专业英语外文翻译--在农村财务管理的薄弱环节和权力
财务管理专业英语翻译
1、Financial management is an integrated decision-making process concerned withacquiring, financing, and managing assets to accomplish some overall goal within a business entity.财务管理是为了实现一个公司总体目标而进行的涉及到获取、融资和资产管理的综合决策过程。
2、Making financial decisions is an integral part of all forms and sizes ofbusiness organizations from small privately-hold forms to large publicly-traded corporations.做财务决策对于所有形式和规模的商业组织，无论是小型私人公司还是大型股份公开交易的公司来说，都是不可分割的一部分。
3、In today’s rapidly changing environment, the financial manager must have theflexibility to adapt to external factors such as economic uncertainty, global competition, technological change, volatility of interest and exchange rates, changes in laws and regulations, and ethical concerns.在当今瞬息万变的环境中，财务经理必须具备足够的灵活性以适应外部因素，如经济的不确定性、国际竞争、技术变革、利息波动、汇率变动、法律法规变化以及商业道德问题。
4、The financial manager makes investment decisions about all types of assets-itemson the left-hand side of the balance sheet.财务经理要做出关于所有形式的资产—即资产负债表左侧所列示项目的投资决定。
财务管理问题研究外文资料翻译
出处Fundamentals of Management.作者：[M].Prentice Hall ,2001(3)财务管理问题研究在市场经济中，管理是决定企业生存和发展的重要性。
近年来，由于意识形态偏见在认识和历史原因，许多的内部财务管理制度不健全给财务管理带来混乱的客观理由，导致一些缺乏内部监督机制、发生假帐或者账户外设的帐户直接导致的混乱及财务管理效率低下的企业。
这是来自经验的证明。
因此，加强财务管理，建立健全内部财务管理制度已经成为企业不可或缺的条件。
首先，企业应当建立健全内部财务管理制度。
(一)建立内部财务管理系统是为适应社会主义市场经济体制的客观要求，企业在市场竞争中生存、发展，就必须遵循市场经济的要求规范金融行为；必须按照市场经济的要求融资、经费使用和利益分配，提高生产和操作，提高企业的经济效益，从而增强自己的竞争力以实现经济增长，改变公司经营方式以适应市场经济的客观要求。
(二)建立健全内部财务管理系统是企业管理的内在要求1、财务管理是企业管理的基础，是一切企业管理活动的中心环节。
内部财务管理公司的资金管理活动与形式的价值，主要基于成本管理和资金管理为中心，通过一种价值管理为物理形式的管理。
因此，财务管理是企业管理活动的基础，是企业管理的中心环节。
2、财务管理在各方面的生产经营和整个过程，根据它的意义，我们可以总结四大要素的财务管理，包括筹资管理、投资管理、营运资本管理、利润分配管理。
(三)财务管理和企业管理有广泛的联系在商务活动、财务管理的触角延伸到每一个角落，每一个部门的业务将获得服务的资金通过使用接触到金融部门，每个部门应合理使用资金，为了省钱，所以接受部门的指导，受金融系统的约束，以确保提高企业经济效益。
(四)公司财务管理迅速体现公司的生产工作。
所有生产及企业经营活动都最终反映在其财务结果通过会计、分析、比较，你可以检查实施企业生产经营活动的方式，发现问题，找出解决问题的办法。
财务管理财务分析中英文对照外文翻译文献
覆盖大量的可供选择的债券工具。由于债券市场的改革，出现了由企业发行的可供选择形式的债券工具。在第15章中，向你介绍了三种工具。我们然后致力于第一章提出的由企业负债发行的最具流动性的可供选择企业债券，企业首次发行的资产有价证券。
(文档含英文原文和中文翻译)
附录A
财务管理和财务分析作为财务学科中应用工具。本书的写作目的在于交流基本的财务管理和财务分析。本书用于那些有能力的财务初学者了解财务决策和企业如何做出财务决策。
通过对本书的学习，你将了解我们是如何理解财务的。我们所说的财务决策作为公司所做决策的一部分，不是一个被分离出来的功能。财务决策的做出协调了企业会计部、市场部和生产部。
1财务管理与分析的介绍
财务是经济学原理的应用的概念，用于商业决策和问题的解决。财务被认为有三部分组成：财务管理，投资，和金融机构：
■财务管理有时被称为公司理财或者企业理财。财务的范围就企业单位的财务决策的重要性划分的。财务管理决策包括保持现金流平衡，延长信用，获得其他公司借款，银行的借款和发行股票和基金。
覆盖项目租赁和项目资金融资。我们提供深度的项目租赁的内容在本书的第27章，阐明项目租赁的利弊，你在本书中会频繁的看到和专业的项目资金融资。项目融资的增长十分重要不仅对企业而言，对为了追求发展基础设施的国家也十分的重要。在第28章，本书提供了便于理解项目融资的基本原理。
早期介绍衍生工具。衍生工具（期货、交换物、期权）在理财中发挥着重要作用。在第4章向你介绍这些工具。而衍生工具被看作是复杂的工具，通过介绍将让你明确它们的基础投资工具特征。在早期介绍的衍生工具时，你可以接受那些评估隐含期权带来的困难（第9章）那些在资本预算中隐含的期权（第14章），以及如何运用隐含期权来减少成本及负债（第15章）。
财务管理外文资料翻译---财务风险的重要性
毕业设计(论文)外文资料翻译系别：管理信息系专业：财务管理班级：姓名：学号：外文出处：Theory and Decision附件： 1. 原文； 2. 译文How Important is Financial Risk?作者：Sohnke M. Bartram, Gregory W. Brown, and Murat Atamer起止页码：1-7出版日期（期刊号）：September 2009,V ol. 2, No. 4(Serial No. 11)出版单位：Theory and Decision, DOI 10.1007/s11238-005-4590-0Abstract：This paper examines the determinants of equity price risk for a large sample of non-financial corporations in the United States from 1964 to 2008. We estimate both structural and reduced form models to examine the endogenous nature of corporate financial characteristics such as total debt, debt maturity, cash holdings, and dividend policy. We find that the observed levels of equity price risk are explained primarily by operating and asset characteristics such as firm age, size, asset tangibility, as well as operating cash flow levels and volatility. In contrast, implied measures of financial risk are generally low and more stable than debt-to-equity ratios. Our measures of financial risk have declined over the last 30 years even as measures of equity volatility (e.g. idiosyncratic risk) have tended to increase. Consequently, documented trends in equity price risk are more than fully accounted for by trends in the riskiness of firms’ assets. Taken together, the results suggest that the typical U.S. firm substantially reduces financial risk by carefully managing financial policies. As a result, residual financial risk now appears negligible relative to underlying economic risk for a typical non-financial firm.Keywords：Capital structure；financial risk；risk management；corporate finance 1IntroductionThe financial crisis of 2008 has brought significant attention to the effects of financial leverage. There is no doubt that the high levels of debt financing by financial institutions and households significantly contributed to the crisis. Indeed, evidence indicates that excessive leverage orchestrated by major global banks (e.g., through the mortgage lending and collateralized debt obligations) and the so-called “s hadow banking system” may be the underlying cause of the recent economic and financial dislocation. Less obvious is the role of financial leverage among nonfinancial firms. To date, problems in the U.S. non-financial sector have been minor compared to the distress in the financial sector despite the seizing of capital markets during the crisis. For example, non-financial bankruptcies have been limited given that the economicdecline is the largest since the great depression of the 1930s. In fact, bankruptcy filings of non-financial firms have occurred mostly in U.S. industries (e.g., automotive manufacturing, newspapers, and real estate) that faced fundamental economic pressures prior to the financial crisis. This surprising fact begs the question, “How impo rtant is financial risk for non-financial firms?” At the heart of this issue is the uncertainty about the determinants of total firm risk as well as components of firm risk.Recent academic research in both asset pricing and corporate finance has rekindled an interest in analyzing equity price risk. A current strand of the asset pricing literature examines the finding of Campbell et al. (2001) that firm-specific (idiosyncratic) risk has tended to increase over the last 40 years. Other work suggests that idiosyncratic risk may be a priced risk factor (see Goyal and Santa-Clara, 2003, among others). Also related to these studies is work by Pástor and Veronesi (2003) showing how investor uncertainty about firm profitability is an important determinant of idiosyncratic risk and firm value. Other research has examined the role of equity volatility in bond pricing (e.g., Dichev, 1998, Campbell, Hilscher, and Szilagyi, 2008).However, much of the empirical work examining equity price risk takes the risk of assets as given or tries to explain the trend in idiosyncratic risk. In contrast, this paper takes a different tack in the investigation of equity price risk. First, we seek to understand the determinants of equity price risk at the firm level by considering total risk as the product of risks inherent in the firms operations (i.e., economic or business risks) and risks associated with financing the firms operations (i.e., financial risks). Second, we attempt to assess the relative importance of economic and financial risks and the implications for financial policy.Early research by Modigliani and Miller (1958) suggests that financial policy may be largely irrelevant for firm value because investors can replicate many financial decisions by the firm at a low cost (i.e., via homemade leverage) and well-functioning capital markets should be able to distinguish between financial and economic distress. Nonetheless, financial policies, such as adding debt to the capital structure, can magnify the risk of equity. In contrast, recent research on corporate risk management suggests that firms may also be able to reduce risks and increase value with financial policies such as hedging with financial derivatives. However, this research is often motivated by substantial deadweight costs associated with financialdistress or other market imperfections associated with financial leverage. Empirical research provides conflicting accounts of how costly financial distress can be for a typical publicly traded firm.We attempt to directly address the roles of economic and financial risk by examining determinants of total firm risk. In our analysis we utilize a large sample of non-financial firms in the United States. Our goal of identifying the most important determinants of equity price risk (volatility) relies on viewing financial policy as transforming asset volatility into equity volatility via financial leverage. Thus, throughout the paper, we consider financial leverage as the wedge between asset volatility and equity volatility. For example, in a static setting, debt provides financial leverage that magnifies operating cash flow volatility. Because financial policy is determined by owners (and managers), we are careful to examine the effects of firms’ asset and operating characteristics on financial policy. Specifically, we examine a variety of characteristics suggested by previous research and, as clearly as possible, distinguish between those associated with the operations of the company (i.e. factors determining economic risk) and those associated with financing the firm (i.e. factors determining financial risk). We then allow economic risk to be a determinant of financial policy in the structural framework of Leland and Toft (1996), or alternatively, in a reduced form model of financial leverage. An advantage of the structural model approach is that we are able to account for both the possibility of financial and operating implications of some factors (e.g., dividends), as well as the endogenous nature of the bankruptcy decision and financial policy in general.Our proxy for firm risk is the volatility of common stock returns derived from calculating the standard deviation of daily equity returns. Our proxies for economic risk are designed to capture the essential characteristics of th e firms’ operations and assets that determine the cash flow generating process for the firm. For example, firm size and age provide measures of line of- business maturity; tangible assets (plant, property, and equipment) serve as a proxy for the ‘hardness’of a firm’s assets; capital expenditures measure capital intensity as well as growth potential. Operating profitability and operating profit volatility serve as measures of the timeliness and riskiness of cash flows. To understand how financial factors affect firm risk, we examine total debt, debt maturity, dividend payouts, and holdings of cash and short-term investments.The primary result of our analysis is surprising: factors determining economicrisk for a typical company explain the vast majority of the variation in equity volatility. Correspondingly, measures of implied financial leverage are much lower than observed debt ratios. Specifically, in our sample covering 1964-2008 average actual net financial (market) leverage is about 1.50 compared to our estimates of between 1.03 and 1.11 (depending on model specification and estimation technique). This suggests that firms may undertake other financial policies to manage financial risk and thus lower effective leverage to nearly negligible levels. These policies might include dynamically adjusting financial variables such as debt levels, debt maturity, or cash holdings (see, for example, Acharya, Almeida, and Campello, 2007). In addition, many firms also utilize explicit financial risk management techniques such as the use of financial derivatives, contractual arrangements with investors (e.g. lines of credit, call provisions in debt contracts, or contingencies in supplier contracts), special purpose vehicles (SPVs), or other alternative risk transfer techniques.The effects of our economic risk factors on equity volatility are generally highly statistically significant, with predicted signs. In addition, the magnitudes of the effects are substantial. We find that volatility of equity decreases with the size and age of the firm. This is intuitive since large and mature firms typically have more stable lines of business, which should be reflected in the volatility of equity returns. Equity volatility tends to decrease with capital expenditures though the effect is weak. Consistent with the predictions of Pástor and Veronesi (2003), we find that firms with higher profitability and lower profit volatility have lower equity volatility. This suggests that companies with higher and more stable operating cash flows are less likely to go bankrupt, and therefore are potentially less risky. Among economic risk variables, the effects of firm size, profit volatility, and dividend policy on equity volatility stand out. Unlike some previous studies, our careful treatment of the endogeneity of financial policy confirms that leverage increases total firm risk. Otherwise, financial risk factors are not reliably related to total risk.Given the large literature on financial policy, it is no surprise that financial variables are,at least in part, determined by the economic risks firms take. However, some of the specific findings are unexpected. For example, in a simple model of capital structure, dividend payouts should increase financial leverage since they represent an outflow of cash from the firm (i.e., increase net debt). We find that dividends are associated with lower risk. This suggests that paying dividends is not as much a product of financial policy as a characteristic of a firm’s operations (e.g., amature company with limited growth opportunities). We also estimate how sensitivities to different risk factors have changed over time. Our results