发布时间：
Progress in Developing and Implementing Business Enterprise Architectureand Transition Plan:The Army’s enterprise architecture is aligned with the Department’s federated approachto business system modernization. We established business area domains in conformance withthe Department’s overall domain structure. Each domain is responsible for developing abusiness system transition plan and a systems architecture that aligns with the Department’sEnterprise Transition Plan and Business Enterprise Architecture. Mature architectures have beendeveloped for the financial management and logistics fields. We are adopting the DoD-widehuman resources solution in the form of the Defense Integrated Military Human oversight of the Army’s Chief Information Officer, we implemented a disciplinedportfolio management process that requires each business domain to perform a completeinventory of all business systems within its purview and to register the systems in a single Army-wide portfolio. According to the Army’s Chief Information Officer, the portfolio managementeffort enabled the Army to reduce the total system inventory by 1,500 systems from 3,200 to1,700 systems. An additional 300 Army-wide business systems have been marked forretirement, pending the development and implementation of modern adopting the Department’s business domain construct and federated approach tomodernizing business systems; creating business system transition plans; aligning architectureswith the Business Enterprise Architecture; and managing business systems investments through adisciplined portfolio management process, the Army will be able to comply with Section 332 ofthe Fiscal Year 2005 National Defense Authorization Act. We already have scrutinized morethan 100 major business system modernization efforts and received approval from the DefenseBusiness Systems Management Committee (DBSMC) to continue these importanttransformational Deputy Under Secretary of the Army is responsible for ensuring effective executionof our enterprise architecture and modernization efforts across all business domains. This seniorofficial also is the Army’s Defense Business Systems Management Committee at the Deputy Under Secretary level enables the Army to implement sustainablebusiness process improvements and to develop compliant business this context the Army has developed and is implementing a comprehensive financialimprovement and audit readiness plan to guide financial modernization activities. Thisintegrated plan outlines 1,947 specific actions needed to improve financial accountability andreporting, and assigns responsibility for completion of these tasks to 20 organizations within theArmy and DoD. We have completed 673 of these tasks with independent verification by theArmy Audit Agency. The Army’s financial improvement plan is a component of the DoDFinancial Improvement and Audit Readiness Plan and the Enterprise Transition Department’s Inspector General reviewed our audit readiness plan and found that theplan sufficiently captures all actions necessary to resolve problems in obtaining an audit plan provides a foundation to improve accountability and financial reporting within theArmy, and has yielded tangible, sustainable results. The Inspector General reviewed our auditplan and identified areas needing improvement. We have substantially resolved the InspectorGeneral’s concerns, and are currently awaiting their final report, which we expect will reflectfavorably on the efficacy of our plan. The plan provides a foundation to improve accountabilityand financial reporting within the Army, and has yielded tangible, sustainable example, we anticipate, based on preliminary reports, that the Army Corps ofEngineers will receive a qualified audit opinion of its fiscal year 2006 Civil Works financialstatements when the Inspector General releases its opinion in March 2008. Civil Works is alarge financial entity within the Army comprising $ billion in annual appropriations, $ in total assets and $ billion in total property, plant and equipment. The Army Corpsof Engineers has the largest property, plant and equipment asset base of any agency within theExecutive Branch receiving a favorable audit opinion, and is the seventh largest in terms ofannual appropriations. We have corrected the conditions linked to the qualified opinion of thefiscal year 2006 financial statements, and expect to receive an unqualified opinion for fiscal continue to implement corrective actions identified in our improvement plan. InNovember 2006 we reported to the Committee the completion of 150 of the plan’s tasks duringfiscal years 2005 and 2006, resulting in improved financial management across the Army. Withthe successful implementation of the funds control module, we finished an additional 95 tasksduring fiscal year 2007, for a total of 673 tasks completed since the plan’s inception. As a resultof these changes, obligations for $26 billion in annual supply transactions were delivered in realtime, auditable electronic commerce processes were implemented, and accountability of generalequipment and real property was Army’s financial improvement and audit readiness plan is important to ensuringcompliance with USC 2222. USC 2222 prohibits the Department from obligating funds forpreparing, processing or auditing financial statements until the proposed activities are consistentwith the Department’s financial improvement plan, and are likely to provide sustainedimprovements to internal controls. All 1,947 tasks contained in our financial improvement planare designed to provide sustainable improvements when implemented. Each action is focused oncorrecting deficient processes and systems, and will result in long-term benefits when completed,including generation of reliable and complete financial management information开发和实施进展企业架构和过渡计划:军队的企业架构是对齐的与部门的联邦的方法业务系统的现代化。我们建立了符合业务领域的领域这个部门的总体产业结构。各个领域是负责开发业务系统过渡计划和系统架构,与部门的效能企业过渡计划和商业企业架构。成熟的建筑被建立了财务管理和物流领域。我们采用DoD-wide人力资源解决方案形式的军事防御综合人力资源系统。在忽略的陆军首席信息官,我们实施了遵守纪律投资组合管理的过程,该过程要求每个执行完整的业务领域所有的业务系统的库存在其权限和登记系统在一个单一的军队——广泛的投资组合。根据军队的首席信息官、有价证券管理等努力让军队来降低整个系统的库存系统从3200年到1500年1700系统。额外的300 Army-wide受过业务系统退休,在开发和实施现代化的替代品。采用部门的业务领域和联邦方法构建现代化的商务系统;创建业务系统过渡计划,调整结构上与商业企业架构、投资管理业务系统通过训练有素的投资组合管理过程,军队将能够符合第332节的在2005财年国防授权法案。我们已经仔细检查超过100的主要业务体系现代化的努力和获得批准的防御商业系统管理委员会(DBSMC)继续这些重要的转换程序。副在陆军大臣负责确保有效地执行我们的企业架构和现代化的努力在所有业务领域。这名高级官方也是陆军防卫商业系统管理委员会的代表。副部长治理水平使军队实施可持续业务流程改进和发展符合商业系统。在这种背景下,军队已经开发并实施综合的金融中心改进和审计准备的计划,以指导金融现代化的活动。这概述了1947年的具体综合方案所需的行动和改善公司的财务责任报告,并指定负责完成这些任务,在20个组织军队和国防部。我们已经完成了673个这样的任务和独立的验证军队审计机构。军队的财务改善计划是美国国防部的一个组成部分金融改进和审计计划和企业转型准备计划。这个部门的检察长回顾了我们准备计划和审计发现捕获所有计划充分必要行动来解决问题,在获得审计意见。该计划将提供一个基础,提高财务报告内的责任军队,并取得了切实的,可持续的结果。回顾了我们的总检察长审核计划,确定区域需要改进。我们有本质上解决了检查员将军的担忧,正在等待他们所作的最后报告,我们期望将反映良好的疗效上我们的计划。该计划将提供一个基础,提高可靠性军队内部的财务报告,并取得了切实的,可持续的结果。例如,我们预期,根据初步报告,军工程师将会收到一个合格的审计意见的2006财年土木工程建设金融中心陈述当检察长释放了它的意见在2008年3月。土木工程是一个大型金融实体组成的军队内部的每年59亿美元的拨款,美元美元的总资产元,267亿美元的总财产,厂房和设备。这个兵团工程师有最大的财产,厂房和设备资产基地的任何机构内进行行政部门收到良好的审计意见,第七大的条款年度拨款。我们有改正的条件与保留意见2006财政年度财务报表,期待得到一个不合格的观点,因为会计年度2007。我们继续实施纠正措施确定在我们的改进方案。在据报道,2006年11月,我们委员会150年计划完成的任务的期间2005年和2006年财政年度,从而提高财务管理整个军队。与成功的完成资金控制模块,我们结束了额外的95的任务在2007财年,总数为673以来的完成任务计划开始。结果这些变化、义务为每年260亿美元的供应将被用真正的交易时间,电子商务实施审计过程,问责的将军设备和房地产进行了改进。军队的金融改进和审计准备计划是很重要的保障符合USC 2222。USC 2222禁止部门的资金约束准备、处理或审计财务报表,直到该活动是一致的与部门的财务改善计划,并且有可能提供持续改善内部控制。所有1947个任务包含在我们的财务改善计划设计目的是为了提供可持续改善执行。你的每一个动作都集中在纠正流程和系统的缺陷,将导致长远利益完工后,包括代可靠、完整的财务管理信息
