Capital Management in Enterprises
企业财务管理基础知识英文版
The income statement includes items such as operating income, operating costs, taxes and surcharges, period expenses, operating profit, and total profit. Through these data, the profitability and operating efficiency of the enterprise can be understood.
Fundamentals of Enterprise Financial Management
CATALOGUE
目录
Overview of Enterprise Financial ManagementFinancial statements and analysisCapital budgeting and investment decision makingFundraising and Capital Structure ManagementWorking capital management
Financial ratio analysis: By calculating various financial ratios, such as current ratio, quick ratio, inventory turnover ratio, accounts receivable turnover ratio, etc., evaluate a company's debt paying ability, operating ability, and profitability.
关于外国投资者并购境内企业的规定(2009年版)(中英文对照版)
关于修改《关于外国投资者并购境内企业的规定》的决定商务部令2009年第6号为保证《关于外国投资者并购境内企业的规定》与《反垄断法》和《国务院关于经营者集中申报标准的规定》相一致，对《关于外国投资者并购境内企业的规定》作如下修改：一、删除第五章“反垄断审查”，在“附则”中新增一条作为第五十一条，表述为：“依据《反垄Provisions on Merger and Acquisition of Domestic Enterprises by Foreign InvestorsMinistry of Commerce Order No. (2009) 622 June 2009For the purpose of ensuring the consistency between the Provisions on Merger and Acquisition of Domestic Enterprises by Foreign Investors and the Anti-monopoly Law and the Provisions of State Council on Declaration Threshold for Concentration of Business Operators, the Provisions on Merger and Acquisition of Domestic Enterprises by Foreign Investors is amended as follows:1. Chapter 5 “Anti-monopoly Examination” shall be deleted, an additional article shall be added as Article 51 in the “Supplementary Provisions” to read as “Pursuant to断法》的规定，外国投资者并购境内企业达到《国务院关于经营者集中申报标准的规定》规定的申报标准的，应当事先向商务部申报，未申报不得实施交易。
企业负债经营的问题与对策外文文献翻译
IntroductionWith the rapid growth of the global economy, many enterprises have resorted to borrowing as a means to finance their operations. While debt funding can be an effective way to garner capital investment, it can also lead to excessive debt accumulation which may negatively impact the overall financial stability and liquidity of the business. In this context, this paper aims to provide an analysis of the problems and possible solutions related to enterprises operating with largeamounts of debt.Problems Arising from Overreliance on Debt FinancingOne of the main problems of too much debt accumulation is that enterprises become overburdened by the need to keep up with the payments of their loans. This greatly reduces their financial stability, as they may not have sufficient funds to invest in new projects or long-term strategies. Furthermore, excessive debt may lead to high interest rates, reducing the profitability of the businessand increasing the risk of default.Another problem related to excessive debt accumulation is that it can affect key stakeholders such as suppliers, investors, and employees. For example, suppliers may start to view enterprises as high credit risks and may therefore require upfront payments or request for shorter payment terms. Investors may become hesitant to invest in the business, and employees may face cuts in salaries or job losses due to the need for cost-cutting measures.Possible Solutions to Debt ProblemsThere are several measures that a business can take to address debt problems. Firstly, the enterprise can engage in a debt-restructuring plan to refinance its debt obligations. This may involve negotiating with lenders for payment terms that better match the enterprise’s financial situation. Additionally, the enterprise may seek to finance its operations through equity investment rather than debt funding, thereby reducing its reliance on loans.Another way to deal with debt problems is through cost-cutting measures such as reducing the size of the workforce or renegotiating supplier contracts. This may help to alleviate short-term financial difficulties and free up resources to pay off Outstanding loans.Finally, a proactive approach to managing debt risks is to ensure that the enterprise has a solid financial plan in place. This may involve regular reviews of the enterprise’s financial statements, benchmarking against industry standards, and implementingproper debt management policies. ConclusionIn conclusion, enterprise debt is a significant problem that can hinder the financial stability, profitability, and long-term prospects of a business. To address this issue, enterprises must take a proactive approach to managing their debt levels through measures such as debt-restructuring plans, cost-cutting measures, and implementing proper financial management policies. With proper management, enterprises cansecure long-term sustainability and ensure that their financial future remains bright.。
关于外国投资者并购境内企业的规定(附英)
Provisions for the Acquisition of Domestic Enterprises by Foreign Investors关于外国投资者并购境内企业的规定CLP Reference: 2300/06.08.08PRC Reference:商务部、国资委、税务总局、工商总局、証监会、外汇局令[2006]Promulgated: 08 August 2006Effective: 08 September 2006(Promulgated by the Ministry of Commerce, State-owned Assets Supervision and Administration Commission of the State Council, State Administration of Taxation, State Administration for Industry and Commerce, China Securities Regulatory Commission and State Administration of Foreign Exchange on August 8 2006 and effective as of September 8 2006.)(商务部、国务院国有资产监督管理委员会、国家税务总局、国家工商行政管理总局、中国证券监督管理委员会、国家外汇管理局二零零六年八月八日公布，自二零零六年九月八日起施行。
)Order of MOFCOM, SASAC, SAT, SAIC, CSRC and SAFE [2006] No.10商务部、国资委、税务总局、工商总局、証监会、外汇局令[2006]第10号PART ONE: GENERAL PROVISIONS总则第一章Article 1: These Provisions have been formulated pursuant to laws and administrative regulations for foreign-invested enterprises, the Company Law and other related laws and administrative regulations in order to promote and regulate investments in China by foreign investors, introduce advanced foreign technology and management expertise, make more effective use of foreign investment, realize the rational allocation of resources, ensure employment and safeguard fair competition and the economic security of the state.为了促进和规范外国投资者来华投资，引进国外的先进技第一条朮和管理经验，提高利用外资的水平，实现资源的合理配置，保証就业、维护公平竞争和国家经济安全，依据外商投资企业的法律、行政法规及《公司法》和其他相关法律、行政法规，制定本规定。
渠道视角下企业营运资金管理研究
1引言众所周知，充足的营运资金对企业生产经营至关重要，同时，它也是企业中变现能力最强的资金。
只有企业合理地对营运资金进行管理，才可以进一步增强企业收益能力并且在同行业中遥遥领先。
营运资金是企业发展的重要保证，其运行状况反映了企业日常的资金运营质量以及经济收益。
企业营运资金管理水平对其资金使用效率有着重大的影响，同时，也决定了企业的经济效益和生存发展。
传统的营运资金管理方法，仅从财务报表角度出发，缺乏对企业业务流程的整体性考虑，通过这种方法对企业营运资金展开研究，并不能纵观全局对企业的营运资金管理现状进行综合分析。
但基于渠道管理的营运资金管理理论顺应市场，其分类方式涵盖了所有营运资金项目并且可以巧妙地与业务流程以及供应链融合在一起，通过对各个渠道运营资金进行分析，进而发现每个渠道间存在的联通问题以及各个渠道内部存在的问题，针对这些问题提出更加可行的解决措施。
对于企业来说，这不仅能保障其资金运用的准确性，并且也可以提高企业管理效率。
2渠道视角下营运资金管理相关概念2.1营运资金管理对于企业的发展，营运资金起到了决定性作用，营运资金的利用率和其周转的快慢都会影响企业整体的运营效果。
对于营运资金的定义，在国外学者研究的基础上，我国学者又进行了进一步延伸。
普遍认为营运资金管理贯穿于企业的每一项生产经营活动，它是对企业全部的流动资产类明细项目的管理，也就是站在财务管理的角度分析企业各类流动资产在一定时期的使用情况。
而狭义的营运资金管理，主要指计算某一时期流动资产与流动负债的差额，并进行一定的分析。
2.2基于渠道理论的营运资金管理渠道管理主要分为狭义与广义两种，其中，狭义的渠道管理仅仅是企业对于其营销渠道的管理，也就是企业将其生产的产品通过线上或者线下等销售方式销售给客户的过程。
而广义的渠道管理指的是企业将其运营过程或运营部门划分成各个渠道，从采购原材料到进一步生产再到将其生产的产成品销售给消费者的一个过程。
中小企业营运资金管理存在的问题和措施分析
中小企业营运资金管理存在的问题和措施分析中小企业是我国经济发展的重要组成部分，对于就业、税收、创新等方面都有着不可替代的作用。
由于中小企业的规模和资金实力相对较小，导致他们在日常的营运资金管理方面存在着一系列问题。
本文将对中小企业营运资金管理存在的问题以及解决措施进行分析。
1. 资金短缺难以满足日常经营需求中小企业由于规模较小，往往面临着资金短缺的问题。
在市场竞争激烈、经济波动的环境下，中小企业难以满足日常经营所需的资金。
资金短缺不仅影响企业的正常运营，还可能导致企业难以承受突发的经营风险。
2. 资金使用效率低下由于中小企业的管理制度和管理水平相对较差，导致资金使用效率低下。
资金被不合理地分配和利用，导致企业在生产、销售、研发等方面存在着资源浪费和效率低下的问题。
3. 资金周转速度慢中小企业由于规模小、信用程度不高，难以获得银行贷款和其他融资渠道，导致企业的资金周转速度较慢，难以满足企业经营的灵活性和快速发展的需要。
4. 资金管理风险大中小企业在面对市场风险、经济波动风险等方面缺乏足够的风险抵御能力，导致企业在资金管理方面存在着较大的风险。
一旦遇到市场变化或者经营不善，可能导致企业面临资金周转困难、债务危机等问题。
二、中小企业营运资金管理的解决措施1. 加强财务管理水平中小企业应加强财务管理水平，合理安排资金使用，加强资金的预算管理和核算，提高财务决策的科学性和准确性。
通过规范的财务管理，提高资金使用效率。
2. 多渠道融资中小企业应结合自身实际情况，积极寻找多渠道的融资途径，包括银行贷款、担保贷款、股权融资等，提高企业的资金周转速度，满足企业经营发展的需求。
可以利用政府的扶持政策，获得一定的财政补贴和扶持资金。
3. 提高信用及合作关系中小企业应注重建立和维护与供应商、客户、金融机构等合作伙伴的良好合作关系，提高自身的信用度和社会信誉，以获得更多的信用贷款、付款延期等有利条件，从而提高资金周转速度和降低融资成本。
薪酬管理体系中英文对照外文翻译文献
薪酬管理体系中英文对照外文翻译文献XXX people。
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as it has a XXX attract。
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particularly key talent。
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it has XXX。
retain。
objective。
XXX on the design of salary XXX.2 The Importance of Salary System DesignThe design of a salary system is XXX's success。
An effective salary system can help attract and retain employees。
XXX。
XXX them to perform at their best。
In contrast。
a poorly designed salary system can lead to employee n and XXX。
which can XXX.To design an effective salary system。
XXX factors。
including the industry。
the enterprise's size and stage of development。
and the specific needs and goals of the XXX。
XXX.3 XXXXXX。
XXX incentives can help align the XXX with those of the enterprise and its shareholders。
XXX to perform at their best.When designing equity incentives。
商业银行资本充足率管理办法