indicate that most relations are fairly stable. One exception is firm age which prior to 1983 tends to be positively related to risk and has since been consistently negatively related to risk. This is related to findings by Brown and Kapadia (2007) that recent trends in idiosyncratic risk are related to stock listings by younger and riskier firms.Perhaps the most interesting result from our analysis is that our measures of implied financial leverage have declined over the last 30 years at the same time that measures of equity price risk (such as idiosyncratic risk) appear to have been increasing. In fact, measures of implied financial leverage from our structural model settle near 1.0 (i.e., no leverage) by the end of our sample. There are several possible reasons for this. First, total debt ratios for non-financial firms have declined steadily over the last 30 years, so our measure of implied leverage should also decline. Second, firms have significantly increased cash holdings, so measures of net debt (debt minus cash and short-term investments) have also declined. Third, the composition of publicly traded firms has changed with more risky (especially technology-oriented) firms becoming publicly listed. These firms tend to have less debt in their capital structure. Fourth, as mentioned above, firms can undertake a variety of financial risk management activities. To the extent that these activities have increased over the last few decades, firms will have become less exposed to financial risk factors.We conduct some additional tests to provide a reality check of our results. First, we repeat our analysis with a reduced form model that imposes minimum structural rigidity on our estimation and find very similar results. This indicates that our results are unlikely to be driven by model misspecification. We also compare our results with trends in aggregate debt levels for all U.S. non-financial firms and find evidence consistent with our conclusions. Finally, we look at characteristics of publicly traded non-financial firms that file for bankruptcy around the last three recessions and find evidence suggesting that these firms are increasingly being affected by economic distress as opposed to financial distress.In short, our results suggest that, as a practical matter, residual financial risk is now relatively unimportant for the typical U.S. firm. This raises questions about the level of expected financial distress costs since the probability of financial distress is likely to be lower than commonly thought for most companies. For example, our results suggest that estimates of the level of systematic risk in bond pricing may bebiased if they do not take into account the trend in implied financial leverage (e.g., Dichev, 1998). Our results also bring into question the appropriateness of financial models used to estimate default probabilities, since financial policies that may be difficult to observe appear to significantly reduce risk. Lastly, our results imply that the fundamental risks born by shareholders are primarily related to underlying economic risks which should lead to a relatively efficient allocation of capital.Before proceeding we address a potential comment about our analysis. Some readers may be tempted to interpret our results as indicating that financial risk does not matter. This is not the proper interpretation. Instead, our results suggest that firms are able to manage financial risk so that the resulting exposure to shareholders is low compared to economic risks. Of course, financial risk is important to firms that choose to take on such risks either through high debt levels or a lack of risk management. In contrast, our study suggests that the typical non-financial firm chooses not to take these risks. In short, gross financial risk may be important, but firms can manage it. This contrasts with fundamental economic and business risks that are more difficult (or undesirable) to hedge because they represent the mechanism by which the firm earns economic profits.The paper is organized at follows. Motivation, related literature, and hypotheses are reviewed in Section 2. Section 3 describes the models we employ followed by a description of the data in Section 4. Empirical results for the Leland-Toft model are presented in Section 5. Section 6 considers estimates from the reduced form model, aggregate debt data for the no financial sector in the U.S., and an analysis of bankruptcy filings over the last 25 years. Section 6 concludes.2 Motivation, Related Literature, and HypothesesStudying firm risk and its determinants is important for all areas of finance. In the corporate finance literature, firm risk has direct implications for a variety of fundamental issues ranging from optimal capital structure to the agency costs of asset substitution. Likewise, the characteristics of firm risk are fundamental factors in all asset pricing models.The corporate finance literature often relies on market imperfections associated with financial risk. In the Modigliani Miller (1958) framework, financial risk (or more generally financial policy) is irrelevant because investors can replicate the financial decisions of the firm by themselves. Consequently, well-functioning capital markets should be able to distinguish between frictionless financial distress and economicbankruptcy. For example, Andrade and Kaplan (1998) carefully distinguish between costs of financial and economic distress by analyzing highly leveraged transactions, and find that financial distress costs are small for a subset of the firms that did not experience an “economic” shock. They conclude that financial distress costs should be small or insignificant for typical firms. Kaplan and Stein (1990) analyze highly levered transactions and find that equity beta increases are surprisingly modest after recapitalizations.The ongoing debate on financial policy, however, does not address the relevance of financial leverage as a driver of the overall riskiness of the firm. Our study joins the debate from this perspective. Correspondingly, decomposing firm risk into financial and economic risks is at the heart of our study.Research in corporate risk management examines the role of total financial risk explicitly by examining the motivations for firms to engage in hedging activities. In particular, theory suggests positive valuation effects of corporate hedging in the presence of capital market imperfections. These might include agency costs related to underinvestment or asset substitution (see Bessembinder, 1991, Jensen and Meckling, 1976, Myers, 1977, Froot, Scharfstein, and Stein,1993), bankruptcy costs and taxes (Smith and Stulz, 1985), and managerial risk aversion (Stulz,1990). However, the corporate risk management literature does not generally address the systematic pricing of corporate risk which has been the primary focus of the asset pricing literature.Lintner (1965) and Sharpe (1964) define a partial equilibrium pricing of risk in a mean variance framework. In this structure, total risk is decomposed into systematic risk and idiosyncratic risk, and only systematic risk should be priced in a frictionless market. However, Campbelletal (2001) find that firm-specific risk has increased substantially over the last four decades and various studies have found that idiosyncratic risk is a priced factor (Goyal and Santa Clara,2003, Ang, Hodrick, Xing, and Zhang, 2006, 2008, Spiegel and Wang, 2006). Research has determined various firm characteristics (i.e., industry growth rates, institutional ownership, average firm size, growth options, firm age, and profitability risk) are associated with firm-specific risk. Recent research has also examined the role of equity price risk in the context of expected financial distress costs (Campbell and Taksler, 2003, Vassalou and Xing, 2004, Almeida and Philippon, 2007, among others). Likewise, fundamental economic risks have been shown to be to be related to equity risk factors (see, for example, Vassalou, 2003, and the citations therein). Choiand Richardson (2009) examine thevolatility of the firm’s assets using issue-level data on debt and find that asset volatilities exhibit significant time-series variation and that financial leverage has a substantial effect on equity volatility.How Important is Financial Risk?财务风险的重要性作者：Sohnke M. Bartram, Gregory W. Brown, and Murat Atamer起始页码：1-7出版日期（期刊号）：September 2009,Vol. 2, No. 4(Serial No. 11)出版单位：Theory and Decision, DOI 10.1007/s11238-005-4590-0外文翻译译文：摘要：本文探讨了美国大型非金融企业从1964年至2008年股票价格风险的决定小性因素。
农村财务管理薄弱环节及对策论文
浅析农村财务管理的薄弱环节及对策农村财务管理不仅是一项经济工作，同时也是一项严肃的政治工作，是农村基层组织、思想、政权建设的需要。
因此必须加强组织领导，认真搞好村级财务管理工作，加强农村财务管理工作。
一、目前存在的问题（一）思想认识不到位主要表现在：一是思想意识不到位。
村主要干部在思想上没有认识到财务工作的重要性，对财务制度落实不到位，相互之间职责不明确，互相推诿扯皮，各搞一套。
会计岗位设置混乱，往往是一个会计人员身兼数职，廉政意识淡薄，财经纪律观念不强，管理能力有限，工作措施、管理制度滞后，造成财务管理混乱。
二是法制、政策宣传不到位，村财务人员法制观念不强，法制意识淡薄。
（二）农村财务人员素质不高且队伍不稳定农村财务人员素质相对较低，最终导致财务处理不规范。
主要表现在：一是遵纪守法意识不强，观念淡薄，财务人员进行会计处理时随意性较大。
二是村级财务人员业务水平不高，在会计处理时不按有关会计制度进行核算，只简单地记几个数据，导致会计分录不清楚，做成了糊涂账、流水账。
财会队伍不稳定表现在：一是每逢村两委换届，出纳、会计也跟着换届，出现“一朝天子一朝臣”，任人唯亲的现象。
二是会计人员年龄老化，学历偏低。
由于年轻人不愿意在村里干，又找不到合适人选，致使一些业务生疏的财会人员也“持证上岗”。
2008年，全市共有村会计907人，其中持有《会计证》人数为451人，占村会计总数的49.72%。
；2009年，全市共有村会计887人，较2008年减少20人。
（三）农村财务管理不规范主要表现在：一是费用审批不规范。
审批不符合有关程序规定，有些开支不经集体讨论，个别人说了算，审批手续不完备。
有的有经办人无审批人，有的有审批人无经办人，有的甚至无经办人也无审批人，有的自用自批；报销凭证不规范。
收据、自制单据、白条入帐的现象大量存在。
二是村级财务普遍没有收支预决算制度，造成收支失衡，支大于收，非生产性开支过大。
（四）农村集体资产管理不严格主要表现在：家底不清，产权不明，无资产台帐；专项资金管理不善，使用不当，专款不专用；集体资产发包、出租不规范，程序上不合法，手续不完整；应收帐款资金沉淀，资产被个别村民占用，村集体经济受损。
农村金融体系外文翻译
外文翻译The Main Problems and Countermeasures of China’s Rural Financial System中国的农村金融体系中存在的问题原文来源：ZHAO YI The Main Problems and Countermeasures of China’s Rural Financial System The Chinese Economy, vol. 39, no. 2, March–April 2006, pp. 57–70.•不明确的功能定位在目前的农村金融体系改革的基本问题在于，金融机构的功能定位却很不明确。
杨亚明，中国农业银行的总裁，他认为目前在农村金融体系中有三个的主要组成部分。
有些含糊不清的功能定位和这三个机构重叠存在。
农业银行主要的业务是支持农业产业化经营，小城镇建设和贷款，以帮助贫穷的人。
贷款显示，农业银行的操作是没有完全商业化，也有一些金融性政策的款。
这些农村信用社和农业银行的服务目标和服务类型有一些重叠。
在中国，农村金融专家何广文，郭晓丽也有类似的看法。
为什么金融体系改革是不是非常有效的，功能定位的暧昧是最主要的原因，下面进一步对模糊的功能进行讨论。
首先，关于农村融资有一个模糊的定位功能，。
中国应该如何发展合作金融仍然是一个争论的话题。
中国共产党（CCP）经济领导小组财务科办公室研究员唐人间指出：“这的确是一个头痛的，很难用几句话解释。
大多数高校的农业专家认为这是一个问题，不能简单地避免。
“这肯定显示了中国在发展农民专业合作社的困境。
许多学者在理论界坚持认为，应充分开发农村合作金融规范化和标准化，因为它是一种重要的组织和对农村金融的运作形式。
第二，财政农业政策性和商业性金融之间有一个不明确的业务范围。
1994年，农业中国开发银行的成立，强调分离的COM-商用金融，政策性金融。
这个问题不能得到很快解决，因为第一个商业性金融机构仍然承担一些政策性贷款。
财务管理系统外文翻译--一个财务管理系统,该系统的改进与成功重点
A Financial Control System that Focuses on Improvement and SuccessOf course, we are not saying that businesses should ignore prudent controls over their cash drawer. The point is that focusing on small components while not knowing how much cash is tied up in receivables does not represent a control system that recognizes priorities and risk. Focusing solely on the rote and mundane does little to improve your overall financial performance. Financial control systems shouldn’t just be about compliance, they should be about continually improving key aspects of the financial operation such as:∙Regularly reviewing and improving the overall capital structure.∙Using a capital plan to minimize the cost of capital while strengthening the Debt/Equity position.∙Managing working capital so excessive inventories and receivables do not sap financial resources.∙Ensuring proper calculations and scenarios are explored while making debt/investment or leasing decisions.∙Maximizing returns while minimizing costs for cash and merchant accounts.A control system of well-defined processes is not only about control or compliance, it is also about consistently striving to do a little better. Control systems that are designed only to achieve compliance are doing the bare minimum, and they represent a missed opportunity to gain improvement and a competitive edge. And that should be enough reason for any size and type of company to think about using a continual improving process approach to creating a financial internal control system. Sox is nice; but continual improvement is better for everyone. Financial control of projectsPurpose:Established and effective cost control systems and procedures, understood and adopted by all members of the project team, entail less effort than ‘crisis management’ and will release management effort to other areas of the project.Fitness for purpose checklist:∙The prime objective of the government’s procurement policy is to achieve best VFM.∙To exercise financial/cost control, project sponsors need to review and act on the best and most appropriate cost information. This means that they should receive regular,consistent and accurate cost reports that are both comprehensive in detail and presented in a manner that permits easy understanding of both status and trends. Reports need tobe tailored to suit the individual needs of each project and should always be presented to give a comparison of the present position with the control estimate.∙Reports to project sponsors normally give only the status of the project overall. But sponsors will on occasion need to monitor costs against a specific cost centre in more detail. The typical contents of a cost report are given in Annex A.