With a sound legal community, the sense of enterprise tax increase, tax planning in enterprise management gradually attention and development, and become enterprises to improve economic efficiency and achieve the important objective of enterprise management tools. From the perspective of financial management, financial management and focus on the objective, the following part of the tax planning of enterprises started expositions. The first part briefly summed up the meaning of the Tax Planning, characteristics, and should follow the principle of funding from the second part of the decision-making, investment decisions and business process discussed three aspects of tax planning in enterprise management applications, to integrate theory with practice. methods discussed how to use the state's tax policies and tax laws and regulations related to corporate tax cost savings of enterprises in financial management objectives; third part is described enterprises should pay attention to tax planning issues. Keywords: Tax Planning financial cost management objectives
On Enterprise Receivables Management Receivables本身就是“应收账款”的意思，论文题目不能太长
凝结水精处理 condensate polishing 树脂 resin 输送 transfer氨化运行 ammoniated operation火电厂 thermal power plant阴树脂 anion resins阳树脂 cation resins高塔法 high-tower separation technique树脂分离塔 spt混床 mixed resin bed再生 regeneration水质 water quality
楼上那个是什么啊。。你要的文献具体是什么？文章？新闻？书摘？这个网站上很多资料 还有一些推荐的书籍我就不帮你一个个翻译了
How to more rapid, reasonable and effective development of Tianjin and the resulting high-tech industry led regional economic integration, while making economic development and resource utilization, environmental protection, coordination, and maintaining sustained economic Tianjin, stability and rapid development, At present we are facing an urgent task. From the origin of high-tech start on the high-tech industries to define the meaning and scope. And from the development environment, industry total, the industrial advantages, such as industrial level perspective on the development of high-tech industries in Tianjin. Also specifically mentioned in the course of its development of key issues, and cited foreign experience, the focus of the strategy and future development path for a more comprehensive development of high-tech industry of Tianjin has provided some new ideas and proposals. Key words: Tianjin, high-tech, high-tech industries; status quo; Countermeasures
请LZ参考并采纳——————————————————如果需要更多请联系我——————————————————————The main techniques and sectors of the financial industry Main article: Financial servicesAn entity whose income exceeds its expenditure can lend or invest the excess income. On the other hand, an entity whose income is less than its expenditure can raise capital by borrowing or selling equity claims, decreasing its expenses, or increasing its income. The lender can find a borrower, a financial intermediary, such as a bank or buy notes or bonds in the bond market. The lender receives interest, the borrower pays a higher interest than the lender receives, and the financial intermediary pockets the bank aggregates the activities of many borrowers and lenders. A bank accepts deposits from lenders, on which it pays the interest. The bank then lends these deposits to borrowers. Banks allow borrowers and lenders, of different sizes, to coordinate their activity. Banks are thus compensators of money flows in specific example of corporate finance is the sale of stock by a company to institutional investors like investment banks, who in turn generally sell it to the public. The stock gives whoever owns it part ownership in that company. If you buy one share of XYZ Inc, and they have 100 shares outstanding (held by investors), you are 1/100 owner of that company. Of course, in return for the stock, the company receives cash, which it uses to expand its business in a process called "equity financing". Equity financing mixed with the sale of bonds (or any other debt financing) is called the company's capital is used by individuals (personal finance), by governments (public finance), by businesses (corporate finance), as well as by a wide variety of organizations including schools and non-profit organizations. In general, the goals of each of the above activities are achieved through the use of appropriate financial instruments, with consideration to their institutional is one of the most important aspects of business management. Without proper financial planning a new enterprise is unlikely to be successful. Managing money (a liquid asset) is essential to ensure a secure future, both for the individual and an finance Main article: Personal financeQuestions in personal finance revolve around * How much money will be needed by an individual (or by a family) at various points in the future? * Where will this money come from (. savings or borrowing)? * How can people protect themselves against unforeseen events in their lives, and risk in financial markets? * How can family assets be best transferred across generations (bequests and inheritance)? * How do taxes (tax subsidies or penalties) affect personal financial decisions? * How does credit affect an individual's financial standing? * How can one plan for a secure financial future in an environment of economic instability?Personal financial decisions may involve paying for education, financing durable goods such as real estate and cars, buying insurance, . health and property insurance, investing and saving for financial decisions may also involve paying for a loan.[edit] Corporate finance Main article: Corporate financeManagerial or corporate finance is the task of providing the funds for a corporation's activities. For small business, this is referred to as SME finance. It generally involves balancing risk and profitability, while attempting to maximize an entity's wealth and the value of its term funds are provided by ownership equity and long-term credit, often in the form of bonds. The balance between these forms the company's capital structure. Short-term funding or working capital is mostly provided by banks extending a line of business decision concerning finance is investment, or fund management. An investment is an acquisition of an asset in the hope that it will maintain or increase its value. In investment management -- in choosing a portfolio -- one has to decide what, how much and when to invest. To do this, a company must: * Identify relevant objectives and constraints: institution or individual goals, time horizon, risk aversion and tax considerations; * Identify the appropriate strategy: active v. passive -- hedging strategy * Measure the portfolio performanceFinancial management is duplicate with the financial function of the Accounting profession. However, financial accounting is more concerned with the reporting of historical financial information, while the financial decision is directed toward the future of the firm.