请大家帮我找一篇关于激励机制的外文文献或论文 最好有翻译的！

1. 请大家帮我找一篇关于激励机制的外文文献或论文 最好有翻译的！

1. 原则之一：激励要因人而异
由于不同员工的需求不同，所以，相同的激励政策起到的激励效果也会不尽相同。即便是同一位员工，在不同的时间或环境下，也会有不同的需求。由于激励取决于内因，是员工的主观感受，所以，激励要因人而异。

在制定和实施激励政策时，首先要调查清楚每个员工真正需要的是什么。将这些需要整理、归类，然后来制定相应的激励政策帮助员工满足这些需求。
2. 原则之二：奖励适度
奖励和惩罚不适度都会影响激励效果，同时增加激励成本。奖励过重会使员工产生骄傲和满足的情绪，失去进一步提高自己的欲望；奖励过轻会起不到激励效果，或者使员工产生不被重视的感觉。惩罚过重会让员工感到不公，或者失去对公司的认同，甚至产生怠工或破坏的情绪；惩罚过轻会让员工轻视错误的严重性，从而可能还会犯同样的错误。
3. 原则之三：公平性
公平性是员工管理中一个很重要的原则，员工感到的任何不公的待遇都会影响他的工作效率和工作情绪，并且影响激励效果。取得同等成绩的员工，一定要获得同等层次的奖励；同理，犯同等错误的员工，也应受到同等层次的处罚。如果做不到这一点，管理者宁可不奖励或者不处罚。

管理者在处理员工问题时，一定要有一种公平的心态，不应有任何的偏见和喜好。虽然某些员工可能让你喜欢，有些你不太喜欢，但在工作中，一定要一视同仁，不能有任何不公的言语和行为。
1. 激励员工从结果均等转移到机会均等，并努力创造公平竞争环境。

举例来说，吴士宏在IBM从一个打扫卫生的人做起，一步一步到销售业务员，到地区负责人，到中国区总经理，是什么原因呢？除了个人努力，还应该说IBM 良好的企业文化给了一个发展的舞台，那就是每一个人都有无限的发展机会，只要有能力就会有发展的空间，实现自我，这在很多企业是做不到的，这种体制无疑会给员工莫大的激励作用。
2. 激励要把握最佳时机。
——需在目标任务下达前激励的，要提前激励。
——员工遇到困难，有强烈要求愿望时，给予关怀，及时激励。
3. 激励要公平准确、奖罚分明
——健全、完善绩效考核制度，做到考核尺度相宜、公平合理。
——克服有亲有疏的人情风。
——在提薪、晋级、评奖、评优等涉及员工切身利益热点问题上务求做到公平。

4. 推行职工持股计划。
使员工以劳动者和投资者的双重身份，更加具有关心和改善企业经营成果的积极性。

现代人力资源管理的实践经验和研究表明，现代的员工都有参与管理的要求和愿望，创造和提供一切机会让员工参与管理是调动他们积极性的有效方法。毫无疑问，很少有人参与商讨和自己有关的行为而不受激励的。因此，让职工恰当地参与管理，既能激励职工，又能为企业的成功获得有价值的知识。通过参与，形成职工对企业的归属感、认同感，可以进一步满足自尊和自我实现的需要。建立和提高员工参与管理、提出合理化建议的制度和职工持股制度，加强员工各层次与领导层的交流沟通，提高员工主人翁参与意识。
5. 荣誉激励
对员工劳动态度和贡献予以荣誉奖励，如会议表彰、发给荣誉证书、光荣榜、在公司内外媒体上的宣传报导、家访慰问、流览观光、疗养、外出培训进修、推荐获取社会荣誉、评选星级标兵等。

6. 关心激励
对员工工作和生活的关心，如建立员工生日情况表，总经理签发员工生日贺卡，关心员工的困难和慰问或赠送小礼物。
7. 竞争激励
提倡企业内部员工之间、部门之间的有序平等竞争以及优胜劣汰。

8. 物质激励
增加员工的工资、生活福利、保险，发放奖金、奖励住房、生活用品、工资晋级。

9. 信息激励
要经常交流企业、员工之间的信息，进行思想沟通，如信息发布会、发布栏、企业报、汇报制度、恳谈会、经理接待日制度。


1. One of the principles: incentives to vary from person to person 
Because of the different needs of different staff, therefore, the same incentive effects of policy incentives will play a different. Even with a staff, at different times or circumstances, will have different needs. Because of incentives depending on the internal and the subjective feelings of the staff are, therefore, incentive to vary from person to person. 

