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一、私营企业财务管理的影响因素企业的财务管理活动是受理财环境制约的，研究理财环境各因素变化对企业财务管理的影响，是为了分析财务管理的发展规律，寻求提高财务管理水平的途径。影响我国私营企业财务管理的因素有宏观方面也有微观方面的，各种因素纵横交错、互为条件、相巨制约。（一）宏观社会环境因素的影响宏观社会环境包括国家经济政策、产业政策、经济发展水平和金融市场状况等。宏观社会因素的正面刺激作用是因为地方政府对私营经济鼓励态度更为明显，地方政府各种优化环境，促进私营经济发展的经济政策出台，经济结构中的市场化成分进一步提高。金融市场进一步完善，融资“不以企业性质论长短，一视同仁”，为私营企业调节资金余缺，进行资本投资提供便利。税法和公司法等法规不以所有制性质实行差别待遇，为私营企业市场公平竞争、规范管理活动起到推动作用。负面作用包括政府有关部门对私营经济意识形态方面排斥力仍大，政府经济主管部门和执法、监督部门在掌握政策中对私营企业“宁左勿右”，“宁紧勿松”，公共经济资源分配中的差别待遇仍然存在，金融业的信用贷款仍不向私营企业开放，企业融资渠道少，融资总量有限。这些负面影响导致私营企业不敢冒然扩大投资，对外投资也信心不足，宏观社会环境因素的变化，对企业财务管理的地位职能作用，及活动空间有直接影响。（二）微观环境因素的影响私营企业组织形式、结构、生产经营管理水平、业主及财务人员素质状况、企业文化均影响企业的财务管理发展。1、组织形式的选择不同类型的企业，其资本来源结构不同，企业所适用的法律方面有所不同和差别，财务管理活动开展的空间范围也不同。私营企业选择有限责任公司这一组织形式的居多，但大多私营企业是亲戚、家族、朋友合办的企业，这类企业在建设初期情义代替规章制度。企业组织形式不同，其资本结构也不同，资本结构和组织特点影响企业财务监督模式和财务管理的具体内容。2、业主素质：私营企业业主往往既是投资者又是经营管理者，他的素质高低，直接影响财务管理活动的开展。企业财务管理目标能否实现取决于业主在韬略上把握控制、监督理财的素质。3、企业文化。业主在企业文化的形成方面起着极为重要的作用。企业文化又影响财务管理人员选拔使用，财务管理职责权限及财务信息在企业管理中的披露程度。企业文化还在一定程度上是吸引和稳定财务管理人才的重要因素。4、科技发展状况。高科技私营企业里，人力资源是企业的重要资源，企业的发展壮大要靠科技创新和管理创新。所以科技发展状况影响企业管理机制和利润分配机制，也影响财务管理的职能作用发挥。在客观和微观两方面的影响因素中，微观因素对企业财务管理活动的刺激作用更大。以下侧重从微观环境因素着手，分析不同环境因素影响了财务管理的特征。二、私营企业财务管理特征企业只有在理财环境的各种因素作用下实现财务活动的协调平衡，才能生存和发展。私营企业财务管理人员的来源，财务监控模式方面有共性的一面；但因不同发展阶段，不同层次的私营企业的内部环境因素不同，企业财务管理水平也不同，呈现着阶段性的特征。（一）小规模、低层次私营企业的财务管理特征小规模私营企业由于投资规模小，自有资金有限，企业经营管理层次低，产品科技含量。员工素质不高市场竞争力有限。这类企业的财务管理主要有以下特征。1、凭经验决策，财务管理地位不高小规模非科技型私营企业，其决策模式主要为经验决策。私营企业在经营决策方面有着高效率的优势，但决策程序较粗糙，决策所需信息中，相当程度仍使用以供销人员为主体的偶遇式的市场信息收集方式，信息的收集处理利用并无规范的规则，财务人员参与收集分析信息极小，决策信息准确度较差，决策的可靠度低。企业财务管理未受到重视、财务管理在业主以外的管理中影响不大、地位不高。大部分小企业本配置独立的财务管理机构或人员，财务人员被当作“记帐”员，主要负责对外提供财务与纳税报表。2、财务人员业务素质低，财务管理职能作用不大私营企业在发展初期，人与人的关系基于血缘关系和地缘联系，对团体以外的人天然的不信任。在财务这一敏感部门，“忠诚度”成为用人的重要标志，无血缘、乡缘关系的财务管理能人群体很难与家族势力平衡。所以，在小规模低层次的私营企业，真正的财务专业人才很难留住，财务人员大多未经正规的专业培训，缺乏财务管理的能力，难以为管理高层提供有效的财务信息。3、业主“说了算”，财务管理内容单一中国的私营企业在其发展的初级阶段，表现出个人专权和家族控制的特色，80％以上的资产集中于创业者身上，董事长兼总经理是普遍现象。企业的资金筹集、使用由老板说了算。权力集中的家族式的经营，使财务管理也高度集中。不少小型私营企业的财务管理活动仅限于财务控制，即财务部门通过控制财务收支和分析检查财务指标完成情况来监督企业本身的经营活动，降低产品成本，增加企业盈利，协助业主实施财务监控。（二）大型、高科技私营企业财务管理特征私营企业完成原始积累发展到一定规模（资本千万元以上），企业的发展顺靠科技与管理人才，企业管理也较国有企业创新快，财务管理活动呈现着现代企业财务管理特征。1、企业财务管理目标明确，财务管理受到重视所有制结构决定了私营企业的经营以追逐利润为目标。在这一总体目标的指导下，企业的各个部门包括财务管理部门都努力工作，为企业创造更多的价值。同时私营企业资产达到一定规模后，企业生产和经营各个环节都是面向市场的，财务工作也处处体现了市场对于企业资金的筹集和运用的深远影响。企业正是通过财务管理的统筹安排和统一协调将内部形式上相互隔离但内容上紧密相关的各项决策过程结合起来，以面对变幻莫测的市场环境。在这种巨大的外在压力作用下，私营业主及高层管理者不得不重视财务专业人才的作用，不少大型私营企业专设的财务管理机构并赋予应有的权力和手段，实现合理筹集资金有效运用资金，加强财务分析与监督的目的。2、激励机制灵活，财务管理工作创新不断在相当一部分大型私营企业中，财务人才在财务管理职位上受到重视，企业业主认识到。企业所需要的不再仅仅是“记帐”的人，而需要理财能人。加上私营企业在资产达到一定规模后，受到更大的外部压力而需淡化家族色彩，以适应严厉的法律，政策环境和社会舆论。抛弃“上阵亲兄弟，打虎父子兵”的陈腐观念，超越了家族式经营的原始积累阶段，并以其灵活的人才聘用机制，在激烈的人才竞争中占了先机。为吸引和稳定高水平人才，私营企业在激励机制和企业文化建设上下功夫。二些大型、高科技私营企业以“绩效股”、“认股权证”、“年薪”、“津贴”等褒赏企业有功之臣的激励机制，有效地推动了管理人员在管理方面不断创新，开拓进取。财务能人不再仅仅是“听老板的话，记好帐，守好财”那类人，而是精于管理，善于开创，敢于提出独特的见解，能为企业发展出力的专业人才。财务管理工作与国有企业相比，少了框框的限制，更容易创新发展，各种财务战略管理方法手段，更容易被采纳适应现代企业发展的市场观念，竞争观念，开放观念更容易被财务人员接受。3、集权型财务管理模式，财务控制分析职能突出大型、高科技私营企业，通常会形成一定授权经营机制，从而形成业主以外的管理层，但大部分私营企业财务管理仍信奉“稳定优先、兼顾效率”原则，实行集权型管理。“在企业统一筹划。监控之下，对所属分公司、部门的财务活动实施有效的管理，并通过健全的内部财务管理制度，堵塞漏洞，保证资金安全有效使用。这种高度集权的管理模式在私营企业集团的发展过程中起到了统筹规划，集中有效财力开发产品、搞大项目，占领市场，促进资本原始积累，制止资金浪费，确保集团资产安全发挥了积极作用。与此相适应，企业财务控制和分析职能得到了强化，财务管理部门制定控制标准，分解落实财务责任，实施追踪控制，及时调整误差，分析产生的差异，为考核评价财务活动提供信息。同时，公司财务人员参与企业经营的全过程，对企业的决策和运行实行动态管理和制约，促使企业经营获得高速稳健的运行。我国大型私营企业财务管理工作虽然有所改进，财务管理也受到业主和管理当局重视，但从总体上看，仍处于低效率低水平阶段。财务管理工作与私营企业日益发展壮大的要求不相适应。要使我国私营企业财务管理为企业的稳定增长、长远发展和使企业具有强壮生命力和优越的竞争力作出更大贡献，就应进一步优化企业理财环境，突出财务管理的战略地位，健全财务管理机构，并将其放在高层管理的位置上，赋予财务管理部门更大的权力和责任。要按市场经济的要求，进一步转变观念更新内容、转变职能，建立健全财务管理人员的激励机制，充分调动管理人员理财的积极性、创造性、采取有效措施切实提高私营企业财务管理水平。一、企业财务管理目标特性的思辩企业财务管理目标特性，是指财务管理系统中目标要素的内在的、固有的、质的规定性。笔者认为，从系统论的基本原理来看，企业财务管理目标具有以下四个基本特征：1.系统性。系统性是指企业财务管理目标要素对财务管理系统内的其他要素及有机构成具有终极导向性。也就是说，财务管理目标是财务管理系统的出发点和归宿，目标的设置，应以系统整体最优化为首要原则。因此，财务管理目标不仅应兼顾利益主体各方的利益，达到系统最优化，而且应引导企业财务行为在持续经营期内始终服务于其财务管理目标，避免短期行为的发生。在各种财务管理目标模式中，企业价值最大化基本符合这一特性；而利润最大化具有短期行为，不符合目标终极性，股东财富最大化仅注重股东利益，也不符合系统最优原则。2.相关性。相关性是指企业财务管理目标与系统内其他要素的范围及口径一致、协调和有机关联，达到系统最优化目标。具体地说，就是要与企业理财主体空间范围相一致，与企业所处的理财环境相适应，而且兼顾、协调各种利益主体的利益。利润最大化、企业价值最大化能够满足这一要求。而股东财富最大化却混淆了企业和股东的关系，一个理财主体的财务管理是为了实现另一个理财主体的财富最大化，这从理论上无法解释。财务管理环境对其目标模式有重大影响，目前我国现代企业制度还未真正、完全地建立起来，选择企业价值最大化和利润最大化模式，具有一定的现实性及可行性；而股东财富最大化模式仅适合于上市公司，而且只注重股东利益，对企业其他关系人的利益不够重视。