关于财务的论文的英语翻译

1. 关于财务的论文的英语翻译

The positive effect of asset stripping of the listing Corporation
Based on the research of AUCMA --.
Abstract: the world hee hee, are to benefit; the world, all profits go to. China's entrepreneurs will "do not put the egg in one basket" this saying to look up to as the standard, advocating diversified investment channels to spread risk. China's listing Corporation common industry wide coverage of the phenomenon, once the poor management,capital chain tension, easy to cause the main business dragged down other serious consequences, and what is more, the operating performance decline, resulting in the delisting listing Corporation list. In order to survive,active contraction of the imminent. Moderate asset stripping is of great significance to the enterprise survival and development, since the time of the development of China's securities market is not long, did not form a mature securities market, China's listing Corporation still exists some negative view on the asset stripping. This paper first introduces the basic theory of asset stripping and domestic research present situation, and then through theanalysis of AUCMA, that enterprises in the diversification into the difficult time, is to allow enterprises to return to the core asset stripping, rally the way. The maturity of the theory of asset stripping, but also help enterprises tofind a development path in line with their actual work. The diversification of listing Corporation to expand asset stripping, the practice was summarized.

2. 急需一篇关于财务公司的英文文献

有题目么？
还是随便一篇就行？ 
Corporate Financial Strategies for Global Competitiveness Original Research Article
European Management Journal, Volume 19, Issue 6, December 2001, Pages 659-669
Trond Rand?y, Lars Oxelheim, Arthur Stonehill
可以么？
　　企业财务管理大约起源于15世纪末16世纪初。当时西方社会正处于资本主义萌芽时期，地中海沿岸的许多商业城市出现了由公众入股的商业组织，入股的股东有商人、王公、大臣和市民等。商业股份经济的发展客观上要求企业合理预测资本需要量，有效筹集资本。但由于这时企业对资本的需要量并不是很大，筹资渠道和筹资方式比较单一，企业的筹资活动仅仅附属于商业经营管理，并没有形成独立的财务管理职业，这种情况一直持续到19世纪末20世纪初。
　　筹资财务管理时期
　　19世纪末20世纪初，工业革命的成功促进了企业规模的不断扩大、生产技术的重大改进和工商活动的进一步发展，股份公司迅速发展起来，并逐渐成为占主导地位的企业组织形式。股份公司的发展不仅引起了资本需求量的扩大，而且也使筹资的渠道和方式发生了重大变化，企业筹资活动得到进一步强化，如何筹集资本扩大经营，成为大多数企业关注的焦点。于是，许多公司纷纷建立了一个新的管理部门—财务管理部门，财务管理开始从企业管理中分离出来，成为一种独立的管理职业。当时公司财务管理的职能主要是预计资金需要量和筹措公司所需资金，融资是当时公司财务管理理论研究的根本任务。因此，这一时期称为融资财务管理时期或筹资财务管理时期。

　　Enterprise Financial Management about originated in the late 15th century early 16th century. Western capitalist society is in the embryonic period, the Mediterranean coast of the many commercial cities by the public shares of the business organizations, shares of the shareholders are businessmen, royalty, ministers and citizens. Commercial shares economic development objectively requires enterprises reasonable forecast capital requirements, the effective raising of capital. However, when business is not very capital requirements, fund-raising channels and relatively simple means of financing, corporate financing activities only in business management subsidiary, and did not form an independent financial management career, which continued until the late 19th century In the early 20th century.
　　Funding period financial management
　　19th century and early 20th century, the Industrial Revolution for the success of the enterprise scale continues to expand, significant improvements in production technology and the further development of industrial and commercial activities, the rapid development of the joint-stock companies, and gradually became the dominant form of business organization. Shares of the company's development has not only caused demand for the expansion of capital, but also the ways and channels of financing for a major change, and the enterprise fund-raising activities has been further strengthened, and how to raise capital to expand operations, become the focus of attention of most enterprises. Therefore, many companies have set up a new management sector - financial management, financial management from the beginning separated from enterprise management, as an independent professional management. At that time the company's financial management functions of the projected funding requirement of the necessary funds and financing companies, financing was the company's financial management theory on the fundamental task. Therefore, during this period known as the financing period of financial management or financial management funding period.
现在都去读AIA国际会计师公会了啊，有小伙伴们去免费领他们的词汇手册了吗?2013/12/19 10:21:46

