enterprise’s values, mission and vision; it does not matter how differently authors define the conception assessment limits: significant attention must be paid not to internal control itself, but to the identification of its functions andevaluation. Mostly internal control is concerned with authority management tools that help to control processes and achieve enterprise goals (COSO, 1992; Сонин, 2000; INTOSAI, 2004; CobiT, 2007; Toliatien?, 2002; Coco, 1995).C.J. Buck, J.B. Breuker (2008) declare internal control as a mistake detecting and correctingsystem; although J. Mackevi?ius (2001) and R. Bi?iulaitis (2001a) state that internal control is defined as a summation of certain rules, norms and means, actually such definitions are identical, but internal control must be related to safety, the rational use of property and the reliability of financial accounting.Results of a comprehensive analysis of internal control enable to state that, although different authors give different definitions of internal control, there are still some general purposes of the system of internal control, aimed, to ensure reliable and comprehensive information, to protect the property and documents, to enssure an effective economic performance, observation of accounting principles and presentation of reliable financial records, obeying laws and executive acts, enterprise rules and the effective control of risk. Analysis of concept of internal control, presented in both foreign and Lithuanian literature enables to formulate its generalized definition: the system of internal control is part of enterprise management system, which ensures the implementation of its goals, effective economic and commercial performance, observance of accounting principles and an effective control of risks, which enables to minimize the number of intentional and unintentional mistakes and to avoid frauds in the process of enterprise performance, made by its authority or employees.The internal control is an important symbol of modern enterprise management, through the practice of the conclusion is: to control is strong, weak, without control is controlled, disorderly. The new regulations "accounting law 27 units shall establish and perfect the system of supervision unit interior accountant. Unit interior accountant controls on the execution, the internal control is.The internal control is the formation of a series of measures to control functions, procedures, methods, and standardized and systematized, make it become a rigorous, relatively complete system. According to the control of the internal control can be divided into different purpose accounting control and management control. Accounting control and protection of assets is safe, the accounting information authenticity and integrity and financial activities related to the legitimacy of control, Management control means to ensure operation policy decision, implementation ofbusiness activities and promote the efficiency and effectiveness, and the effect of the relevant management to achieve the goals of control. Accounting control and management control and not mutually exclusive, incompatible, some control measures can be used for accounting control, and can also be used to control.The goal is to ensure that the internal control unit operations efficiency and effect, safety, economic information of assets and financial reports of reliability. Its main functions: one is to achieve target management policy and management, Second is the assets of safety protection unit is complete, prevent loss of assets, Three is to guarantee the business and financial accounting information authenticity and integrity. In addition, the legitimacy of the financial activities within the unit is the internal control goals.Good, although the internal control to achieve these goals, but whether the internal control design and operation, it is not how to eliminate its inherent limitations. This limitation must also be clear and prevention. Main show is: (1) the limited by cost benefit principle, (2) if the employee has different responsibility ignore control program, misjudgment, even the collusion, inside and outside, often cause in fraud internal control malfunction, (3) management personnel abuse, and to set up or Passover control of internal control ignored, also can make the establishment of internal control non-existing.The internal control system in a company must cover and help to properly organize and control the entire activity of the company; thus, according to majority of authors, internal control is all-inclusive activity in financial and management accounting, as well as in the strategic management of projects, operations, personneland the total quality management. However, the most important thing is that internal control should not only cover the entire activity of the company, but also take into account its objectives, goals and tasks in order to make its economic-commercial activity as effective as possible. Analysis of scientific literature in the field shows that it is important not only to predict the particular areas of internal control and interrelate them, but also to stress that the most important objective of internal control is the effective management of risk by identifying and eliminating errors and frauds inside the company. Therefore, the concept of internal control offered by the authors covers a company’s areas of activities, its tasks and objectives; also, it provides for the main goal – an effective risk management.Despite the quantitative indicators used for goal assessment, each enterprise and especially extractive