∙Tables of figures are essential, but for rapid understanding and analysis of trends some graphs are helpful.Suggested content:The following aspects should be addressed in a financial report (rather than repeating detailed information available in earlier reports, later reports can summarise the key points and cross refer to the relevant earlier reports):∙development of budget∙original authorised budget∙new budget authorisations (giving justification for changes)∙current authorised budget∙expenditure to date(Each section on budgets and expenditure should address the original base estimates and risk allowances for each element)∙commitments∙agreed variations (giving justification for variations)∙potential/expected claims or disputes awaiting resolution (if the project is going well, this area should be small)∙commitments required to complete∙orders yet to be placed∙variations pending∙future changes anticipated.Each of the following cost elements should be covered:∙in-house costs and expenses (including all central support services, administration, overheads etc)∙consultancy fees and expenses (design, feasibility, client advice, legal, construction management, site supervision etc)∙land costs∙way leaves and compensation∙demolition and diversion of existing facilities∙new construction or refurbishment costs∙operating costs∙maintenance costs∙disposal costs∙insurance costs∙all other costs relating to the project not listed above.∙All prices need to be discounted to a common base.∙Example of a cost summary reportFinancial ControlFinancial Control is a major contributory factor to business survival. For many managers, exercising effective financial control is, at best, seen as a mystery and, at worst, not even considered. Yet monitoring a small number of important figures can ensure that you retain complete and effective financial control.ObjectivesThis section is intended to help you put in place that financial control: to ensure that you are estimating costs accurately and then keeping them under control; to ensure that you are charging and/or paying the right price; and to ensure that you can collect money owed to you and can pay your bills as they fall due. Its objectives are:∙to demonstrate how effective financial control assists in the management of the organisation in which you work;∙to show that control can be achieved through simple documentation; and,∙to suggest financial indicators for inclusion in your strategic objectives.1 Achieving ControlGood financial results will not arise by happy accident! They will arise by realistic planning and tight control over expenses. Remember that profit is the comparatively small difference between two large numbers: sales and costs. A relatively small change in either costs or sales, therefore, has a disproportionate effect on profit.You must watch your costs/prices and margins very carefully at all times since small changes in any of these areas can lead to substantial changes in net profit. Control can then be exercised by comparing actual performance with budget. To do this, you will need to produce: ∙ a financial plan, agreed as being achievable by all concerned; and,∙some means of monitoring performance against the plan.Since there will always be differences between the actual and the plan, you need some form of control. Beyond a certain organisational size, control can only be exercised by delegation; the human aspect of control is, therefore, important.Why keep records?Accurate record keeping is required if you are to be effective in monitoring performance against budget. Other reasons why you will need to keep accurate records are:∙there is a legal obligation to do so;∙any shareholders may want accounts;∙the VAT inspectors will need them;∙HM Revenue and Customs will require them;∙potential suppliers may require them;∙you will need to report accurate figures to your stakeholders;∙you will need to identify areas of possible concern; and,∙you will need to investigate and explain variances (under or overspends against your budget).Accounting records will need to be detailed enough for you to be able to say at any one time what the financial position is; ie, how much cash is in the business or the budget? How much do you owe? How much is owed to you? How big is the overdraft (or overspend)? How long could bills be paid for if cash stopped flowing in? What is the profit margin?Financial control will be poor if there are no clear objectives and a lack of knowledge of the basic information necessary to run a business or department successfully. A lack of appreciation of the cash needs for a given rate of activity and a tendency to assume that poor results stem from economic conditions or even bad luck will only exacerbate the situation. Accounting centresOne way of delegating financial responsibility is to set up a system of accounting centres. Where businesses make a range of products, putting each into a different accounting centre makes it easier to determine which of the products are profitable. Some costs (eg factory rent) are more difficult to allocate, so may be recorded in a holding account and then split between products. Indirect costs could be allocated by the proportion of sales represented by each product (by volume or cost), by proportion of machine time used, or by some other appropriate method.This split will give an indication of the profitability of each product, but you should beware of ceasing sales of a particular product because of low profit or loss - the costs currently charged to that accounting centre would have to be redistributed among those remaining, so necessitating increased sales of those products.There are four possible levels of financial responsibility with appropriate targets and control requirements:∙revenue centre - staff only have responsibility for income (eg a sales department in a store). Staff have sales targets against which income is measured and compared;∙cost centre - staff have responsibility for keeping costs within set targets, but do not have to worry about where the money comes from (eg an NHS Trust department);∙profit centre - staff have more responsibility and control and will agree targets of profitability and absolute levels of profit (eg a division within a larger company). Control is achieved throughmonitoring performance as measured by the profit and loss account (P&L); they are unable, however, to invest in new equipment; and,∙investment centre - the staff have authority over investments and the use of assets (eg a subsidiary company) although the holding company would typically need to approve major investment. Targets would focus on return on capital and control would be through monitoring performance measured by the complete accounts.2 Management Information SystemsIf your financial control is to be effective you need to regularly analyse your actual performance figures and compare them against the financial plan and, perhaps, performance of the business historically.An easy way of comparing actuals and budgets is variance analysis. Usually, only a few figures need to be watched regularly to achieve effective control. Using a computer-based spreadsheet will assist you with all your analysis requirements.Having a suitable management information system (MIS) is a prerequisite for effective monitoring. Although it might sound daunting, an MIS can be extremely simple. An MIS is simply a set of procedures set up by you and your staff to ensure that data about the business is collected, recorded, reported and evaluated quickly and efficiently. That information is then used to check the progress of the business and to control it effectively. For most small businesses, there are likely only to be a few key elements.∙Marketing monitoring - Are you achieving your sales targets, in terms of level of sales and market share? How full is your order book? Are customers paying the right price?∙Production - How does the level of output compare with the level of sales? What is the percentage of rejects? How does the actual cost compare with the standard cost?∙Staff monitoring - Are they being effective? Are they satisfied and motivated?∙Financial control - Are you meeting your financial targets?You will need proper systems in place to ensure that:∙You keep careful track of everything bought by the business, especially if the person ordering is not the person who pays the bills;∙You record everything sold by the business and that everything is properly invoiced, especially if the person doing the selling is not the person who raises the invoices orchases customers for payment;∙There is an effective stock control system which records incoming raw materials and compares them against purchase orders, monitors progress through the productionstages (if appropriate) and records the dispatch of finished goods; and, ∙All payments and receipts are recorded to ensure that bank balances and overdraft limits are kept within agreed levels.Computerised accounting packages and spreadsheets make it relatively straightforward to record data and present it in an easily understood format. It still requires discipline to ensure that the data is collected, but making an effort will be rewarded through improved understanding of your business.The key to an effective MIS is to ensure that you only monitor a small number of figures and that those figures relate back to the strategic objectives and the operational objectives that you have set for your business. If other people need to see the figures, ensure that they get them speedily. If your system of financial control is to be successful, figures must be quickly available after month end.一个财务管理系统，该系统的改进与成功重点当然，我们并不是说，企业应该忽视对他们的现金抽屉审慎控制。
财务管理专业英语翻译(老师划的重点)
第一单元Financial management is an integrated decision-making process concerned with acquiring, financing, and managing assets to accomplish some overall goal within a business entity.财务管理师为了实现一个公司总体目标而进行涉及到获取、融资和资产管理的综合决策过程Other names for financial management include managerial finance , corporate finance, and business finance.财务管理的其他名称，包括理财，企业融资，商业融资。
Making financial decisions is an integral part of all forms and sizes of business organizations from small privately-held firms to large publicly-traded corporations做财务管理决策对于所有形式和规模的商业组织，无论是小型私人公司还是大型股份公开交易的公司来说，都是不可分割的一部分。
The person associated with the financial management function is usually a top officer of the firm such as a vice president of finance or chief financial officer (CFO).与财务管理职能相关的人通常是在诸如财务副总裁或财务总监的公司高层官员This individual typically reports directly to the president or the chief executive officer (CEO).这样的人通常直接报告总裁或首席执行官In today’s rapidly changing environment, the financial manager must have the flexibility to adapt to external factors such as economic uncertainty, global competition, technological change, volatility of interest and exchange rates, changes in laws and regulations, and ethical concerns.在当今瞬息万变的环境、财务经理必须有灵活的时间来适应外部因素如经济不确定性、国际竞争、技术变革、利息和汇率波动变化的法律、法规,伦理问题。
农村财务管理英语
农村财务管理英语English:Financial management in rural areas involves the efficient and effective management of financial resources within agricultural communities. It encompasses various activities such as budgeting, financial planning, monitoring, and control to ensure that resources are allocated appropriately and utilized optimally to support agricultural production and rural development initiatives. This includes managing income and expenses, assessing investment opportunities, securing financing, and mitigating financial risks inherent in agricultural activities. Additionally, rural financial management involves fostering financial literacy and empowerment among farmers and rural stakeholders to enhance their ability to make informed financial decisions and access financial services. Moreover, it plays a crucial role in promoting sustainable agricultural practices and improving the overall economic well-being of rural communities by facilitating access to capital, promoting entrepreneurship, and enhancing resilience to economic shocks. Overall, effective financial management in rural areas is essential forpromoting agricultural productivity, poverty reduction, and sustainable rural development.中文翻译:农村财务管理涉及农业社区内财务资源的高效管理与有效利用。
财务会计 外文翻译 外文文献 英文文献 在农村财务管理的薄弱环节和权力
