财务

This thesis is to systematically analyze the concepts and traits of the financial control in the corporational groups, based on the related concepts and theories, and to construct a theoretical frame for the financial control of the corporational

本文创新点是提出该集团公司应施行独立财务总监制，即通过组织结构的重新设计、职责权限的重新分配以及相互关系的重新界定，为强化集团公司的财务监管和强调财务总监的独立性做出一系列制度安排。

But, because their construction and development is based on the background that the market economy is immature, the corporational groups in our country suffer widely from insufficient inspiration and ineffectual control, even vacant control, from the angle of financial control.

然而，我国企业集团的组建和发展是在市场经济发育不成熟的条件下进行的，从财务控制角度看，普遍存在激励不足、控制无效甚至是控制空白等问题或弊端，这必然造成集团公司财务失控和国有资产流失等现象屡屡发生，因而对企业集团财务有效地控制就具有重大的现实意义和深远影响。

Cost / foreign trade accountant: At least 3 years accounting experience , familiar with the financial business in manufacturing, good skills in financial analysis, financing and communication.

成本/外贸会计：三年以上财务工作经验，熟悉制造业财务工作运作流程，有较强的财务分析、融资和协调能力，有外贸经验优先。

In order to ensure the reliability and accuracy of theoretical analysis, we use empirical analysis on the market data. At first, we make multivariate statistical regression on the financial indicators, including the day-to-day operating conditions, the stock market performance, and single-stock risk in a fluctuation cycle. On the basis of control variables, we then examine the direct impact of governance indicators and the indirect impact (the cross-variable regression of financial and governance).

为了保证理论分析的可靠性和准确性，运用实证分析法对股票市场一个波动周期内的财务指标（包括日常经营状况、股票市场表现、单只股票风险三方面）做多元统计回归，在此基础上，以财务指标作为控制变量，研究治理指标的直接影响和间接影响（财务与治理变量交叉项的回归）。

This dissertation tries to construct the widely applicable and functional financial diagnosis system in directing by VE, because there are too much theories, method and technique in financial diagnosis. Using the system, the diagnostician can cost less and gain more.

由于目前实施财务诊断所用理论、方法、技术众多，所以本文试图在价值工程指引下，构建具有较广适用性、功能性的企业财务诊断方法体系，以此进行低成本、高质量、高效率的财务诊断。

China's listed companies, the broader application of the DuPont financial analysis system, it is an effective method of financial analysis, financial analysis of enterprises in China is of great significance, and occupy an important place.

在我国上市公司中，应用较广泛的是杜邦财务分析体系，它是一种有效的财务综合分析方法，在企业财务分析中具有重要的意义，并占重要的地位。

Besides, in general, accounting study regards ERP announcement as strategic orientation, while this paper would like to highlight the significance of non-financial information from ERP, and enhance the effeteness of accounting information. This study also assists corporations to review the efficiency of ERP before introducing, and meanwhile encourages enterprises to implement e-business. During the research, we realized that the model has the following constraints: 1. Sampling.

本论文希望能对学术界与企业界有所贡献，对于学术界而言，相关研究成果能有助于将信息科技投资的绩效评估研究触角加以延伸；另外，会计研究视ERP系统导入宣告为一种策略性导向，研究结果亦可同时强调在外部财务报表上揭露EPP系统等非财务性信息的重要性，藉以提升财务会计信息的有用性；对于企业而言，可以重新检视本身ERP系统成效，亦可提供企业在导入ERP系统前的决策参考，激励企业及早进行企业E化。

The finance affairs of Ministry of finance before this checks the routine examination that is companies of pair of Ministry of finance, overall to resurgence communication financial standing is affirmative, look from the program of the examination and final result, this second problem does not affect the evenhanded report of financial standing of company calendar year, basically mix as a result of the Ministry of finance company reach to accountant policy specific the understanding that use is different be caused by.

此前的财政部财务检查是对财政部公司的一次例行检查，对中兴通讯总体财务状况是肯定的，从检查的程序及最后的结果看，本次问题不影响公司历年财务状况的公允反映，主要由于财政部和公司对于会计政策及具体运用的理解不同所致。

When financial risk accumulates to a certain extent, enterprises may get into financial crisis, of which bankruptcy is the extreme form.

当财务风险积聚到一定程度，企业便有可能陷入财务危机，破产则是企业财务危机的极端表现形式。

Most financial information is subject to some risk of being less than a faithful representation of that which it pu is not due to bias, but rather to inherent difficulties either in identifying the transactions and other events to be measu applying measurement and presentation techniques that can convey messages that correspond with those transactions cases, the measurement of the financial effects of items could be so uncertain that enterprises generally would not financial statements; for example, although most enterprises generate goodwill internally over time, it is usually d measure that goodwill reliably.

大部分财务信息都可能遇到由于它不能完全忠实反映它所拟反映的情况而带来的风险。这并不是由于存有认所要计量的交易和其他事项，或在设计和运用能够传递与那些交易和事项相对应的信息的计量和反映技术上，在某些情况下，对项目财务影响的计量可能是那么地不确定，以致使企业在通常情况下对它们无法在财务报表虽然大多数企业随着时间的推移在内部都会产生商誉，但是要可靠地确认或计量这种商誉，通常是困难的。

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。