3. 财务论文的英文参考文献

 财务论文的英文参考文献大全
                    　　财务是非常有前途的一个职业,也是一个很容易规划自己发展路径的职业。下面是我为大家整理的财务论文英文参考文献，欢迎阅读。
    
  　　财务论文的英文参考文献1  　　[1]Adams, M. and Hardwick, P. An Analysis of Corporate Donations: UnitedKingdom Evidence [J], Journal of Management Studies, 1998,35 （5）: 641-654.
  　　[2]Aronoff,C.and J Ward. Family-owned Businesses: A Thing of the Past or Model of the Future. [J]. Family Business Review, 1995,8（2）; 121-130.
  　　[3]Beckhard,R“Dyer Jr.,W.G. Managing continuity in the family owned business [J]. Organizational Dynamics, 1983,12 （1）:5-12.
  　　[4Casson, M. The economics of family firms [J]. Scandinavian Economic History Review, 1999' 47（1）:10 - 23.
  　　[5]Alchian,A.Demsetz, H. Production, information costs, and economic organization. American Economic Review [J]. 1972,62（5）: 777-795.
  　　[6]Allen, F,J, Qian and M, J. Qian. Law,Finance and Economic Growth in China [J], Journal of Financial Economics, 2005,77: pp.57-116.
  　　[7]Amato,L. H.& Amato,C. H. The effects of firm size and industry on corporate giving [J]. Journal of Business Ethics,2007,72（3）: 229-241.
  　　[8]Chrisman, J.J. Chua,J.H., and Steier, L. P. An introduction to theories of family business [J]. Journal of Business Venturing, 2003b, 18（4）: 441-448
  　　财务论文的英文参考文献2  　　[1]Antelo,M. Licensing a non-drastic innovation under double informational asymmetry. Rese arch Policy,2003,32（3），367-390.
  　　[2]Arora, A. Patents,licensing, and market structure in the chemical industry.Research Policy, 1997,26（4-5）， 391-403.
  　　[3]Aoki,R.,& Tauman,Y. Patent licensing with spillovers. Economics Letters,2001,73（1），125-130.
  　　[4]Agarwal, S,& Hauswald, R. Distance and private information in lending.Review of Financial Studies,2010,23（7），2757-2788.
  　　[5]Brouthers, K.D.,& Hennart, J.F. Boundaries of the firm: insights from international entry mode research. Journal of Management, 2007,33,395-425.
  　　[6]Anderson, J. E. A theoretical foundation for the gravity equation. American Economic Review, 1997,69（1），106-116.
  　　[7]Barkema,H. G.,Bell,J. H. J.,& Pennings, J. M. Foreign entry,cultural barriers,and learning. Strategic Management Journal, 1996, 17（2），151-166.
  　　[8]Bass, B.,& Granke, R. Societal influences on student perceptions of how to succeed in organizations. Journal of Applied Psychology, 1972,56（4），312-318.
  　　[9]Bresman, H.,Birkinshaw, J.,& Nobel, R. Knowledge transfer in international acquisitions. Journal of International Business Studies,1999,30（3），439-462.
  　　[10]Chesbrough, H. W.,& Appleyard,M, M. Open innovation and strategy.California Management Review, 2007,50（1），57-76.
  　　财务论文的`英文参考文献3  　　[1]Allport, G. W. Personality: A psychological interpretation. New York: Holt,Rinehart & Winston, 1937.
  　　[2]DeVellis, R. Scale development: Theory and application. London: Sage. 1991.
  　　[3]Anderson,J. R. Methodologies for studying human knowledge. Behavioural and Brain Sciences,1987,10（3），467-505
  　　[4]Aragon-Comea, J. A. Strategic proactivity and firm approach to the natural environment. Academy of Management Journal,1998,41（5），556-567.
  　　[5]Bandura, A. Social cognitive theory: An agentic perspective. Annual Review of Psychology, 2001,52,1-26.