In the formulation and implementation of incentive policies, we must first investigate each employee clearly what is really required. Required to organize, classify, and then to formulate appropriate policies to help motivate employees to meet these needs. 
2. Two principles: appropriate incentives 
Appropriate incentives and penalties will not affect the incentive effect, while increasing the cost of incentives. Award overweight employees would have to meet the mood of pride and lost the desire to further enhance their own; reward incentives too light will not achieve the effect, or so employees do not have a sense of attention. Heavy penalties are unfair to make employees, or loss of the company's identity, or even slow down or damage arising from the emotions; leniency error will underestimate the seriousness of the staff, which will probably make the same mistake. 
3. The principle of three: fairness 
The fairness of the management staff are a very important principle, employees are any unfair treatment will affect his mood and work efficiency, and effectiveness of the impact of incentives. Employees to obtain the same score, we must receive the same level of incentives; the same token, employees committed the same error, but also should be subject to the same level of punishment. If you can not do this, managers would prefer not to reward or punishment. 

Managers deal with employees at issue, must have a fair mind, should not have any prejudices and preferences. Although some staff may allow you to enjoy, some you do not enjoy, but at work, must be treated equally and should not have any of the words and acts of injustice. 
1. Stimulate the transfer of staff from the results of equal to equal opportunities and strive to create a level playing field. 

For example, Wu Shihong at IBM from a clean start with the people, step by step to the sales clerk to the district person in charge, General Manager of China, what are the reasons for this? In addition to individual efforts, but also said that IBM should be a good corporate culture to a stage of development, that is, everyone has unlimited opportunities for development, as long as there is capacity there will be space for the development of self-implementation, which is to do a lot of companies are not, this system will undoubtedly inspire a great role of the staff. 
2. Inspire the best time to grasp. 
- Takes aim at pre-order incentive the mission to advance incentives. 
- Have Difficulties employees, desire to have strong demand, to give the care and timely encouragement. 
3. Want a fair and accurate incentive, reward 
- Sound, perfect performance appraisal system to ensure appropriate assessment scale, fair and reasonable. 
- Have to overcome there is thinning of the human pro-wind. 
- In reference salary, promotions, awards, etc.评优involve the vital interests of employees on hot issues in order to be fair. 

4. The implementation of Employee Stock Ownership Plan. 
Workers and employees in order to double the capacity of investors, more concerned about the outcome of business operations and improve the initiative. 

Modern human resources management experience and research shows that employees are involved in modern management requirements and aspirations, and create and provide opportunities for all employees is to mobilize them to participate in the management of an effective way to enthusiasm. There is no doubt that very few people participated in the discussions of the act and its own without incentives. Therefore, to allow trade unions to participate in the management of properly, can motivate workers, but also the success of the enterprise to obtain valuable knowledge. Through participation, the formation of trade unions on the enterprise a sense of belonging, identity, self-esteem and can further meet the needs of self-realization. Set up and improve employee participation in management, the rationalization of the proposed system and the Employee Stock Ownership and strengthening leadership at all levels and the exchange of communication and enhance the awareness of staff to participate in ownership. 
5. Honor incentive 
Staff attitude and contribution of labor to honor rewards, such as recognition of the meeting, issued certificate, honor roll, in the company's internal and external publicity on the media reports, home visits condolences, visit sightseeing, convalescence, training out of training, access to recommend honor society, selected stars model, such as class. 

6. Concerned about the incentives 
The staff concerned about work and life, such as the staff set up the birthday table, birthday cards, general manager of the issue of staff, care staff or difficult and presented a small gift sympathy. 
7. Competitive 
The promotion of enterprise among employees, departments compete on an equal footing between the orderly and the survival of the fittest. 

8. The material incentives 
Increase their wages, welfare, insurance, bonuses, incentive houses, daily necessities, wages promotion. 

9. Information incentives 
Enterprises to communicate often, information among employees, the idea of communication, information such as conferences, field release, enterprises reported that the reporting system, the association manager to receive the system date.

2. 想要找一篇关于上市公司高管薪酬激励机制的外文文献及翻译，求大神帮忙找一下。。

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3. 请大家帮我找一篇关于《中小企业会计问题》的外国文献，并且附中文翻译。

　　Starting a small business
　　Accounting - Small Business
　　VCE Accounting
　　What is a service business? List three examples of small service businesses that you know.

　　Define a small business.

　　A small business is a usually owned by one or two owner, these owner manage and controls the business. The business usually consists of 20 or less employees.