况且股票价格受多种因素影响，并非是公司所能完全控制的，把不可控的因素引入理财目标，显然是不合理的。3.操作性。操作性就是指企业财务管理目标确定的方法是先进可行的，是可以操作的。操作性的关键问题在于计量。利润最大化的目标模式操作性较强，但没有考虑资金时间价值和风险问题，具有短期行为的倾向，而股东财富最大化模式以股票价格最大化为标准，也具有一定的操作性，但相关性和可行性不强。企业价值最大化模式，只能通过资产评估来确定企业价值的大小，并且确认成本较高，确认时间、确认范围也受到一定限制。4.效率性。效率性是指财务管理目标的设置，一定要考虑资金利用的效率，争取资金利用效率最大化，这不仅有利于财务资源的优化配置，而且有利于社会经济资源的有效利用。企业价值最大化、利润最大化只注重企业理财效果的最大化，而没有考虑企业理财效果与其投入资本的关系，即理财效率的问题。而股东财富最大化目标模式，虽以每股股价为标准，但不同股票的每股含量在经济上并不等量，所含有的净资产和市价也不同，即换取每股收益的投入量不相同，限制了每股收益及其股价在公司之间的横向比较，因此，也难以促进社会经济资源的合理配置。通过以上评述可以看出，上述三种财务管理模式均存在着某些方面的缺陷和不足。笔者认为，符合这四个基本特性的企业财务管理目标，应该是企业经济增加值率最大化。二、企业财务管理目标的最优选择——企业经济增加值率最大化企业经济增加值率最大化（mevar）目标模式，是指企业通过财务上的合理经营，采取最优化的财务政策，充分考虑资金时间价值和风险及报酬的关系，在保证企业长期稳定发展的基础上，追求一定时间内所创造的经济增加值（eva）与投入资本（c）之比的最大化。eva是企业经济增加值〔eva＝ebit.（1-t），其中：ebit为息税前利润；t为所得税率；kw为加权平均资本成本率；c为企业投入的平均资本〕。一般而言，通过一定技术性的财务调整，eva可近似等于生息债务与权益账面价值之和。企业经济增加值率（evar）可通过下列公式计量：上述公式中，evat为第t年企业的经济增加值；k为与风险相适应的贴现率；ct为第t年企业的平均资本投入；t为eva和c的具体时间；n为企业经营的持续时间。从上式中可以看出，企业经济增加值率evar与eva成正比，与k、c成反比。在k、c不变时，eva越大，则evar越大；在eva不变时，k、c越大，则evar越小。若不考虑企业资本投入c的情况下，k的高低主要由企业风险的大小来决定。当风险大时，k就高；当风险小时，k就低。也就是说，企业经济增加值，与预期的报酬成正比，与预期的风险k成反比。从财务管理假设可知，报酬与风险是同增的，报酬的增加是以企业风险的增加为代价的，而风险的增加将会直接威胁到企业的生存，企业经济增加值只在风险和报酬达到比较好的均衡时才能达到最大。在企业经济增加值eva不变时，考虑企业的资本投入c，就可衡量企业资本增值的效率。若eva现值越大，而c不变或越小，企业经济增加值率就趋向最大化；反之亦然。以企业经济增加值率作为财务管理的目标，具有以下优点：①考虑了取得报酬的时间，并利用时间价值的原理进行计量。而且经济增加值的一个重要属性是投资年度的eva的现值，等于其投资年度的npv（现金净流量现值），而未来的企业现金净流量现值之和就是企业价值。因此，这一目标模式包容了企业价值最大化目标模式。②科学地考虑了风险与报酬的联系。③克服了企业在追求利润上的短期行为。因为不仅目前的利润会影响企业的经济增加值率，预期未来利润对其经济增加值率的影响作用也会更大。④将经济增加值的现值与投入资本的现值进行比较，可评价和分析企业资本增值的效率。进行企业财务管理，不仅要正确权衡报酬增加与风险增加的得与失，努力实现二者的最佳平衡，而且必须讲究投入资本的增值效率，使企业价值最大化的同时，资本增值效率也最大。因此，企业经济增加值率最大化观点，体现了对经济效益的深层次认识，是现代财务管理的最优目标。企业经济增加值率最大化，作为现代财务管理目标的最优选择，还具有几个明显的特征，主要可分为以下四点：1.企业经济增加值率最大化不仅扩大了考虑问题围，还注重目标的兼容性和导向性。现代企业理论认为，企业是多边契约关系的总和，各方都有自身利益，共同参与和构成企业的利益制衡机制。若试图通过损坏一方的利益而使另一方获利，其结果必然会导致矛盾冲突，不利于企业的长期稳定发展。而企业经济增加值最大化，包容了企业价值最大化目标，具有兼容性的一面。由于企业经济增加值（eva）是根据公式ebit.（1-t）来确定的，以ebit为基础，考虑资本投入及综合资本成本，要使eva最大化，就必须充分利用财务资源，这无疑都有赖于财务管理目标的正确导向，而企业经济增加值率最大化，恰好有利于上述功能要求的实现。2.企业经济增加值率最大化注重财务管理目标的相关性特征。科学合理的财务管理目标必须考虑与企业有契约关系各方面的利益。企业一定时期内的经济增加值，才是企业增加的财富。企业经济增加值率最大化是在发展中考虑经济问题，在企业经济增加值的增长中来满足各方利益关系。从逻辑关系上看，当企业财富总额一定时，各方利益是此消彼长的关系；而当企业财富增加后，各种契约关系人的利益都会较好地得到满足，实现财务管理的良性循环。3.企业经济增加值率最大化符合优化财务资源配置，提高经济资源配置效率的要求。企业经济增加值是一个相对数指标，在考虑资金时间价值和风险价值的前提下，总括地反映投入每一单位资本带来的经济增加值，它是一个效率性指标；它不仅反映投入资本的效果，而且反映投入资本的增值效率。企业经济增加值率最大化，不仅要求企业充分利用财务资源，更重要的是优化财务决策，提高财务资源利用效率。因为，社会资源通常流向企业经济增加值率最大化的企业或行业，这不仅有利于实现社会效益最大化，而且也有利于提高社会经济资源的配置效率。4.企业经济增加值率最大化目标更具现实性，符合我国社会主义初级阶段的市场经济的国情。我国正逐步建立和完善社会主义市场经济体制，企业改革也正向建立现代企业制度逐步迈进。但现代企业制度的建立在我国有着独特的、复杂的发展历程。因此，与国外企业相比，在微观方面，我国企业就更加强调财务管理的重要地位，提高财务资源配置效率，最终达到企业经济增加值率最大化。同时应强调职工的利益与权利，强调资本的保值增值，强调社会财富的积累，强调各方利益的协调，实现共同发展和共同富裕。在市场作用方面和宏观调控方面，要重点强调市场配置资源的基础作用，同时必须强化宏观调控，规避市场风险，提高社会资源配置的效率。所以，在选择财务管理目标时，仅仅局限于股东这一利益主体是不符合我国国情的；选择企业价值最大化目标，也未体现出资源配置效率性的要求。而只有企业经济增加值率最大化，才是符合社会主义初级阶段的市场经济特点的、最优的、最现实的选择。Google 翻译~！
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。
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Measures for Administration of the Levy of Income Tax on Non-tax-resident Enterprises by Assessment非居民企业所得税核定征收管理办法Issue: June 2010CLP Reference: 3230/ Reference: 国税发 [2010] 19号Promulgated: 20 February 2010Effective: 20 February 2010(Issued by the State Administration of Taxation on, and effective as of, February 20 2010.)Guo Shui Fa [2010] 1:These Measures have been formulated pursuant to the PRC Enterprise Income Tax Law (the Enterprise Income Tax Law) and its Implementing Regulations and the PRC Law on the Administration of the Levy and Collection of Taxes (the Tax Collection Law) in order to regulate the assessment and levy of enterprise income tax on non-tax-resident enterprises.(国家税务总局于二零一零年二月二十日发布施行。)国税发 [2010] 19号第一条 为了规范非居民企业所得税核定征收工作，根据《中华人民共和国企业所得税法》（以下简称企业所得税法）及其实施条例和《中华人民共和国税收征收管理法》（以下简称税收征管法）及其实施细则，制定本办法。�Article 2:These Measures apply to the non-tax-resident enterprises specified in the second paragraph of Article 3 of the Enterprise Income Tax Law. The means for assessing the enterprise income tax of the resident representative offices of foreign enterprises shall be handled in accordance with relevant provisions.第二条 本办法适用于企业所得税法第三条第二款规定的非居民企业，外国企业常驻代表机构企业所得税核定办法按照有关规定办理。