[edit] Capital Main article Financial capitalCapital, in the financial sense, is the money which gives the business the power to buy goods to be used in the production of other goods or the offering of a service.[edit] Sources of capital * Long Term - usually above 7 years o Share Capital o Mortgage o Retained Profit o Venture Capital o Debenture o Sale & Leaseback o Project Finance * Medium Term - usually between 2 and 7 years o Term Loans o Leasing o Hire Purchase * Short Term - usually under 2 years o Bank Overdraft o Trade Credit o Deferred Expenses o Factoring[edit] Capital market * Long-term funds are bought and sold: o Shares o Debentures o Long-term loans, often with a mortgage bond as security o Reserve funds o Euro Bonds[edit] Money market * Financial institutions can use short-term savings to lend out in the form of short-term loans: o Credit on open account o Bank overdraft o Short-term loans o Bills of exchange o Factoring of debtors[edit] Borrowed capitalThis is capital which the business borrows from institutions or people, and includes debentures: * Redeemable debentures * Irredeemable debentures * Debentures to bearer * Hardcore debentures[edit] Own capitalThis is capital that owners of a business (shareholders and partners, for example) provide: * Preference shares/hybrid source of finance o Ordinary preference shares o Cumulative preference shares o Participating preference share * Ordinary shares * Bonus shares * Founders' shares[edit] Differences between shares and debentures * Shareholders are effectively owners; debenture-holders are creditors. * Shareholders may vote at AGMs and be elected as directors; debenture-holders may not vote at AGMs or be elected as directors. * Shareholders receive profit in the form of dividends; debenture-holders receive a fixed rate of interest. * If there is no profit, the shareholder does not receive a dividend; interest is paid to debenture-holders regardless of whether or not a profit has been made. * In case of dissolution of firms debenture holders are paid first as compared to shareholder.[edit] Fixed capitalThis is money which is used to purchase assets that will remain permanently in the business and help it to make a profit.[edit] Factors determining fixed capital requirements * Nature of business * Size of business * Stage of development * Capital invested by the owners * location of that area[edit] Working capitalThis is money which is used to buy stock, pay expenses and finance credit.[edit] Factors determining working capital requirements * Size of business * Stage of development * Time of production * Rate of stock turnover ratio * Buying and selling terms * Seasonal consumption * Seasonal production[edit] The desirability of budgeting[edit] Capital budgetThis concerns fixed asset requirements for the next five years and how these will be financed.[edit] Cash budgetWorking capital requirements of a business should be monitored at all times to ensure that there are sufficient funds available to meet short-term expenses.[edit] Management of current assets[edit] Credit policyCredit gives the customer the opportunity to buy goods and services, and pay for them at a later date.[edit] Advantages of credit trade * Usually results in more customers than cash trade. * Can charge more for goods to cover the risk of bad debt. * Gain goodwill and loyalty of customers. * People can buy goods and pay for them at a later date. * Farmers can buy seeds and implements, and pay for them only after the harvest. * Stimulates agricultural and industrial production and commerce. * Can be used as a promotional tool. * Increase the sales.[edit] Disadvantages of credit trade * Risk of bad debt. * High administration expenses. * People can buy more than they can afford. * More working capital needed. * Risk of Bankruptcy.[edit] Forms of credit * Suppliers credit: o Credit on ordinary open account o Instalment sales o Bills of exchange o Credit cards * Contractor's credit * Factoring of debtors[edit] Factors which influence credit conditions * Nature of the business's activities * Financial position * Product durability * Length of production process * Competition and competitors' credit conditions * Country's economic position * Conditions at financial institutions * Discount for early payment * Debtor's type of business and financial position[edit] Credit collection[edit] Overdue accounts * Cards arranged alphabetically in card index system * Attach a notice of overdue account to statement. * Send a letter asking for settlement of debt. * Send a second or third letter if first is ineffectual. * Threaten legal action.[edit] Effective credit control * Increases sales * Reduces bad debts * Increases profits * Builds customer loyalty[edit] Sources of information on creditworthiness * Business references * Bank references * Credit agencies * Chambers of commerce * Employers * Credit application forms[edit] Duties of the credit department * Legal action * Taking necessary steps to ensure settlement of account * Knowing the credit policy and procedures for credit control * Setting credit limits * Ensuring that statements of account are sent out * Ensuring that thorough checks are carried out on credit customers * Keeping records of all amounts owing * Ensuring that debts are settled promptly * Timely reporting to the upper level of management for better management.[edit] Stock[edit] Purpose of stock control * Ensures that enough stock is on hand to satisfy demand. * Protects and monitors theft. * Safeguards against having to stockpile. * Allows for control over selling and cost price.[edit] Stockpiling Main article: Cornering the marketThis refers to the purchase of stock at the right time, at the right price and in the right are several advantages to the stockpiling, the following are some of the examples: * Losses due to price fluctuations and stock loss kept to a minimum * Ensures that goods reach customers timeously; better service * Saves space and storage cost * Investment of working capital kept to minimum * No loss in production due to delaysThere are several disadvantages to the stockpiling, the following are some of the examples: * Obsolescence * Danger of fire and theft * Initial working capital investment is very large * Losses due to price fluctuation[edit] Influence of stock management on rate of return * Right price * Right quantity * Right quality * Right place * Right time * Right property[edit] Rate of stock turnoverThis refers to the number of times per year that the average level of stock is sold. It may be worked out by dividing the cost price of goods sold by the cost price of the average stock level.[edit] Determining optimum stock levels * Maximum stock level refers to the maximum stock level that may be maintained to ensure cost effectiveness. * Minimum stock level refers to the point below which the stock level may not go. * Standard order refers to the amount of stock generally ordered. * Order level refers to the stock level which calls for an order to be made.