  　　[6]Barr, P. S,Stimpert,J. L,& Huff,A. S. Cognitive change,strategic action and organizational renewal. Strategic Management Journal, 1992,13（S1），15-36.
  　　[7]Bourgeois, L. J. On the measurement of organizational slack. Academy of Management Review, 1981,6（1），29-39.
  　　[8]Belkin, N. J. Anomalous state of knowledge for information retrieval. Canadian Journal of Information Science, 1980,5（5），133-143.
  　　[9]Bentler,P. M,& Chou C. P. Practical issues in structural equation modeling.Sociological Methods and Research,1987,16（1），78-117
  　　[10]Atkin, C. K. Instrumental utilities and information seeking. New models for mass communication research, Oxford,England: Sage,1973.
  　　财务论文的英文参考文献4  　　[1] Organisation for Economic Co-operation and Development （OECD）[J]. Trends in Organized Crime . 1997 （4）
  　　[2] Crongvist, Henrik,and Matias Nilsson.Agency Costs of Controlling Minority Shareholders. SSE/EFI Working Paper Series in Economics and Finance . 2001
  　　[3] Forker JJ.Corporate governance and disclosure quality. Accounting and Business . 1992
  　　[4] Dechow P.M,Sloan R.G,Sweeney A.P.Causes and consequences of earnings manipulation: an analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research . 1996
  　　[5] Healy,P. M.The effect of bonus schemes on accounting decision. Journal of Accountancy . 1985
  　　[6] Holthausen Robert,David Larcker,Richard Sloan.Annual Bonus Schemes and the Manipulation of Earnings. Journal of Accountancy . 1995
  　　[7] Defond Mark L,James Jiambalvo.Debt Covenant Violation and Manipulation of Accruals. Journal of Accountancy . 1994 [7] Shyam Sunder.Theory of Accounting and Control. . 1997
  　　[8] William R Scott.Financial Accounting Theory. . 1997
  　　[9] Bae,Kee-Hong,Jun-KooKang,Jin-MoKim.Tunneling or value addition? Evidence from mergers by Korean business groups. The Journal of Finance . 2002
  　　[10] Watts RL,Zimmerman JL.Towards a positive theory ofthe determination of accounting standards. The Accounting Review . 1978
  　　财务论文的英文参考文献5  　　[1] Ball, R. and Brown, P.1968, “An Empirical Evaluation of Accounting Income Numbers”,journal of Accounting Research,Autumn, pp. 159-178
  　　[2] Watts R.L., Zimmerman J.1978, “Towards a Positive Theory of the Determination of Accounting Standards”,The Accounting Review, pp. 112-134
  　　[3] Hopwood A. G.“Towards an Organizational Perspective for the Study of Accounting and Information Systems”,Accounting, Organizations and Society (No. 1, 1978) pp. 3-14
  　　[4] Collins, D. W., Kothari, S. P.19 89, “An Analysis of Intertemporal and Cross-Sectional Determinants of Earnings Response Coefficients”, journal of Accounting & Economics, pp.143-181
  　　[6] EastonP.D, Zmijewski M.E, 19 89, “Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements”, Journal of Accounting and Economics, 117-141
  　　[6] Beaver, W. H. 1968, “The Information Content of Annual Earnings Announcements”, journal of Accounting Research, pp. 67-92
  　　[7] Holthausen R.W., Leftwich R.W., 1983, “The Economic Consequences of Accounting Choice: Implications of Costly Contracting and Monitoring”, journal of Accounting & Economics, August, pp77-117
  　　[8]Patell J.M, 1976, “Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Tests. Journal of Accounting Research, Autumn, 246-276
  ;