商业银行资本充足率管理办法商业银行资本充沛率管理方法（2022修正）Measures for the Management of Capital Adequacy Ratios of Commercial Banks（Promulgated and implemented by Order No. 2 [2022] of China Banking Regulatory Commission and amended according to the Decision of China Banking Regulatory Commission on Revising the Measures for the Management of Capital Adequacy Ratios of Commercial Banks as adopted at the 55th chairmen's meeting of China Banking Regulatory Commission on December 28, 2022）Chapter I General ProvisionsArticle 1 In order to strengthen the supervision over the capital adequacy ratios of commercial banks, promote the safety and stability of commercial banks, the present Measures are formulated in accordance with the Banking Supervision Law of the People's Republic of China, the Law of the People's Republic of China on Commercial Banks, the Administrative Regulations of the People's Republic of China on Foreign-funded Financial Institutions and other relevant laws and regulations.Article 2 The present Measures shall be applicable to the commercial banks established within the territory of the People's Republic of China, including Chinese-funded banks, whollyforeign-funded banks and Sino-foreign equity joint banks.Article 3 The term "capital adequacy ratio" as mentioned in the present Measures refers to the ratio between the capital, which is held by a commercial bank and meets the requirements of the Present Measures,and the risk-weighted assets of the commercial bank.The "core capital adequacy ratio of a commercial bank" refers to the ratio between the core capital, which is held by the commercial bank and meets the requirements of the present Measures, and the risk-weighted assets of the commercial bank.Article 4 The calculation of the capital adequacy ratio of a commercial bank shall be based on provision for loan loss and other losses.Article 5 The capital of a commercial bank shall prevent credit risk and market risk.Article 6 A commercial bank shall simultaneously calculate the unconsolidated capital adequacy ratio and the consolidated capital adequacy ratio.Article 7 The capital adequacy ratio shall not be lower than 8%, the core capital adequacy ratio shall not be lower than 4%.Article 8 China Banking Regulatory Commission （hereinafter referred to as the CBRC）shall conduct supervision and inspection over the capital adequacy ratios and the capital management status of commercial banks.Article 9 The commercial banks shall disclose the information related to capital adequacy ratios in accordance with the present Measures.Chapter II Calculation of Capital Adequacy RatiosArticle 10 When calculating the consolidated capital adequacy ratio, a commercial bank shall list the following institutions into the consolidation scope:（1）The financial institutions with more than half of their equity capital owned by the commercial bank, including:（a）A financial institution with more than half of its equity capital directly owned by the commercial bank;（b）A financial institution with more than half of its equity capital owned by its wholly-funded subsidiary;（c）A financial institution with more than half of its equity capital owned by the commercial bank and its wholly-funded subsidiary.（2）A financial institution with at least half of its equity capital not owned by the commercial bank shall be listed into the consolidation scope if the commercial bank:（a）holds more than half of its voting rights by concluding agreements with other investors;（b）has the power to control the financial affairs and operating policies of this institution according to the articles of association or agreement;（c）has the power to appoint or dismiss most of the members in the board of directors or the similar powerful institution of this financial institution; or（d）holds more than half of the voting rights in the board of directors or the similar powerful institution.The institutions that may not be listed into the consolidation scope shall include the financial institutions that have been closed or have been announced bankruptcy; the financial institutions that have entered into theliquidation procedure; the financial institutions with more than half of their equity capital owned by the commercial bank, which decides to sell it out within a year; the overseas subsidiary financial institutions whose fund procurement capacity is limited due to the control on foreign exchange by the countries where they are located or the impact of other emergencies.Article 11 The calculation formulas of the capital adequacy ratio of a commercial bank:The capital adequacy ratio = （capital - the deduction items）/ （the risk-weighted assets + 12.5 times of market risk capital）The core capital adequacy ratio = （core capital - core capital deduction items）/ （the risk-weighted assets + 12.5 times of market risk capital）Article 12 The capital of a commercial bank includes the core capital and supplementary capital.The core capital includes the paid-up capital or common stocks, capital reserves, surplus reserves, undistributed profits and minority interests.The supplementary capital includes the re-evaluation reserves, general reserves, preferred stocks, convertible bonds, fixed capital bonds and long-term subordinated debts.The positive alteration, but no more than 50%, to the fair value of available-for-sale bonds that have been calculated into the owners' rights and interests may be calculated into the supplementary capital; and the negative alteration to the fair value shall be deducted from the supplementary capital. When a commercial bank calculates the capital adequacy ratio, it shall transfer the fair value of available-for-sale bondsthat have been calculated into the capital reserves from the core capital into the supplementary capital.Article 13 The supplementary capital of a commercial bank shall not exceed 100 % of its core capital. The long-term subordinated debts listed into the supplementary capital shall not exceed 50% of the core capital.Article 14 When calculating the capital adequacy ratio, the commercial bank shall deduct the following items from the capital:（1）Goodwill;（2）50% of the capital investment made by the commercial bank in the unconsolidated financial institutions; and（3）50% of the investment made by the commercial bank innon-self-use immovable property and enterprise capital.Article 15 When calculating the core capital adequacy ratio, the commercial bank shall deduct the following items from the core capital:（1）Goodwill;（2）50% of the capital investment made by the commercial bank in the unconsolidated financial institutions; and（3）50% of the capital investment made by the commercial bank in non-self-use immovable property and enterprise.Article 16 When calculating the weighted-risk assets of all loans, the commercial bank shall deduct the specific reserve from the book value of the loans, and shall deduct the provision for the depreciation of other types of assets from the book values of the corresponding assets.Article 17 The external credit grade evaluation result of the corresponding country or region shall be the benchmark of the risk weight of a commercial bank's credit abroad. When differentcredit grade evaluation companies have different evaluation results about the same country or region, the relatively lower one shall be chosen as the benchmark.（1）With regard to the credits held by it against the government of another country or region, if this country or region is with rating as AA or higher, the risk weight is 0%; if lower than AA, the risk weight is 100%;（2）With regard to the credits held by it against an overseas commercial bank or securities company, if the country or region where this commercial bank or securities company is located is with rating as AA or higher, the risk weight is 50%; if lower than AA, the risk weight is 100%.（3）With regard to the credits held by it against a public utility enterprise invested by the government of another country or region, if this country or region is with rating as AA or higher, the risk weight is 50%; if lower than AA, the risk weight is 100%.Article 18 The risk weight of the credits held by a commercial bank against a multi-lateral development bank shall be 0%.Article 19 The risk weight of all the credits in RMB or foreign currencies held by a commercial bank against the Central Government of our country and the People's Bank of China shall be 0%.The risk weight of the credits held by a commercial bank against the public utility enterprises invested by the Central Government of our country shall be 50%.Article 20 The risk weight of the credits held by a commercial bank against a policy bank of our country shall be 0%.Article 21 The risk weight of the credits held by a commercial bank against another commercial bank of our country shall be 20%, and the risk weight of the credits with an original time limit of four months or shorter shall be 0%.The risk weight of fixed capital bonds and long-term subordinated debts held by a commercial bank against another commercial bank of our country shall be 100%.Article 22 The risk weight of a commercial bank's directional bonds issued by the financial asset management companies invested by the Central Government of our country for the purpose of purchasing thenon-performing loans of state-owned banks shall be 0%.The risk weight of the other credits held by a commercial bank against the financial asset management companies invested by the Central Government of our country shall be 100%.Article 23 The risk weight of the credits held by a commercial bank against an enterprise, individual or other assets shall be 100%.Article 24 The risk weight of individual housing mortgage loans shall be 50%.Article 25 The following items can play a role of mitigating the risks:（1）The specified cash in the form of a special account, sealed money or security;（2）Gold;（3）Bank deposit certificates;（4）The state debts issued by the Ministry of Finance of our country;（5）The instruments issued by the People's Bank of China;（6）The bonds and instruments issued by the policy banks or commercial banks of our country and the drafts honored by them;（7）The bonds and instruments issued by the public utility enterprises invested by the Central Government of our country and the drafts honored by them;（8）The bonds issued by the government of a country or region with rating AA or higher, the bonds and instruments issued by the commercial banks and securities companies registered in this country or region, or the public utility enterprises invested by the government, and the drafts honored by them; and（9）The bonds issued by multi-lateral development banks.A loan by putting any of the items as mentioned in the preceding paragraph in pledge shall obtain the same risk weight as the corresponding item or the risk weight of the direct credit held by the issuer or acceptor of the corresponding item. With regard to a loan with any item partly pledged, the part under protection of the item shall obtain the corresponding low risk weight.Article 26 The guaranties provided by the following guaranty subjects can play a role in mitigating the risks:（1）The policy banks and commercial banks of our country;（2）The state organs of our country approved by the State Councilto re-lend loans extended by foreign governments or international economic organizations;（3）The public utility enterprises invested by the Central Government of our country;（4）The governments of the countries or regions with rating as AA or higher, the commercial banks registered in these countries or regions and the public utility enterprises invested by the governments of these countries or regions; and（5）Multi-lateral development banks.A loan on the basis of the full guaranty provided by any of the guaranty subjects as mentioned in the preceding paragraph