�Article 3:A non-tax-resident enterprise shall keep account books in accordance with the Tax Collection Law and relevant laws and regulations, keep its accounts and do its accounting based on lawful and valid documents, accurately calculate its taxable income based on the principle of the matching of the functions it actually performs and the risks that it bears, and truthfully file and pay enterprise income tax.第三条 非居民企业应当按照税收征管法及有关法律法规设置账簿，根据合法、有效凭证记账，进行核算，并应按照其实际履行的功能与承担的风险相匹配的原则，准确计算应纳税所得额，据实申报缴纳企业所得税。�Article 4:If a non-tax-resident enterprise has incomplete account books, there are gaps in its documentation that make the checking of its accounts impossible or the accurate calculation and truthful filing of its taxable income is not possible due to another reason, the tax authority shall have the authority to assess its taxable income by one of the following methods.第四条 非居民企业因会计账簿不健全，资料残缺难以查账，或者其他原因不能准确计算并据实申报其应纳税所得额的，税务机关有权采取以下方法核定其应纳税所得额。�(1) Assessment of taxable income based on total revenue: applicable to non-tax-resident enterprises that can accurately calculate their income or deduce their total revenue by reasonable means but cannot accurately calculate their costs and expenses. The formula therefor is as follows:（一）按收入总额核定应纳税所得额：适用于能够正确核算收入或通过合理方法推定收入总额，但不能正确核算成本费用的非居民企业。计算公式如下：�taxable income = total revenue × profit rate determined by the tax authority.应纳税所得额=收入总额×经税务机关核定的利润率�(2) Assessment of taxable income based on costs and expenses: applicable to non-tax-resident enterprises that can accurately calculate their costs and expenses but cannot accurately calculate their total revenue. The formula therefor is as follows:（二）按成本费用核定应纳税所得额：适用于能够正确核算成本费用，但不能正确核算收入总额的非居民企业。计算公式如下：�taxable income = total of costs and expenses ÷ (1 – profit rate determined by the tax authority) × profit rate determined by the tax authority.应纳税所得额=成本费用总额/（1－经税务机关核定的利润率）×经税务机关核定的利润率�(3) Assessment of taxable income based on revenue converted from operational expenditures: applicable to non-tax-resident enterprises that can accurately calculate their operational expenditures but cannot accurately calculate their total revenue and their costs and expenses. The formula therefor is as follows:（三）按经费支出换算收入核定应纳税所得额：适用于能够正确核算经费支出总额，但不能正确核算收入总额和成本费用的非居民企业。计算公式：�taxable income = total of operational expenditures ÷ (1 – profit rate determined by the tax authority – business tax rate) × profit rate determined by the tax authority.应纳税所得额=经费支出总额/（1－经税务机关核定的利润率－营业税税率）×经税务机关核定的利润率�Article 5:A tax authority may assess a non-tax-resident enterprise’s profit rate based on the following rates:第五条 税务机关可按照以下标准确定非居民企业的利润率：�(1) for enterprises engaging in project contracting, design and consulting services, a profit rate of 15% to 30%;（一）从事承包工程作业、设计和咨询劳务的，利润率为15%-30%；�(2) for enterprises providing management services, a profit rate of 30% to 50%; and（二）从事管理服务的，利润率为30%-50%；�(3) for enterprises providing other services or engaging in business activities other than the provision of services, a profit rate of not less than 15%.（三）从事其他劳务或劳务以外经营活动的，利润率不低于15%。�If the tax authority has evidence to believe that a non-tax-resident enterprise’s actual profit rate is markedly higher than the foregoing rates, it may assess its taxable income based on a profit rate higher than the foregoing rates.税务机关有根据认为非居民企业的实际利润率明显高于上述标准的，可以按照比上述标准更高的利润率核定其应纳税所得额。�Article 6:If a non-tax-resident enterprise executes a machinery, equipment or goods sales contract with a tax-resident enterprise and additionally provides services such as equipment installation, assembly, technical training, guidance and supervision but the sales contract does not specify the amount to be charged for the aforementioned services, or if the pricing thereof is unreasonable, the competent tax authority may, depending on the actual circumstances, determine the service revenue by referring to the pricing standards for identical or similar businesses. If there are no standards available for reference, it shall determine the non-tax-resident enterprise’s service revenue based on the principle of not less than 10% of the total sales contract price.第六条 非居民企业与中国居民企业签订机器设备或货物销售合同，同时提供设备安装、装配、技术培训、指导、监督服务等劳务，其销售货物合同中未列明提供上述劳务服务收费金额，或者计价不合理的，主管税务机关可以根据实际情况，参照相同或相近业务的计价标准核定劳务收入。