4. 我需要财务管理专业的英文文献一篇

Financial management problems research
In a market economy, the management is to determine the importance of enterprise survival and development. In recent years, due to ideological bias in understanding and some historical reasons, the objective reasons why the number of internal financial management system is not sound financial management to cause confusion, resulting in some lack of internal oversight mechanisms, occurring false accounts or accounts peripherals account. A direct result of confusion in financial management and poor efficiency of enterprises. This is the proof from experience. Therefore, the strengthening of financial management, establish a sound internal financial management system has become a business imperative.                    
 
First, enterprises should establish a sound system of internal financial management.                                                            
(A) The establishment of internal financial management system is to adapt to the socialist market economic system, the objective requirements of                     
Enterprises to survive in market competition, and development, we must follow the requirements of market economy norms financial behavior. That must be in accordance with the requirements of market economy financing, use of funds and distribution of benefits, improve production and operations, improve the economic efficiency of enterprises, thereby enhancing their competitiveness in order to achieve economic growth, to change the way companies adapt to market economy objective requirements.                                                             
(B) Establish a sound internal financial management system is an inherent requirement of enterprise management                                          
1、Financial management is the basis for all management activities, is the central link in enterprise management. Internal financial management of the company's funds management activities and the form of value, mainly based on cost management and capital management as the center, through a form of value management, to physical form of management. Therefore financial management is the basis for all management activities, the central link in enterprise management.
2、Financial management throughout all aspects of production and operation and the entire process. According to its meaning, we can summarize the four main elements of financial management, including fund-raising management, investment management, working capital management and profit distribution management.        
(C) financial management and business management all have extensive contact       
In business activities, financial management of the tentacles stretched to every corner of business, each department will be serviced through the use of funds into contact with the financial sector, each sector should in the rational use of funds, to save money and so accept what Department guidance, subject to the constraints of financial systems in order to ensure the improvement of economic efficiency of enterprises.                                                               
(D) Fast Company's financial management reflects the company's production operations.                                                               
All production and business activities of enterprises, are ultimately reflected in the financial results up through the accounting, analysis, comparison, you can check the implementation of enterprise production and business activities, and finding problems, find solutions to the problem. In particular financial results reflect the number and circumstances of the authoritative. In business management, regardless of whether the appropriate decision-making level of technology, production and marketing is smooth and other areas can be quickly reflected from the financial indicators.                                                                
Second, internal financial management system is difficult to establish the main reason                                                                    
(A) Of the market economy on the business impact of internal financial management system                                                         
As the market economy further, some units of one-sided emphasis on corporate ownership and management rights, to relax the internal financial management, resulting in varying degrees of accounting based on the work of the weakening, landslides and even chaos. In particular in:                                       
1、According to state regulations, prepare accounts of the financial system does not require the construction, prepare accounts but the accounts Though some confusion;                                                                 
2、Account or accounts peripheral false accounts, concealing the true financial condition and business economic results;                                       
3、Violation of financial discipline, unauthorized retention, transfer of national income, "little treasuries";                                                   
4、Violation of the financial accounting system, mob unjustified costs, free to write off the cost, reduce profits or increase any loss, severe distortion of accounting information.                                                                  
(B) The overall quality of corporate financial officers is not high enough lead to strong financial management awareness                                              
As a corporate financial officer is the drafting of internal financial systems, and also a supervisor and executor. Therefore, the company staff the ability to work, the level of service quality on the establishment of internal financial systems and the implementation of the system plays an important role. But a considerable part of the company's financial staff as subjective and objective factors, difficult to fully undertake the development of internal financial management system functions, mainly:                                                                      
1、A considerable part of the financial personnel not familiar with the new enterprise financial systems, business is not fine, initiative is not strong, was unable to start with;                                                                
2、There is fear of corporate financial officers, afraid of offending the leadership, fear of losing easy work;                                                          
3、Position itself is not even one-sided view to establish and improve internal financial management system is a matter of leadership has nothing to do with their own.                                                                        
Third, establish a sound system of internal financial management measures            
Analysis for the above reasons, establish a sound internal financial systems, available from the following aspects:                                                
(A) To strengthen leadership, unity of thinking, to raise awareness                      
Strengthen publicity and education, through advocacy and education to business owners and financial officers, are able to fully understand the importance of financial management within the enterprise, necessity and relevance, to establish a sound system of internal financial management combined with the modern enterprise system, With the deepening of enterprise reform, change their operating mechanism combined. To remove the system more robust, the greater the constraints on business leaders recognize the error, correct thinking, continue to carry forward the fine tradition of hard work and style, and promote the healthy development of this work.                
(B) To strengthen the corporate financial staff training and enhancing ethics finance staff                                                                 
    1、Through a series of training courses, seminars, courses and conferences and other means to enhance the business training corporate financial officers, financial officers to enhance the learning of the market economic theory in order to improve the level of financial personnel and accounting theory of the business.                  
    2、Strengthen the financial staff of professional ethics, and vigorously promote the reform and opening up the financial front since the company emerged out of the advanced character and deeds, the majority of financial officers perceived importance of professional ethics training to high professional ethics do their jobs.           
   (C) The financial sector should strengthen guidance and promote the establishment of internal financial system                                          
    The financial departments should establish and improve internal financial management system and implementation of enterprise autonomy, and promote enterprises to change their operational mechanism, establish a modern enterprise system. Written guidance is necessary tissue samples to help companies promote counseling and guidance to accelerate the popularization.                                
In summary, the objective of financial management of financial activities of the enterprise organization, handling financial relationships to achieve the fundamental purpose, which determines the basic direction of financial management, financial management is the starting point. Enterprise Financial Management reflects the balance between the interests of interest groups, is a comprehensive reflection of the interaction of various factors. Enterprise is the enterprise financial management system for financial management, financial work to develop the enterprise system. According to relevant laws, regulations and financial system, and developed with the specific circumstances of enterprises. In practice, norms and guiding role to play, the sound development of enterprises played an important role.