shall have the same risk weight as the direct credit against the guarantor. As for a loan partly guaranteed, the guaranteed part of the loan shall have the corresponding low risk weight.Article 27 A commercial bank shall calculate and deduct the capital for the credit risks of the unconsolidated businesses.A commercial bank shall multiply the unconsolidated businesses in the name of the unconsolidated items by the credit conversion coefficient, obtaining the risk assets identical with the consolidated items, then it shall determine their risk weights according to the transaction objects, finally it shall calculate the corresponding risk-weighted assets of the unconsolidated items.The risk-weighted assets of exchange rates, interest rates and other agreements on derivative products shall be calculated through the current risk exposure approach.Article 28 A commercial bank shall calculate and deduct the capitalfor market risk.The term "market risks" refers to the risks of losses of consolidated and unconsolidated positions caused by the variation of market price. The market risks as mentioned in the present Measures include risks that various financial instruments and stocks in the transaction account may be affected by interest rates, all the risks of foreign exchange and risks of commodities of a commercial bank.Article 29 A commercial bank shall establish a transaction account. The prices of all the items in the transaction account shall be calculated according to the market prices.The transaction account shall cover the positions of financial instruments held for a short period by the commercial bank in carrying on self-operations and expected to yield profits from the actual or expected price differences, or the variation of other prices or interest rates in future sales or dealings; the positions held for making dealings entrusted by clients and making market; and positions held for avoiding risks of the transaction account and other items.Article 30 A commercial bank whose total positions in the transaction account exceed 10% of the total assets or RMB 8.5 billion yuan shall calculate and deduct the market risk capital.Article 31 A commercial bank that isn't required to calculate and deduct market risk capital according to the present Measures shall report its market risk positions to the China Banking Regulatory Commission （hereinafter referred to as CBRC）each quarter.Article 32 A commercial bank shall calculate the market risk capital through the standard approach as prescribed in the present Measures. Upon examination and approval of the CBRC, a commercial bank may calculate market risk capital through the internal model approach.Chapter III. Supervision and InspectionArticle 33 The board of directors of a commercial bank shall bear the final liabilities for the capital adequacy management of this bank, shall be responsible for determining the target of capital adequacy management, shall examine and decide the risk capacity and shall formulate andconduct supervision over the implementation of capital plans. Where the commercial bank has established the board of directors, the president of the bank shall be responsible.Article 34 The senior managerial personnel of a commercial bank shall be responsible for carrying out capital adequacy management, which includes formulating bylaws on the capital adequacy management of this bank, perfecting the identification, measurement and reporting procedures for credit risks and market risks, shall regularly assess the capital adequacy level, shall establish corresponding capital management mechanism, shall strengthen the examination and audit over the capital assessment procedure and shall ensure that all supervisory and control measures be carried out effectively.Article 35 A commercial bank shall report the unconsolidated and consolidated capital adequacy ratios to the CBRC. The consolidated capital adequacy ratio shall be reported once every half year and the unconsolidated capital adequacy ratio shall be reported once every quarter. When confronting any extremely serious matter involving capital adequacy, it shall report it to CBRC in time.Article 36 The CBRC shall conduct on-the-spot inspection andnon-on-the-spot monitoring over the capital adequacy ratio of each commercial bank. The inspection shall mainly cover the following:（1）The formulation and implementation of the bylaws related to the capital adequacy ratio of the commercial bank;（2）The commercial bank's capital plan on keeping the capital adequacy ratio and its implementation of the plan, its ability and methods to monitor the capital level;（3）The status of the credit risks and market risks of the commercial bank; and（4）Whether the establishment of the transaction account or the item pricing meets the provisions of the present Measures.Article 37 The CBRC may ask a commercial bank to increase the minimum standard for capital adequacy ratio according to its risk status and risk management capacity.Article 38 The CBRC may classify the commercial banks into the following three categories on the basis of their respective capital adequacy ratio:（1）Commercial banks with adequate capital: the capital adequacy ratio not lower than 8%, the core capital adequacy ratio not lower than 4%;（2）Commercial banks with inadequate capital: the capital adequacy ratio lower than 8%, or the core capital adequacy ratio lower than 4%; and（3）Commercial banks whose capital is seriously inadequate: the capital adequacy ratio lower than 4 %, or the core capital adequacy ratio lower than 2%.Article 39 The CBRC shall encourage the commercial banks withadequate capital to develop business stably and soundly. In order to prevent their capital adequacy ratio from sliding lower than the minimum standard, the CBRC shall adopt the following control measures:（1）To ask the commercial banks to perfect the bylaws on risk management;（2）To ask the commercial banks to increase the risk control capacity;（3）To ask the commercial banks to strengthen the analyses and forecasts about the capital adequacy ratios; and（4）To ask the commercial banks to formulate practical and feasible capital keeping plan, and to impose limits on their participation in some high risk business.Article 40 The CBRC shall take the following rectification measures against a commercial bank with inadequate capital:（1）To give the commercial bank supervisory advices, which shall include descriptions of the status quo of the commercial bank's capital adequacy ratio, the to-be-taken rectification measures and the detailed plan on the implementation of all the measures;（2）To ask the commercial bank to formulate practical and feasible capital complement plan within 2 months from the day when it receives the supervisory advices of the CBRC;（3）To ask the commercial bank to control the capital increase speed;（4）To ask the commercial bank to reduce the scale of risk assets;（5）To ask the commercial bank to control the purchase of fixed assets; and（6）To conduct strict examination or control on the establishment of new institutions or new operations by the commercial bank.In case a commercial bank still fails to make correction within the time limit after being given the rectification measures as provided in the preceding paragraph, or its act has seriously endangered the stable operation of this commercial bank, damaged the legitimate rights and interests of depositors or other clients, the CBRC shall, according to the risk degree of the commercial bank and the implementation of capital complement plan, have the power to restrict the commercial bank from distributing bonuses and other incomes, order the commercial bank to suspend all operations except the low risk ones, and suspend examining and approving the establishment of any new institution and new operation by the commercial bank.Article 41 With regard to a commercial bank facing serious shortage of capital, the CBRC may take the following rectification measures besides those as listed in Article 40 of the present Measures:（1）To ask the commercial bank to change the senior managerial personnel; and（2）To take over the commercial bank or urge it to restructure, even to cancel it.When dealing with this kind of commercial banks, the CBRC shall take into account the external factors comprehensively, and shall take other necessary measures.Chapter IV Information DisclosureArticle 42 The board of directors of a commercial bank shall be responsible for the information disclosure of the capital adequacy of this bank. If there is no board of directors, the president of the bank shall be responsible. The content of the information disclosure shall be subject to the approval of the board of directors or president.Article 43 The information disclosure of the capital adequacy ratio shall mainly include five aspects: the risk management target and policy, the consolidation scope, capital, capital adequacy ratio, credit risks and market risks. With regard to the items that can't be disclosed due to involving commercial secrets, the commercial bank may disclose the overall information about the items that can be disclosed and make explanations about the special items that can't be disclosed.Article 44 A commercial bank shall disclose the information about its capital adequacy ratio within 4 months after the end of every fiscal year. Where it is unable to disclose the said information within the time limit for special reason, it shall file an application to the CBRC for extension at least 15 days prior to the deadline.Article 45 The capital adequacy ratio information of a commercial bank shall be reported to the CBRC before it is disclosed.Article 46 A commercial bank shall announce the information required in disclosure by the present Measures, and shall ensure that the shareholders and relevant interested persons obtain the information in time.Chapter V Supplementary ProvisionsArticle 47 The calculation of the capital adequacy ratio of a wholly foreign-funded financing company or joint equity financing company, the supervision and examination and the information disclosure shall be made by referring to the present Measures. A foreign bank's branch inChina shall calculate the RMB risk weighted assets by referring to the risk weights as prescribed in the present Measures.The