industry enterprises where attention should be focused onavoiding mistakes and fraud should elaborate and introduce a really effective and optimal system of internal control and accounting so as to strengthen its position in the market and optimize profitability.ConclusionsThe analysis of control definitions has shown that rather wide variations of definitions and their interpretations prove control to be a wide concept, mainly due to the fact that control has quite many different aspects and its meaning in different situations may be also defined differently.Nevertheless, there are still some general aspects of the system of internal control, which include ensuring reliable and comprehensive information, protecting the property and documents, to ensure an effective economic performance, keeping to the principles of accounting and presenting reliable financial records, obeying laws and executive acts, enterprise rules and ensuring an effective control of risk.As a result of the study, the authors present an inclusive and generalizing definition of internal control: the system of internal control is part of the enterprise management system that ensures the implementation of the enterprise’s goals, its effect ive economic-commercial performance, observance of accounting principles and an effective control of work risks, which enables to minimize the number of intentional and unintentional mistakes, and to avoid frauds in the process of enterprise performance, made by its authority or employees.中文翻译：内部控制制度：理论研究拉基斯，卢卡斯维尔纽斯大学，立陶宛引言企业控制的基本工具之一，建立一个有效的内部控制制度，为现代经济条件下企业获得竞争优势提供了条件。
企业可持续发展研究外文文献翻译2019年译文3000多字
文献出处：Bansal P. The Study of Enterprise sustainable development[J]. Strategic management journal, 2014，26(3): 197-218.（声明：本译文归百度文库所有，完整译文请到百度文库。
）原文The Study of Enterprise sustainable developmentBansal P.AbstractWith the deepening of the economic and social sustainable development research, enterprise sustainable development has become an important topic which cannot be ignored. Sustainable development of the enterprise not only for enterprise sustained, stable and healthy development, prolong the life of enterprise, but also for the enterprise development and the improvement of the natural environment, social development unification. This article obtains from the significance for the sustainable development of enterprises, analyzes the key factors for the sustainable development of enterprise, puts forward the countermeasures for the sustainable development of enterprises.Keywords: Enterprise sustainable development; The key factors; CountermeasuresIntroductionEnterprises in the process of development, adhere to continuous innovation in order to maintain their vitality and competitive advantage, increased market share and profit growth are guaranteed, at the same time, inside the optimize allocation of resources, on the basis of and adapt to changing external environment, reasonable use of natural resources and energy, continue to increase profits and expand the scale of enterprises, realize the strategic target of enterprise sustainable development.Enterprise sustainable development is the objective requirement of the sustainable economic development. Human to sustainable survival and development,it has to ensure that the whole society and the harmonious unification of nature, the material wealth as the growing, also want to ensure the sustained use of natural resources and energy. Sustainable development is the inevitable requirement of human society. In this case, as a separate economic unit of every enterprise should walk the road of sustainable development, in order to ensure the realization of the sustainable economic development. Enterprise sustainable development is the assurance of long-term economic benefits. Enterprise only by following the path of sustainable development and rational utilization of all kinds of natural resources and human resources, coordinate internal and external environment, not blind expansion, will be in a long period of time to achieve good economic benefits. Enterprises sustainable development can make whole life extension. Research has shown that a sustainable development strategy of enterprises generally live longer than other companies. Investigate its reason, the path of sustainable development of enterprises in the innovation vigor and vitality, all kinds of resources are not consumed in the short term, hence leading to the long-term development of enterprises.The key factor for the sustainable development of enterprisesEnterprise core competitiveness is an important support for the sustainable development of enterprises. Enterprise core competitive ability is to point to in the design, research and development, production, management, marketing, services in one of two or several links such as much better than competitors and not easily by imitating and to a unique ability to meet customer needs. In terms of its essence, the enterprise core competitive ability is a kind of unique ability beyond the competitors. It is mainly manifested in the following aspects: first, the enterprise core competitive ability is a kind of innovative ability; Second, the enterprise core competitive ability is shown by a unique corporate culture; Third, the enterprise core competitiveness is a continuous learning ability; Fourth, the enterprise core competitive ability is shown by a strong practical ability.The unity of innovation and control is an effective guarantee for the sustainable development of enterprises. Creativity refers to the enterprise in the face of all kindsof market competition and market opportunities, the