财务

The second part will introduce the financial norm which the Buffett's finance analysis method pays more attention to, including the index of free cash flow, the rights and interests return rate and the profit margin of main service and so on, introducing the concept of these norms and their importance and function in the Buffett's finance analysis metho...

提出了巴菲特财务分析指标在我国A股市场上运用时应该以现金流量指标为主，权益收益率和主营业务利润率为辅的财务分析方法。根据我国股票市场的现状，对巴菲特财务分析方法在未来的运用提出了在这个多元投资文化的交汇期，巴菲特的财务分析方法将更加表现出它的实用性和科学性的展望。

Innovations: The first innovation is that it is targeted on the banking and overcomes incomparability by the disparity of different industries; this thesis analyzes financial condition of listed banks based on free cash flow which overcomes the shortage of operating activity net cash flow and financial indexes based on accrual basis, creating cash flow index early-warning model, binding the result of factor analysis and discriminant analysis to evaluate comprehensively, giving warning limit and judging warning degree based on factor score and discriminant score and reducing misjudgment of single statistical method; Financial early-warning system of listed banks is constructed with cash flow index early-warning system and non-financial index BSC early-warning system.

本文的创新点：仅以银行业为研究对象，克服行业差距带来的不可比性问题；以自由现金流量为基点分析上市银行的财务状况，克服以往学者所采用的经营活动净现金流和以权责发生制为基础的财务指标的不足，创建了现金流指标预警模型；综合因子分析和判别分析两种统计方法，以因子得分和判别得分为尺度设置警限、判断警度，降低单一统计方法的误判性；融合现金流指标预警体系和非财务指标的平衡计分卡预警体系构建了上市银行财务预警体系。

Then the essay further elaborates on the effects financial management standardization has on enterprises from the internal financial management models of modern enterprises, the effects financial management systems have on enterprises financing ability, the function normative financial management has on increasing revenue and cutting expenditures for companies and organizations as well as incorrupt departments.

进而从现代企业的内部财务管理模式，财务管理体系对企业融资能力的影响，以及规范的财务管理对企业或组织的增收节支，部门廉洁的作用等方面对财务管理的规范对企业的影响方面进行论述。

As a part of strategy of Chinese government to develop the state-owned enterprises with large scale, finance companies developed lushly, whose total assets scale reaches to more than 200 billion RMB.

本文通过对先进国家财务公司业务功能的比较研究，特别是针对石油化工、汽车、信息通讯和电气等四个行业的大型跨国公司附属财务公司的比较研究，发现它们的财务公司在开展业务时，都非常注重发挥公司在行业中的垄断性地位优势以及行业专业化优势，不同行业的财务公司具有明显的业务模式特征。

Enterprise is a profit organization, and the starting point and the destination of it is taking profit.

财务管理目标取决于企业的目标，评述当前几种主要的财务管理目标，根据我国现代企业的特点，对财务管理目标进行探讨，提出"资本增值最大化"是我国现代企业财务管理的目标。

This paper explores improving the relativity of accountancy information from two aspects : the first is upgrading the current financial report system , for which the author proposes that part of items in the current financial statements should be improved and relevant statements such as overall income statememt should be included ; the second is upgrading the current financial analysis method , including development of du pont analysis method and revisal of wale proportion analysis method , for which the author proposes that attention should be paid to the financial analysis , meanwhile enhance analysis of unfinancial index , establish banlance marl record and a set of efficient evaluation system by applying synthetic grade - point method

本论文从两个方面探索提高会计信息的相关性，一是对现行财务报告体系的改进，提出应改进现有报表的部分项目，并增加全面收益表等相关的报表；二是对现行财务分析方法的改进，包括对杜邦分析方法的衍展及沃尔比重分析法的修正，提出应在重视财务分析的同时加强非财务指标的分析，建立平衡记分卡，运用综合评分法建立一套高效的绩效评价体系。

However, it is a general problem in these enterprises that they pay much attention to distribution but less to financial management, thus their financial systems are unexceptionally with week basis, non-scientific control and great risks.

但我国民营企业却普遍存在着重销售、轻财务的现象，财务管理基础薄弱，财务控制体系不科学，财务风险巨大。

Financial affairs risk is one kind of signal , is able to reflect the enterprise business performance all round synthetically , require that the enterprise operator carries out usualness financial analysis , keeps watch financial affairs crisis , build early warning analysing index system, the risk carrying out appropriate financial affairs makes policy.

财务风险作为一种信号，能够全面综合反映企业的经营状况，要求企业经营者进行经常性财务分析，防范财务危机，建立预警分析指标体系，进行适当的财务风险决策。

Due to the reasons above, the risk problem in the Transnational Corporation financial management is chosen as the subject., with the help of the relevant studies of financial engineering, the risk management and the enterprise management, in this paper the antitheses, the taxonomy and the financial analysis are used to probe into how to improve the capability of risk management in Chinese Transnational Corporation and carry out the financial management based on all the risks in practice.

介于以上原因，本题在跨国公司财务管理问题研究中选择了风险问题作为写作的对象，本文运用了对比法、分类法和财务分析法等，并引入了金融工程学、风险管理学、企业管理学等相关学科的内容，从实际应用的角度出发，探讨如何提高我国跨国公司财务管理中的风险管理能力，实施各项风险基础财务管理工作。

University is an important base of train academician; finance office is an important function department. it's an arduous task for finance officers of university that to integrate information technique and finance offices nicely, expedite the schedule of information programming, and introducing information network and advance software to finance offices, it is also clamant.

高校，是培养人才的重要基地，财务部门是高校的重要职能部门，如何把信息技术和财务管理很好地结合起来，把信息网络和先进的计算机软件技术引入财务工作，加快只能部门的信息化进程，是摆在每个财务工作者面前的重要问题，同时也是一个迫在眉睫的问题。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。