calculation, supervision and administration of capital adequacy ratio of a policy bank shall be carried out by referring to the present Measures, however, there is no uniform requirement for the disclosure of capital adequacy ratio of the policy bank.Article 48 Attachments 1 to 5 are component parts of the present Measures, which shall cover the following:（1）Attachment 1: The Definitions of Capital;（2）Attachment 2: The Risk Weights of Consolidated Assets;（3）Attachment 3: The Credit Conversion Coefficients of Unconsolidated Items and Definitions of Unconsolidated Items;（4）Attachment 4: The Standard Approach as Required for Calculating Market Risk Capital;（5）Attachment 5: The Content of Information DisclosureArticle 49 The Standard & Poor's rating denotation "AA" is adopted in the present Measures, but no limit is set on the commercial banks' options of external credit rating companies, the commercial banks may choose the rating result of a rating company by themselves, and keep the consistency.Article 50 The credits against the governments of other countries or regions include the credits against the governments of these countries or regions, their central banks and other institutions equivalent to the governments. The definition of the term "institutions equivalent to the governments" shall be in line with the regulations of the local bankingsupervisory authorities.Article 51 The term "equity capital" refers to the capital that gives the holder the right to participate in the company management and the voting power in operational decision-making.Article 52 The term "public utility enterprises" refers to the operators of public utilities, including the supplies of water, electricity, heat and gas, post, telecommunication, transport and transportation and other industries. The public utilities are mainly distributed in the basic industries of national economy, and most of them undertake the task of providing services to the general public. These enterprises are usually established by the state by making huge investment from the government finance.Article 53 The power to interpret the present Measures shall remain with China Banking Regulatory Commission.Article 54 The present Measures shall be implemented as of March 1, 2022.文档内容到此结束，欢迎大家下载、修改、丰富并分享给更多有需要的人。
中小企业资金管理存在的问题和对策
目录中文摘要及关键词 (2)英文摘要及关键词 (2)一、引言 (3)二、中小企业资金管理的现状 (5)（一）内部问题 (6)（二）外部问题 (7)三、解决中小企业资金管理问题的对策 (8)（一）中小企业的内部解决对策 (9)（二）中小企业的外部解决对策 (10)四、资金管理——我国中小企业的未来 (13)参考文献 (14)中小企业资金管理存在的问题和对策【摘要】：随着经济的快速发展，市场经济的划分，中小企业不断的扩大着阵容，成为一股重要而活跃的力量。
由于经营的机制比较灵活，应变能力强，资金占用比较少，投资省，成效快，分布领域广泛的特点，中小企业在很长的时间里支持了经济的持续发展。
然而，由于市场竞争愈演愈烈，中小企业不得不开创一条新型之路，依然保持过去传统模式的企业管理，中小企业的命运将会岌岌可危。
本论文通过分析我国中小企业资金管理存在的各种问题，例如：融资困难，资金管理水平低，日常运营容易出现资金断链，以及缺乏科学的管理等问题进行详细剖析。
从战略化、系统化、人本化的角度对资金管理提出对策，以此来改善中小企业资金管理的问题。
关键字：资金管理中小企业问题对策英文：With the rapid development of economy, market economy differentiate, small and medium enterprises continued to expand its lineup, become an important and active force. As the operating mechanism more flexible, adaptable, capital takes up less, save investment, effect is fast, the distribution of characteristics, small and medium enterprises over a long period of time to support sustained economic development, therefore the small and medium-sized enterprise action is inestimable. However, due to increasing competition in the market, small and medium-sized enterprises have to create a suitable road, still maintain traditional mode of enterprise management, the small and medium-sized enterprise destiny will be placed in jeopardy.This article through analyzes our country small and medium-sized enterprise financial management problems, for example: difficulties in financing, financial management level is low, the daily operation to the capital chain,and the lack of scientific management and other issues detailed analysis. Froma strategic, systematic, the point of view of capital management measures, in order to improve the small and medium-sized enterprise fund management problems.Keywords: financial management small and medium-sized enterprises Problems Countermeasure一、引言放眼全球，包括小微企业在内的中小企业是一国国民经济的重要支柱。
外文翻译---浅析企业负债经营的利与弊
外文翻译---浅析企业负债经营的利与弊nEnterprise liability n is a business model that has gained popularity in recent years。
It involves assigning responsibility for the ns of a company to the company itself。
rather than to individual employees or managers。
This approach can have both advantages and disadvantages。
which will be discussed in this article.Advantages of Enterprise Liability nOne of the main advantages of enterprise liability n is that it can help to ce the risk of lawsuits against individual employees or managers。
When a company is held liable for its ns。
it can be easier for employees to avoid personal liability。
This can be especially important in industries where the risk of lawsuits is high。
such as healthcare or finance.Another advantage of enterprise liability n is that it can helpto improve accountability within a company。
成本管理英文文献及翻译
成本管理外文文献China's Enterprise Cost Management Analysis and CountermeasuresAbstract: With the progress and China's traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost Management. Keywords:: Cost Management measuresIn a market economy conditions, as the global economic integration, the development of increasingly fierce market competition, corporate profit margins shrinking. In this case, the level of high and low business costs directly determines the size of an enterprise profitability and competitive strength. Therefore, strengthen enterprise Cost Management business has become an inevitable choice for the survival and development.First, the reality of China's Enterprise Cost Management AnalysisCost Management in our country after years of development, has made many achievements, but now faces a new environment, China's Cost Management has also exposed some new problems, mainly in the following aspects:(A) Cost Management concept behind theChinese enterprises lag behind the concept of Cost Management in pervasive phenomenon, mainly in Cost Management of the scope, purpose and means from time to biased. Many enterprises will continue to limit the scope of Cost Management within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most important motives. As the supply side of the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises to the supply side too much rock bottom price, as their source of high profits, without considering each other's interests, resulting in supply-side to conceal their true costs, price increase in disguise. This increase in procurement costs, thereby increasing commodity costs, making goods less competitive.The purpose of Cost Management from the point of view, many enterprises confined to lower costs, but less from the perspective of cost-effectiveness of the effectiveness of the means of cost reduction mainly rely on savings, can not be cost-effective. In traditional Cost Management, Cost Management purposes has been reduced to cut costs, saving has become the basic means to reduce costs. From the perspective of Cost Management to analyze the Cost Management of this goal, not difficult to find cost-reduction is conditional and limits, and in some cases, control of costs, could lead to product quality and enterprise efficiencydecline.In addition, the vast majority of enterprises in the overall concept of lack of Cost Management. Most companies have a common phenomenon, that is, to rely on finance staff to manage costs. In the implementation of Cost Management process, some companies focus only on cost accounting; some business leaders only concerned about the financial and cost statements, using the number of statements to management costs. Although such an approach to reduce the cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in advance of cost control and occurrence of process control, can not be replaced costing Cost Management.(B) Cost Management obsoleteFirst of all, from a Cost Management in general and ways of looking at, not really formed, the system's Cost Management methodology, from speaking, we have proposed the establishment of including cost projections, the cost of decision-making, cost planning, cost accounting, cost control, cost analysis, etc. In the within the new Cost Management system, but how to make this methodology in a scientific, systematic, forming an organic links there are many problems. Secondly, the specific method of Cost Management perspective, According to the survey, 55.7% of the enterprises use varieties of France, 42.8% of companies use sub-step. The development trend of current world production of many varieties of small batch production mode, this mode of production batches law applies to product cost. Currently, only 6.2% of China's enterprises to adopt this method to calculate, which indicates that the organization of production in China is still relatively extensive, paid insufficient attention to the consumer's personality.Finally, from a Cost Management tool to see, even though some enterprises to enter the computerized stage, but the cost of application management module level is not high, and many enterprises are still the manual accounting, in a modern way of technology, Information, and this is bound to constrain business further enhance the level of Cost Management, it is difficult to meet the modern Cost Management of cost Information provided by the timeliness, comprehensiveness, accuracy requirements.