　　What is the difference between a sole trader and a partnership? What are two advantages and two disadvantages of a sole trader and a partnership?

　　Sole trader is a business owned by the one owner whereas a partnership is where two or more owners own the business and the share is spread among the owners. The advantages of a partnership includes a greater amount of money being used while can help them to increase the quality of services and goods. The flexibility of having one owner and therefore it gives the other owners the chance to take time off, so that he or she won’t have to worry about his or her business as there are other owner helping to look after the business, also the workload is spread.
　　The letter Pty Ltd stands for Proprietary Limited, this means that the business is a private company. Starting a small business have many advantages and disadvantages. Some advantages included having full control of the company with mean that your are able to make your own decisions without having to go through the whole process of having to go though lots of people before making the decision. It is also easier to start with a much lower cost. Disadvantages includes the lack of skills and experiences, a risk of failure as ypou have no idea if the business will be successful.

　　Some disadvantages included unlimited liabilities, which can cause company failure. Many disagreements concerning the running of the business.

　　The advantages of sole trader included the ability to make your own decisions and therefore giving you all the control and decision-making. This also limits the liabilities. Disadvantages includes the huge amount of responsibilities which the owner holds this enable the owner to have too much flexibility.

　　Expert PC Repairs Pty Ltd is a local small business that repairs computers. What do the letters Pty Ltd tell you about the business? What are two advantages and two disadvantages of starting your small business as a company?

　　A service business is where you pay and in exchange they provide you with business. Some examples of service business includes hair dressers, lawyers and electricians.

　　What is a trading business? List three examples of small trading businesses that you know.

　　A trading business is where you pay money in exchange you receive goods.

　　Some example of small trading business includes, milk bars, clothing shops and florist.

　　What is an e-commerce business? List three examples of e-commerce businesses that you know.

　　An e-commerce business is where the trading is done on the internet where you pay by card and receive good. Some
　　Some examples includes, Amazon.com, CDS and DVDs, also Danoz Direct.

　　Check your knowledge – service and trading businesses.

　　Trading: DVDs for sale on the internet, butcher, video rental, newsagent, bakery, school canteen, milk bars, mobile phone dealer, book shop.

　　Service: lawyer, dentist, cleaning business, local bus company, gardener, doctor, tutoring, sporting coach.

　　What does starting a business from scratch mean? In your own words explain a different advantage and disadvantage.

　　Starting a business from scratch means that you start off from nothing, you can develop the business the way you are able to develop your own image and reputation.

　　Advantages includes having the ability to start the business at your own pace as well, you’re also free to develop your own image as well as reputation.

　　Disadvantages are the capability of a business failure and you have no idea if this business is going to succeed.

　　What does buying an existing business mean? In your own words explain a different advantage and disadvantage.

　　Buying a existing business means buying a business which someone else had previously owned ran.

　　Some advantages includes having the business in a good location as well you’re able to know how successful the business have being.

　　However having this could also be a disadvantage as the old customers don’t really know you and are not sure if they should continue with the business. Sometimes this business may also have a bad reputation which may cause limited customers as they don’t know what you’re like when running a business.

　　What does buying a franchise business mean? In your own words explain a different advantage and disadvantage.

　　Buying a franchise means that your buying business’s name as well as they method of doing things and also their reputation and images.

　　Advantage of a franchise business includes the image the business has already set to the market and is very successful. Not only did you pay for the business you also pay for advertisement, which means you don’t have to worry about having to plan your own ads.

　　Disadvantage is not having the rights to change what you sell and the way you do business.

　　What do you think are the main advantages of buying a McDonalds franchise?

　　The advantages of buying a McDonalds business are the fame which McDonalds restaurants have already spread around the world everyone knows McDonalds therefore you don’t have to worry about your business not succeeding due to the limited amount of people knowing what you are. By buying the McDonalds franchise you’re eligible to all the ads and promotion for the company.

　　What do you think are the main advantages of buying a Video Ezy franchise?

　　Buying a Video Ezy franchise allows you to have your own territory, which means that you’re the only one of the kind in this area, this will bring better business.

　　What are the benefits of owning a video rental business that you:

　　Start from scratch: You are free free to develop your own idea and management.

　　Bought as an existing business: It’s in a good location as well as knowing that the business is should be successful.

　　Bought as a franchise: Having your own territory set for you in that area. All the ads are done for you.

　　Check your knowledge so far – Jim’s Mowing

　　What are the two advantages and disadvantages of buying a Jim’s mowing franchise?