This will be the goal of financial management is to ensure the promotion of the Operational funds required to achieve the mission of the Organization and to the sustainable Exhibition. According to the experts pointed out that the profit-making organizations and non-profit organizations in the fiscal Treasury management objectives on the difference (the following table), but as a non - Profit organizations, in this financial operation will also focus on security (Flow Mobility), the long-term stability and development, expectations by a different cast Financing portfolio, spread financial risk, and the smallest in the financial winds Danger, the pursuit of a reasonable financial return. This will be the main financial management To the project, in addition to manage projects and the use of funds, is also responsible for Long-term financing plan and the recovery of funds management, and short-term vote Funding. Described as follows: The use of funds The funds will be used mainly divided into the Fund and the annual income of two Points, including funds to cover long-term financing (loans), long-term vote Financing and credit guarantee business, including the remaining funds allocated or have not yet fixed Unsigned amount, for the storage of banks, short-term bills, bonds, Funds, shares and other assets. The Fund's income from the use of these funds, including long-term Interest income from loans, credit guarantee fee income and short-term investments to Into the main branch should be the year for the financial services, international human Development, technical cooperation, business planning and the total cost, and other expenses. As at December 31, 2004 only, the overall situation such as the use of funds The right upper plans: Long-term financing (loans) case management plan As at December 31, 2004 only, this will be long-term financing plan Total 66, the program loan, the loan interest rate, grace period and signed About the amount of loans, and other major conditions as follows: Juan Financial Management Other 2% Long-term investment 3% Have been signed For not moving The amount of 16% Unsigned The Dui 43% Long-term financing 36% Long-term investment 59% Long-term financing (loan) program main conditions Project average Loan period (years) Lending rate (%) (Note) Grace period (years) The amount of credits (1,000 . dollars) 7,484 Note: non-small-scale loans In 2004 the use of funds Other 23% More than the current situation 2% Business Planning Expenditure 8% Technical cooperation expenditure 14% International human Development expenditures 21% Financial operating expenses 12% Management and General costs 20% 2004 income ratio use Profit and non-profit organizations financial management objectives of the similarities and differences - Profit organization's goals of the objectives of non-profit organizations Shares of great security and stability The most marginal benefit mission responsibility Acts of target goals Social responsibility of social responsibility Source: Shim, Jae K. & Joel G. Siegel (1997) Chapter IV of organizational and operational management 73 As at December 31, 2004 only, this Council has signed the financing Amounted to 400 million million . dollars, of which 300 million the amount of funding million . dollars, the total amount of principal repayments for the 100 million million . dollars; Fixed rate of percent for, principal repayments rate of percent. Observation of the long-term financing plan will be signed over the years accumulated amount (deduction In addition to the amount of cancellation), and the amount of funds on account of the changes (as above), Can be found both for signing, funding and principal payments, showed a Slowly growing trend, with the signing of the gap between the amount of funding, Dynamic is illustrated in a year to improve conditions for the phenomenon. This will provide more Yundang the quality of the assets, depending on asset class If other receivables, long-term lending and collection, and other subjects mentioned money Allowance for doubtful accounts are prepared, as at December 31, 2004 only, accounts out Allowance for doubtful accounts for the balance of 300 million NT 1,528 million. Case management of short-term investments In order to maintain a long-term stability of this source of income and to meet industry Treasury characteristics, capital of the first re-use of safety and mobility, taking into account Value-added revenue, in 2004 the short-term investments for banks to asset allocation Deposit, bonds (including government bonds, financial bonds and corporate bonds, etc.) The main assets and bills, the Board authorized another 500 million . Yuan limit, some professional bodies appointed by the full commission operation. As at December 31, 2004 only, short-term investments of the assets allocated Purchase of the following plans. In the past year, when interest rates since the calendar History of low upward reversal, in order to avoid bombs or interest rate risk, maturity 1996 Signing of Dollars (100 million) Allocation of principal payments 2003 2004 5 4 3 2 1 0 () Stock 2% Coupons 10 percent bonds 30% Survival 2% CDs 56% Cash 0% Signing long-term financing plan for funding and principal payments accumulated Short-term investments of asset allocation ratio 74 Of the first temporary storage in the bank CDs, so obviously the proportion of CDs High, will look to the future as interest rates rise gradually adjust the asset allocation Home proportion. And from the next calendar year will map the actual short-term rate of return on investments, and The one-year bank interest rates, can also be found through the above-mentioned With the allocation of assets, has effectively will be the overall short-term fluctuations in investment income The rate slowed down, and short-term investments in the year to maintain the yield on one-year Bank interest rates above the standard. Future This will be the last major asset investment of NT dollar and . dollar assets, Based on the actual needs of borrowing countries and spread the risk of exchange rate considerations, not Will be to meet business needs a different currency, to enhance the funding will The production value of stability. In fact, the relevant laws and regulations governing repair funds After the change, the assets of the future will be towards a more diversified use, depending on the whole - Economic performance in different parts of the appropriate distribution of assets to achieve the full San risk purposes. 2003 2004 One-year bank interest rates on short-term investments yield Over the years the actual investment income and short-term interest rates on one-year Comparison