(外文)from free paper down center/?i77561#On the financial management weaknesses in rural areasand the rightPaper Keywords rural; financial management; problems; causes; recommendationsAbstract pointed out that the village-level financial problems and analyzed why. Proposes to strengthen village-level financial management of the recommendations, including: the establishment of a stable, possess high professional quality, and strictly act according to the financial system in rural financial and accounting teams; establish sound financial system; to uphold democratic financial management, the implementation of village-level financial disclosure, strengthen of village-level financial management and democratic supervision; sound audit institutions and functions of rural areas, strengthening of village-level financial auditing and supervision.In the past five years, with a range of services 'three rural issues' measures to promote, historic changes have taken place in China's rural areas, rural economy has developed rapidly, the majority of farmers in rural finance has become a hot spot of concern. The central and local governments at various levels attach great importance to rural areas, financial management, has developed a number of regulations, policies and systems so that financial management in rural areas have been greatly improved. But there are still confusion in the financial management, the collective assets and other issues.A Rural Financial Management and Analysis of ProblemsIn recent years, local governments in strengthening village-level financial management carried out an active exploration, launched a village-level accounting principal-agent system, democracy and financial management system, village-level cross-representation of two committees andother measures to achieve remarkable results. However, some local financial management system is not implemented, the public non-standard, and supervision mechanism is not sound and other issues is still quite pronounced. Mainly manifested in the following aspects.1.1 Accountant professional quality is not high and the financial instability in the ranks ofFinancial staff in rural areas of business quality and the rapid development of the rural economy is manifestly disproportionate to truly understand the lack of financial professionals, accounts not promptly handled, procedures, unclear procedures, or even do not know how to deal with, how to handle according to the procedure. Every village party branch and village committee re-elected treasurer, accounting also follows general, there has been '一朝天子一朝臣' phenomenon. In addition, the accounting personnel aging, low education, because young people are reluctant in the village dry, they could not find suitable candidates, resulting in a number of operational posts unfamiliar unlicensed accountants.1.2 Financial management is in chaos and lax enforcement regimeDue to poor management, there are a large number of unlisted assets. Collective economy is not high transparency in the use of funds, individual free occupied more common phenomenon of collective funds. Some of the village a variety of loans, arrears contracted gold, white bars arrived in libraries and other money payable by the village economic cooperatives, taking up a large number of liquidity in the village community; the cost of some cadres, eat, drink inside the reimbursement of all funds in the collective, and even corruption , the collective funds are almost became a grass-roots cadres in private consumption fund; in some areas as accounting and cashier by individuals, some village cadres monopolize the accounting, the post of cashier, direct handling of cash payments, or even false invoices directly to the accounting recorded; some Village by village cadres and chartered financial co-operatives, income taxes, resulting in part of the taxes collected by the village cadres on their own spending money management money, sit at ease with income or sit; some places, the selection accountants cronyism, all depends on personal likes and dislikes, so that some low quality, non - have accounting conditionshave been elected to the accounting positions.1.3 Quality of financial disclosure is not high, the public is not timelyOnly some of the village to work as a specified time disclosure. Some of the village's financial disclosure existence of fraud, evasive situations, open content is not fully closed or only open the results of the process, the content is not detailed, the masses can not understand the real situation is bound to doubt the authenticity of the contents of the public.1.4 poor access to rural financial supervisionShown in the following three aspects: First, weak supervision by the masses, scattered family-run, so that the collective concept of the villagers, democratic management, a weak awareness; coupled with the level of supervision is limited, some villagers do not care about the collective, but ask, do not understand democracy management and supervision of a mere formality, given some of the cadres are not honest opportunity. Second, the internal oversight weak, due to the appointment of village-level accountants by the village, the village cadres to give up the economic offenses reluctant to supervision or oversight, identify problems not tube and float. Third, the reform of township agencies and personnel become relatively less, of village-level financial management function has been weakened, the village accounts stand trial is not carried out, many towns administered by the station did not carefully examined, that is stamped instrument verification Zhang trouble. As has not yet formed an effective audit system, monitoring system, allowing a long time failed to address financial problems in rural areas, leading to masses relations, ties between the party tension, conflicts, affecting rural reform and development, social stability and the consolidation of rural grass-roots political power.2 to improve the rural financial management, the promotion of new rural construction proposalsRural organization is a relatively unique organization, it is not a government organization, but it has to carry out their own village management functions, but also to assist the Government in a number of administrative work. Village-level financial management in rural areas is directly owned by thefarmers collective ownership, control, management of the assets occurred in income, use, distribution, and other financial activities, accounting, planning, supervision and control. Rural financial management related to the immediate interests of farmers, improving rural financial management is an important content of the construction of new countryside, but also the cornerstone of maintaining stability in rural areas. With the rural economic and social development of various undertakings, village-level financial management, economic development in the rural areas becoming more and more important role is also growing on the construction of new countryside of great significance. Village-level financial management problems to some extent constrained the development of rural economy. At present, the building of new socialist countryside is in full swing progresses, the author believes that building a new socialist countryside, in addition to strengthening the building of grassroots organizations in rural areas and increase rural economic development efforts, we must also address the financial management of village-level problems to be further standardized management, which will not only lay a solid foundation of new rural construction, but also to accelerate the pace of building new countryside played a vital role.2.1 The establishment of a stable, possess high professional quality, and strictly act according to the financial system in rural financial accounting team.2.1.1 strengthen the training of accountants and education, to improve the quality of professional accountants. Accountants as a special practitioners, we must have good business qualities, but also have strong political ideas and professional ethics. Therefore, through the organization of business seminars, legal seminars, academic education, continuing education to improve the moral qualities accountants and law-abiding consciousness. It should also be regularly organized in rural areas and rural areas of accounting knowledge contest on the accounting practices training.2.1.2 stable contingent of Accountants. Accountants have been identified, it is generally not arbitrarily change. The key here is to strictly financial personnel appointment and removal procedures for approval of appointment to establish the accounting system in rural areas. Where the rural areas accounting appointments, change must go through town, street orapproved by higher authorities to stabilize the rural areas accounting teams to maintain the continuity of accounting in rural areas.2.1.3 The selection of rural accounting system. 'Selection of rural financial accounting system,' provides that in future the village collective economic organizations must implement the new accountants recruited through open recruitment from the town, street department in charge of the responsibility for examining the collective economy, unified organization of the examination. Examinations include: accounting, financial management, financial and economic laws and regulations basic knowledge and basic knowledge of computerized accounting, qualified personnel pass the examination, by employing a provision of 2 to 3 percentage of candidates, according to high and low scores from the town of , street department recommends to the collective the collective economic organization. Village collective economic organizations of the General Assembly to convene representatives of villagers, in the recommended staff to recruit accounting personnel. The implementation of accounting selection rural financial system through open recruitment for accountants to facilitate the development of rural accountants move toward better educated and more professional, younger.2.1.4 Accountant Appointment. The rural system of appointing the town government in the fair, open competition, and selection of the best recruiting accounting professionals to the community, the village assigned to the village office accounting, by the town of uniform examination and management. Accountant Appointment, you can change the previous accountants did not have high quality and professional status of the system to protect accountants strictly enforce the law, maintaining financial discipline and the seriousness.2.1.5 to strengthen accounting oversight in rural areas and establisha responsibility system in rural areas of accounting jobs. Improved assessment methods, and Jiangyoufalie to fully mobilize their enthusiasm and initiative to continuously improve their work.2.2 The establishment of a sound financial systemTo establish a good village-level financial management system is to improve financial management in rural areas an important guarantee. To enable the rural village-level financial and accounting practices rules to follow,we must strictly enforce the state Ministry of Agriculture, the Ministry of Finance issued a new 'village collective economic organizations in the accounting system' and 'village collective economic and financial system' and 'CPC Central Committee and State Council Office Office on the sound and improve the democratic management of village affairs public and the views of the system 'and the province's village affairs regulations, these systems, regulations on cash management, fixed asset management, cost expense management, bill management, and farmers the burden of payments and management of joint production costs , volunteer work and accumulation of industrial management, accountants and accounting management accounting, financial auditing and financial management and other aspects of democracy, made specific provisions. Must follow the Ministry of Agriculture, the Ministry of Finance issued the 'village cooperative economic organizations accounting system' and 'cooperation in the economic and financial system in the village' and the relevant requirements, and improve various village-level financial management system, that is, a system of financial budget and final accounts, financial revenue and expenditure approval system financial audit system, cash management system, fixed asset management system, the democratic system of financial supervision, financial systems and accountability for the public. Through the establishment of these systems and standardize the work of village-level finance, uniform chart of accounts, accounting documents, books, accounting methods, accounting statements, so that everything was tubes, everyone has special responsibility to avoid a deficit budget, is strictly prohibited without notes or IOUs close payments, all funds in strict accordance with the provisions of use of expenditures, revenues and expenditures are not accounted for non-compliance, so that receivable, accounts real, account card, account payments, accounts in Table 5 in line. From the reality in rural areas, establish and perfect a practical village-level financial accounting system so that an open and democratic management of rural finance work towards standardized and institutionalized. Reposted elsewhere in the Research Papers Download 2.3 The financial commitment to democracy and implement village-level financial disclosure, strengthen the democratic management of village-level financial and supervision ofVillage-level financial problems of the peasant masses have always been the focus of attention problems, the State Council has repeatedly stressed the need to effectively protect the legitimate interests of the peasant masses, any major village affairs and issues that concern the people should be open to the villagers, particularly village-level Finance should be made public.2.3.1 Organization of the village establishment of a democratic financial management. Villagers of democratic financial management team on behalf of democratic financial management by the villagers, the villagers. Village democratic financial management team from 5 to 7 members, elected by the villagers, impartial and upright, strong sense of responsibility, authority higher and possess the necessary knowledge of accounting officer. Village democratic financial management team is accountable to the villagers and report on the work group responsible for the financial activities of the village democratic supervision, the right to inspect, audit the financial accounts and related economic activities issues, the right to reject unreasonable expenditures. The parties to veto objections can be submitted to the villagers meeting or villager representatives discussed and decided. Democratic members of the group financial performance of its duties, year-end meeting to organize the villagers a time of democratic evaluation. Do not seriously work duties are performed