(C) the cost Information, a serious distortion ofIn China, there are a considerable number of enterprises there is the cost of the case Information is untrue, and this situation is getting worse. Cost Information distortion is mainly caused by the following reasons:First, costing only a focus on materials, labor, manufacturing overhead, ignoring the growing increase in the modern enterprise product development, the middle of testing and trial-and after-sales service on a small group of input costs associated with the content of the product was incomplete, does not correctly evaluate the products in the the whole process of life-cycle cost-effectiveness. The second is distortion caused by improper costing methods. A high degree of labor-intensive enterprises in the past years, the accounting of the simple assumption (that is, the number of direct labor hours or production basis for theallocation of indirect costs), usually do not cause serious distortions in product costs. But in a modern manufacturing environment, the proportion of direct labor costs declined significantly, a substantial increase in the proportion of manufacturing costs, and then use the traditional method of cost computation will produce irrational behavior, the use of traditional costing will lead to serious distortions in product cost information to enable enterprises to operate the mistake of choosing the direction of products.Third, to achieve the purpose of artificially adjust the cost of a number of hidden losses caused by a serious, corporate virtual surplus real loss. In China, some enterprises do not increase because of Cost Management, but in order to achieve improper goals or interest to do so at the cost of the external disclosure of false information. Study its causes and performance: business managers in order to gloss over its management performance, to investors, especially medium and small shareholders have a good explanation to take virtual cut costs, inflated benefits, such as Joan China source event, Guangxia event; some private enterprises do not even pay taxes in order to tax less, false purchase invoices, virtual offset value-added tax; inflated costs, pay less corporate income tax; a number of enterprise Cost Management is in chaos, infrastructure work is not solid, it is difficult to accurately account for product costs, and thus disclosed the cost of information is not accurate. (D) internal Cost Management of the establishment of the main mistakesCost of production and operation activities, a comprehensive index covering all aspects of management, but also involves all levels of personnel. However, a long time, people have been the existence of a bias, the Cost Management as a finance officer for a small number of managers patents, that the cost-effectiveness should be handled by business leaders and finance staff and to all workshops, departments, teams and groups of workers only as a producer, resulting in control costs, understand technology, understand technology, understand the financial, the majority of the workers as to which costs should be controlled, how to control problems have no intention also were unable to say in the cost-conscious indifference. Workers that Ganhaoganhuai a sample, feel market pressures, cost control initiative can not be mobilized, serious waste, mainly in energy and materials, the next material without careful planning, the next corner does not make full use of materials, energy and run , risk, dripping, and leak is serious. Cost Management of the main mistakes made to establish the Cost Management business has lost the management of large groups of promise, of course, Cost Management work is not really achieve good results.Second, strengthen enterprise Cost Management measuresCost Management for Chinese Enterprises in the problems, we should start the following efforts to strengthen Cost Management:(A) the introduction of new ideas - the use of strategic Cost Management Strategic management is central to the sustained competitive advantage for businesses, competitive advantage is the core of any Strategy, it ultimately comes from enterprises to create value for customers, this value must exceed the costsof enterprises to create it. An enterprise to gain a competitive advantage need to make a choice, that is, enterprises must strive for what would be an advantage, and to what extent the problem for superiority to make a choice. This requires the introduction of strategic management of Cost Management thinking, to achieve a strategic sense of the extensions to form a strategic Cost Management. Strategic Cost Management refers to management of the specialized approach provides an analysis of the enterprise itself and its competitors information to assist managers and evaluation of the formation of corporate Strategy, thereby creating a competitive advantage in order to meet enterprises to effectively adapt to constantly changing external environment.(B) establish a new concept1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost ManagementThe content and scope of the cost of doing business should not be confined to areas of production, management needs to be with the change, and as the development of management development. Cost Management should be comprehensive, the whole process, and at the design stage till the development planning stage should begin to reduce the cost of activities. Modern enterprise Cost Management should include the impact on cost changes in all aspects of the projections to penetrate the enterprise, decision-making, technology, sales and other areas in all aspects of the enterprise expansion.2, establish the concept of cost-effectiveness, cost forecasting and decision-making levelsEnterprises can not succeed in the market for greater profits, they must establish the cost of determining the market concept, give full play to the cost of policy-making functions. Cost Management and enterprise's overall effectiveness should also be linked to the concept of dynamic cost-effective approach to cost and control issues, from the comparative analysis of input and output to look into the necessity and rationality of the enterprise from the perspective of efficiency to determine the increases or decreases in order to conduct a cost benefit as the center of the dynamic management.3, establish a sense of innovation, technology and insist on combiningThe vitality lies in its continued innovation, and enterprises should seize the pulse of the market, seeking mechanism innovation, vibrancy, increase scientific and technological input, and the effective use of new technologies, new equipment, new processes and new materials, relying on technology to reduce product cost. Meanwhile, cost accounting should be considered in the scientific and technological content of products, including the cost to go to facilitate enterprises to the correct decision. The formation of the product cost, the technical factors, plays an important role, to improve Cost Management, we must implement the technology-driven economic principle of combining.4, establish a people-oriented concept, create a cohesive force in enterprise People do not simply a tool for wealth creation, but an enterprise's largest capital, assets, resources and wealth, the main body of the enterprise, is themain Cost Management is to determine the cost of key factors. Therefore, to establish a people-oriented management thinking, and arouse people's intellectual factors, train and develop people's ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic management thinking throughout the enterprise management process from beginning to end, so that enterprises can truly become a democratic, humane organizations, from the human heart in order to stimulate everyone's sense of responsibility and willing to devote themselves masters of the spiritual power.(C) the introduction of advanced Cost Management - activity-based costing and cost-planning methodSince the cost of the early 20th century inception, he has appeared 'standard cost', 'budget control', 'difference', 'cost-of-state analysis', 'variable cost method', 'volume-profit analysis', 'responsibility accounting', etc. a series of traditional cost accounting methods. However, in today's increasingly competitive market economy, the traditional cost accounting methods have fatal defects, thus creating an activity-based costing and cost-planning method. 1, Activity-Based CostingActivity-Based Costing is based on 'cost driver' as the fundamental basis of a cost-accounting methods. Its basic principle is that consumption of output operations, operations consume resources. In the product cost, it will be the focus from the traditional 'products' move to 'work' on to work for the accounting object, and the first motivation of resources based on resource allocation of costs to the job, and then tracked by the activity driver products, the final product obtained costs. It is customer-oriented chain, to the value chain as the center of the business 'operational procedures' fundamental and thorough reform, emphasizing the coordination of corporate internal and external customer relations, starting from the enterprise as a whole, coordinating the various departments and links the relationship between the ask enterprises to material supply, production and marketing aspects of the operations form a continuous, synchronous's 'workflow', the elimination of all can not increase the value of the operation, so that enterprises in the state continued to improve and promote enterprise-wide optimization, establishing competitive advantage.2, cost planning methodThe cost of planning the basic ideas: (1) to full life-cycle-based, market-oriented development of target cost. Basic formula is: target cost = expected market price - target profit. (2) product design stage the cost of squeezing. This process can be expressed as the cost of the 'Settings - decomposition - to achieve - (re-setting) - (re-decomposition) - (another achievement) - ... ...', and repeatedly as well as endless, until it reaches target cost. (3) the cost of production at the manufacturing stage decomposition and pressure transmission. The target cost pressures refined to teams and groups, and even individuals and vendors. (4) pre-production phase of the feedbackcontrol. Through trial and feedback from the production process and timely leak fill a vacancy, strengthen internal management, improve cost control management through a variety of incentive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation.(5) The target cost optimization. Product to meet the needs of market competition must be constantly adjusted and optimized so that the cost of setting goals to keep up with the pace of technological and market changes, so that the cost of the entire planning process to form a complete cycle, continuous improvement, and constantly perfect, and always be able to adapt to the changing market.