Progress in Developing and Implementing Business Enterprise Architectureand Transition Plan:The Army’s enterprise architecture is aligned with the Department’s federated approachto business system modernization. We established business area domains in conformance withthe Department’s overall domain structure. Each domain is responsible for developing abusiness system transition plan and a systems architecture that aligns with the Department’sEnterprise Transition Plan and Business Enterprise Architecture. Mature architectures have beendeveloped for the financial management and logistics fields. We are adopting the DoD-widehuman resources solution in the form of the Defense Integrated Military Human oversight of the Army’s Chief Information Officer, we implemented a disciplinedportfolio management process that requires each business domain to perform a completeinventory of all business systems within its purview and to register the systems in a single Army-wide portfolio. According to the Army’s Chief Information Officer, the portfolio managementeffort enabled the Army to reduce the total system inventory by 1,500 systems from 3,200 to1,700 systems. An additional 300 Army-wide business systems have been marked forretirement, pending the development and implementation of modern adopting the Department’s business domain construct and federated approach tomodernizing business systems; creating business system transition plans; aligning architectureswith the Business Enterprise Architecture; and managing business systems investments through adisciplined portfolio management process, the Army will be able to comply with Section 332 ofthe Fiscal Year 2005 National Defense Authorization Act. We already have scrutinized morethan 100 major business system modernization efforts and received approval from the DefenseBusiness Systems Management Committee (DBSMC) to continue these importanttransformational Deputy Under Secretary of the Army is responsible for ensuring effective executionof our enterprise architecture and modernization efforts across all business domains. This seniorofficial also is the Army’s Defense Business Systems Management Committee at the Deputy Under Secretary level enables the Army to implement sustainablebusiness process improvements and to develop compliant business this context the Army has developed and is implementing a comprehensive financialimprovement and audit readiness plan to guide financial modernization activities. Thisintegrated plan outlines 1,947 specific actions needed to improve financial accountability andreporting, and assigns responsibility for completion of these tasks to 20 organizations within theArmy and DoD. We have completed 673 of these tasks with independent verification by theArmy Audit Agency. The Army’s financial improvement plan is a component of the DoDFinancial Improvement and Audit Readiness Plan and the Enterprise Transition Department’s Inspector General reviewed our audit readiness plan and found that theplan sufficiently captures all actions necessary to resolve problems in obtaining an audit plan provides a foundation to improve accountability and financial reporting within theArmy, and has yielded tangible, sustainable results. The Inspector General reviewed our auditplan and identified areas needing improvement. We have substantially resolved the InspectorGeneral’s concerns, and are currently awaiting their final report, which we expect will reflectfavorably on the efficacy of our plan. The plan provides a foundation to improve accountabilityand financial reporting within the Army, and has yielded tangible, sustainable example, we anticipate, based on preliminary reports, that the Army Corps ofEngineers will receive a qualified audit opinion of its fiscal year 2006 Civil Works financialstatements when the Inspector General releases its opinion in March 2008. Civil Works is alarge financial entity within the Army comprising $ billion in annual appropriations, $ in total assets and $ billion in total property, plant and equipment. The Army Corpsof Engineers has the largest property, plant and equipment asset base of any agency within theExecutive Branch receiving a favorable audit opinion, and is the seventh largest in terms ofannual appropriations. We have corrected the conditions linked to the qualified opinion of thefiscal year 2006 financial statements, and expect to receive an unqualified opinion for fiscal continue to implement corrective actions identified in our improvement plan. InNovember 2006 we reported to the Committee the completion of 150 of the plan’s tasks duringfiscal years 2005 and 2006, resulting in improved financial management across the Army. Withthe successful implementation of the funds control module, we finished an additional 95 tasksduring fiscal year 2007, for a total of 673 tasks completed since the plan’s inception. As a resultof these changes, obligations for $26 billion in annual supply transactions were delivered in realtime, auditable electronic commerce processes were implemented, and accountability of generalequipment and real property was Army’s financial improvement and audit readiness plan is important to ensuringcompliance with USC 2222. USC 2222 prohibits the Department from obligating funds forpreparing, processing or auditing financial statements until the proposed activities are consistentwith the Department’s financial improvement plan, and are likely to provide sustainedimprovements to internal controls. All 1,947 tasks contained in our financial improvement planare designed to provide sustainable improvements when implemented. Each action is focused oncorrecting deficient processes and systems, and will result in long-term benefits when completed,including generation of reliable and complete financial management information开发和实施进展企业架构和过渡计划:军队的企业架构是对齐的与部门的联邦的方法业务系统的现代化。