are not available, the meeting discussed and adopted by the villagers can recall their qualifications, and to adjust.2.3.2, standard and open content. Open content should be in accordance with 'the village collective economic organizations, Provisional Regulations on financial disclosure' to. Any personal interests with the villagers matters related to financial activities, such as the village collective land contracting and leasing, and village public welfare projects, implementation of the program should be open to the villagers to carry out democratic management and financial management. The village collective, all financial activities, including collective enterprises, and restructuring enterprises paid income return on equity and so on, should be included in the open. To refine the public the content of the income and expenditure should not only open one by one, coherent, and also details transaction-published accounts, the project is strictly prohibited in public or engage in a public place of detail 'bold aesthetic' pseudo-open.2.3.3 Open time to time, so that monthly statement released last month, the establishment of a fixed financial disclosure date, daily financial activities should adhere to open a second month, in January the formation of an open system, the major financial activities should be ready for the transaction-published.2.3.4 Public varied in form. Should be an open bar and open manner, the main village in households concentrated in prominent and convenient for people to watch the area in rugged, weather-proofed, village affairs column. At the same time, through radio, television, Internet, 'understand the paper' and other forms of good work in public.2.3.5 open procedures strictly. Financial disclosure should be preceded by democratic financial management team has participated in, from accounting and auditing personnel of all his property, credit and debt and related accounts for a second round of verification. Stamped audit qualified 'audit of a chapter', and will be included in the financial revenues and expenditures of public list, Komura democratic financial management group to review the agreement, stamped with a special chapter of democratic financial management team selected to posting in the village affairs public and accept public supervision.2.3.6 establish and implement an accountability system for inquiries and. Villagers have the right to collective village questioned the financial accounts, to challenge and question the villagers, from the village of democratic financial management team responsible for receiving, involving the village collective response by the financial management team, involving individuals require the parties to an explanation. At the same time, we must strictly implement the accountability system, without the villagers meeting to discuss the decision, any organization or individual to the collective name of unauthorized loans to the collective assets of other units or individuals to provide security, as well as change and disposal of village collective land, businesses, equipment, facilities and so are null and void, the villagers the right to refuse, resulting in the loss borne by the person responsible constituted discipline, punishment for party and government discipline, are suspected of crimes to the justice according to law. In the village of democratic appraisal, based on the question of the masses should be properly handled, the correctremedy, the investigation of a check in the end, the village-level financial disclosure supervisory work carried out, to achieveStandardized management of village finances.2.4 The audit institutions and functions of a sound rural areas, strengthening of audit and supervision of village-level financial(1) The Government introduced the strengthening of rural audit files, clear audit institutions in rural areas, as well as the audit scope, tasks, audit procedures and the terms of, and punishments to improve the operability of the audit in rural areas and authority, and promote rural audit are implemented.(2) county and township levels of government should establish a sound audit organizations in rural areas, the audit system for appointing cadres, and auditing systems. Equipped with a certain number of full-time auditors, the financial implementation of regular audits of village-level, special focus on audit and audit from time to time a combination of sampling audit system, and strive to achieve 'democratic appraisal, monthly fixed trial, quarterly review', to achieve timely detection of questions, promptly solve the problem.(3) the establishment and implementation of rural financial special auditing system to provide for a commission into the collective management of finances, including the management and use of collective assets, financial revenue and expenditure, production and management and construction project development and management, the collective debt claims should be audited . Such as collective land acquisition, the higher allocation, the community donated funds and materials to use, the village 'regarding a proposed' village-run enterprises turned over to the collective use of funds and other investment income, should increase its audit efforts, and timely disclosure of audit results . Identified in the audit of the appropriation or misappropriation of collective assets and funds should be ordered shown with restitution; the circumstances are serious, and they should be prosecuted according to law in accordance with discipline-related responsibilities, to give the appropriate punishment.在农村财务管理的薄弱环节和权力关键词：农村财务管理; 问题; 原因; 建议摘要指出，村一级的财政问题，并分析了为什么。
农村金融监管的思考中英文对照外文翻译文献
农村金融监管的思考中英文对照外文翻译文献农村金融监管的思考中英文对照外文翻译文献Improve the concept of financial supervision in rural areas1Xun QianFarmers in China's vast population, has some large-scale production of the farmers, but also survival-oriented farmers, huge differences between the financial needs of rural finance intermediation makes complex, together with agriculture itself is the profit low, natural and market risks high risk decision to weak agricultural industry characteristics, resulting in the cost of rural financial transactions is far higher than the city, also decided to organize the rural financial system in terms of operation or in the market has its own special characteristics. 20 years of financial reform, financial development while the Chinese city made impressive achievements, but the rural finance is the entire financial system is still the weakest link. Insufficient supply of rural finance, competition is not sufficient, farmers and agricultural enterprises in getting loans and other issues is also very prominent, backward rural financial system can no longer effectively support the development of modern agriculture or the transformation of traditional agriculture and the building of new socialist countryside, which to improve the rural financial supervision new topic.China's rural financial regulatory problems(A) the formation of China's financial regulatory system had "a line three commission " (People's Bank, the Securities Regulatory Commission, Insurance Regulatory Commission and the Banking Regulatory Commission) financial regulatory structure. BankThese stringent requirements, different management and diversification of monitoring has its positive role, but it also had some negative effects. First, inefficient supervision, supervision of internal consumption of high costs, limited financial industry business development and innovation space. Second, the regulatory agencies, regulatory bodies and the information asymmetry between central banks, banking, securities, and insurance mechanisms of coordination between regulatory bodies are1American Journal of Agricultural Economics，2009.not perfect. Information between central banks and regulatory agencies is difficult to share, is difficult to create effective monitoring force. Basically between the various regulators in their respective state regulators, regulatory policies and measures to overlapping or conflicting phenomena have occurred, unable to cope with China's current rural financial market complexity and diversity and so on. Third, financial institutions have liquidity risk or out of the market and so on, may be excessive because the central bank assistance, financial institutions and financial institutions led to the person in charge "capacity risk" and "moral hazard", or for financial institutions regulatory arbitrage possibilities; addition, since the lack of recourse, may adversely affect the financial stability.(B) rural financial ecological environment is not in-depthThe current financial environment in rural county building still remains in the letter the user, village, township, community development credit level, "government-led, human-propelled, departmental interaction" and create a mechanism for financial ecological environment in rural areas lack. Local governments and authorities the importance of financial knowledge of the ecological environment is not deep, implementation and functions of individual local protectionism and heavy, there is interference with the financial sector credit and other daily business situation. Rural credit system lag, lack of bad credit punishment mechanism, rural businesses and residents in the overall credit awareness is not high, rural finance development and expansion of social services and social protection of the environment has not yet formed.(C) China's existing legal system of financial supervision and a number of shortcomings, can not guarantee that financial regulation is reasonable, effective, standardized implementationFirst, regulatory lag, supporting regulations are incomplete, the content is too rough, too simple, the banking, securities and insurance supervision laws and regulations more old, a general lack of quantitative science. Supervisory regulations and standards, regulatory methods and technical means not meet regulatory requirements in the market. Staff in the actual implementation, not easy to grasp the scale, may of operation. Second, the Chinese regulators and the regulated objects exist some interest, and the existing regulations, lack of supervision and regulatoryenforcement are to ensure that financial regulation can not be just and reasonable. Finally, China's financial supervision is still difficult to shake off the inertia of the executive-style regulatory impact.(D) of the Rural Financing drifting outside the existing financial regulatoryAccording to IFAD study, Chinese farmers from the informal financial institutions, loans from official credit institutions about 4 times. For farmers, the importance of informal financial markets over the formal financial market. China's mainly rural folk form of finance rural credit cooperatives, Cooperation, private lending, private banks, private funds, microfinance, etc., of which only rural credit cooperatives and microfinance in China's financial supervision under the rest of the financial forms the lack of appropriate supervision. The general lack of rural financial organizations of civil norms, there is a big risk, China's existing laws and regulations on private financial institutions in rural areas is one of "isolation" policy, making a lot of money from the dark into the rural financial market and greater regulation of financial difficulty, on rural financial security is a potential threat.learn from the developed countries(A) improve coordination of rural finance mechanisms for external supervision1. The United States "multiple composite" of the coordination mechanism. U.S. financial cooperation system in rural areas by the federal mid-term credit banks, cooperative banks, federal land banks and federal land bank system composed of three Cooperatives, the Farm Credit Administration (NCUA) leadership, and with the Council under the leadership of the private banks in rural commercial credit, National Rural Credit Bank policy of the United States shared the task of rural financial intermediation. The organizational model is a typical multi-mode hybrid system, three systems have an independent management system, with clear terms of reference. To ensure the healthy development of rural financial institutions, commercial banks in the United States adopted a different regulatory models, specifically setting up a relatively sound financial regulatory system in rural areas, including regulators, industry self-regulation associations, financial intermediation and mutual insurance group clearing center, the four kind of independent agencies and their subsidiary bodies, the functions of different, but share the same objectives as a common rural cooperative financial institutions to serve the regulatory system.2. Germany's "comprehensive regulatory model" of coordination mechanisms. Low concentration of the German banking system, in the very important parts of the bank, the representative of the financial mixed operation. Commonwealth Bank and the Federal Financial Supervisory Authority the power to regulate the two main regulators of the banking sector there is a clear division of labor, but also close cooperation. Commonwealth Bank in Germany, nine states have branch offices, using their own network advantages to the Federal Financial Supervisory Authority is responsible for daily transmission of data banks focus for the Federal Financial Authority to provide a better basis for the exercise of regulatory functions, but it is not directly involved in the regulation work, nor has the administrative punishment. The Federal Financial Supervisory Authority did not have branches in the states, it is difficult to carry out regular supervision, need to cooperate with the Commonwealth Bank to perform its regulatory functions. Germany's main central banks and industry rely on the federal audit of the regulatory system and risk prevention and protection system to ensure rural finance in the specification on the basis of continuous development.3. Japan's "complement each other-type" coordination mechanism. In Japan, the dual supervision of the implementation of rural finance: first, the Office of Government financial regulation, supervision on the implementation of various financial institutions, to achieve the overall risk control; Second, national and local Forestry and Fisheries Department with the Office of Financial Regulation on the implementation of rural financial institutions supervision, including the Ministry of Agriculture consists of the branch on Norinchukin supervision, Forestry and Fisheries set up in six major areas of agricultural area in County Council on joint supervision of the letter, and all, Road House, County Farmer of the Ministry of Agriculture within its jurisdiction Association for Cooperative Finance Supervision Department(B) the establishment of deposit insurance and emergency rescue system to form a three-tier safety netDeveloped financial system generally established strict internal management system, deposit insurance system and the system of three emergency safety net. As a second-class safety net of deposit insurance system has been very satisfactory. The federal government on rural finance unified compulsory deposit insurance, the specific business operation by the Federal Deposit Insurance Corporation's Savings。