无参照标准的，以不低于销售货物合同总价款的10%为原则，确定非居民企业的劳务收入。�Article 7:With respect to the revenue derived by a non-tax-resident enterprise from providing services to customers in China, if all of the services are provided in China, it shall file and pay enterprise income tax in China on the entire amount. If it provides services both inside and outside China, it shall separate its revenue derived in China from that derived outside China based on the places where the services were provided, and file and pay enterprise income tax on the service revenue derived in China. If the tax authority has doubts as to the reasonableness and truthfulness of the separation of the revenue derived inside China from that derived outside China, it may require the non-tax-resident enterprise to provide true and valid proof thereof and, based on factors such as work quantities, hours of work, costs and expenses, reasonably separate its revenue derived inside China from that derived outside China. If the non-tax-resident enterprise fails to provide true and valid proof, the tax authority may deem that all of its services were provided in China, determine its service revenue and levy enterprise income tax on the basis thereof.第七条 非居民企业为中国境内客户提供劳务取得的收入，凡其提供的服务全部发生在中国境内的，应全额在中国境内申报缴纳企业所得税。凡其提供的服务同时发生在中国境内外的，应以劳务发生地为原则划分其境内外收入，并就其在中国境内取得的劳务收入申报缴纳企业所得税。税务机关对其境内外收入划分的合理性和真实性有疑义的，可以要求非居民企业提供真实有效的证明，并根据工作量、工作时间、成本费用等因素合理划分其境内外收入；如非居民企业不能提供真实有效的证明，税务机关可视同其提供的服务全部发生在中国境内，确定其劳务收入并据以征收企业所得税。�Article 8:If enterprise income tax is levied on a non-tax-resident enterprise by the assessment method, and such enterprise engages in business activities in China that are subject to different determined profit rates and derives taxable income therefrom, each of the same shall be calculated separately and the appropriate profit rates shall be applied thereto to calculate and pay enterprise income tax. If the revenues cannot be calculated separately, the highest profit rate shall apply in calculating and paying enterprise income tax.第八条 采取核定征收方式征收企业所得税的非居民企业，在中国境内从事适用不同核定利润率的经营活动，并取得应税所得的，应分别核算并适用相应的利润率计算缴纳企业所得税；凡不能分别核算的，应从高适用利润率，计算缴纳企业所得税。�Article 9:A non-tax-resident enterprise that wishes to have tax levied by the assessment method shall complete a Form for Determination of the Method of Levying Income Tax on a Non-tax-resident Enterprise (see the attachment; the Form) and submit it to the competent tax authority. The competent tax authority shall review the industry and the profit rate applicable to the Form submitted by the enterprise and note its comments thereon.第九条 拟采取核定征收方式的非居民企业应填写《非居民企业所得税征收方式鉴定表》（见附件，以下简称《鉴定表》），报送主管税务机关。主管税务机关应对企业报送的《鉴定表》的适用行业及所适用的利润率进行审核，并签注意见。If a non-tax-resident enterprise is determined, after review, not to satisfy the conditions for the levy of tax by the assessment method, the competent tax authority shall issue it a Tax Matter Notice informing it of the outcome of the determination within 15 working days after receipt of the Form submitted by the enterprise. If a non-tax-resident enterprise does not receive a Tax Matter Notice within the aforementioned period of time, its levy method shall be deemed to have been approved.对经审核不符合核定征收条件的非居民企业，主管税务机关应自收到企业提交的《鉴定表》后15个工作日内向其下达《税务事项通知书》，将鉴定结果告知企业。非居民企业未在上述期限内收到《税务事项通知书》的，其征收方式视同已被认可。�Article 10:If a tax authority discovers that the taxable income calculated and filed by a non-tax-resident enterprise in using the assessment method is untrue or is markedly inconsistent with the functions it performs and the risks that it bears, it shall have the authority to adjust the same.第十条 税务机关发现非居民企业采用核定征收方式计算申报的应纳税所得额不真实，或者明显与其承担的功能风险不相匹配的，有权予以调整。�Article 11:The offices of the State Administration of Taxation and local taxation bureaux of the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans may determine the applicable determined profit rate range in accordance with Article 5 hereof, and formulate specific operational rules based on these Measures, which they shall submit to the (International Tax Department of the) State Administration of Taxation for the record.第十一条 各省、自治区、直辖市和计划单列市国家税务局和地方税务局可按照本办法第五条规定确定适用的核定利润率幅度，并根据本办法规定制定具体操作规程，报国家税务总局（国际税务司）备案。�Article 12:These Measures shall be effective as of the date of issuance.第十二条 本办法自发布之日起施行。�Attachment:Form for Determination of the Method of Levying Income Tax on a Non-tax-resident Enterprise附件：非居民企业所得税征收方式鉴定表