5. 财务管理的英文文献

Financial management problems research
In a market economy, the management is to determine the importance of enterprise survival and development. In recent years, due to ideological bias in understanding and some historical reasons, the objective reasons why the number of internal financial management system is not sound financial management to cause confusion, resulting in some lack of internal oversight mechanisms, occurring false accounts or accounts peripherals account. A direct result of confusion in financial management and poor efficiency of enterprises. This is the proof from experience. Therefore, the strengthening of financial management, establish a sound internal financial management system has become a business imperative.                    
 
First, enterprises should establish a sound system of internal financial management.                                                            
(A) The establishment of internal financial management system is to adapt to the socialist market economic system, the objective requirements of                     
Enterprises to survive in market competition, and development, we must follow the requirements of market economy norms financial behavior. That must be in accordance with the requirements of market economy financing, use of funds and distribution of benefits, improve production and operations, improve the economic efficiency of enterprises, thereby enhancing their competitiveness in order to achieve economic growth, to change the way companies adapt to market economy objective requirements.                                                             
(B) Establish a sound internal financial management system is an inherent requirement of enterprise management                                          
1、Financial management is the basis for all management activities, is the central link in enterprise management. Internal financial management of the company's funds management activities and the form of value, mainly based on cost management and capital management as the center, through a form of value management, to physical form of management. Therefore financial management is the basis for all management activities, the central link in enterprise management.
2、Financial management throughout all aspects of production and operation and the entire process. According to its meaning, we can summarize the four main elements of financial management, including fund-raising management, investment management, working capital management and profit distribution management.        
(C) financial management and business management all have extensive contact       
In business activities, financial management of the tentacles stretched to every corner of business, each department will be serviced through the use of funds into contact with the financial sector, each sector should in the rational use of funds, to save money and so accept what Department guidance, subject to the constraints of financial systems in order to ensure the improvement of economic efficiency of enterprises.                                                               
(D) Fast Company's financial management reflects the company's production operations.                                                               
All production and business activities of enterprises, are ultimately reflected in the financial results up through the accounting, analysis, comparison, you can check the implementation of enterprise production and business activities, and finding problems, find solutions to the problem. In particular financial results reflect the number and circumstances of the authoritative. In business management, regardless of whether the appropriate decision-making level of technology, production and marketing is smooth and other areas can be quickly reflected from the financial indicators.                                                                
Second, internal financial management system is difficult to establish the main reason                                                                    
(A) Of the market economy on the business impact of internal financial management system                                                         
As the market economy further, some units of one-sided emphasis on corporate ownership and management rights, to relax the internal financial management, resulting in varying degrees of accounting based on the work of the weakening, landslides and even chaos. In particular in:                                       
1、According to state regulations, prepare accounts of the financial system does not require the construction, prepare accounts but the accounts Though some confusion;                                                                 
2、Account or accounts peripheral false accounts, concealing the true financial condition and business economic results;                                       
3、Violation of financial discipline, unauthorized retention, transfer of national income, "little treasuries";                                                   
4、Violation of the financial accounting system, mob unjustified costs, free to write off the cost, reduce profits or increase any loss, severe distortion of accounting information.                                                                  
(B) The overall quality of corporate financial officers is not high enough lead to strong financial management awareness                                              
As a corporate financial officer is the drafting of internal financial systems, and also a supervisor and executor. Therefore, the company staff the ability to work, the level of service quality on the establishment of internal financial systems and the implementation of the system plays an important role. But a considerable part of the company's financial staff as subjective and objective factors, difficult to fully undertake the development of internal financial management system functions, mainly:                                                                      
1、A considerable part of the financial personnel not familiar with the new enterprise financial systems, business is not fine, initiative is not strong, was unable to start with;                                                                
2、There is fear of corporate financial officers, afraid of offending the leadership, fear of losing easy work;                                                          
3、Position itself is not even one-sided view to establish and improve internal financial management system is a matter of leadership has nothing to do with their own.                                                                        
Third, establish a sound system of internal financial management measures            
Analysis for the above reasons, establish a sound internal financial systems, available from the following aspects:                                                
(A) To strengthen leadership, unity of thinking, to raise awareness                      
Strengthen publicity and education, through advocacy and education to business owners and financial officers, are able to fully understand the importance of financial management within the enterprise, necessity and relevance, to establish a sound system of internal financial management combined with the modern enterprise system, With the deepening of enterprise reform, change their operating mechanism combined. To remove the system more robust, the greater the constraints on business leaders recognize the error, correct thinking, continue to carry forward the fine tradition of hard work and style, and promote the healthy development of this work.                
(B) To strengthen the corporate financial staff training and enhancing ethics finance staff                                                                 
    1、Through a series of training courses, seminars, courses and conferences and other means to enhance the business training corporate financial officers, financial officers to enhance the learning of the market economic theory in order to improve the level of financial personnel and accounting theory of the business.                  
    2、Strengthen the financial staff of professional ethics, and vigorously promote the reform and opening up the financial front since the company emerged out of the advanced character and deeds, the majority of financial officers perceived importance of professional ethics training to high professional ethics do their jobs.           
   (C) The financial sector should strengthen guidance and promote the establishment of internal financial system                                          
    The financial departments should establish and improve internal financial management system and implementation of enterprise autonomy, and promote enterprises to change their operational mechanism, establish a modern enterprise system. Written guidance is necessary tissue samples to help companies promote counseling and guidance to accelerate the popularization.                                
In summary, the objective of financial management of financial activities of the enterprise organization, handling financial relationships to achieve the fundamental purpose, which determines the basic direction of financial management, financial management is the starting point. Enterprise Financial Management reflects the balance between the interests of interest groups, is a comprehensive reflection of the interaction of various factors. Enterprise is the enterprise financial management system for financial management, financial work to develop the enterprise system. According to relevant laws, regulations and financial system, and developed with the specific circumstances of enterprises. In practice, norms and guiding role to play, the sound development of enterprises played an important role.

6. 财务方面的论文

 关于财务方面的论文
                    　　导语：财务预算在企业运营发展中有着不可忽视的重要意义：它能够使企业的战略目标更加明确，各项收支情况更加系统。以下是我为大家整理的关于财务方面的论文，欢迎大家阅读与借鉴！
    