财务管理的英语介绍
财务管理的英语介绍英文回答：Financial management is the process of planning, organizing, directing, and controlling the financial activities of an organization. It involves the efficient and effective use of financial resources to achieve the organization's goals. Financial management is a critical function in any organization, regardless of its size or industry. It helps organizations to maximize theirfinancial performance and achieve their long-term objectives.The primary goals of financial management are to:Ensure the availability of financial resources to meet the organization's needs.Allocate financial resources efficiently and effectively.Manage financial risks.Maximize the organization's financial performance.Financial management is a complex and multifaceted field. It involves a wide range of activities, including:Financial planning and analysis.Budgeting.Capital budgeting.Cash flow management.Investment management.Credit management.Risk management.Financial managers play a vital role in the success of any organization. They are responsible for making sound financial decisions that help the organization achieve its goals. Financial managers must have a strong understanding of financial principles and practices, as well as a deep understanding of the organization's business.中文回答：财务管理是指规划、组织、指导和控制组织财务活动的过程。
财务管理专业外文翻译资料
The Need of Accounting Standards for Islamic Financial Institutions [Abstract] The accounting and auditing organization for Islamic financial institutions (AAOIFI) hastaken the proper initiative to develop accounting, auditing, governance, ethics, and Shari’ah standards forIslamic Financial Institutions (IFIs). The AAOIFI standards serve as a guideline that may reflect theunique characteristics of IFIs and become a useful tool to meet the various needs of IFIs. Currently, one the major challenges facing Islamic Financial Institutions (IFSs) lies in the preparation of financial statements under different accounting standards and which may result to problem of comparability,reliability and compliance level’s measurement.Implemention of the Islamic Accounting StandardsVinnicombe (2010) argued the extent to which Islamic financial institutions comply with the accounting and governance standards issued by the AAOIFI in their financial reporting. Because Islamic banks operate under vastly different regulatory regimes and political and economic conditions across the globe, the sampled banks were selected from the kingdom of Bahrain. The compliance for the purpose of this study can be defined as the degree to which Islamic financial institutions comply with the multitude of issues in the financial accounting standards (FASs) issued by the AAOIFI. However, the findings of the study indicate high level of compliance with respect to the governance standards relating to the in-house supervisory boards of Islamic banks and reporting the Islamic Murabahah contract. In contrast,compliance with the AAOIFI's requirements regarding the zakah, otherwise called the religious tax, and the Mudarabah contract is relatively low. In addition, a higher number of compliance items are associated with retail as opposed to wholesale banks. However, it should be noted that the samples of the retail bankare more homogeneous and consistent over time compared to those of the wholesale banks.Abdul Rahim (2003) investigated the classification, recognition, measurement, presentation, and disclosure of Sukuk (Islamic bonds) based on the standards required by the AAOIFI. Considering the function of the accounting system to provide the information, the introduction of AAOIFI standards aims to enhance the transparency and comparability of the Islamic banks’ financial statements and provides a descriptive analysis as stipulated in the AAOIFI FAS 17 regarding investment. The conclusion of the study is that, Islamic financial institutions differ from its conventional institutions counterpart, and,therefore, needs an accounting standard that reflects its operation.IntroductionAt present, Islamic banks represent the majority of Islamic Financial Institutions (IFIs), which are spread locally and internationally across both Islamic and non-Islamic countries.The emergence of Islamic banking is due to the increasing demand from Muslims communities worldwide for shariah’s complied Islamic financial products, services, and the variety of modes of Islamic finance. Furthermore, given the rate of growth of the IFIs, the continuous sustainability of the development currently witnessed by Islamic financial institutions needs the Islamic accounting standards, due to the unique characteristics coupled with the growing demand of IFSs’Products statements and reports.Thus, the current standards, which are based on conventional frameworks, seem insufficient to guide the Islamic financial institutions. Currently, the various IFSs institutions apply different accounting standards in their preparation of their accounts due to the absence of Islamic accounting standards (Zaini,2007). The trend towards the accounting and auditing organization for Islamic financial institutions(AAOIFI) standards has become a pressing issue that has generated heated debate in the Organization for Islamic Conference (OIC) countries.Islamic Accounting StandardsIslamic bank transactions as reflected in the financial reporting are prepared under many accounting standards, which pose a threat to the accounting system. Thus, the need for Islamicaccounting standards possesses the potential to ensure a compatible accounting system. This, therefore, has led to the growing aspiration for a financial statement that has the potential to enhance the credibility of financial statements that are in accordance with the Shari’ah ruling and, thus, the need to make the Islamic accounting standards operationalized. Before the implementation of the Islamic accounting standards, such as AAOIFI by Islamic financial institutions, it is necessary to ascertain whether the AAOIFI accounting standards are appropriate and suitable for Islamic banks and whether or not the compliance with the AAOIFI accounting standards may disclose more information to create confidence among investors and the public to invest their money.Therefore, researchers in the area of financial reporting for Islamic financial institutions have conducted a considerable number of studies to investigate the Islamic banks’ compliance to accounting standards. Until recently, one of the main problems facing Islamic banking includes a lack of standardized accounting and auditing standards (Pomeranz, 1997). However, conventional accounting is inappropriate for Muslim users and Islamic organizations (Hameed, 2001), and it is inappropriate to impose unmodified Western accounting practices on developing countries (Karim, 1987). In addition, International Accounting Standards based on such techniques would create difficulties for Muslims around the world.Therefore, it is imperative for the Muslim accountants to develop accounting standards that are specially adapted to Islamic needs and for Muslim countries .Due to the current different regulatory requirements and legislation, the relevance and comparability of financial statements are the foundations upon which accounting standards are predicated. Lovett (2002) documented that with financial statements prepared under different accounting standards, a problem may exist in 1) comparability of financial statements prepared globally, and 2) reliability and creditability.The Need Of Islamic Accounting StandardsThe Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) prepares and issues accounting, auditing, and corporate governance standards, as well as ethics and Shari’ah standards,for Islamic financial institutions. Currently, AAOIFI has published 81 standards, 25 accounting standards,5 auditing standards, 7 governance standards, 2 ethics standardsThe Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), a private standard setting body, was established by the Islamic banks and other interested parties to prepare and promulgate accounting, auditing, and governance standards based on the Shari’ah precepts for Islamic financial institutions (Karim, 2001). The AAOIFI organizations has been recognized and mandated to develop accounting, auditing, governance, and ethics standards that are in line with Shari’ah standards in order to promote comparable, transportable, and reliable accounting information. The formulation and adoption of AAOIFI standards in any country is intended to increase foreign investment, as well as investor’s confidence. These standards are set up to produce financial statements that are transparent in their preparation，the objectives offinancial accounting for Islamic banks and Islamic financial institutions are as follows:To determine the rights and obligations of all interested parties, including those rights and obligations resulting from incomplete transactions and other events in accordance with the principles of Islamic Shari’ah and its concepts of fairness, charity, and compliance with Islamic business values.To contribute to the safeguarding of the Islamic bank’s assets, its rights and the rights of others in an adequate manner.To contribute to the enhancement of the managerial and productive capabilities of the Islamic bank and encourage compliance with its established goals and policies and, above all, compliance with Islamic Shari’ah in all transactions and events.To provide through financial reports useful information to the users of these reports to enable them to make legitimate decisions in their dealings with Islamic banks.In reference to the abjectives, this research has made an attempt to contribute to the current framework and serve as a guide for Islamic financial institutions regarding interest-free transactions through determining the levels of compliance with the AAOIFI accounting standards by Islamic banks.ConclusionThe Adopting or complying with Islamic accounting standards has increasingly become the focus of among Islamic financial institutions. This paper has discussed previous studies about the adoption of accounting standards in developed and developing countries, as well as prior studies on adoption the Islamic accounting, auditing, governance, and Shari’ah standards by Islamic financial institutions and determinants of the extent of levels of compliance with the Islamic accounting standards by Islamic banks.The Islamic accounting standards for Islamic Financial Institutions in accordance with the Shari’ah requirements and the AAOIFI accounting standards may be the best choice for reducing costs and increasing foreign investments and investor's confidence. The objectives of the AAOIFI accounting standards are to prepare and develop accounting, auditing, governance, ethical, and Shari’ah standards relating to the activities of Islamic financial institutions.。
农村财务管理的薄弱环节及怎样改进(一)
2、建立健全财务制度
建立良好的农村财务管理制度是搞好农村财务管理的重要保证。为使农村村级财务会计实务有章可循，必须严格执行国家农业部、财政部新颁布的《村集体经济组织会计制度》和《村集体经济财务制度》以及《中共中央办公厅、国务院办公厅关于健全和完善村务公开和民主管理制度的意见》和本省的村务公开条例，这些制度、条例对现金管理、固定资产管理、费用开支管理、票据管理、农民负担款项和共同生产费管理、义务工和积累工管理、财会人员及财会账目管理、财务审计与民主理财等方面都作了具体规定。必须按照农业部、财政部颁发的《村合作经济组织会计制度》和《村合作经济财务制度》的相关要求，完善各项农村财务管理制度，即财务预决算制度、财务收支审批制度、财务审计制度、现金管理制度、固定资产管理制度、民主理财监督制度、财务公开制度和岗位责任制等。通过这些制度的建立，规范村级财务工作，统一会计科目、会计凭证、账簿、记账方法、会计报表，做到事事有人管，人人有专责，避免赤字预算，严禁无票据或白条收付款，各项资金严格按规定用途支出，违规收支不予入账，做到账款、账实、账证、账账、账表五相符。要从农村的实际出发，建立健全切实可行的村级财务会计制度，使农村财务公开和民主管理各项工作迈向规范化、制度化
农村财务管理的薄弱环节及怎样改进(一)
指出村级财务存在的问题，并分析了原因。提出加强村级农村财务管理工作的建议，包括：建立稳定的、具备较高业务素质的、严格按财务制度办事的农村财务会计队伍；建立健全财务制度；坚持民主理财，实行村级财务公开，强化村级财务的民主管理与监督；健全农村审计机构和职能，强化村级财务的审计监督。