Internal audit is an important component of China's audit supervision part of the establishment of modern enterprise system, improve and perfect the internal audit framework to re-build, internal audit is also the need for further expansion of business scope, the study of internal audit once again become a hot spot . Strengthen the internal audit is to establish enterprise legal system and property rights system needs, but also to ensure that increasing the value of corporate assets, maintenance of property rights owners and the legitimate rights and interests of business operators needs. Internal audit work to do well must give full play to their supervision, appraisal, staff and other functions. Keywords: Internal audit function
【Abstract】 honesty of the Chinese nation's fine traditions and the United States and Germany, is also a major accounting professional ethics Contents of the article from China's loss of credibility in the field of accounting analysis, on the set of accounting integrity Significance and how to create a mechanism for accounting integrity. 【Key words】honest and ethical accounting mechanism
Internal auditing is an important part of supervision of audit, with the establishment of a modern enterprise system, and improve the internal audit, the framework to reconstruct, internal audit scope of business need further expansion, the research of internal audit and become hot. Reinforcing the enterprise internal audit is to establish an enterprise as a legal person system and the system of property rights, but also needs to ensure enterprise assets value of the property owners, maintenance and legitimate rights and interests of the business operators. The enterprise internal audit work to do to give full play to its supervision and verification and staff, words: the internal audit function
Accounting Essays and Research Papers on Accounting Topics2. "Custom Research" serviceDo you prefer a BRAND NEW, ONE-OF-A-KIND essay, research paper, book report, term paper, thesis, dissertation, or university coursework essay on Accounting? If so, our experts can research and write a new, original, unique document—JUST FOR YOU—on the particular Accounting essay topic of your choice. We will write an excellent paper based on the EXACT specifications that YOU provide, guaranteed. Whether you are a high school freshman in need of a 1-page summary, or a . candidate in need of a 300-page dissertation, we have the necessary skills, knowledge, and experience to complete your order. One of our 150+, experienced professionals (each having earned a MINIMUM of master-level degree credentials) will research and write the material exactly as you request. Of course, master- and doctoral-level orders will be completed ONLY by those writers who possess a corresponding master- or doctoral-level degree in the particular field of study. You may visit our Custom Research page for more information更多：中文的话，你用金山词霸破解版就能翻译。
As everyone knows, the audit of CPA has become the whole social economic supervision system is an indispensable important part in such a great environment, accounting firms have become social and economic development services indispensable role. At present, in the service of Henan province most industrial and commercial enterprises accounting firm for the vast majority of small and medium-sized accounting firm. Therefore, visible in small and medium-sized accounting firm in the development of social economy of Henan province service work importance. This paper combines with the author 's small CPA firm 's actual situation, on small firms in the human resources management in humanistic management advantages and disadvantages in the aspects of the analysis and the it comes to humane management of the pros and cons, on one hand, any enterprises toward standardization development and promotion, it should not be, or should abandon the humanity this undesirable management way, replace sb. Is scientific and normalized management system ; on the other hand, under the influence of traditional Chinese culture : " employees first" and " people-oriented" as many companies advocating humane management concept, but in real work," people first " and " people-oriented" but there are a lot of places not just as one wishes, managers should be how to define "staff first " and " people-oriented" in the actual operation, how to correctly grasp the "staff the first" and " people-oriented" humane management, combined with the actual spread out to this problem were analyzed and discussed.