我们建立了符合业务领域的领域这个部门的总体产业结构。各个领域是负责开发业务系统过渡计划和系统架构,与部门的效能企业过渡计划和商业企业架构。成熟的建筑被建立了财务管理和物流领域。我们采用DoD-wide人力资源解决方案形式的军事防御综合人力资源系统。在忽略的陆军首席信息官,我们实施了遵守纪律投资组合管理的过程,该过程要求每个执行完整的业务领域所有的业务系统的库存在其权限和登记系统在一个单一的军队——广泛的投资组合。根据军队的首席信息官、有价证券管理等努力让军队来降低整个系统的库存系统从3200年到1500年1700系统。额外的300 Army-wide受过业务系统退休,在开发和实施现代化的替代品。采用部门的业务领域和联邦方法构建现代化的商务系统;创建业务系统过渡计划,调整结构上与商业企业架构、投资管理业务系统通过训练有素的投资组合管理过程,军队将能够符合第332节的在2005财年国防授权法案。我们已经仔细检查超过100的主要业务体系现代化的努力和获得批准的防御商业系统管理委员会(DBSMC)继续这些重要的转换程序。副在陆军大臣负责确保有效地执行我们的企业架构和现代化的努力在所有业务领域。这名高级官方也是陆军防卫商业系统管理委员会的代表。副部长治理水平使军队实施可持续业务流程改进和发展符合商业系统。在这种背景下,军队已经开发并实施综合的金融中心改进和审计准备的计划,以指导金融现代化的活动。这概述了1947年的具体综合方案所需的行动和改善公司的财务责任报告,并指定负责完成这些任务,在20个组织军队和国防部。我们已经完成了673个这样的任务和独立的验证军队审计机构。军队的财务改善计划是美国国防部的一个组成部分金融改进和审计计划和企业转型准备计划。这个部门的检察长回顾了我们准备计划和审计发现捕获所有计划充分必要行动来解决问题,在获得审计意见。该计划将提供一个基础,提高财务报告内的责任军队,并取得了切实的,可持续的结果。回顾了我们的总检察长审核计划,确定区域需要改进。我们有本质上解决了检查员将军的担忧,正在等待他们所作的最后报告,我们期望将反映良好的疗效上我们的计划。该计划将提供一个基础,提高可靠性军队内部的财务报告,并取得了切实的,可持续的结果。例如,我们预期,根据初步报告,军工程师将会收到一个合格的审计意见的2006财年土木工程建设金融中心陈述当检察长释放了它的意见在2008年3月。土木工程是一个大型金融实体组成的军队内部的每年59亿美元的拨款,美元美元的总资产元,267亿美元的总财产,厂房和设备。这个兵团工程师有最大的财产,厂房和设备资产基地的任何机构内进行行政部门收到良好的审计意见,第七大的条款年度拨款。我们有改正的条件与保留意见2006财政年度财务报表,期待得到一个不合格的观点,因为会计年度2007。我们继续实施纠正措施确定在我们的改进方案。在据报道,2006年11月,我们委员会150年计划完成的任务的期间2005年和2006年财政年度,从而提高财务管理整个军队。与成功的完成资金控制模块,我们结束了额外的95的任务在2007财年,总数为673以来的完成任务计划开始。结果这些变化、义务为每年260亿美元的供应将被用真正的交易时间,电子商务实施审计过程,问责的将军设备和房地产进行了改进。军队的金融改进和审计准备计划是很重要的保障符合USC 2222。USC 2222禁止部门的资金约束准备、处理或审计财务报表,直到该活动是一致的与部门的财务改善计划,并且有可能提供持续改善内部控制。所有1947个任务包含在我们的财务改善计划设计目的是为了提供可持续改善执行。你的每一个动作都集中在纠正流程和系统的缺陷,将导致长远利益完工后,包括代可靠、完整的财务管理信息
and then, the main problems will be analyzed from the perspective of financial management, existing in funding, investment, operations management and incentive mechanism of family business. Finally, the countermeasures to enhance financial management of family business will be proposed from the four respects, improving funding environment, instructing appropriate investment strategies, perfecting financial management system and establishing effective incentive mechanism respectively.
Second, to analyze, from the perspective of financial management, the main problem of family business through the aspects of funding, investment, operations management and incentive mechanism. Finally, to suggest a series of improvement strategies for family business management, including enhancing funding environment, instruct appropriate investment strategies, develop financial management system and establish effective incentive mechanism.
Basic Guide to Non-Profit Financial Management（）非盈利财务管理的基础指南——这里有各方各面的资料，很全面BoardSource's Knowledge Center（）介绍：BoardSource's Knowledge Center里有许多关于非盈利管理的最新资料，包括论文与文章、电子书、报告、常见问题解答、政策白皮书，等等，你可以自己去看下~Managing the Non-Profit Organization: Practices and Principles（）在GOOGLE上搜到的一本书，不过好像没有电子版，如果能借到一定帮助很大~Managing non-profit organisations:Towards a new approach作者：Helmut K. Anheier（LSE，伦敦政经学院）（）这个是我搜到的一个不错的paper,跟你的问题很match，下面是论文摘要（中英文，中文用翻译器翻的）------------------------------------------------This paper puts forth the thesis that the management of non-profit organisations is often illunderstood because we proceed from the wrong assumptions about how these organisations on this premise, this paper develops a model of the non-profit form as a conglomerate ofmultiple organisations with multiple bottom lines that demand a variety of different managementapproaches and styles: a holistic conception that emphasises the diversity of orientations within andoutside the organisation; a normative dimension that includes not only economic aspects but also theimportance of values and politics; a strategic-developmental dimension that sees organisations asevolving systems encountering problems and opportunities that frequently involve fundamentaldilemmas; and an operative dimension that deals with the everyday functioning of organisations. In athird part, the paper presents the basic contours of an analytic approach that tries to accommodate thedistinct management challenges faced by non-profit organisations.本文投入论文非盈利性组织的管理经常是不适的understood，因为我们从关于这些组织怎样的错误假定进行经营。根据这个前提，本文开发非盈利形式的模型作为聚结 与要求各种各样另外管理的多个底线的multiple组织approaches和样式： 强调取向内和变化的一个全部构想outside组织; 包括不仅经济方面，而且的一个基准维度价值和政治importance; 看组织作为的一个战略发展维度遇到常常地介入根本的问题和机会的evolving系统dilemmas; 并且应付每天作用组织的一个有效的维度。 在third零件，本文提出设法容纳一种分析方法的基本的等高distinct非盈利性组织面对的管理挑战。-------------------------------------------------最后，你可以想办法用用google scholar,能搜到一些不需要花钱就可以下载的paper：论文是个苦差事，自己也趁机会锻炼下英文水平吧~等你熬过去后，会有脱胎换骨的感觉~
In recent years, China's rapid economic development, to provide a great many enterprises development to promote the very most of the enterprises bigger and stronger, of course, is one of the beneficiaries of SMEs. SME development and financial management as an important part of life, but brought along with the rapid development of the attendant problems, such as SME financing difficulties, the financial system is not perfect and so on. Below according to today's problems in the financial management of SMEs to analyze and propose appropriate countermeasures.呵呵，累死了，希望你采纳
财务管理作为现代企业管理的中心和重点，如何在现代企业生存发展中更好地发挥出其积极作用，无疑应成为理论界和实务界共同关注和思考的一项重大课题。一、把握财务管理体系的层次性特点财务管理的层次性特点在财务管理的过程、内容、目标和方法等方面都有不同程度的体现。正确理解财务管理的层次性特点，要求把财务管理的共性与个性、外显与内在结合起来，以企业财务管理目标为中心、围绕财务管理的内容和方法，着眼于财务管理的全过程，建立一种协调不同时间、不同方法、不同层次的财务管理体系，从而丰富和完善财务管理理论，指导财务管理实践。（一）财务管理过程的层次性特点。企业要开展生产经营活动，必须以一定的资本为前提，推动生产经营活动的正常有序进行。在生产经营过程中，企业还会按既定的程序、方法进行流程再造和资本重组，从而实现企业的财务管理目标，谋取企业资本价值最大化。伴随企业生产经营管理的循环反复进行，企业财务管理活动也表现出层次递进性运动特点。（二）财务管理内容的层次性特点。企业财务管理内容与其过程相适应，也分为筹资、投资、分配三个方面，并针对其中所涉及的有关财务要素和企业层级进行相应的管理。而每一方面、每一要素和每一层级，经过细分后都可形成具体的管理内容。这些内容不论是从总体还是具体角度看，都充分体现出企业财务管理所具有的层次性特点。 本文来自OK论文网《》,转载请出名出处! （三）财务管理目标的层次性特点。企业财务管理过程的递进性和层次性特点使企业财务管理目标在时间上也具有层次性，也具体划分为长远目标、短期目标和操作目标三个层次。而企业财务管理内容的层次性也使得一定时期的企业财务管理目标在空间上具有层次性，具体分为整体目标、分部目标和具体目标三个层次。企业财务管理目标就是在这种时空独立和交织的博弈中表现出较强的存在性、适应性和趋向性，并促使企业财务管理的构建必须具备相当的艺术性、动态性和科学性。（四）财务管理方法的层次性特点。不论是按理论上财务管理的具体内容划分，还是按财务管理运用中基本环节的划分，企业财务管理的方法都表现出较强的层次性特点，即财务管理所有环节都无一例外地按照财务预测、财务决策、财务计划或预算、财务控制、财务分析、财务考核和评价这些基本层次和方法展开。二、抓好财务管理的风险防范工作在现代企业制度下，所有权与经营权相分离，所有者不便直接参与或干预企业的具体决策，而是放权于以董事长和总经理为代表的高管层，所有者只对影响其权益及其变动的重大财务决策把关。高管层虽然拥有更多、也更具体的财务管理权，但并对日常财务管理事务并不亲自操作，而是按一定原则和方法将一部分权限交给财务经理。财务经理在履行既定职责、行使既定权力的过程中，也必然和必须地将财务管理的具体操作性事项交给企业一般员工完成。一般员工理所当然地有责任和义务去维护和追求企业财务管理目标，积极推动企业财务管理的各项工作顺利开展。因此，企业财务管理就形成了所有者、高管层、财务经理和一般员工四个层次的利益主体和行为主体参与的格局。相应地，企业财务管理风险防范可划分为所有者、高管层、财务经理和一般员工理四个层次工作内容。.,,,,,,,,,,,,,,,,,,,,参考资料：
