财务

The article anatomizes the systems limits based on the research to the running effect of it, clarifying framework problems and operating difficulties in theimplementing process. It also carried out sensible exploration mainly from the point of the weakness of international example, disjointedness in financial management and business development, the limit of financial staff quality, the difference of performance index, the vacancy of financial management main body etc. The conclusion is that it must be improved for enterprises to win value-added service from financial information support in competition, and be able to supervise the status of implementing cooperate strategy and progress of operation goal realization, sequentially, improve core competitiveness.

本文在针对构建财务集成系统运做研究的基础上，对局限性进行了深入的剖析，理清目前财务集成在实施操作过程中的框架性问题和操作运行难点，主要从国际母本缺陷、财务管理与业务发展脱节、财务人员素质局限性、指标体系的差异、财务监督主体缺位等角度对其形成原因进行了理性探讨，认为必须进一步加以改进才能使企业在竞争中获得来自财务信息支持的增值服务，能够全程监控企业经营战略的实施情况和经营目标的实现状态，进而提高企业集团的核心竞争力。

Sometimes the administrator could just glace it with careless or put a varnish on financial statement by changing the accounting process. Once the company financial be realized under degeneration condition which also implied the company had occurred an irretrievable crisis on financial for a while. Therefore, it is very important to study non-financial information such as overlapping to hold stocks and equity capital structure. Those could be supplementary reference materials after traditional financial statement.

这类公司的问题，皆无法单独从财务报表予以诊断，因为管理者可以藉由会计程序的变更或者窗饰企业的财务报表等手法来掩饰，因此在财务出现恶化现象时，企业早已发生无法挽救之严重财务危机，此时除了传统财务指标外，非财务资讯即成为重要的辅助工具。

I graduated from Tianjin University of Technology accountancy profession in the school curriculum of junior majoring in financial accounting intermediate financial accounting senior financial accounting cost accounting tax revenue management planning statistically financial management Audit Inspection Company Law Economic taxable property assessment University English Higher Mathematics linear algebra probability and mathematical statistics computer text basis of management information systems accepted all of the University of basic education, be a good professional training and capacity-building in financial management and administration and human resource planning and other fields, have a theoretical basis and practical experience, and a strong research and analysis capability.

需要一份英文自我介绍，情况如下：毕业于天津工业大学会计专业在校主修课程有初级财务会计中级财务会计高级财务会计成本会计学税法税收筹划统计学管理学财务管理学审计学公司法经济法纳税检查资产评估大学英语高等数学线性代数概率与数理统计计算机文化基础管理信息系统等接受过全方位的大学基础教育，受到了良好的专业训练和能力培养，在财务管理和行政管理及人力资源筹划等各个领域，有一定的理论基础和实践经验，并有较强的研究和分析能力。

On Monday, 3 August 2009 if in the reasonable opinion of the Underwriter: the success of the Rights Issue would be materially and adversely affected by: the introduction of any new law or regulation or any change in existing law or regulation (or the judicial interpretation thereof) or other occurrence of any nature whatsoever which may in the reasonable opinion of the Underwriter materially and adversely affect the business or the financial or trading position or prospects of the Group as a whole; or the occurrence of any local, national or international event or change, whether or not forming part of a series of events or changes occurring or continuing before, and/or after the date hereof, of a political, military, financial, economic or other nature (whether or not ejusdem generis with any of the foregoing), or in the nature of any local, national or international outbreak or escalation of hostilities or armed conflict, or affecting local securities markets which may, in the reasonable opinion of the Underwriter materially and adversely affect the business or the financial or trading position or prospects of the Group as a whole; or any material adverse change in the business or in the financial or trading position of the Group as a whole; or any material adverse change in market conditions (including, without limitation, a change in fiscal or monetary policy or foreign exchange or currency markets, suspension or restriction of trading in securities) occurs which in the reasonable opinion of the Underwriter makes it inexpedient or inadvisable to proceed with the Rights Issue; or the Prospectus or announcements of the Company published since the date of the Underwriting Agreement when published contain information (either as to business prospects or the condition of the Group or as to its compliance with any laws or the GEM Listing Rules or any applicable regulations) which has not prior to the date hereof been publicly announced or published by the Company and which may in the reasonable opinion of the Underwriter is material to the Group as a whole and is likely to affect materially and adversely the success of the Rights Issue or might cause a prudent investor not to accept the Rights Shares provisionally allotted to it, the Underwriter shall be entitled by notice in writing to the Company, served prior to the Latest Time for Termination, to terminate the Underwriting Agreement.

务请注意，倘包销商合理认为，则包销商可于二零零九年八月三日下午四时正前，随时向本公司发出书面通知，终止包销协议所载的安排：供股之成效将因下列事项而受到重大不利影响：引入任何新法律或法规，或现行法律或法规有任何改变，或发生包销商合理认为可能对本集团整体业务或财务或贸易状况或前景构成重大不利影响之任何性质之其他事件；或发生任何本地、全国或国际的政治、军事、财务、经济或其他性质（不论是否与上述任何事件同类）之事件或变化（不论是否于本公布日期之前、当日及╱或之后发生或延续之连串事件或变动之一部分），或任何本地、全国或国际性之敌对行为或武装冲突爆发或升级，或发生会影响本地证券市场的事件或变化，且包销商合理认为该等事件或变化可能对本集团整体业务或财务或贸易状况或前景构成重大不利影响；或本集团整体业务或财务或贸易状况出现任何重大不利变动；或市场状况发生任何不利变动（包括但不限于，财务或货币政策或外汇或货币市场的任何变动、证券买卖暂停或受到限制），而包销商合理认为该等变动很可能使进行供股变得不宜或不智；或本公司于包销协议日期后发出之章程或公布载有于本公布日期前本公司未公开发布或刊发之资料（不论关于本集团业务前景或状况或本集团遵守任何法律或创业板上市规则或任何适用法规的情况），而包销商合理认为该等资料可能对本集团整体而言属重大，并很可能对供股的成效构成重大不利影响或可能导致审慎投资者不接纳获暂定配发的供股股份，则包销商可于最后终止时间前，向本公司发出书面通知终止包销协议。

Because the core of the knowledge economy is the innovation, the knowledge innovation specializing in innovating with the technological innovation inscience strengthens the most important form in which intelligence resources are invested; the key to innovation is the Hi- Tech industrialization.