The Board is abroad in the past few years from the introduction of an advanced by the Board of Directors established special institutions, mainly responsible for the company's internal and external audit of the communication, monitoring and verification work. Board system originated in the United States, the United States is stable governance structure of listed companies of the three important pillars of one. Board from 1973 system has already been established for the existence and development of more than 40 years, intermediate and experienced several amendments to improve, the company has been in the management and decision-making, as well as internal and external audit of communication, monitoring and verification, and other work achieved initial success. China's audit committee system introduced relatively late in its operation and communication with the external audit is still not perfect and need to be perfect. China in a number of areas compared with the developed countries of the Audit Committee of the Board of Trustees of the role played by China in less than seen at the same time, China also saw the development in this area there is a great potential.
我就说下我以前论文是怎么翻译的，前提是本科学位论文，只求过关，不求优秀论文，我直接用的谷歌在线翻译。只要不想得优秀论文，老师根本不会看你的英文摘要的
The national audit office is our country when in recent years advanced from an overseas introduction item the specially operating mechanismwhich sets up by the board of directors, in primary cognizancecompany, exterior audit works communication, surveillance andinvestigation work. The national audit office system origins from US,is US goes on the market the company to govern structure one of stablethree big important props. The national audit office systemestablished from 1973 has until now existed and has developed for morethan 40 years, the middle experience several times revised and theconsummation, already was allowed in the corporate management and thedecision-making, as well as with in, exterior audit communication, thesurveillance and the investigation and so on in each work wins initialsuccess. Our country introduces the national audit office system quiteto be late, very is not perfect in its operation and with exterioraudit communication aspect, still had to consummate. In variouscontrast our country and the developed country national audit officethe role which plays under the board of directors, while sees ourcountry insufficient, also saw our country also has the very bigpotential in this aspect development.
(一)封面1.彩色封皮：由班长到教务处或系办领取，论文终极完成后自己去打印社装帧；2.中文封面(可直接采用毕业论文模型板1)：论文编码(原论文分类号)：不填3.英文封面(可直接采用毕业论文模型板1)：论文标题需要别人解答的题目不超过25字(必要时可使用副题)论文标题的大写法则：⑴标题中的要害词、熬头个词和最后1个词大写首字母；⑵介词、冠词凡是首字母半大写，但当它们位于标题开首时熬头个字母要大写首字母；⑶长度超过五个字母的介词大写熬头个字母正标题：正文、Times New Roman、二号、加粗、居中；副题(要是有的话)：正文、Times New Roman、小二、加粗、居中；其余内部实质意义：正文、Times New Roman、圈外人、加粗、居中；(二)中、英文摘要、目录、提纲(可直接采用毕业论文模型板2)一、中文摘要摘要：300字摆布，旨在说明本选题研究现状、编撰目的、研究方法、主要内部实质意义、研究结果或论断；摘要中不该出现非通用符号、缩简语。要害词是反应文章最主要内部实质意义的术语；在摘要底下提行，一般3-五个词组；要害词之间用分号"；"隔开。文字格局："摘要"采用正文、黑体、20、加粗、居中；"要害词"正文、黑体、四号、加粗；要害词、摘要的内部实质意义采用正文、宋体、四号；2、英文摘要(Abstract)英文摘要、要害词与中文摘要、要害词相对应；要害词用英文逗点","隔开；文字格局："Abstract"标题采用正文、Times New Roman、20、加粗、居中；"Key words"采用正文、Times New Roman、四号、加粗；Abstract和Key words的内部实质意义采用正文、Times New Roman、四号；三、目录(Table of Contents)目录中应详细列出中文摘要、英文摘要、目录、提纲、论文中各章、节、点三级标题、附录(Appendix)(要是有的话)、参考图书目录(Bibliography)的页码儿；文字格局："Table of Contents"标题采用正文、Times New Roman、20、加粗、居中；目录内部实质意义采用正文、Times New Roman、四号；4、提纲(Outline)提纲归纳综合论文的论题和笔者要对于论题发表什么不雅点和理论，要求正式、详细，至少有三级标题；开首陈述主题(Thesis Statement)，格局分短语式(Topic Format)和句子式(Sentence format)两种：文字格局："Outline"标题采用正文、Times New Roman、20、加粗、居中；"Thesis Statement"采用正文、Times New Roman、四号、加粗；提纲内部实质意义采用正文、Times New Roman、四号；(三)正文(可直接采用毕业论文模型板2)字数3000-5000字(不患上少于3000字，可多于5000字)；段落格局采用：正文、Times New Roman、小四号(节标题加粗、章标题四号并加粗、论文标题居中、20号、加粗)、2倍行距、页边距使用台式机默认值；页眉：首都师范学校大学、Capital Normal University，页脚：第页共页；(四)附录(Appendix)(要是有的话)(可直接采用毕业论文模型板2)文字格局："Appendix"正文、Times New Roman、20、加粗、居中；附录内部实质意义文字正文、宋体/Times New Roman、四号；(五)参考文献(Bibliography或References)(可直接采用毕业论文模型板2)参考文献不少于10篇，论文中弁言来由应与参考文献相对应，是以，在论文中出现的弁言都必须明确注明来由；一般英文参考图书目录在前，中文参考图书目录在后，以字母拼音挨次摆列；文字格局："Bibliography"正文、Times New Roman、20、加粗、居中；参考文献内部实质意义正文、Times New Roman、四号；现将主要参考文献的种别及其格局要求枚举如次：1.