1、建立稳定的、具备较高业务素质的、严格按财务制度办事的农村财务会计队伍。
农村金融监管中英文对照外文翻译文献
农村金融监管中英文对照外文翻译文献农村金融监管中英文对照外文翻译文献(文档含英文原文和中文翻译)Improve the concept of financial supervision in rural areas1Xun QianFarmers in China's vast population, has some large-scale production of the farmers, but also survival-oriented farmers, huge differences between the financial needs of rural finance intermediation makes complex, together with agriculture itself is the profit low, natural and market risks high risk decision to weak agricultural industry characteristics, resulting in the cost of rural financial transactions is far higher than the city, also decided to organize the rural financial system in terms of operation or in the market has its own special characteristics. 20 years of financial reform, financial development while the Chinese city made impressive achievements, but the rural finance is the entire financial system is still the weakest link. Insufficient supply of rural finance, competition is not sufficient, farmers and agricultural enterprises in getting loans and other issues is also very prominent, backward rural financial system can no longer effectively support the development of modern agriculture or the transformation of traditional agriculture and the building of new socialist countryside, which to improve the rural financial supervision new topic.China's rural financial regulatory problems(A) the formation of China's financial regulatory system had "a line three commission " (People's Bank, the Securities Regulatory Commission, Insurance Regulatory Commission and the Banking Regulatory Commission) financial regulatory structure. BankThese stringent requirements, different management and diversification of monitoring has its positive role, but it also had some negative effects. First, inefficient supervision, supervision of internal consumption of high costs, limited financial industry business development and innovation space. Second, the regulatory agencies, regulatory bodies and the information asymmetry between central banks, banking, securities, and insurance mechanisms of coordination between regulatory bodies are1American Journal of Agricultural Economics，2009.not perfect. Information between central banks and regulatory agencies is difficult to share, is difficult to create effective monitoring force. Basically between the various regulators in their respective state regulators, regulatory policies and measures to overlapping or conflicting phenomena have occurred, unable to cope with China's current rural financial market complexity and diversity and so on. Third, financial institutions have liquidity risk or out of the market and so on, may be excessive because the central bank assistance, financial institutions and financial institutions led to the person in charge "capacity risk" and "moral hazard", or for financial institutions regulatory arbitrage possibilities; addition, since the lack of recourse, may adversely affect the financial stability.(B) rural financial ecological environment is not in-depthThe current financial environment in rural county building still remains in the letter the user, village, township, community development credit level, "government-led, human-propelled, departmental interaction" and create a mechanism for financial ecological environment in rural areas lack. Local governments and authorities the importance of financial knowledge of the ecological environment is not deep, implementation and functions of individual local protectionism and heavy, there is interference with the financial sector credit and other daily business situation. Rural credit system lag, lack of bad credit punishment mechanism, rural businesses and residents in the overall credit awareness is not high, rural finance development and expansion of social services and social protection of the environment has not yet formed.(C) China's existing legal system of financial supervision and a number of shortcomings, can not guarantee that financial regulation is reasonable, effective, standardized implementationFirst, regulatory lag, supporting regulations are incomplete, the content is too rough, too simple, the banking, securities and insurance supervision laws and regulations more old, a general lack of quantitative science. Supervisory regulations and standards, regulatory methods and technical means not meet regulatory requirements in the market. Staff in the actual implementation, not easy to grasp the scale, may of operation. Second, the Chinese regulators and the regulated objects exist some interest, and the existing regulations, lack of supervision and regulatoryenforcement are to ensure that financial regulation can not be just and reasonable. Finally, China's financial supervision is still difficult to shake off the inertia of the executive-style regulatory impact.(D) of the Rural Financing drifting outside the existing financial regulatoryAccording to IFAD study, Chinese farmers from the informal financial institutions, loans from official credit institutions about 4 times. For farmers, the importance of informal financial markets over the formal financial market. China's mainly rural folk form of finance rural credit cooperatives, Cooperation, private lending, private banks, private funds, microfinance, etc., of which only rural credit cooperatives and microfinance in China's financial supervision under the rest of the financial forms the lack of appropriate supervision. The general lack of rural financial organizations of civil norms, there is a big risk, China's existing laws and regulations on private financial institutions in rural areas is one of "isolation" policy, making a lot of money from the dark into the rural financial market and greater regulation of financial difficulty, on rural financial security is a potential threat.learn from the developed countries(A) improve coordination of rural finance mechanisms for external supervision1. The United States "multiple composite" of the coordination mechanism. U.S. financial cooperation system in rural areas by the federal mid-term credit banks, cooperative banks, federal land banks and federal land bank system composed of three Cooperatives, the Farm Credit Administration (NCUA) leadership, and with the Council under the leadership of the private banks in rural commercial credit, National Rural Credit Bank policy of the United States shared the task of rural financial intermediation. The organizational model is a typical multi-mode hybrid system, three systems have an independent management system, with clear terms of reference. To ensure the healthy development of rural financial institutions, commercial banks in the United States adopted a different regulatory models, specifically setting up a relatively sound financial regulatory system in rural areas, including regulators, industry self-regulation associations, financial intermediation and mutual insurance group clearing center, the four kind of independent agencies and their subsidiary bodies, the functions of different, but share the same objectives as a common rural cooperative financial institutions to serve the regulatory system.2. Germany's "comprehensive regulatory model" of coordination mechanisms. Low concentration of the German banking system, in the very important parts of the bank, the representative of the financial mixed operation. Commonwealth Bank and the Federal Financial Supervisory Authority the power to regulate the two main regulators of the banking sector there is a clear division of labor, but also close cooperation. Commonwealth Bank in Germany, nine states have branch offices, using their own network advantages to the Federal Financial Supervisory Authority is responsible for daily transmission of data banks focus for the Federal Financial Authority to provide a better basis for the exercise of regulatory functions, but it is not directly involved in the regulation work, nor has the administrative punishment. The Federal Financial Supervisory Authority did not have branches in the states, it is difficult to carry out regular supervision, need to cooperate with the Commonwealth Bank to perform its regulatory functions. Germany's main central banks and industry rely on the federal audit of the regulatory system and risk prevention and protection system to ensure rural finance in the specification on the basis of continuous development.3. Japan's "complement each other-type" coordination mechanism. In Japan, the dual supervision of the implementation of rural finance: first, the Office of Government financial regulation, supervision on the implementation of various financial institutions, to achieve the overall risk control; Second, national and local Forestry and Fisheries Department with the Office of Financial Regulation on the implementation of rural financial institutions supervision, including the Ministry of Agriculture consists of the branch on Norinchukin supervision, Forestry and Fisheries set up in six major areas of agricultural area in County Council on joint supervision of the letter, and all, Road House, County Farmer of the Ministry of Agriculture within its jurisdiction Association for Cooperative Finance Supervision Department(B) the establishment of deposit insurance and emergency rescue system to form a three-tier safety netDeveloped financial system generally established strict internal management system, deposit insurance system and the system of three emergency safety net. As a second-class safety net of deposit insurance system has been very satisfactory. The federal government on rural finance unified compulsory deposit insurance, the specific business operation by the Federal Deposit Insurance Corporation's SavingsAssociation Insurance Fund, and to assume supervision of the insured financial institutions; the German government on the implementation of the voluntary deposit of credit co-insurance, not mandatory insurance, its insurance sector is the industry organization; Japan's credit co-national compulsory deposit insurance, the insurance agency is a joint venture between Government and the people, by the Government, Norinchukin Bank, Japan Bank, Credit Union and a coalition of agricultural water fishery credit cooperatives Industry Insurance Agency. As a third-class safety net for emergency rescue system, specific measures for implementation in different countries, bank deposits for the brink of bankruptcy, in some countries directly by the central bank to offer special low-interest loans (such as the U.S. and Italy), in some countries by the bank regulatory authorities and other Commercial Bank for the establishment of special institutions to finance the rescue (such as France and Belgium), a number of countries came forward by the deposit insurance agency to provide funds (such as Japan), more by one or a few large banks in support of official support.(C) rural finance within the industry associations to play a regulatory role1. U.S. Rural Cooperative Finance Association of self-management. In the United States, various credit associations or co-finance up to several dozen, including a long history, nationally renowned for the National Association of Credit (CUNA), a specialized credit services for the Federal Register Association (NAFCU), there are also special school credit for community service credit unions and associations (CCUC), etc.. While the states also have their own Credit Union Association. The trade association is one of the major work to develop a code of conduct, self-regulation management.2. German credit cooperation and other cooperative system of industry self-regulation of mutual integration. German cooperation in the National Credit Union (BVR) is a cooperative bank industry self-regulatory organizations, grass-roots local cooperative banks, cooperative banks and district central cooperative banks, as well as professional co-finance companies, cooperative credit union is a member. Germany 11 contributions from the various types of cooperatives set up jointly organized a regional cooperative audit association, responsible for annual audit of the specialized agencies of the various types of cooperatives, which are also common types of cooperatives at the district level, the industry watchdog, plays an important industry supervisory role.3. Set supervision and service in one of the Japanese Agricultural Association. Japanese government in 1947 promulgated the "Agricultural Cooperative Law," agricultural association provides services for members of cooperative organizations, its not for profit, adhere to the rural communities and members for the service centers, institutional system based on grass-roots level according to facilitate farmers , established the principle manageable. The main source of funding is to absorb the rural deposits, in principle, limited to serving as a member of the farmers and agricultural groups. To ensure financial security cooperation, and healthy run, set up a rural credit insurance, temporary transfers of funds mutual aid system and credit cooperative organizations, and government co-funded deposit insurance system, agricultural disaster compensation system and the agricultural credit guarantee system for the insurance system measures.improve the financial supervision of the concept of rural China(A) improve and perfect the legal system of rural financial regulation, supervision according to lawFinance as the core of the economy, the continued growth of rural finance is more in need of legal regulation and a sound legal environment, accelerate the development of rural finance laws, no legal basis to change the situation, has become the strong demand of rural financial development. Since the reform and opening up, no one for rural finance, rural financial regulation can serve as a basis for law. To achieve effective supervision, the need for additional professional laws, regulations, and specific regulatory measures, regulations and implementation details, so as to achieve from the general administrative supervision to improve the legal system, efforts to establish changed the credit system, and ultimately control law .While in strengthening the legal system, adopt effective measures to strengthen the integrity of the whole community education and step up publicity to raise awareness of the general financial and legal residents, to actively support the work of the national collective finance; education of the population according to lending, and actively with the illegal lending practices fight, really create a sound legal basis, that the law according to the credit environment and legal environment.