请LZ参考并采纳——————————————————如果需要更多请联系我——————————————————————The main techniques and sectors of the financial industry Main article: Financial servicesAn entity whose income exceeds its expenditure can lend or invest the excess income. On the other hand, an entity whose income is less than its expenditure can raise capital by borrowing or selling equity claims, decreasing its expenses, or increasing its income. The lender can find a borrower, a financial intermediary, such as a bank or buy notes or bonds in the bond market. The lender receives interest, the borrower pays a higher interest than the lender receives, and the financial intermediary pockets the bank aggregates the activities of many borrowers and lenders. A bank accepts deposits from lenders, on which it pays the interest. The bank then lends these deposits to borrowers. Banks allow borrowers and lenders, of different sizes, to coordinate their activity. Banks are thus compensators of money flows in specific example of corporate finance is the sale of stock by a company to institutional investors like investment banks, who in turn generally sell it to the public. The stock gives whoever owns it part ownership in that company. If you buy one share of XYZ Inc, and they have 100 shares outstanding (held by investors), you are 1/100 owner of that company. Of course, in return for the stock, the company receives cash, which it uses to expand its business in a process called "equity financing". Equity financing mixed with the sale of bonds (or any other debt financing) is called the company's capital is used by individuals (personal finance), by governments (public finance), by businesses (corporate finance), as well as by a wide variety of organizations including schools and non-profit organizations. In general, the goals of each of the above activities are achieved through the use of appropriate financial instruments, with consideration to their institutional is one of the most important aspects of business management. Without proper financial planning a new enterprise is unlikely to be successful. Managing money (a liquid asset) is essential to ensure a secure future, both for the individual and an finance Main article: Personal financeQuestions in personal finance revolve around * How much money will be needed by an individual (or by a family) at various points in the future? * Where will this money come from (. savings or borrowing)? * How can people protect themselves against unforeseen events in their lives, and risk in financial markets? * How can family assets be best transferred across generations (bequests and inheritance)? * How do taxes (tax subsidies or penalties) affect personal financial decisions? * How does credit affect an individual's financial standing? * How can one plan for a secure financial future in an environment of economic instability?Personal financial decisions may involve paying for education, financing durable goods such as real estate and cars, buying insurance, . health and property insurance, investing and saving for financial decisions may also involve paying for a loan.[edit] Corporate finance Main article: Corporate financeManagerial or corporate finance is the task of providing the funds for a corporation's activities. For small business, this is referred to as SME finance. It generally involves balancing risk and profitability, while attempting to maximize an entity's wealth and the value of its term funds are provided by ownership equity and long-term credit, often in the form of bonds. The balance between these forms the company's capital structure. Short-term funding or working capital is mostly provided by banks extending a line of business decision concerning finance is investment, or fund management. An investment is an acquisition of an asset in the hope that it will maintain or increase its value. In investment management -- in choosing a portfolio -- one has to decide what, how much and when to invest. To do this, a company must: * Identify relevant objectives and constraints: institution or individual goals, time horizon, risk aversion and tax considerations; * Identify the appropriate strategy: active v. passive -- hedging strategy * Measure the portfolio performanceFinancial management is duplicate with the financial function of the Accounting profession. However, financial accounting is more concerned with the reporting of historical financial information, while the financial decision is directed toward the future of the firm.[edit] Capital Main article Financial capitalCapital, in the financial sense, is the money which gives the business the power to buy goods to be used in the production of other goods or the offering of a service.[edit] Sources of capital * Long Term - usually above 7 years o Share Capital o Mortgage o Retained Profit o Venture Capital o Debenture o Sale & Leaseback o Project Finance * Medium Term - usually between 2 and 7 years o Term Loans o Leasing o Hire Purchase * Short Term - usually under 2 years o Bank Overdraft o Trade Credit o Deferred Expenses o Factoring[edit] Capital market * Long-term funds are bought and sold: o Shares o Debentures o Long-term loans, often with a mortgage bond as security o Reserve funds o Euro Bonds[edit] Money market * Financial institutions can use short-term savings to lend out in the form of short-term loans: o Credit on open account o Bank overdraft o Short-term loans o Bills of exchange o Factoring of debtors[edit] Borrowed capitalThis is capital which the business borrows from institutions or people, and includes debentures: * Redeemable debentures * Irredeemable debentures * Debentures to bearer * Hardcore debentures[edit] Own capitalThis is capital that owners of a business (shareholders and partners, for example) provide: * Preference shares/hybrid source of finance o Ordinary preference shares o Cumulative preference shares o Participating preference share * Ordinary shares * Bonus shares * Founders' shares[edit] Differences between shares and debentures * Shareholders are effectively owners; debenture-holders are creditors. * Shareholders may vote at AGMs and be elected as directors; debenture-holders may not vote at AGMs or be elected as directors. * Shareholders receive profit in the form of dividends; debenture-holders receive a fixed rate of interest. * If there is no profit, the shareholder does not receive a dividend; interest is paid to debenture-holders regardless of whether or not a profit has been made. * In case of dissolution of firms debenture holders are paid first as compared to shareholder.