  　　 一、高校内部财务监督基本现状分析 
  　　（一）高校内部财务监督缺乏重视力度《会计法》中明确规定，各单位领导及会计人员都具备财务监督之职责，高校内部同样不例外。但是，就目前实践情况来说，高校内部财务监督整体缺乏重视力度，甚至忽视了财务监督所体现出的重要性，导致该工作项目无法得以有效实践。部分高校领导过于追求财务在服务方面的功能，对于其监督职能却采取忽视态度，认为财务管理机制能够直接取缔财务监督机制，这无疑会使财务风险增大。
  　　（二）高校内部财务监督在控制制度方面缺乏健全性健全的内控体系制度是高校开展内部财务监督实践活动的基本前提与保证，但从高校内部财务监督实际情况来看，部门高校还未建立起健全的内控体系制度，生搬硬套、不合实际等情况的存在导致高校内部财务监督难以得到较好的贯彻落实，极大地制约了财务监督作用的发挥。
  　　（三）高校内部财务监督基本形式趋于落后通常情况之下，财务监督以三种形式呈现出来，分别是事前、事中以及事后监督等，每一种监督模式又代表着财务监督实践工作的三个不同阶段。鉴于此，高校内部财务监督实践过程当中，需要相关工作人员深入研究高校运行实际情况，再结合监督内容，有机结合各种监督模式，从而提升监督工作的实践性与有效性。然而，就目前而言，部分高校内部财务监督始终强调事后监督，将会计凭证以及会计报表等资料视作其财务工作实践成效的评价指标，将工作重点放在检查会计结果、处理违纪行为等方面，对于经济活动整个程序采取放任的态度，以至于财务监督缺乏其应有的实效性，监督成果也无法达到预定效果。
  　　（四）财会人员专业素质参差不齐高校的基本职能为教学以及科研，因此其内部以专业教师为主，因此普遍存在着缺乏专业财会人员等情况。而为了达到财务管理基本要求，需要教师兼任财务工作。受专业条件限制，大多教师并不具备财务管理相关知识及技能，以至于财务管理实践活动中出现较多漏洞，这并不利于加强高校内部财务监督。加之部分财会人员缺乏应有的职业素养，财务审查、财务监督环节，为了顾及各种人情世故而做出违法乱纪的行为，凭借自身职务之便，私自挪用学校公款或是制作假账，给学校带来较大损失。
  　　 二、加强高校内部财务监督、提高财务管理水平的实践策略 
  　　（一）不断提升内部财务监督整体重视力度高校财务部门本身是防腐工作和反腐工作的前线，基于高校内部财务监督而言，财务部门及其工作人员不仅是承担这项工作任务的直接责任人，同时还是学校利益的代表，具有监督职能。在此背景之下，若要改变高校内部财务监督缺乏重视力度这一现状，建议高校相关领导提高重视力度，并给予财务部门独立行使财务监督职能的权利，赋予其足够的权威性。除此之外，对于财务人员各项工作与财务监督，各领导人员同样需要给予其支持，确保各项财务监督活动能够得以真正落实。