(B) give full play to grassroots government, professional regulatory functionActively cooperate with local governments at all levels and support the financialregulatory authorities in rural credit markets make an important guarantee for supervision. To actively coordinate local government and non-basic level target consistency, to avoid the expense of national interests and local interests of the occurrence.The Chinese government should establish a tax system is different from commercial banks, a low tax or tax-free policy, by policy banks to provide low-interest or interest-free loans of rural finance, rural finance to increase subsidies and assistance. Those relatively large amount of private credit, shall be approved by local authorities just to strengthen the audit checks to the legitimate rights and interests protected.China's rural economy, small and dispersed operations, has not been large-scale establishment of agricultural insurance, in case of force majeure, the rural financial system will face great risk. Chinese financial institutions in the internal governance structure and risk management system has been initially established, the basic external financial regulation in place of the case, should refer to the experience of developed countries, commercial banks in the country to establish a mandatory deposit insurance system and the emergency rescue system, the formation of three protection network.(C) strictly rural financial institutions, "access and" to improve the professional standards of financial supervisionFinancial regulators should be a good loan companies, postal savings banks, rural credit union funds, village banks and other new-type rural financial institutions, market access, ensure that the new-type rural financial institutions in corporate governance, capital adequacy ratio to meet the requirements. Kind in the country selected the new rural financial institutions, better internal control system, modified to add a representative of management to form the template to help set up rural financial institutions, covering credit, billing, savings, cash, security and other risk point of internal control system . Establish small rural banks and other financial institutions, guidance system, the financial regulators to conduct the transition of its guidance, to promote rural financial institutions to a sound system of internal control as soon as possible, improve management, risk control and management mechanisms work well.(D) to play the role of industry self-regulatory associations, to promote the vitality and force the formation of the banking sectorChina was set up in late 2005, China Banking Association of Rural FinancialWorking Committee, the current to China Banking Regulatory Commission and the provincial government regulatory framework based on an industry self-regulatory organization more. Promoting the Development, promoting and developing self-regulatory functions of trade associations, for building a healthy banking system in China is significant. Association to play a functional role to guide the establishment of liaison mechanisms and management of daily work, and improving the industry conventions and regulations, regulators should not control those, which were needed in the work of regulatory bodies, as far as possible by the association responsible for promoting the formation of the energy and banking efforts to achieve self-management and trade association national regulatory authorities to monitor the combination system of regulation.(E) to safeguard the security and financial safety regulation to changes in both the core competitivenessThe nature of financial regulation is intended to innovation and development of the financial industry to create a favorable internal and external environment, rather than constrained the development and expansion of rural finance. For the monitoring and supervision, do not speak the efficiency of regulation, which implies the greatest risk, will affect the long-term development of the rural financial sector.ConclusionIn short, improving financial supervision in terms of its breadth, should be an include government regulation, industry self-regulation, financial institutions, internal control, four levels of social supervision system; its depth, it should be involved in risk prevention, effective access, legal norms, the operation simple and efficient aspects of a systems engineering. Only by striving to improve the new concept of financial supervision, the introduction of new methods of financial supervision in order to receive financial regulation expected results. Only in this way can be established consistent with China's national conditions, but also to adapt to modern requirements of international financial regulatory system in rural China.发展中国农村金融监管的思考Xun Qian农民在中国人口众多,有一些大型生产的农民,但也自给自足的农民,巨大的金融需求之间的差异使农村金融需求很是复杂,连同农业本身是利润低、自然和市场风险高的风险决策农业产业特性,软弱的农村金融交易的成本远高于城市,也决定组织农村金融体系的运行或市场有其自身的特点。
财务管理相关专业外文文献翻译-财会财务外文翻译-中英文对照翻译
第一部分外文翻译中文对照部分企业购买和支付的内部会计控制系统设计Lars Ny bergSpeech by Mr Lars Ny berg, Deputy Governor of the Severs Risks bank, at HQ Bank, 15October 2008.From Wikipedia, the free encyclopedia摘要本文讨论了采购和付款的基本系统的内部会计控制，并根据其业务流程，详细说明了实施相关的控制点控制措施。
关键词：采购和付款；会计控制采购和付款业务是一个企业支付的钱，获取货物或服务的过程是生产和运营管理是一个主要组件是企业生存和发展。
因此，企业应该树立采购和支付业务的内部会计控制制度，健全的业务记录控制系统，加强其控制业务流程的关键，实现采购决策领域的相互约束和监督。
第一、购买和支付内部会计控制的定义。
采购和付款的内部会计控制是指企业购买和支付行为规范，采购和付款过程来防止错误和欺诈，确保采购，以满足生产和销售的前提下降低采购成本，并采取一系列的控制措施。
第二、采购和支付交易的基本系统的内部会计控制为了充分发挥采购和付款业务角色的内。
部会计控制的内容的采购和支付服务应设计遵循采购和支付交易的基本系统的内部会计控制。
一、购买和支付内部会计控制的定义1、采购和付款的内部会计控制是指规范企业采购和支付行为。
(1)是否符合官方职位分工体系1.请购买和批准。
企业采购项目所需的用户部门根据他们的应用程序和批准的负责人负责采购批准； 2.查询和确定供应商。
公司采购部门和有关主管部门应当参与调查过程和确定供应商； 3.采购合同和审计。
公司采购部门应该准备下订单或合同和授权的部门或官审查、批准或适当的审计； 4.采购、验收。
采购人员不能工作的同时承运货物；5.采购、检验和相关的会计记录。
企业采购、检验和会计记录功能应该被分离，以确保真实性的数量的采购和采购价格、质量、合规、采购记录和会计精度； 6.执行支付处理和支付。
在乡村振兴背景下村级财务管理问题研究英文版本
在乡村振兴背景下村级财务管理问题研究英文版本Title: A Study on the Financial Management Issues at the Village Level in the Context of Rural RevitalizationIn the backdrop of rural revitalization, the issue of financial management at the village level assumes critical importance. The proper management and utilization of financial resources are essential for the sustainable development and growth of rural communities. However, various challenges and issues persist in this domain, ranging from inadequate financial knowledge and skills among village financial managers to the lack of proper accounting and transparency in financial transactions.The primary objective of this study is to identify and analyze the key challenges and issues in the area of village-level financial management, with a specific focus on the rural revitalization context. To achieve this objective, a mixed-methods approach is employed, incorporating both quantitative and qualitative research methods.The findings reveal that the most significant issues include the lack of professional financial management expertise, inadequate financial knowledge and skills among local村民, weak internal control mechanisms, and a general lack of transparency and accountability in financial transactions. Additionally, limited access to正规的financing options and a reliance on informal sources of finance further compound these challenges.Recommendations are made to address these issues, emphasizing the need for capacity-building programs to enhance financial knowledge and skills among rural communities. In addition, strengthening internal control mechanisms and promoting transparency in financial transactions are also crucial. Finally, increasing access to正规的financing options, while reducing reliance on informal sources of finance, can significantly improve the overall financial management landscape at the village level.。
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专业英语外文翻译学院： ********* 专业班级： DZ财务管理***学生姓名： **** 学号： ********** 外文出处：(外文) from free paper down center /?i77561#在农村财务管理的薄弱环节和权力关键词：农村财务管理; 问题; 原因; 建议摘要指出，村一级的财政问题，并分析了为什么。
建议加强村级财务管理的建议，其中包括：建立一个稳定的，具有较高的专业素质，并严格按照农村财务和会计队伍的金融体系，建立健全财务制度，坚持民主理财实行村级财务公开，加强村级财务管理和民主监督，健全审计机构和农村的功能，加强村级财务审计和监督。
在过去五年中，一系列服务“三个农村问题的措施，促进了历史性的变化采取代替在中国农村，农村经济已开发迅速，广大农民在农村金融中已成为关注的热点。
中央和地方各级政府高度重视农村财务管理，制定了一些法规，政策和制度，使农村财务管理得到极大改善。
但仍然存在混乱的财务管理，集体资产等问题。
1、一个农村财务管理和分析问题近年来，地方政府在加强村级财务管理进行了积极的探索，推出了一个村级会计委托代理制度，民主和财务管理制度，村级两委交叉任职等措施，实现成效显着。
然而，一些地方的财务管理制度不落实，公众不规范，并监督机制不健全等问题仍然比较突出。
主要表现在以下几个方面。
1.1 会计师专业素质不高和金融不稳定的行列农村财务人员的业务素质和农村经济的快速发展，显然是不相称的真正体会到缺乏金融专业，不及时处理的帐户，程序，程序不清，甚至不知道如何处理，如何按照程序进行处理。
每个村党支部和村委会重新当选出纳，会计跟着一般，有“一朝天子一朝臣”的现象。
此外，会计人员老化，受教育程度低，因为年轻人不愿意在村里干，他们无法找到合适的人选，致使一些在有些业务不熟悉的无牌照的会计师。
1.2 财务管理混乱和执法不严，制度由于经营管理不善，也有大量的账外资产。
集体经济是不是在资金的使用，个人自由被占领集体资金的现象较为常见透明度高。
一些村庄的各种贷款，拖欠承包金，白条抵库和其他资金由村经济合作社支付，占用了大量的流动性在村社，一些干部的成本，吃，喝，里面偿还集体，甚至腐败的所有资金，集体资金几乎成了一个基层干部在私人消费基金;在会计和出纳个人的一些地区，一些村干部垄断的会计，出纳一职直接处理，现金支付，甚至假发票直接到会计记录;一些村由村干部和特许金融合作社，所得税，造成部分由村干部收集自己花钱，管理钱的税，坐在缓解坐支;一些地方，选择会计师任人唯亲，一切都取决于个人好恶，使一些低质量的，非会计条件已经当选为会计岗位。
1.3 财务信息披露质量不高，市民不及时只有一些村工作，在指定的时间披露。
，一些村里的欺诈财务信息披露存在，回避的情况下公开的内容是不完全封闭或只开放进程的结果，内容是不详细，群众可以没有了解真实的情况会怀疑的真实性公众的内容。
1.4 农村财务监督渠道不畅在以下三个方面：首先，由群众监督乏力，分散的家庭式经营的，使有限的村民，民主管理的意识淡薄，集体观念;加上监管水平，一些村民不关心集体，不过问，不明白民主管理和监督流于形式，一些干部是不是诚实的机会。
其次，内部监督乏力，由于村的村级财会人员的任命，村干部放弃监督或监督不情愿的经济犯罪，找出问题，而不是管和浮子。
第三，改革乡镇机构和人员成为相对较少，对村级财务的管理职能，已被削弱，村账受审不进行，许多乡镇经管站没有仔细研究，即加盖仪器验证张麻烦。
由于尚未形成一个有效的审计系统，监控系统，使很长一段时间未能解决农村金融问题，导致干群关系，党之间的紧张，冲突关系，影响农村改革和发展，社会稳定和巩固农村基层的政治权力。
2、提高农村财务管理，促进新农村建设的建议农村组织是一个比较独特的组织，它是不是一个政府机构，但它已开展自己的村务管理功能，而且还协助政府在行政工作。
农村村级财务管理是直接归农民集体所有权，控制，管理的资产发生的收入，使用，分配和其他金融活动，会计，规划，监督和控制。
农村财务管理，关系到农民的切身利益，提高农村财务管理是新农村建设的重要内容，也是维护农村稳定的基石。
随着农村经济和社会各项事业的发展，村级财务管理，在农村经济发展，成为越来越重要的作用也越来越大对新农村建设具有十分重要的意义。
村级财务管理中存在的问题在一定程度上制约了农村经济的发展。
目前，社会主义新农村建设在如火如荼的进展，笔者认为，建设社会主义新农村，除了要加强农村基层组织建设，提高农村经济发展的努力，我们还必须应对金融村级问题的管理有待进一步规范管理，这不但会的新农村建设打下坚实的基础，也是加快新农村建设步伐起到了至关重要的作用。
2.1 建立一个稳定的，具有较高的专业素质，并严格按照农村财务会计队伍的金融体系。
2.1.1 会计师和教育，加强培训，提高专业会计师的质量。
会计师作为一种特殊的从业者，我们必须有良好的业务素质，还要有强有力的政治思想和职业道德。
因此，通过举办业务讲座，法律讲座，学历教育，继续教育，提高财会人员的道德素质和遵纪守法的自觉性。
还应当定期组织会计实务培训会计知识大赛在农村地区和农村。
2.1.2 稳定的会计师队伍。
会计师已确定，一般不会随意改变。
这里的关键是严格的财务人员的任命和批准任命任免程序，建立农村会计制度。
凡农村会计的任命，改变必须经过镇，街道或上级主管部门批准，以稳定农村会计队伍，保持农村会计的连续性。
2.1.3 农村会计制度的选择。
“农村财务会计制度的选择”规定，今后，村集体经济组织通过公开招聘，从镇，街道部门负责审查集体经济，统一组织考试的责任征聘，必须实施新的会计师。
考试包括：会计，财务管理，金融和经济的法律和法规的基本知识和会计电算化的基本知识，人才通过考试，由用人提供了2〜3个候选人的百分比，根据镇的高与低的分数，街部门建议集体集体经济组织。
村集体经济组织大会召开村民代表，在推荐的工作人员，招聘会计人员。
通过公开招聘会计师，会计选择农村金融体系的实施，以促进农村财会人员的发展走向知识化和更专业，年轻化。
2.1.4 会计委派制。
在公平，公开竞争，并选择最好的招聘会计专业人员到社区，村分配到村办公室会计，由镇统一考核和管理，镇政府任命的农村制度。
会计委派制，可以改变以前的会计师没有高品质和专业地位的制度，以保障会计师严格执法，维护财经纪律和的严肃性。
2.1.5 加强会计监督，并在农村地区建立农村会计岗位责任制度。
改进考核办法，奖优罚劣，充分调动他们的积极性和主动性，不断提高自己的的工作。
2.2 建立健全的金融体系要建立一个良好的村级财务管理制度，是提高农村财务管理的重要保证。
为了使农村村级财务和会计实务规则遵循，我们必须严格执行国家农业部，财政部下发了“村集体经济组织会计制度”一个新的“村集体经济和金融体系“和”中共中央和州立理事会办公室办公室对声音和完善民主管理村务公开和该系统“和全省乡村事务规例的意见，这些系统，现金管理的规定，固定资产管理，成本费用管理，票据管理，和农民联合生产成本的支付和管理的负担，志愿者工作和产业化经营，会计师和会计管理会计，财务审计和财务管理和民主等方面的积累，作出了具体规定。
必须按照农业部，财政部颁发的“村合作经济组织会计制度”和“在村里的经济和金融体系的合作”的有关规定，完善各项村级财务管理制度，即是一个财政预算和决算制度，财务收支审批制度，财务审计制度，现金管理系统，固定资产管理制度，金融监管，金融体系和公众的问责性的民主制度。
通过这些制度的建立和规范村级财务工作，统一帐户图表，会计凭证，账簿，会计核算方法，会计报表，因此，事事有人管，人人有特殊的责任，以避免赤字预算，严格无票据或白条密切付款，所有资金支出的使用规定，严格按照禁止，收入和支出不占不遵守规定的，使应收账款，账目真实，账证，账账，表5中的帐户线。
从农村实际出发，建立和完善一个切实可行的村级财务会计制度，使农村金融工作的公开和民主管理走向规范化，制度化。
2.3 财政对民主的承诺，并实行村级财务公开，加强民主管理，村级财务和监督村级财务问题，农民群众一直关注的问题的焦点，国务院一再强调要切实保护的合法权益，关心农民群众，任何重大村务和问题的人应该是开放的村民，特别是村级财务应予以公开。
2.3.1 组织的村建立一个民主的财务管理。
村民民主理财小组由村民，村民代表民主理财。
村民主理财小组由5至7名成员组成，由村民，公道正派，责任心强，权威性较高，会计人员具备必要的知识当选。
村民主理财小组是村民和工作组的报告，负责村民主监督，有权检查，审核财务账目及有关经济活动的问题，有权拒绝不合理支出的财务活动负责。
当事人对否决反对，可提交村民会议或村民代表会议讨论和决定。
民主党成员履行其职责，本集团的财务业绩，年终会议，组织村民民主评议的时候。
不认真执行工作职责不到位，会议讨论并通过了由村民还记得他们的学历，并进行调整。
2.3.2 标准和公开的内容。
应按照“村集体经济组织财务披露暂行规定”，以开放内容。
任何个人利益与村民相关的金融活动的事项，如村集体土地承包和租赁，村公益项目，实施方案应当公开向村民进行民主管理和财务管理。
村集体所有的金融活动，包括集体企业和改制企业的股权支付的收入回报等，应包括在公开。
要完善公众的收入和支出的内容不应该只开放，连贯，而且还详细介绍了交易公布账目，该项目是严格禁止在公共场合或进行了详细的“大而化之”伪公共场所开放。
2.3.3 打开时，使每月发表的声明上个月，建立一个固定的财务披露日期，日常的财务活动应坚持开放1月的第二个月，形成一个开放的系统，主要的金融活动交易出版做好准备。
2.3.4 公共不同形式。
应该是一个开放的酒吧和开放的态度，集中在家庭中的主要村突出，方便人们观看崎岖，天气做好了准备，村务公开栏的面积。
同时，通过广播，电视，互联网，“明白纸”在公共场合和其他形式良好的工作。
2.3.5 严格公开程序。
财务公开，民主理财小组应由之前参加了他所有的财产，信用和债务和有关帐目的会计和审计人员，为第二轮核查。
加盖审核合格的“审计”一章中，将列入公开名单的财政收入和支出，高村民主理财小组审查协议，加盖选定张贴在村里的民主理财团队的一个专门章节政务公开，接受公众监督。
2.3.6 建立和落实问责制和查询。
村民们村集体权利的财务账目提出质疑，挑战和问题，从村民，村民主理财小组负责接收，财务管理团队，涉及村集体响应，涉及个人要求当事人解释。
与此同时，我们必须严格执行问责制，未经村民会议讨论决定，任何组织或者个人未经授权的其他单位或个人的集体资产贷款的集体名义，以提供安全，以及改变和处置村集体土地，企业，设备，设施等都是无效的，有权拒绝，造成负责人组成的纪律所承担的损失，党纪，政纪处罚，村民涉嫌犯罪依法公正。