[edit] Fixed capitalThis is money which is used to purchase assets that will remain permanently in the business and help it to make a profit.[edit] Factors determining fixed capital requirements * Nature of business * Size of business * Stage of development * Capital invested by the owners * location of that area[edit] Working capitalThis is money which is used to buy stock, pay expenses and finance credit.[edit] Factors determining working capital requirements * Size of business * Stage of development * Time of production * Rate of stock turnover ratio * Buying and selling terms * Seasonal consumption * Seasonal production[edit] The desirability of budgeting[edit] Capital budgetThis concerns fixed asset requirements for the next five years and how these will be financed.[edit] Cash budgetWorking capital requirements of a business should be monitored at all times to ensure that there are sufficient funds available to meet short-term expenses.[edit] Management of current assets[edit] Credit policyCredit gives the customer the opportunity to buy goods and services, and pay for them at a later date.[edit] Advantages of credit trade * Usually results in more customers than cash trade. * Can charge more for goods to cover the risk of bad debt. * Gain goodwill and loyalty of customers. * People can buy goods and pay for them at a later date. * Farmers can buy seeds and implements, and pay for them only after the harvest. * Stimulates agricultural and industrial production and commerce. * Can be used as a promotional tool. * Increase the sales.[edit] Disadvantages of credit trade * Risk of bad debt. * High administration expenses. * People can buy more than they can afford. * More working capital needed. * Risk of Bankruptcy.[edit] Forms of credit * Suppliers credit: o Credit on ordinary open account o Instalment sales o Bills of exchange o Credit cards * Contractor's credit * Factoring of debtors[edit] Factors which influence credit conditions * Nature of the business's activities * Financial position * Product durability * Length of production process * Competition and competitors' credit conditions * Country's economic position * Conditions at financial institutions * Discount for early payment * Debtor's type of business and financial position[edit] Credit collection[edit] Overdue accounts * Cards arranged alphabetically in card index system * Attach a notice of overdue account to statement. * Send a letter asking for settlement of debt. * Send a second or third letter if first is ineffectual. * Threaten legal action.[edit] Effective credit control * Increases sales * Reduces bad debts * Increases profits * Builds customer loyalty[edit] Sources of information on creditworthiness * Business references * Bank references * Credit agencies * Chambers of commerce * Employers * Credit application forms[edit] Duties of the credit department * Legal action * Taking necessary steps to ensure settlement of account * Knowing the credit policy and procedures for credit control * Setting credit limits * Ensuring that statements of account are sent out * Ensuring that thorough checks are carried out on credit customers * Keeping records of all amounts owing * Ensuring that debts are settled promptly * Timely reporting to the upper level of management for better management.[edit] Stock[edit] Purpose of stock control * Ensures that enough stock is on hand to satisfy demand. * Protects and monitors theft. * Safeguards against having to stockpile. * Allows for control over selling and cost price.[edit] Stockpiling Main article: Cornering the marketThis refers to the purchase of stock at the right time, at the right price and in the right are several advantages to the stockpiling, the following are some of the examples: * Losses due to price fluctuations and stock loss kept to a minimum * Ensures that goods reach customers timeously; better service * Saves space and storage cost * Investment of working capital kept to minimum * No loss in production due to delaysThere are several disadvantages to the stockpiling, the following are some of the examples: * Obsolescence * Danger of fire and theft * Initial working capital investment is very large * Losses due to price fluctuation[edit] Influence of stock management on rate of return * Right price * Right quantity * Right quality * Right place * Right time * Right property[edit] Rate of stock turnoverThis refers to the number of times per year that the average level of stock is sold. It may be worked out by dividing the cost price of goods sold by the cost price of the average stock level.[edit] Determining optimum stock levels * Maximum stock level refers to the maximum stock level that may be maintained to ensure cost effectiveness. * Minimum stock level refers to the point below which the stock level may not go. * Standard order refers to the amount of stock generally ordered. * Order level refers to the stock level which calls for an order to be made.
中慧言翻译公司的翻译费用大概是每千字中文150元左右（中译英或者英译中）。如果是小语种的可能费用更高一点，比如中文翻译成意大利语言需要300元，而且意大利语言翻译成中文需要330元。你说的论文翻译大概需要多少钱，需要看是什么语言，多少字，你可以问问中慧言翻译公司，给你一个具体的报价，中慧言翻译依托于北京外国语的大型翻译服务机构！实力相当杠杠的
论文翻译，自己翻译的比较靠谱。
笔译一般按字数算价格，
随便点进一家翻译公司便能了解价格。
建议找认识的译者，会便宜些，中英翻译价格在一般在100-200元每千字。
在此范围外的也有，依译者水平而定。
有道相对来说要专业些，但是所有的翻译软件包括谷歌都只是翻译成名词性短语，建议译后再检查！