actual performance inside and outside at the right time of the production and business operation element to the whole and to achieve optimal state, realize the value of additional capacity. Control refers to the state laws and regulations, social ethics, morality and culture, the specification of the enterprises that have an impact on the survival and development of the ability of an orderly and related factors in the desired state .Here related factors including the realistic and potential of various favorable factors and unfavorable factors. Desired state refers to give full play to the advantage of the role of the enterprise, to eliminate or weaken the influence of unfavorable factors to the enterprise effectively. A long with the rapid development of knowledge economy era, innovation has become the drive for the sustainable development of the enterprise. Have high innovative enterprise only in constant innovation activity is likely to achieve the goals of sustainable development. But enterprise's innovation activities should be carried out under effective control, otherwise there will be a short-term behavior, affect the implementation of the strategy of long term and sustainable development. The reason is that in terms of corporate structure, will tell from static arrangement reflects the control of enterprise structure, will tell from dynamic change reflects the innovation of the structure, enterprise structure optimization must pay attention to the unification of innovation ability and control ability; In terms of ability, innovation ability and control ability itself is two important competence, enterprise competence, including core competitive ability get promoted and transformed to surpass the necessary condition to the opponent's real competitive advantage is to insist on the unification of innovation ability and control ability. Therefore, only to realize the unity of innovation and control, the enterprise can achieve the goals of sustainable development.Timely to explore new leading business plays an important role in the sustainable development of the enterprise. Every enterprise has its own main business scope. Within this range, the enterprise continually expand the scale of production, to increase the number of products, improve the level of earnings, meet the needs of the enterprise survival and development. But in different period, due to the environment and article A change will make different industry average profit level of change. Thischange will happen to the dominant business, leading to lower corporate profits, to influence the survival and development of the enterprise. Under the guidance of sustainable development thought, the enterprise should be visionary, as soon as possible to foresee the possibility of adverse situation, according to the actual conditions of actively explore new business areas and guarantee the stable improvement of enterprise overall level of profitability, to ensure the continuous development of enterprises.Enterprise's development and the improvement of the natural environment, the development of the society harmony. Is an important part of the sustainable development of enterprises. The sustainable development of enterprises must pay attention to the enterprise's economic benefits and environmental benefits, resource benefits and social benefits of harmonious and unified. The sustainable development of the enterprise is and the improvement of the natural environment, society complement each other, each other relies on. Enterprise only in the period of the natural environment is superior to the long-term development, in a serious pollution, resource depletion of the environment, the enterprise has lost the basis of the survival and development. Relations between sustainable development and the development of the society. Enterprise only attaches great importance to the social benefit fully, can make your own brand benefit, intangible assets value, to have a healthy and long-term development.The countermeasures for the sustainable development of enterprises Construction of learning organization, earnestly carry out large-scale learning activities. Learning is the foundation of innovation, that is the role of innovation. In the rapid development of market economy and knowledge economy era, enterprises should constantly learning new ideas, new knowledge, new skills, to gradually form their own new ideas, new ideas, new thinking, new methods, and then implement including knowledge innovation, technology innovation, management innovation, market innovation, innovation target. Obviously, learning to improve the innovation of the enterprise. Study on improving the enterprise's innovation at the same time, alsoenhanced the control of the enterprise. Through learning can be more rational to take control of the enterprise, the enterprise's innovation activities and the production and business operation reasonable norm, promote orderly and healthy development of enterprises. Therefore, learning to make enterprises reached the unity of innovation and control. In addition, the study or improve the basis of enterprise core competitiveness. From these two aspects of meaning, study the sustainable development of the enterprise has a huge role. Enterprise's learning should be a kind of comprehensive, useful knowledge and skills should learn as much as possible; Enterprises should also is a kind of all the members of the learning, should learn from decision makers to ordinary employees. In order to achieve these goals, the enterprise should do well the construction of learning organization work. If