　　Advantages: A well-known business, which gives you, the advantage of knowing that this business has very good chance of doing well. Also Jim’s mowing offers new businesses training so they can receive a good start. Disadvantages: Not having the ability to sell the products that you want to sell and must depend on the what the business. Why would you want to start your business on the Internet?

　　Starting a business on the net can bring your many advantages includes the ability to advertise the business online, this helps to spread the information of your business everywhere. Not only that the cost of managing the business is also cheaper than that of other sorts of advertisements.


　　浅析中小企业会计规范化
　　罗伯特.修斯    阿兰.约瑟
　　[摘 要]中小企业会计核算存在会计核算主体界限不清,企业产权与个人财产界限不
　　清;所有者自身素质及逃避纳税心理,制约会计核算规范化;会计机构设置不符合相关规定;
　　会计核算违规操作等问题,对此,必须采取相关措施,使会计核算规范化。
　　[关键词]中小企业;会计规范化;会计核算
　　中小企业在完善我国市场机制、推动国民经济的发展、增加劳动就业、保持社会稳定等方面发挥着重要的作用。但在发展中也存在着许多问题,特别是会计核算的不规范,是制约中小企业进一步发展的瓶颈。
　　一、中小企业会计核算存在的问题
　　1.会计核算主体界限不清,企业产权与个人财产界限不清。中小企业的经营权与所有权的分离远不如大企业那么明显,尤其中小企业中的民营企业,投资者就是经营者,企业财产与个人家庭财产经常发生相互占用的情况,给会计核算工作带来困难。
　　2.所有者自身的素质低及逃避纳税的心理,制约着中小企业会计核算的规范化。中小企业在经营过程中,为了自身利益,往往有通过逃避纳税的方式增加财富的想法,经营状况不好时,逃避纳税的愿望就更强烈。当外部监管力度不够时,这种现象会普遍存在。
　　3.会计机构的设置不符合相关规定。很多中小企业,特别是民营企业,为了节约核算成本,不按规定设置会计机构。有的企业即使设置了会计机构,也层次不清、分工不明.会计人员的业务素质低下。由于中小企业一般经营品种繁杂、行业各异,经营规模差距较大,所聘用的财务人员素质参差不齐,从而导致了会计核算的不规范在会计人员任用上,小企业最常见的做法是用自己的亲属当出纳,外聘“高手”作兼职会计,这些人员有在税务部门工作的,有国有企业财务管理人员,有会计师事务所的人员等,一般定期来做账。有些中小企业企业管理者也愿意聘请能力强的会计人员做专职会计,但是由于其发展前景及社会上得到人们认识程度较低,再加上较差的工作保障,使得其对优秀会计人员的吸引力不强。会计从业人员资格认定及规范考核的问题也很多,会计无证上岗现象严重,会计主管不具备专业技术资格的现象不胜枚举,会计人员的后续教育培养工作几乎没有进行。
　　5.建账不规范或不依法建账,会计核算常有违规操作。中小企业有些根本不设账,以票代账;或者设账,但账目混乱。还有相当一部分中小企业设两套账或多套账,使会计信息严重失真。在会计核算方面,待摊费用、预提费用不按规定摊提,人为操纵利润,采用倒轧账的方式记账等。有些会计人员知识结构老化与专业知识较低,使得许多理论上完善的会计方法与复杂的会计技术无法实施,或在实施时大打折扣。
　　6.内部会计监督职能没有发挥出来。内部会计监督要求会计人员对本企业内部的经济活动进行会计监督,但是中小企业的管理者常干预会计工作,会计人员受制于管理者或受利益驱使,往往按管理者的意图行事,使会计的监督职能几乎无法挥。
　　7.原始凭证付出成本大,或者难以获得。原始凭证的获取要付出成本,是因为企业在购买商品时要不要发票存在着不同的价格,若要发票,就要加价,价格较高;不要发票价格较低,两者的差价是税款。还有的企业发生费用后无法取得发票,只能用不合法的收据,在上级主管部门摊派的费用中支出。企业只好不做此账,或相互之间调剂票据8.企业内部控制制度不够健全,也阻碍了中小企业会计规范化的发展。由于部分中小企业现有的人员素质和管理水平较低,无法建立健全诸如内部稽核、定额管理、计量验收、成本核算等制度,阻碍了中小企业会计规范化的进程,造成了企业资产流失、浪费严重、经营管理混乱等。
　　二、规范中小企业会计核算的建议
　　1.加强相关法律法规的建设和执行,促进中小企业的全面健康发展。要解决中小企
　　业会计规范化问题,靠一两家企业自我完善和会计人员努力是很难实现的。只有促进中小企业的健康发展,解决企业融资困难,实现科学化管理,克服自身的弱点才能从根本上解决会计规范化的问题。解决这一问题的根本办法就是执行好现有的相关法律法规,并根据经济发展的需要,适时制定、修改有关中小企业的法律法规,这样才能既促进中小企业会计规范化建设,加强中小企业的管理,又能为中小企业的全面发展保驾护航。
　　2.建立与我国中小企业相适应的会计制度。在过去很长一段时间里,国家在制定会计规范体系的过程中,很少考虑到中小企业会计需求与大企业和上市公司的差别,随着中小企业在我国经济发展中的作用越来越重要,会计理论界对中小企业会计规范化问题日趋关注。中小企业会计制度的制订应遵循以下原则:
　　(1)适应中小企业的特点。在会计制度设计中要考虑企业经营管理组织体系的设置,并与此保持一致。由于中小型企业业务量较少,会计核算只能采用集中核算方式,即由会计机构统一办理。部分中小企业交易类型有限,经营活动比较简单,一般只需要简单的数据,没有对数据产生深层次分析的需要,因此应允许一些企业不设会计机构。会计人员一般以2~3人为宜,并指派一人担任财务主管,在职责划分上要注意不相容职责的分离,如出纳、总账与稽核,出纳与总账、明细账的分离等。有些企业的会计工作也可由社会中介 机构代理。中小企业行业涉及面广,会计科目设置上应考虑通用性,针对采用独资和合伙 形式的中小企业所要承担的无限责任,应考虑对会计制度的影响;对于企业财产和个人家 庭支出相互占用的情况,应设置往来账户加以核算;适当放宽凭证的认定以解决中小企 业难以获得合法凭据的问题等。总之,中小企业会计准则的制定一定要充分考虑中小企业的特点。(2)重要性原则,要求提供的信息重点突出。与大型企业相比,会计信息需求者在中小企业中发生了变化。首先,税务部门的纳税管理需求成为最主要的外部需求;其次,投资者的决策需求和管理者的管理需求相统一;最后是银行贷款管理需求,但是此需求因银行提供的贷款很少而相对薄弱。会计信息需求上的变化,决定了中小企业的会计 应着眼于这些企业税务上的需要和内部信息的需求。(3)成本效益原则。会计信息的提是有成本的,企业在提供会计信息的过程中应讲求成本效益原则。(4)简便易行。由于 中小企业业务量小、会计人员素质参差不齐,会计制度设计时应充分考到操作上的简便 易行。
　　加强外部监管力度。从目前我国中小企业的现状来看,靠企业自身约束来规范会 计工作是不现实的,我们应该更多的借助于外部监管,帮助中小企业实现会计规范化。 财政部门首先应指导督促中小企业依《会计基础工作规范》的要求建立健全账簿体 系,发现不符合《会计基础工作规范》要求的,应及时严肃处理;其次,财政部门还应督促中 小企业建立、健全会计内部控制制度和内部核算制度;最后,财政部门还应切实地做好财 务人员的后续教育。税务部门也应改进查核方式,改进税务人员对于中小企业的态度,并 建立税务代理人制度,以增加税务申报速度,减轻税务人员的工作负担,以便全心进行查 核工作。
　　我们相信,只要充分认识到我国中小企业会计规范化进程中存在的问题,并充分考虑 到中小企业在经济发展中的重要性,有关方面齐抓共管、共同努力,定能把这项艰巨的工 作做得更好。