(Iv) computer technology in Enterprise Cost ManagementAt present, the computer is an indispensable tool for economic life, to modern information technology-based Cost Management Cost Management information system has become a symbol of modernization.1, the software applicationLOTUS, EXCEL and other spreadsheet software has a powerful form processing, database management and statistical charts processing functions, is commonly used office automation software. They do not have programming, flexible and convenient, the use of low cost, high efficiency, use of these software can be easily and quickly assist management in cost projections, decision-making, and can control the process of implementation of the monitoring analysis, received good results. Businesses can combine their own characteristics, commissioned by software developers for their costs of developing a more professional management software.2, the application ofThe network has a strong scalability, enables the sharing of resources, improve efficiency and reduce costs. Internal and external Internet connection of the timely transmission of a variety of cost information, and can interactively communicate with the outside world, learn from each other and promote the application of various Cost Management techniques to achieve Cost Management objectives.(E) to take measures to ensure cost-effective informationCompanies should establish a sound internal control system, through accounting and other business processes control, help reduce the occurrence of the phenomenon of accounting information Cuobi to a certain extent, the accounting and other information to ensure true and reliable. For example, a good internal control system, required documents must be recorded against previous audit, the certificate of transfer must follow certain procedures, to the reconciliation table cards and checking accounts. Through these means of control, it is possible to reduce the incidence of errors to ensure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable.Enterprises also need to improve the management and accounting staff of professional ethics. The main body of the implementation of the system is theenterprise managers and decision-making participation in the operation of accounting personnel, in the generation and provision of relevant information, on one hand to enhance the legal awareness, on the one hand to enhance the sense of moral self-discipline, strengthen the moral sense of responsibility and sense of responsibility to maintain professional conscience, economic objectives of enterprises and managers to enhance the double moral standards.In addition to strengthen the market research and information feedback in the Cost Management applications. Information as a business activity is an important factor in the cost management an integral part of. With economic development, enterprise cost management level, with the development of the situation can improve, operation can proceed smoothly, to a large extent also depends on the level of the cost of feedback. Therefore, the enterprise cost management must also adapt to this objective, continually improve the level of information management, seize the opportunity to truly become the strong market competition.。
货币资金管理外文翻译
摘要For the majority of small and medium-sized enterprises, the currency capital is an important material guarantee of the normal operation of the enterprise, it is also a powerful weapon to small and medium-sized enterprises to participate in market competition. And is directly related to the lifeline of enterprise development and future trend. Usually, the small and medium-sized enterprise currency capital have common characteristics of high mobility, application wide, so, it is very difficult for implementation. Many small and medium-sized enterprises are out of control in the internal fund management, thus causes the enterprise monetary fund was wantonly occupy, misappropriate, embezzle or even individual, and it Cause very serious consequences . According to the current monetary funds management in small and medium sized enterprises and put forward some countermeasures.关键字The small and medium-sized enterprise；currency capital management; present situation; solutions--------------------------精品文档，可以编辑修改，等待你的下载，管理，教育文档----------------------In the current market economy, about the management of small and medium enterprises internal monetary system has be imperative, it not only embodies the development trend of market competition, it is an important way to realize the modernization of the management of small and medium enterprises. At the same time, as an important part of the small and medium-sized enterprise assets, enterprise currency capital also plays an important role in the accounting process. Visible, strengthen the internal management of currency capital, small and medium-sized enterprises for long-term development of enterprises will have a positive significance for the promotion. Funds from the small and medium-sized enterprises of our country monetary management during the recent years, is gradually emerged some problems, the enterprises realize the legitimate and reasonable expenses, capital recovery of safety and the prevention of enterprise personal corruption, it will lead to negative effect. Therefore, the small and medium-sized enterprise must start from the assurance assets safety point of view, to take appropriate measures to control its currency problems in management process, and meet the needs of its production and operation. 一the problems of small and medium sized enterprises about the currency capital managementAs an important content of modern enterprise management, about the small and medium-sized enterprise currency capital management is always a difficult problem. Many enterprises in the implementation of management programes and did not form a reasonable management frame, the control environment is extremely unfavorable. Due to our country small and medium-sized enterprise monetary fund management chaotic basic reason, in addition to the model management and control the unreasonable, the lack of effective management pattern constraint is one of the important reasons. Many problems of small and medium-sized enterprise currency capital management emerged in, can be summarized as follows:--------------------------精品文档，可以编辑修改，等待你的下载，管理，教育文档----------------------(1)small and medium-sized enterprise management mode of family contributed to the confusion in managementMany of our country's small and medium-sized enterprise business model is to mainly rely on the family, the family or the family most family members to promote the development of enterprises. In the course of time, this kind of production mode of operation has become the small and medium-sized enterprise's foundation of survival, this also led to business ownership being mostly controlled by family members. The existence of such a situation, the SMEs owners will choose you can trust people to serve management enterprise monetary fund positions, or even directly control the main economic lifeline of the enterprise. In this case, about the management of monetary funds, appear extremely easily confused or fraud and other undesirable phenomena, the monetary fund relevant approval to implement the system in place, the flow of funds is unknown.(2) Accounting responsibilities are not clear, and lack effective institutional checkThe scale of the small and medium-sized enterprises tend to be relatively small, business variety clutter, related system of accounting is also very difficult to put in place a real. For enterprises operating cost considerations, in financial, accounting, cashier for monetary fund management positions on many bosses tend to arrange for a person to do, both accounting and cashier, one usually wears different hats, the monetary fund management is effective control is obviously difficult to balance. Even some practitioners not from the professional accounting college graduation, for business knowledge only know fur, their management concept is not clear, coupled with the lack of effective management system to control and supervision on it, It is often to see the mixed, malfeasance and other phenomena, embezzled privately or embezzlement problems have also occurred, seriously hindered the development of small and medium sized enterprises.(3) Many accounting professional practitioners lack the necessary occupation accomplishment--------------------------精品文档，可以编辑修改，等待你的下载，管理，教育文档----------------------In the "appoint people by favouritism" wrong idea guidance, the overall quality of many small and medium-sized enterprise monetary fund management is very limited. By its own identity advantages to play favouritism and commit irregularities behavior is very common. There are also some enterprises accounting practitioners is left, for their own responsibilities lack of understanding and thinking effectively, the actual work is performed according to framework, flexibility and variability which is difficult to reflect the accounting work. In such an environment, less receipt, hide the actual amount of funds, alter the capital amount phenomenon occurred frequently, management functions weakened quickly.