you want to build the learning organization, to look for a learning entrepreneur, to build a good strong learning control system. Only in this way, can give full play to the role of the study, the enterprise sustainable development.Excellent enterprise culture. Enterprise culture is gradually formed by all the staff identity, follow the ethics of this enterprise characteristics, value orientation, the sum of spirit of enterprise, the development direction. Excellent enterprise culture refers to the value of the enterprise, the enterprise unique, difficult to imitate, has huge cohesive force of enterprise culture. The mechanism of action of excellent enterprise culture in the following aspects. First, the good enterprise culture influence of personal preference, we tend to be more common % "the current core business. Cultivate good enterprise current core industry profitability, what competitive advantages and development speed has a great influence on enterprise's core competitive ability, has the high level, if the above several aspects necessary to the enterprise core competitive ability of ascension has great role in promoting. At the same time, the full development of the core business is to develop the foundation of the new leading business. Based on the above two aspects, the enterprise should mobilize resources and manpower advantage, ready to do the foundation work of real core industry, seize the opportunity of the development of the core industry, pays special attention to the fist products production and marketing, to expand its marketshare, through these to build enterprise the core of the current industry, promoting the sustainable development of enterprises.Timely exploit new leading business enterprise. Exploring the new main business areas of enterprise is of great significance to the sustainable development of the enterprise, therefore, must complete the following work. First of all, build good enterprise information system, timely grasp the market change and the change of industrial structure, looking for new business areas. Second, perfect the evaluation of their own strengths and abilities, explore new leading business development direction. Look for these possible external factors such as the development direction and the market demand of combining site, ready to material and technology, ripe is developing rapidly. Again, actively introduce talents for enterprises to explore new main business areas to lay a solid foundation of human resources.译文企业可持续发展研究巴塞尔摘要随着经济和社会可持续发展研究的深入，企业可持续发展已成为不可忽视的重要课题。
企业员工培训外文翻译文献
企业员工培训外文翻译文献(文档含英文原文和中文翻译)1.Literature ResearchTraining and developmentThe meaning of Training and developmentTraining and development is the means to carry out certain business organizations and the need for investing in human capital, using a variety of ways to carry out the purpose of staff in a planned training and training management activities, and its goal is to enable staff to update knowledge and develop skills, improve staff motives, attitudes and behavior to adapt to the new requirements of enterprises, their current win better work or higher levels of job responsibility, thus contributing to the improvement of organizational efficiency and organizational goals.The development of training and developmentWe all know that general education can only provide some basic low-level professional knowledge and skills. Face of large-scale enterprise development, the need for a number of skills training in order to enable staff to achieve continuous business development. Therefore, the organization in order to raise labor productivity and personal satisfaction for professional, direct and effective for the organization of production and management services, the Government has implemented a variety of methods, types of organizations to carry out investment activities in education and training.U.S. economist and Nobel Laureate in Economics, Schultz found that simply from the natural resources, physical capital and labor's point of view, can not explain all the reasons for increase in productivity, capital and wealth as a form of conversion ofpeople's knowledge and abilities are decisive reasons for social progress. But it was not the acquisition cost, it needs to be formed through investment, training is an important investment in such a form..The level of training and developmentThe main groups of the organization of training, corporate training is to organize all the staff, staff positions held as a result of different orientation training with a variety of characteristics. In general, the main is divided into three categories: First, the decision-making level, and the other is management is the operation of three layers. The main contents of training and developmentOrganization of training content and structure is inherent in the specific form of training, thus the development of the company Training content, and organization must be the cause of progress, development strategies and goals, but sometimes in order to adapt to organizational changes in the external environment, but also training in the use of some emergency measures. Therefore, as the contents of the structure of training should be long-term development of the organization of production with the current combination of common training content into the enterprise.Period of training and developmentDivided by time period, training can be divided into long-term training and short-term training, long-term training of more general scheme, there is a strong purpose; by training, job training and can be divided into two full-time training; by the training