最后，针对财务管理信息化的发展、财务活动过程中风险的发生，提出了加强财务管理信息化建设和加强财务风险管理两条措施，并具体进行了论述。全文对知识经济时代企业的财务管理问题进行了较全面的分析，并提出了相应的解决办法。

It is the environment of financial management to decide the change of other elements and it is the financial management objectives as the logic starting point element and the basic clue is the financial management practice activity, so that it can put the tight logic relation of them in order, and construct the new financial management theoretical system after " entry to WTO", which have certain innovative. Secondly, this paper analyses the changes of each elements according to our countrys circumstances, which have certain comprehensive. Thirdly, this paper adheres to unition of theory and practise, and demonstrates in terms of the conditions in our country, which have guidance meaning to the financial management practice.

首先，本文对"入世"后我国企业财务管理理论构成元素进行界定，共包括十二个元素，确定变动点元素是财务管理环境、逻辑起点元素是财务管理目标、基本线索是财务管理实践活动，从而理清它们之间相丘联系和伯互依存的严密逻辑关系，建立新的企业财务管理理论框架，具有一定的创新性；其次，本文结合我国加入＊后的具体国情，对我国企业财务管理理论创新重点进行深入浅出的分析，具有一定的前瞻性：再次，本文坚持理沦性与实践性的统一，立论及论证都紧扣我国的实际情况，对实践有一定的指导意义。

Furthermore, the thesis defines financial support of the enterprise strategic management as the fundamental and decisional strength and effect which are evitable for strategic management, which is formed in the course of combining financial resources and the financial capability during strategic management proceeding.

分析战略管理与财务支撑构成要素之间的内在关系，指出资本是企业战略管理财务支撑的基础，财务信息是企业战略管理财务支撑的纽带，财务技术是企业战略管理财务支撑的手段。

The subject of this research is Tsannkuen Multination Group, the research methods included literature review, case study and in-depth interview.(1) Enterprise do not get into financial crises overnight, financial crises are the result of prolonged financial malaise.(2) An enterprise has perfectible conduct management system, will really to reduce the possibility for enterprises financial crises.(3) There are four key successful factors to react enterprise financial crises for Tsannkuen Multination Group were follow:"Crises management system","Financial management planning","Disperse risks concept", and "Disclosing information of financial statement".

本研究以灿坤集团作为研究对象，研究方法采用文献分析、个案分析以及深度访谈，兹将本研究结论归纳：(1)企业财务危机不是突然发生的，而是经过一段时间财务恶化的结果；(2)企业拥有完善的经营管理机制，确实会降低企业发生财务危机的可能性；(3)灿坤集团因应企业财务危机共计四个关键成功因素，分别为：「危机管理制度」、「财务管理计画」、「分散风险的概念」以及「财务报表揭露的资讯」。

Under the supervision of Chief Financial Officer of head office and general manager, in accordance with Shama Group's policy and procedures and related requirements of the local government, responsible for the company and all the related financial work, including but not limited to: the establishment of a suitable hotel Apartments operation of the financial system and procedures with leasing, prospects and the financial sector and all the work; to the general manager and other departments in charge of providing advice and support; tax, audit and insurance matters, and to coordinate with the local government maintain good communication with integrity, respect for team spirit and positive attitude in collaboration with departmental of the financial work to ensure that the financial operations and improve efficiency.

在总经理及总公司财务总监的监督下，按照莎玛集团的政策和工作程序以及当地政府相关要求下，负责公司内与财务相关的所有工作，包括但不仅限于：负责建立一套适合酒店式公寓的财务运作系统及流程；配合租赁、前台及各部门一切与财务有关的工作；给总经理及其他部门主管提供建议及支持；处理税务、审计和保险等事宜，协调并能与当地政府机构保持良好的沟通；以正直、尊重团队精神和积极的服务态度配合各部门的有关财务的工作，确保财务运作的完善及高效率。

It is the environment of financial management to decide the change of other elements and it is the financial management objectives as the logic starting point element and the basic clue is the financial management practice activity, so that it can put the tight logic relation of them in order, and construct the new financial management theoretical system after " entry to WTO", which have certain innovative. Secondly, this paper analyses the changes of each elements according to our countrys circumstances, which have certain comprehensive. Thirdly, this paper adheres to unition of theory and practise, and demonstrates in terms of the conditions in our country, which have guidance meaning to the financial management practice.

首先，本文对&入世&后我国企业财务管理理论构成元素进行界定，共包括十二个元素，确定变动点元素是财务管理环境、逻辑起点元素是财务管理目标、基本线索是财务管理实践活动，从而理清它们之间相丘联系和伯互依存的严密逻辑关系，建立新的企业财务管理理论框架，具有一定的创新性；其次，本文结合我国加入＊后的具体国情，对我国企业财务管理理论创新重点进行深入浅出的分析，具有一定的前瞻性：再次，本文坚持理沦性与实践性的统一，立论及论证都紧扣我国的实际情况，对实践有一定的指导意义。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。