(4) the enterprise monetary fund import record lacks integritySmall and medium-sized enterprise monetary fund import and the actual business activities are inseparable, it not only help enterprises to buy raw materials necessary for the production process, but also provides the necessary material foundation for the introduction of the future talents, is an important way to ensure enterprise revenue. In the operation process of small and medium-sized enterprises, is a lot of money by the way of cooperation, also is the payment we usually say, for processing enterprises, this part of the liquidity should keep a record, for future reference. However, the reality is many specialized personnel inadvertent or intentional omission records of these funds, to achieve its purpose. The results do not only enable enterprises suffered some economic losses, more make the enterprise lost the corporate image and corporate reputation in the market, hindering the normal development of enterprises. (5)The small and medium-sized enterprise monetary fund rate is not highThe small and medium-sized enterprise monetary fund rate is handled by the internal audit department, audit department must finance income to the enterprise each quarter to make a general budget, and planning well in each of the use of funds, and on the specific amount to make clear the expected. This requires the enterprise has the perfect monetary fund budget system. However, many small and medium-sized enterprises in the form of the establishment of the capital budget --------------------------精品文档，可以编辑修改，等待你的下载，管理，教育文档----------------------system, but in the actual operation of the process is not used in accordance with the established rules and regulations to implement monetary funds, which caused the currency rate declined greatly, affect the normal production and operation o f enterprises.2Analysis of monetary funds management in small and medium sized enterprisesMany problems exist in the management of monetary funds in the current process of small and medium-sized enterprises, enterprises must proceed from the internal management and control of their own, to perfect the capital control system itself, to establish the internal management and control system to its actual development, so as to promote the enterprise of the normal and orderly development. The concrete implementation measures can be analyzed from the following aspects:2.1 To strengthen the guidance and training of occupation quality of employees Starting from the basic quality of their own employees, regardless of is the senior management personnel of the enterprise or the ordinary workers, must be approved by the occupation training process strictly, timing in enterprise internal training course, understanding from the thought to the significance of the establishment of enterprise currency fund management and control system. In the guidance and training of scientific and rational, promote enterprise staff's professional ability and the occupation quality significantly improved, so as to better into the post construction. This makes the enterprise monetary fund rate is greatly increased, the economic benefits of the enterprise will significantly enhance.2.2 Clear job responsibilities, avoid by all means "one person much hillock"--------------------------精品文档，可以编辑修改，等待你的下载，管理，教育文档----------------------phenomenonThe difference in enterprises and personnel arrangement enterprises a nd large enterprises is small and medium enterprises for deployment of personnel relatively limited, and sometimes there will be a person at the same time as accounting, auditing and cashier multiple position. This "one person much hillock" phenomenon is bound to lead to the monetary funds of enterprises of great confusion. Clear enterprise employee responsibilities from duties, to avoid the "one person much hillock" phenomenon, so that it not only improves the utilization of small and medium-sized enterprise monetary fund rate, but also to strengthen the management and control of each post, personnel staff duties, to the greatest degree to improve staff quality of work and efficiency.2.3 For small and medium-sized enterprises, cash and marketable securities shall be classified managementAbout the company in cash and marketable securities management should be a reasonable classification, effectively ensure the safety and integrity of the monetary fund management. The enterprise cash should not exceed the approved limits, otherwise should be deposited into the bank deposit. For the unauthorized take out cash and the cash behavior should identify the reasons, for the relevant personnel involved shall be given disciplinary action, and in accordance with the relevant laws and regulations strictly law to send punishment. Cash box passwords and keys must be handed in by enterprise operator safekeeping, not to others. Securities management should also be timely record, and placed in a safe place for storage. The sma ll and medium-sized enterprise cash and marketable securities, money is the lifeblood of business development, we must be strict management and control.2.4 Take the small and medium-sized enterprise monetary fund utilization rate Rate and the enterprise monetary fund budget system using small and medium enterprise monetary fund is closely related to the. The first half of the second half of the stage of enterprises must be monetary fund uses status to a reasonable and --------------------------精品文档，可以编辑修改，等待你的下载，管理，教育文档----------------------effective budget, the specific direction and in accordance with the established rules and regulations to the allocation of funds, to practice their jobs. The use of capital budget system is not only effective control of the enterprise monetary fund the actual use conditions, more greatly enhance the overall utilization of monetary funds, and indirectly promote the market competitiveness of enterprises to improve. In addition, utilization rate of increase is the effective realization of the scientific enterprise resource allocation, from the practical interests of the enterprise, to solve the control problem in fund management and use.--------------------------精品文档，可以编辑修改，等待你的下载，管理，教育文档----------------------。
中小企业营运资金管理问题及对策分析报告
中小企业营运资金管理问题及对策分析摘要：中小企业作为我国国民经济中的重要组成部分，在扩大就业、促进经济增长、推进科技创新、保证社会稳定等国民经济和社会稳定方面有着不可替代的作用。
但是，由于中小企业的规模、资金、人才、组织管理等方面的限制，导致中小企业在市场竞争中也诸多问题，尤其是营运资金管理问题，亟需解决。
众所周知，营运资金作为企业财务管理的关键组成，对于企业而言举足轻重，它与企业的采购、生产、销售息息相关，一定程度上决定了企业能够承担的风险能力。
营运资金是否有效运转，直接影响着企业的生存与发展，如果管理不善可能会直接导致企业破产。
中小企业能否进行正确有效的营运资金管理，直接决定了企业未来的经营发展能否成功。
本文将以中小企业营运资金管理着手，以自治区A 中小企业与市B 中小企业营运资金为例，通过数据对比，针对性地分析自治区A 中小企业营运资金管理中存在的问题，从而完善中小企业的营运资金管理，在理论上提出解决的对策和可行性措施。
在这篇论文中，笔者以自治区A中小企业与市B 中小企业营运资金为例，重点分析了自治区A 中小企业营运资金管理中存在的问题，及在理论上提出解决的措施。
而实际情况中，中小企业的管理有着自己特殊的环境背景，存在着差异性，具体操作需结合实际情况，具体问题具体分析，有针对性的寻找适合自己企业发展的管理方式和解决途径。
关键词：中小企业营运资金管理发展现状对策分析Abstract: the small and medium-sized enterprises as an important part of our national economy, in the expansion of employment, promote economic growth, promote scientific and technological innovation, to ensure social stability and the national economy and social stability plays an irreplaceable role. However, due to the restrictions on the scale, capital, talent, organization and management of small and medium-sized enterprises, the small and medium-sized enterprises in the market competition are also many problems, especially the working capital management, which needs to be solved urgently. As is known to all, working capital as the key of enterprise financial management composition, important for enterprises, is closely related to it and the enterprise procurement, production, sales, extent determines the enterprises to undertake the risk ability. Whether working capital works effectively or not directly affects the survival and development of enterprises, and if the management is not good, it may lead to the bankruptcy of enterprises directly. Whether the small and medium-sized enterprise can carry on the correct and effective working capital management, directly determine the success of the business development of the enterprise in the future. The of working capital management in small and medium-sized enterprises to proceed to working capital of the Inner Mongolia Autonomous Region, a small and medium-sized enterprises and B, Beijing small and medium-sized enterprise as an example, by comparing the data, according to the analysis of Inner Mongolia Autonomous Region, a small and medium-sized enterprise operating funds management in the existing problems, in order to improve the working capital management of small and medium enterprises, put forward countermeasures and feasible measures in theory. In this thesis, the author to working capital of the Inner Mongolia Autonomous Region, a small and medium-sized enterprises and B, Beijing small and medium-sized enterprise as an example, focusing on analysis of the Inner Mongolia Autonomous Region, a small and medium-sized enterprise operating funds management in the existing problems, and in theory put forward solving measures. And actual situation, the management of small and medium-sized enterprises have their own special background, there is a difference, the concrete operation should be combined with the actual situation andspecific issues specific analysis, to find suitable for developing their management and solutions.Key words : small and medium-sized enterprise working capital development present situation countermeasure analysis own business management文献综述法玛与米勒于1972 年出版《财务管理》一书，该书标志着西方财务管理理论发展日趋成熟，为西方财务管理理论的一大著作。
供应链导向的营运资金管理研究--以乳业龙头伊利集团为例
的营运资金管理体系还有待完善和丰满。伊利集团可以考虑从引进更加精细化的 信息技术系统以及从更高视角统筹优化营运资金管理。
关键词： 供应链管理；营运资金管理；营运资金管理绩效
Supply Chain Oriented Working Capital Management
——A Case Study of dairy leader Yili Group
Abstract
Working capital management in the financial management of the enterprise occupies a very important position, good working capital management is a necessary condition for survival. In recent years, especially domestic and abroad on the theory of working capital management has achieved initial results, but to supply chain management-oriented aspects of working capital case studies is relatively small. The practical aspects, many domestic manufacturing companies have no working capital management to give enough attention has yet to establish a complete working capital management system. Specific case analysis and induction, both theoretical research to make up for lack of working capital, but also help enterprises develop scientific working capital policies to improve working capital management, on the theory and practice have very important significance. Working capital management in the integration of supply chain thinking, to analyze the supply chain working capital from a strategic mining potential in the management philosophy, management tools, management methods to break through the traditional, establishment of modern enterprise environment to adapt to new working capital management approach is to improve working capital management, enterprise performance and competitiveness in an important way to obtain one.
sap资金管理实施论述
ＤＯＩ：１０．１９５５１／ｊ．ｃｎｋｉ．ｉｓｓｎ１６７２－９１２９．２０１９．２０．１１３ＳＡＰ资金管理实施论述罗 琨（马勒投资（中国）有限公司 上海 ２０１４０１）摘要：简述企业在资金管理中的问题，ＳＡＰ中的资金管理模块的标准功能与本地化差异分析，企业实施资金管理模块的目标以及方案等。
关键词：ＳＡＰ资金管理模块；本地化差异；实施方案中图分类号：Ｆ２７５．１ 文献标识码：Ａ 文章编号：１６７２－９１２９（２０１９）２０－０１２１－０２Ａｂｓｔｒａｃｔ：ｔｈｉｓｐａｐｅｒｂｒｉｅｆｌｙｄｅｓｃｒｉｂｅｓｔｈｅｐｒｏｂｌｅｍｓｉｎｃａｐｉｔａｌｍａｎａｇｅｍｅｎｔｏｆｅｎｔｅｒｐｒｉｓｅｓ，ｔｈｅａｎａｌｙｓｉｓｏｆｓｔａｎｄａｒｄｆｕｎｃｔｉｏｎｓａｎｄｌｏｃａｌｉｚａｔｉｏｎｄｉｆｆｅｒｅｎｃｅｓｏｆｃａｐｉｔａｌｍａｎａｇｅｍｅｎｔｍｏｄｕｌｅｉｎＳＡＰ，ａｎｄｔｈｅｇｏａｌｓａｎｄｐｌａｎｓｏｆｉｍｐｌｅｍｅｎｔｉｎｇｃａｐｉｔａｌｍａｎａｇｅｍｅｎｔｍｏｄｕｌｅｉｎｅｎｔｅｒｐｒｉｓｅｓ。