system, organizations can be divided into the training system and training system for the two organizations, with the training system, including basic training, the applicability of training, day-to-day training, individual training and training objectives; the training system organizations, educational institutions, if divided, can be divided into for three categories: full-time college and the recognition of higher education institutions, local governments and administrative departments of education and training institutions, the use of community resources to schools.Source of funding for training and developmentOrganization of training funds mainly come from two ways: First, the source of the organization, mainly referring to organizations and staff training costs assessed;second is the raising of funds, first of all by the Government through taxes levied training, and then by the state organizations, social enterprises to co-ordinate the funding sponsorship.The economic benefits of training and developmentAs the organization and implementation of staff training to improve skills and to mobilize the enthusiasm of the production, so under the same conditions of employees to create more effective. The increase in the efficiency, can be used in two ways: direct and indirect calculation method of calculation.In the course of training, trainees should pay attention to the learning curve and information feedback, trainees listen to timely information that can help organizations improve the effectiveness of future training, to reduce unnecessary expenditures.In the training market, there are different styles of lecturers, there are different types of courses, some courses are developed by their own lecturers, some courses are foreign agents, and some courses are designed by companies. Training curriculum design is the first step in the design of different ways to use the curriculum, lecturers say is different, the final results of the training are different. Determines the script as a drama, the curriculum design is the first step in training, but also determines the effectiveness of courses.The cost of trainingEducation and training primarily on the basis of the level of information as well as the size of, the higher the level of information and larger, then the lower cost.Effective cost control is in fierce competition in the market of the basic elements of success. However, the absolute cost control is not just the cost of compression, the need to establish a scientific and reasonable cost analysis and control system that allows business managers have a clear framework for the company's costs, profitability in the right direction and decision-making, internal decision-making enterprises key support to radically improve the situation of the cost of doing business and thus truly effective cost control.8 kinds of employee training forms1, the teaching method: the training of the traditional way to use up the advantage ofconvenient, easy to control the whole process of training. The disadvantage is that a one-way transmission of information, poor feedback effects. Some of these notions are often used for training knowledge.2, audio-visual technology law: adoption of modern audio-visual technology (such as projectors, DVD, VCR and other tools), training of staff. Advantage of the use of visual and auditory perception of the way of clear-cut intuitive. However, feedback from students and practice less, and the cost of production and the purchase of a high content of easily outdated. It is used for business profiles, to impart training skills, conceptual knowledge can also be used for training.3, to discuss the law: In accordance with the complexity and operation cost of the procedure can be divided into the general panel discussions and seminars in two ways. Lectures, seminars and more in the main, or after the half-way to allow students and lecturers communicate. Advantage of multi-directional transmission of information, compared with the teaching of good feedback effects, but higher cost. The panel discussion is characterized by law, when the exchange of information for multi-directional transmission, the participation of students with high, low-cost. Used for the consolidation of knowledge, analysis of the training of students, problem-solving skills and the ability of human interaction, but the training of teachers on the use of the higher.4, case study method: the training of clients, through to the relevant background information, to find a suitable solution. The use of low-cost, effective feedback can be an effective analysis of the training of students problem-solving abilities. In addition, training in recent years studies have shown that the case, discussion can also be used for the training of knowledge category, and better.5, role-playing method: training grant to train teachers in the work of the design of which play a role in the training of teachers and other students in the students after performing the appropriate comments. As a result of multi-directional transmission of information, feedback effects, and practical, and low-cost, and thus more capacity for human relations training.6, self-learning method: This approach is more suitable for the general concept ofknowledge, with emphasis on adult learning as a result of experience and understanding of the properties, so that a certain learning ability and self-conscious students is both economical and practical approach, but this method There are also deficiencies in poor supervision.7, group interaction law: also known as sensitivity training. This method is mainly applicable