独著Chase, American Novel and Its York：Harcourt,1965.将笔者last name放在前，1st name放在后。姓与名之间用逗点分隔，后面加英词句号。文献标题必须完备无缺，用斜体，后加英词句号。接下来的是出版城市、出版商和出版年月。要是一条图书目录一行写不下于，第二行要缩进五个字符的位置，使版式醒目。2.两至三名笔者Meltzer,Milton,and Walter Thoreau York：Crowell, W.,Albert Herbert Range of Literature：An Introduction to Prose and York：American Book Co.,1960.此种情况只把熬头笔者的名与姓倒置，第二、第三笔者姓名挨次连结不变。最后两个笔者名之间用and连接。3.三名以上笔者Tibbetts,John,et in the Developing Nations：A Guide for ：Wadsworth,1968.熬头个笔者的名与姓倒置，中心与后面都用逗点，再接et al.暗示"及其他人"，接英词句号。4.集体合著以单元名称或文章标题起头：United States Capitol People：The Story of the United States .：National Geographic Society, People：The Story of the United States the United States Capitol .：National Geographic Society,.译著Freud, and York：Norton,1950.要是译者的内部实质意义在论文中被引用，则将译者的姓名放在目录的起头：Strachey,Hames, and Sigmund York：Norton,.论文集中的文章Caudery,T."Process Writing"in in the English Language ：Prentice-Hall Europe ELT in association with the British Council.文章标题需要别人解答的题目使用双引号，编辑姓名+逗点+ed(暗示editor)+句号。7.期刊中的论文Baker,Lang."Nietzsche's Philosophy in Excess of Power."Philosophy of the Social (1991)：90-101.文章标题需要别人解答的题目带引号。期刊名称用斜体。接着是期刊卷目，出版年月和来由地点的页码儿。要是卷目已注明，页码儿前就不需加pp。8.报纸上的文章Chi,S."Hong Kong at Sunrise."The Patriot News,(1997,June 29),.网站上的文章Ross,.(1988,June)."The 1998Sino-American summit."Asia Society：Publications.(24June 1998)熬头个日子是文章在网上发表的时间，第2个日子是论文笔者浏览该文章的时间。10。文献枚举格局陈宏薇.《新实用汉译英教程》.武汉：湖北教育出版社，1996.邓炎昌、刘润清.《语言与文化》，北京：外语讲授与研究出版社，1989.徐莉娜."暗喻的翻译"《中国翻译》，1999/3.张培基等.《英汉翻译教程》.上海：上海外语教育出版社，1983.三、论文内弁言的注释方法在论文中，笔者可采用差别的方式进行引述，那末，对于弁言的注释就要响应地有所差别：1.论文中未提到弁言笔者姓名First,"the naturalists'conception of human conditions is strongly indebted to advances in the natural science"(Furst 49).在全句句号之前用括号注出弁言笔者的姓(last name)和来由页码儿，中心不点逗点。2.论文中提到弁言笔者姓名Linguistic specialist Deborah Tannen suggests that the communication between husband and wife could be crossed with the help of abetter knowledge of the difference in conversational styles between men and women(24).此种情况下，括号中不再注明笔者的姓，只注明来由页码儿。3.论文中提到被引用的笔者名和文章标题In an article titled"Cold Facts about Flu,"Lowell Ponte clarifies some widespread misunderstandings about the flu shot(104).此种情况下，括号中同样不注明笔者的姓，只注明来由页码儿。4.论文中引用了统一笔者不只一篇文章的内部实质意义At about age seven,most children begin to tell stories accurately,describe scenes realistically,and use appropriate gestures to reinforce their story(Gardner,Arts 144-45).Arts是文章标题里熬头个重要的字。5.弁言有不只1个笔者The decrease in birth rate,in addition to an increase in life expectancy,is believed to be the main cause for the decline in the size of the American household during the past two hundred years(Berkin and Norton 29).要是弁言有三位笔者，将三位笔者的姓都列上。要是有3个以上笔者，括号中只列熬头位笔者的姓，后接et al.和页码儿。6.间接引用The situation of the blacks at the time was best expressed by King himself："There comes atime when the cup of endurance runs over,and men are no longer willing to be pkunged into the abyss of despair"( Youngs 226).缩简语qtd.指"引自"(quoted)，Youngs是直接引用该弁言的笔者姓。7.文中引用了大段弁言….Under the influence of naturalistic principles of writing,Dreiser tried,in Sister Carrie,to use scientific methods to analyze the character read Spencer's First Principle and was impressed by his idea of universe of him,man is only amechanism reacting to chemical compulsion….Man is amere pawn in the general scheme of things with no power whatever to assert his will….Everything is determined by acomplex of internal chemises and by the forces of social pressure which are identified as heredity,environment and the pressure of immediate circumstances.(Chang 207)将弁言段缩进10个字符,并把句号置于标明来由的括号之前。主要分为那几个部门?很好很全啊
毕业论文（graduation study）是指高等学校（或某些专业）为对本科学生集中进行科学研究训练而要求学生在毕业前撰写的论文。一般安排在修业的最后一学年（学期）进行。学生须在教师指导下，选定课题进行研究，撰写并提交论文。
写毕业论文主要目的是培养学生综合运用所学知识和技能，理论联系实际，独立分析，解决实际问题的能力，使学生得到从事本专业工作和进行相关的基本训练。毕业论文应反映出作者能够准确地掌握所学的专业基础知识。