  　　（二）建立完善的高校内部财务监督相关控制制度由于各个高校的运行状况与内部情况各不相同，所以相应的控制体系制度也应当有所不同。针对重点项目，财务管理部门要建立起合理有效的分析制度以及评价制度，并进行有效的绩效评估，以分析和评价财务预算的有效性、合理性。在构建财务监督控制制度时，建议高校以自身的实际以及今后的发展规划为根据，在积极听取相关财务人员意见的基础上进行体系制度的重构，从而使建立起的体系制度被广大工作人员所认可。同时，财务管理实践活动中，建议采取业务办理和授权相分离、财产保管和会计记录相分离等机制，实现各个部门与组织之间的互相制约。除此之外，还要建立起完善的监管制度来配合财务管理实践活动，提升内部控制体系制度的监督能力和执行能力，确保其财务管理内部控制体系制度的价值得到较好的发挥，使高校能更好的为学生提供服务。
  　　（三）不断丰富高校内部财务监督基本形式鉴于高校内部财务监督基本形式趋于落后，因此必须不断丰富高校内部财务监督基本形式。为了实现这一目标，应当从以下两个环节进行：
  　　1.基于高校内部财务监督基本形式而言，需要高校不断改善其单一模式，加强事前监督以及事中监督，努力构建起一个完整的'监督系统，使之能够充分发挥自身功效。
  　　2.基于高校内部财务监督基本方法而言，随着国内高校发展与改革的深入，在财务管理基本范围及内容方面也随之不断扩大化和复杂化，这就需要各高校内部财务监督实践活动不断转变自身职能，以监督检查转变为管理服务。而在财务管理实践过程当中，需给予财务监督活动进行日常监管，通过把握与研究监督工作重心，不断提升其监督层次，财务监督活动也能因此而体现其价值。
  　　（四）不断提升财会人员专业素质财务管理活动中财会人员起着举足轻重的作用，因此在加强高校内部财务监督环节，必须不断提升财会人员专业素质。首先，提升财会人员法治理念。《会计法》中对于财会人员的具体职责进行了明确限定，要求其执行高校内部财务监督任务，这就需要财会人员提高自身法治理念，严格遵法、守法，始终以高标准要求自己。其次，提升财会人员职业素养。职业素养为财会人员工作中的根本性要求，通过组织财会人员开展职业再教育活动等形式，提升其职业道德和自我约束等方面的能力，有助于加强财务管理水平。再次，不断提升财会人员业务操作能力。基于财会人员而言，业务操作能力无疑是其基本的技能要求。近年来，随着国内科学技术不断进步，高校开展财务管理实践活动时，先后引进了各种新型技术，对于财会人员基本操作技能也提出了较高要求，不仅需要其具备丰富的专业理论，同时还需及时掌握各种新型技术与知识，有助于其顺利展开财务工作，同时也成为高校内部财务监督实践活动的必然要求。最后，给予财会人员定期培训的机会，通过座谈会、讲座以及对外交流等形式，鼓励其主动学习各种新技术，用以丰富自身工作程序，同时还能提升自身操作技能。
  　　 三、结束语 
  　　各高校实现自身管理及发展的目标，就必须提高自身财务管理水平，并不断加强内部财务监督。而在具体实践环节，应当不断提升内部财务监督整体重视力度、建立完善的高校内部财务监督相关控制制度、不断丰富高校内部财务监督基本形式以及不断提升财会人员专业素质，为财务管理实践活动的顺利进行奠定坚实的基础。
    ;