to the management of interpersonal and communication training. Training to enable trainees to experience activities to enhance their ability to deal with interpersonal relationships. The advantage is improved interpersonal relationships and communication skills, but its effects depend on the level of teacher training.8, Network Training Act: is a new type of computer network information on training methods, greater input. However, due to the use of flexible and distributed learning in line with new trends, focus on training students to save time and costs. Large amount of information in this way, new knowledge and new delivery concepts have obvious advantages, it is more suitable for adult learning. Therefore, for the strength of the popular business, training and development is an inevitable trend.The classification of training methods1. Smile Training: to serve the people, through a variety of special events, a speech full of passion, as well as recognition of participants, so that participants feel that the training process very interesting.2. Hands-On Training: First of all new workers need to perform their work after the observation, and then, through long experience with those who mentor or work colleagues together, to digest, absorb and purpose of the skills.3. Instrument Training: Through a standardized, there is no organization or organizations for the work of the evaluation tools tailored to obtain the relevant skills and their knowledge and information.4. Objective--Based Instuction: including a structured, guiding the training design, the focus is to better the implementation of a work, the incumbent must learn the specific knowledge and skills.5. Enterprises House: by inviting trainers to a series of staff training.6. Public courses: to participate in short-term training courses, job-related enterprisesfor the delivery of the staff to learn the relevant short courses, you can end the cost of provincial and corporate training people in different positions and better training.7. The professional training courses: there is a similar human resources MBA classes, classes, director of the long-term nature of these high-end training courses, a set of professional knowledge into the system, it is time to start the use of industry and better facilitate the incumbent charge.The role of training and developmentEmployee training, as the ability to directly raise the level of managers and staff skills, providing new ideas, knowledge, information, skills, competence and professional growth of employees, the fundamental spirit of innovation and an excellent way to approach is the most important human resources development, investment in physical capital than the more important investment in human capital. With China's accession to the WTO and the world economic integration, business has never been as great importance to training. In this paper, some personal views on the training to the training of innovative enterprises.1. Training - business to take offEffective training, in fact, is to enhance the competitiveness of our business process. In fact, the effect of training does not depend on the individual trainees, but the contrary, the business organization as a state of organisms, plays a crucial role. Good-to-business benefits of training four points:(1), training to improve staff-to-business sense of responsibility sense of belonging and ownership. On businesses of employee training more fully, more attractive to employees, human resources can play a more high-value-added, so as to create more effective business. Data showed that Pepsi-Cola Company of Shenzhen's 270 employees 100 to conduct a survey, almost all of these people participated in the training. Of which 80% of the staff for their work expressed their satisfaction with 87% of employees are willing to remain in the company. Training not only improved the skills of workers and trade unions to raise awareness of their own values, goals fora better understanding.(2), training to promote the business and employees, management and staff level oftwo-way communication, enhance cohesion and cohesiveness, excellent shape corporate culture. Many enterprises have taken training and commissioned their own training methods. Training to do so easily into the corporate culture, because culture is the soul, it is a core value for all employees of the education enterprise micro-cultural system. Enterprise management and staff agree that corporate culture will not only take the initiative to study scientific and technological knowledge and skills to master, but also would enhance a sense of ownership, quality awareness, sense of innovation. So as to nurture their professionalism, innovation and social responsibility to develop all levels of scientific and technological knowledge self-consciously to create a favorable atmosphere for the invention, enterprise IT professionals will grow, enterprise technology development capacity will be increased. More papers in business management "Maoshan under the" Find.(3), training can improve the overall quality of employees, increase productivity and service levels, establish a good image of enterprises, and enhance the profitability of the business. U.S. authorities monitoring, training return on investment of around 33% generally. The United States in the analysis of large-scale manufacturing companies, the company obtained from the training rate of return of up to about 20% -30%. Motorola annually to all employees with at least 40 hours of training. Survey: 1 U.S. dollars per Motorola training fees can be in 3 years to achieve the production efficiency of 40 U.S. dollars. Motorola believes that the quality of good corporate employees have been through technical innovation and economical operation of the company has created four billion U.S. dollars of wealth. Training Motorola's huge investment in training revenue shows the importance of the enterprise.