如果你的正文没用英文目录，你只能用手动添加英文目录了。要在自动目录提取文本，可全选目录，复制——在新文档中选择性粘贴，选无格式文本。
1.在正文的每一个大纲标题处，插入光标，通过菜单上的“插入-域-索引和目录-TC”插入目录项域，在域属性的文字项中填对应的英文标题，指定一个大纲级别。
2.在要插入目录的地方插入光标，然后通过“插入－引用－索引和目录”来插入目录。插入中文目录时，不要勾选“目录项域”，插入英文目录时需要勾选“目录项域”，同时勾掉“样式”。“目录项域”的位置为：“插入－引用－索引和目录－选项－目录项域”。这要即可分别生成中英文目录。
3.在编辑目录内容时如果想看到插入的英文标题内容，可以通过打开工具栏上的“显示／隐藏编辑标记”，或者“工具-选项-视图-格式标记-隐藏文字”来实现。
拓展资料：
论文格式就是指进行论文写作时的样式要求，以及写作标准。直观地说，论文格式就是论文达到可公之于众的标准样式和内容要求。论文常用来进行科学研究和描述科研成果文章。
它既是探讨问题进行科学研究的一种手段，又是描述科研成果进行学术交流的一种工具。它包括学年论文、毕业论文、学位论文、科技论文、成果论文等，总称为论文。
目录是论文中主要段落的简表。（短篇论文不必列目录）
摘要是文章主要内容的摘录，要求短、精、完整。字数少可几十字，多不超过三百字为宜。
随着计算机技术和因特网的迅猛发展，网上查询、检索和下载专业数据已成为当前科技信息情报检索的重要手段，对于网上各类全文数据库或文摘数据库，论文摘要的索引是读者检索文献的重要工具，为科技情报文献检索数据库的建设和维护提供方便。
摘要是对论文综合的介绍，使人了解论文阐述的主要内容。论文发表后，文摘杂志或各种数据库对摘要可以不作修改或稍作修改而直接利用，让读者尽快了解论文的主要内容，以补充题名的不足，从而避免他人编写摘要可能产生的误解、欠缺甚至错误。所以论文摘要的质量高低，直接影响着论文的被检索率和被引频次。
摘要是对论文的内容不加注释和评论的简短陈述，要求扼要地说明研究工作的目的、研究方法和最终结论等，重点是结论，是一篇具有独立性和完整性的短文，可以引用、推广。
参考链接：百度百科-论文格式
At present, the accounting information distortion exposed more and more. False Accounting Information has seriously affected the normal economic order and economic construction. Accounting information managers, investors and creditors to improve its management and evaluation of the financial situation, make investment decisions. the main basis for preventing business risks. Accounting information will be distorted to managers, investors and creditors incalculable damage. Therefore, the reasons for recourse lead to distortion of accounting information and how to ensure the authenticity of accounting information. how accounting information in the broadest scope possible to prevent distortion, is a very important practical significance. and has become a matter of urgency. This paper from the accounting method, the macro enterprises outside supervision mechanisms, and accounting personnel and internal factors. incompatible with the economic development of the incentive mechanism of this phenomenon is explained by the distortion of accounting information, then analyze the reasons for the foundation, raised a number of approaches and measures to resolve the accounting information distortion. In the macro, accounting regulations and strengthening law enforcement efforts, and improve internal and external supervision mechanisms, the accountant appointment. change government functions and strengthen their self-discipline, the better to create a good economic environment for enterprises; at the micro level. raise awareness of the law, strict accounting methods to strengthen financial personnel, to improve the quality of information. False Accounting Information is not short-term issues, the implementation of the above preventive measures, it will be a long process and means.
同意以上说法
At present, our country mainly adopts institution accounting period. Although this system on institutions can cash receipts and effective control, but with China's socialist market economy system, the improvement of public finance system of government functions, the changing environment and the social environment accountant such as changes of revenue and expenditure, the disadvantages and deficiency becoming increasingly apparent that the accounting information authenticity and effectiveness of, can better guard against and defuse financial risks, Unable to fully and accurately record and reflect the financial institutions, To accurately reflect the true and institutions provide public products and public service cost and efficiency, etc. Thus, the revenue and expenditure has not meet our institutions and social development and the need of economic development, must be based on the accounting system for business unit of reform and development. In view of this, the author collected institution accounting related data and analysis, the conclusion: institution accounting into the accrual accounting will become the development and reform of a trend. This article will introduce accounting institution accrual of feasibility analysis, Suggestions and measures, and the main economic business accounting information disclosure and discusses related : institution accounting, The accrual, Revenue and expenditure
翻译只是检测翻译技巧，并不一定要和毕业论文一样，我有计算机发展的中英文，如果要的话，发邮件来。