7. 求会计论文摘要英文翻译

近年，随着电子计算机和现代信息技术的发展，会计电算化越来越被企业所重视，会计电算化大大提高了会计管理人员的工作效率和会计信息处理的速度和准确性。 
In recent years, as the electronic computers and the development of the modern information technology, computerized accounting more and more attention by enterprise, accounting computerized accounting management can greatly improve the efficiency of work and accounting information processing speed and accuracy. 

会计电算化是集计算机学、信息学、管理学、会计学等多学科知识为一体的一门综合性的学科。 
Accounting computerization is the collection computer science, informatics, management, accounting science knowledge for the integration of a comprehensive subject. 

我国电算化的发展是管理现代化、会计自身改革和发展的需要，是时代发展的必然要求。 
Our country is the development of the computerized accounting management modernization, their reform and development needs, it is the inevitable demand of The Times. 

本文首先阐述了会计电算化的基本概念及其发展的背景，介绍了我国会计电算化总体现状，在此现状下影响我国会计电算化出现问题的因素有哪些，对这些因素进行一些分析阐述。 
This article elaborates the basic concept of accounting computerization of its development in China, and introduces the background of the overall situation, the accounting computerization in the situation in China under the influence factors of computerized accounting problems, what are some of these factors are discussed. 

然后主要对我国会计电算化工作中出现的问题从几个方面进一步的阐述和分析，提出在实际操作中存在的问题； 
Then mainly to the accounting computerization in China problems from several aspects the further discussed and analyzed, the paper puts forward the problems in actual operation; 

最后对我国会计电算化工作中出现的问题进行探讨并提出解决问题的对策，进而总结与建议。 
Finally appeared in the accounting computerization in China discusses problems and puts forward the countermeasures to solve problems, and to summarize and Suggestions.

8. 本人英语不太好，想写一篇关于会计论文的摘要及关键字，麻烦哪位帮忙一下

In today's society, the small enterprises in the economic arena play an increasingly important role in many small businesses, in order to expand sales, increase economic profits, increase market share, the prevalence of credit phenomenon. But the blind, without economic security credit, it is easy to form the accounts receivable "indefinite"extension, the total increased year by year, virtual companies actual earnings losses, poor cash flow, thus affecting the timely repayment of accounts payable and business Expand the business implementation. As for the general, this article will cause this phenomenon and Strategies to make superficial an analysis.
Keywords： Small enterprises; accounts payable; control approach; Management Design