(4), to adapt to market changes, enhance the competitive edge of the reserve forces training enterprises, enterprises operating Yong-Ji vitality. To put it bluntly the competitiveness of enterprises is a competition of talents. Growing wise entrepreneurs realize that training can not be ignored is the development of the "people investment" is to enhance the "hematopoietic" a fundamental way. A study by the United States show that technological innovation is the best investment ratio 5:5, that is, "people investment" and 50% of hardware investment. People-oriented soft-technologyinvestments, the role of the machinery and equipment investment in the hardware technology, doubled the effectiveness of output. Equipment in the same conditions, the increase in "people" to invest up to 1 vote in the middle of the input-output ratio of 8. Promote technological innovation in developed countries not only pay attention to the introduction of machinery and equipment upgrading of the hardware inputs and so on, and pay more attention to improve people's quality as a major objective in the soft technology. Facts have proved that talent is the primary resource, with first-rate talent, we can develop a first-class products, to create first-class performance, enterprises can be competitive in the market in an invincible position.The principles of training and developmentIn order to ensure the direction of training and development will not deviate from the target organizations & companies need to develop basic principles and be guided by them. Specifically include the following:1. Strategic principlesEnterprises must be staff training and development on a strategic level to understand. Bring immediate relief and some staff training, staff will soon be reflected in performance on; some may be obvious after a number of years in order to receive the results, especially for training managers. Therefore, many companies see training as an input but not output to "lose money" transactions, the current emphasis is often placed on the interests of the arrangements, "No admittance except on business" to attend training, and in genuine need of trained personnel due to the heavy task and can not leave. The results on the knowledge there will not use or do not have the "training of specialized households" to make the training a real input into not only the output of the "loss" transactions. So & business strategy must establish the concept of & in accordance with the objectives and strategies for enterprise development the development of training plans, training and development and business in close connection with the long-term development.2. Theory with practice and apply what they have learned the principles ofStaff training should be targeted clear, from the practical & the needs of closely integrated with the job characteristics, and training targeted at their age, knowledgestructure, the capacity of the structure, thinking the situation closely with the aim of training staff with the necessary skills to to complete the work, and ultimately to increase the economic benefits of services. Only in this way in order to receive effective training in order to improve efficiency.3. Knowledge and skills training and corporate culture principle of trainingThe content of training and development, in addition to cultural knowledge, expertise, professional skills training should include the ideals, beliefs, values, moral values, such as the contents of such training. While the latter also with business goals, corporate culture, enterprise system, enterprises such as the fine tradition of combining so that employees in all respects to comply with the requirements of enterprises.4. Full training and focus on the principle of combiningFull training is planned, step-by-step on-the-job training of all staff, which is to improve the quality of the only way for all staff. In order to improve the rate of return on investment of training, training must focus on enterprises that have a significant impact on the rise and fall of management and technical backbone, especially in senior management, is also promising the echelon personnel, should be training in a planned way and development.5. The effect of feedback training and strengthening the principles ofThe effect of feedback and training is indispensable to strengthen the important link. Training effect of feedback refers to the training staff after the inspection, its role is to consolidate the skills of their staff in the use, in time to correct errors and deviations feedback more timely, accurate & training the better. Refers to as a result of enhanced feedback and training personnel on the incentives or penalties. Its purpose is to reward the one hand, to receive training and obtain the performance of staff, on the other hand, is to strengthen the training of other staff awareness training has been further enhanced the effect.翻译:培训与开发1、培训与开发的定义员工培训是指一定组织为开展业务及培育人才的需要，采用各种方式对员工进行有目的、有计划的培养和训练的管理活动，其目标是使员工不断的更新知识，开拓技能，改进员工的动机、态度和行为，是企业适应新的要求，更好的胜任现职工作或担负更高级别的职务，从而促进组织效率的提高和组织目标的实现。
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1.功能翻译理论在中国企业网站英译中的应用研究--以企业简介为例
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∙[6]文体与翻译[M]. 中国对外翻译出版公司, 刘宓庆著, 1998
2.类型与策略:功能主义的翻译类型学
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