　　觉得怎么样，有5000字吧！！！！累死了

4. 请大家帮我找一篇关于《中小企业融资方式选择》的外国文献，并且附中文翻译。

SMEs in the country's economic and social development that plays an important role in the economic development and social stability of the important pillars in the actual work of financing constraints SME development has become the main obstacle.
In this paper, the status of financing for SMEs, the SME financing analysis factors. SME credit culture that loss, financial management confusion, poor economic returns, lack of credit guarantees, domestic financial industry and the integration of its own loans in the current austerity is the main obstacle to SME financing. Proposed solutions should focus on the current development of small and medium banks, establishing a sound credit guarantee system problems to a fundamental breakthrough in getting loans for SMEs bottlenecks contradictions. At the same time, from the perspective of building their own enterprises make policy recommendations.
中小企业在我国经济和社会发展中具有举足轻重の作用，是经济发展和社会稳定の重要支柱，而在实际工作中，融资难已成为制约中小企业发展の主要障碍。
本文针对中小企业融资难の现状，系统分析了中小企业融资难の主要原因。指出中小企业信用文化の缺失、财务管理混乱、经济效益差、缺乏信用担保、国内金融业自身の整合与贷款紧缩是我国当前中小企业融资の主要障碍。提出当前应重点解决发展中小银行、建立健全信用担保体系等方面问题，以便从根本突破中小企业贷款难の瓶颈矛盾。同时，从企业自身建设の角度提出政策建议。