Ｋｅｙｗｏｒｄｓ：ＳＡＰｆｕｎｄｍａｎａｇｅｍｅｎｔｍｏｄｕｌｅ；Ｌｏｃａｌｉｚａｔｉｏｎｄｉｆｆｅｒｅｎｃｅｓ；Ｉｍｐｌｅｍｅｎｔａｔｉｏｎｐｌａｎ １ 引言在ＥＲＰ系统引入中国后，很多企业都逐步实施或引用了其内在的较为现代的管理理论，优化了企业的业务流程，降低了企业的运营成本。
然而，在早期很多的ＥＲＰ的实施项目中，往往以财务运营、生产、采购和销售等模块为实施核心，缺少了资金模块的集成，所以在企业的财务管控体系中，容易会存在以下问题：在资金结算管理方面，付款平台多样其彼此孤岛，无法集成；对于付款控制缺乏有效手段，使得集团管控能力未得到有效发挥；对收款的归属不到位，造成回款慢，清账慢等问题；缺少符合中国本地需求的票据管理管理台账等。
在资金计划管理方面，编制计划时缺乏业务数据支持，计划审批过程中缺少审批依据，资金计划分析数据不够细致，难以实时分析以支持管理层的决策。
英语作文-资产管理行业推动金融创新,助力实体经济发展
英语作文-资产管理行业推动金融创新，助力实体经济发展The asset management industry plays a pivotal role in driving financial innovation and fostering the development of the real economy. By efficiently allocating capital and managing risk, asset managers contribute significantly to economic growth and stability.Asset management encompasses a broad spectrum of financial services, ranging from traditional mutual funds to sophisticated hedge funds and private equity investments. These entities act as intermediaries between investors seeking returns on their capital and businesses or projects in need of funding. Through meticulous analysis and strategic decision-making, asset managers identify investment opportunities that align with their clients' objectives while mitigating associated risks.One of the primary contributions of the asset management industry lies in its ability to channel savings into productive investments. By connecting surplus funds with enterprises that require capital to expand operations or innovate, asset managers facilitate the growth of businesses across various sectors. This capital injection not only fuels entrepreneurial activity but also enhances productivity and competitiveness within the economy.Moreover, asset managers play a crucial role in promoting financial inclusivity and democratizing access to investment opportunities. Through diversified portfolios and investment products tailored to different risk appetites, they enable individuals and institutional investors alike to participate in wealth creation and asset accumulation. This inclusivity fosters a broader distribution of economic benefits and contributes to overall societal prosperity.Financial innovation within asset management is another key driver of economic development. Advances in technology, such as artificial intelligence and machine learning, have revolutionized how investment decisions are made. Algorithms can now analyze vast amounts of data in real time, identifying trends and opportunities that humananalysis may overlook. This technological integration enhances efficiency, reduces costs, and improves investment outcomes for clients.Furthermore, the evolution of financial instruments and strategies has enabled asset managers to offer tailored solutions that meet specific investor needs. From environmentally sustainable investments to impact-focused funds, there is a growing emphasis on aligning financial goals with environmental, social, and governance (ESG) criteria. This trend not only reflects changing investor preferences but also encourages businesses to adopt sustainable practices, thereby promoting long-term economic resilience.In conclusion, the asset management industry serves as a cornerstone of financial innovation, leveraging capital to drive the growth of the real economy. Through efficient allocation of resources, inclusive investment opportunities, and technological advancements, asset managers contribute to economic development while safeguarding investor interests. As markets continue to evolve and global challenges emerge, the role of asset management in supporting sustainable and resilient economic growth remains indispensable.。
英语作文-资产管理行业持续推动金融服务实体经济
英语作文-资产管理行业持续推动金融服务实体经济The asset management industry plays a pivotal role in driving financial services towards supporting the real economy. As economies evolve and global dynamics shift, the role of asset managers becomes increasingly crucial in channeling capital towards productive uses, thereby fostering sustainable economic growth. This essay explores how the asset management industry continues to influence and propel financial services to benefit the real economy.Asset management involves the professional management of investments on behalf of clients to achieve specific financial objectives. These objectives often include capital appreciation, income generation, or a combination of both, all while managing risks effectively. In recent years, there has been a notable trend where asset managers are not only focusing on maximizing returns for investors but also on how these investments contribute to broader economic development.One significant way asset management supports the real economy is by allocating capital to sectors that drive growth and innovation. Unlike speculative investments, which may not directly benefit the broader economy, asset managers prioritize investments in businesses and projects that create jobs, improve infrastructure, and enhance productivity. For instance, investments in renewable energy projects, healthcare facilities, or technological advancements not only generate financial returns but also contribute positively to society by addressing critical needs.Moreover, asset managers play a pivotal role in fostering long-term economic stability. By encouraging responsible investing practices, such as Environmental, Social, and Governance (ESG) considerations, asset managers ensure that investments align with sustainable and ethical principles. This approach not only mitigates risks associated with environmental and social challenges but also enhances corporate governance standards, thereby promoting transparency and accountability within invested companies.Furthermore, asset management institutions facilitate access to capital for businesses of all sizes. Through various financial products such as mutual funds, exchange-traded funds (ETFs), and pension funds, asset managers enable individuals and institutional investors alike to participate in economic growth. This democratization of investment opportunities allows small and medium-sized enterprises (SMEs) to raise funds, expand operations, and innovate, thereby fostering entrepreneurship and job creation.In addition to capital allocation, asset managers contribute to the real economy by providing expertise and guidance to their clients. Institutional investors, including pension funds and insurance companies, rely on asset managers' insights to navigate complex financial landscapes and optimize their investment portfolios. By offering tailored investment strategies and risk management solutions, asset managers help these entities fulfill their financial obligations and achieve sustainable long-term growth.Moreover, the asset management industry promotes financial inclusivity by offering diverse investment options that cater to different risk appetites and financial goals. Whether through traditional equity and fixed-income investments or alternative assets such as real estate and private equity, asset managers cater to a wide range of investor preferences. This inclusivity not only democratizes wealth creation but also encourages individuals to participate actively in economic activities, thereby enhancing overall economic resilience.In conclusion, the asset management industry serves as a linchpin in advancing financial services towards supporting the real economy. By allocating capital efficiently, promoting sustainable investing practices, fostering economic stability, and enhancing financial inclusivity, asset managers play a critical role in driving long-term economic prosperity. As global markets continue to evolve, the role of asset managers will remain pivotal in channeling investments towards productive uses that benefit society at large. Thus, ensuring that the financial system works in tandem with the real economy's needs is essential for fostering sustainable growth and prosperity.In essence, the asset management industry's ongoing commitment to aligning financial services with the real economy underscores its role as a cornerstone of global economic development.。
解决企业资金紧张的对策
论文题目: 解决企业资金紧张的对策考生姓名：张三专业: 会计（注册会计师方向）准考证号：通讯地址：邮政编码：××××××联系电话：×××××××××××日期： 2014 年月日摘要企业资金短缺的现象近几年愈演愈烈，他已成为制约我国经济发展的一个重要因素。
从表面上看，是成本上升，货款相互拖欠或者产品滞销造成的。
由于企业对市场的不适应及企业间的相互拖欠，加之企业在管理方面存在的问题，使得企业资金紧张的问题成为制约企业发展的一大因素。
因此，企业应在调整产品结构、降低产品成本、强化内部控制等方面加大力度，合理运用政策和法律，从根本上解决资金紧张的难题。
但进一步分析就不难发现，导致企业资金紧张的原因多，也很复杂。
其中包括政策和市场变化的因素，也包括企业缺乏有效地资金管理机制的成分和企业资金使用的观念问题，还包括企业流动资金和固定资金的不合理使用而带来的巨大影响。
针对我国流动资金紧张已成为许多企业发展中共同面临的问题，得出我国企业流动资金紧张的原因主要在于企业效益差，自补资金不足、销售不畅，产品积压、管理薄弱、资金结构的不合理和企业信用水平低，市场竞争激烈，产品无法及时销售出去，即使销售出去，赊销比例过大，又不能及时回款，存货控制不力，占用过多的资金，不能充分利用信用条件延长欠款的支付等方面。
本文针对这些原因，提出了加强企业流动资金的对策，即流动资金要求预测、优化流动资金内部结构、加强流动资金使用管理，销售促进，账款催收，存货最佳控制，充分利用信用付款条件等对策来促进资金合理有效的使用，科学筹划，提高资金的使用效益。
总结：通过对策，提高销售周转率、存货周转率，解决资金紧缺情况。
并适当借入短期借款，弥补临时流动资金不足。
实现流动资金良性循环，是企业得以健康发展的一个重要条件，多年来，流动资金紧张始终制约我国企业的经济发展，流动资金问题较前有增无减，持续不断地困扰企业。
营运资金管理
中国海洋大学本科生课程大纲课程属性：公共基础/通识教育/学科基础/专业知识/工作技能，课程性质：必修、选修一、课程介绍1.课程描述（中英文）：《营运资金管理》课程课程围绕企业营运资金管理展开，通过对企业营运资金管理的基本概念、营运资金管理绩效评价体系、营运资金预测方法、各行业（地区）营运资金管理特色以及先进的营运资金管理理念与模式的讲解，旨在培养学生树立起重视企业营运资金管理的理念、掌握企业营运资金管理的一般方法、具备资金管控能力，以此提高营运资金使用效率，保障资金安全的目的。
是一门兼具理论性和应用性的课程。
本课程在教授中强调理论与实践的结合，设置了理论学时和实训学时，使学生在营运资金管理基本理论的指导下，通过小组案例研究、课堂讨论等环节的实训强化培养其学以致用的能力。
Working capital management focuses on enterprise working capital management. Through the explanation of the basic concept of enterprise working capital management, the performance evaluation system of working capital management, the prediction method of working capital, the working capital management characteristics of various industries (regions) and the advanced operating capital management concepts and modes, the course aims to cultivate- 1 -students to attach importance to the working capital of enterprises In order to improve the efficiency of working capital use and ensure the safety of capital, we should master the general methods of enterprise working capital management and have the ability of capital control. It is a theoretical and practical course. This course emphasizes the combination of theory and practice, and sets up theoretical hours and practical training hours. Under the guidance of the basic theory of working capital management, students can strengthen their ability to apply their knowledge through group case study and classroom discussion.2.设计思路：本课程的设计突出专业知识的传授和专业技能的培养。