5. 请大家帮我找一篇关于《责任会计的应用》的外国文献，并且附中文翻译。

Accounting duty to introduce my country accounting for a long time, but in the enterprise has not been widely used. At the Ministry of Finance "Accounting Reform and Development Program," clearly, and deepen fiscal reforms must be "to set up duty as the main form of accounting business accounting management system." Staff from the status quo, therefore, analyze the application of duty to promote the process of accounting problems faced, there is targeted to be resolved, thus speeding up the duty of accounting in the enterprise application, an in-depth implementation of the "Accounting Reform and Development Program," an inevitable requirement. 

First, the responsibility to promote the application of the accounting of the causes of difficult 

1. Stereotypes hindered. Duty because of the application of accounting is not mandatory, the responsibility of accounting at the popularization and application of enterprises rely on business leaders the importance attached to support and accounting staff for their active participation. At present, however, many business leaders are still accustomed to using the experience and subjective judgments to manage the production and operation activities, on the application of responsibility accounting in strengthening internal management, improve the role of cost-effectiveness, lack of adequate understanding and attention. Consider accounting "accounts are the Bank account, to participate in the management are to help" the old concept of leadership in corporate and accounting personnel are still deep-rooted idea, because of accounting personnel still accounts put the most important functions as part of their job, the lack of application of responsibility accounting opportunities and enthusiasm, which to some extent, hinder the popularization and application of responsibility accounting. 

2. Lagging behind the pace of enterprise reform. G our country benefits the deepening of enterprise reform, but many enterprises in the planned economy under the conditions of the formation of the defects have yet to be fundamentally eliminated, seriously troubled accounting duty applications. Its outstanding performance, first, because of the current business relationship between ownership status has not yet fully clear政企不分surviving, enterprise production and operation activity is also affected by the impact of government behavior, corporate decision-making remains a major government departments decided to set up duty enterprise accounting system to be owned by decision-making autonomy, has not yet been fully implemented, will inevitably dampen corporate responsibility accounting system set up the enthusiasm. Two are the production and operation of a wide range of contract responsibility system introduced to promote the enterprise from production type to the operation and management of type, but also resulted in the production and operation of over-concentration of authority in the director of the manager, with responsibility for the accounting system set up the necessary functions of decentralized management system incompatible. Many enterprises are three long-term existence of redundancy deposition, institutional overlap, enterprises and society on the egalitarian distribution of such a phenomenon, is still fundamentally changed, and the responsibility of enterprises set up accounting system, it is necessary to break the old management system, and adjust the rights and interests of the old pattern , in accordance with the duty of accounting requirements, division of responsibilities Center, decomposition duty goal, set up duty assessment system, thus giving rise to a duty to promote the application of accounting in the process of facing many contradictions and one obstacle after another. 

3. Promote the use of improper methods. At the call of the universal implementation driven in some areas ignore the reality, no objective conditions, H-1 to rise to engage in "full bloom", promote the use of one-sided pursuit of progress, blindly following the implementation of pilot projects with the first principles of promotion, the impact of duty promote the use of accounting results and quality. There are some regions in the course of their work, re-promote the use of light to consolidate development, set up duty in the enterprise accounting system, the lack of the necessary supervision and guidance appraisal inspection job, resulting in some companies the responsibility of the accounting application becomes a mere formality, enterprise production and management is still the same old , wearing new shoes take the old path prominent phenomenon. In addition, in some areas through the presentation of the typical experience and advanced mode, for the enterprise to provide a model for the implementation of responsibility accounting and technical methods for speeding up application has played a catalytic role. However, some enterprises in the drawing process, not be able to love and plant a combination of high intelligence, there is mechanically the situation, resulting in responsibility for accounting and internal management of enterprises can not meet, with the result that the role of responsibility accounting difficult to bring into full play. 

4. Financial department did not give full play to the guiding role. "Accounting Law" provides that the Financial Management Department is responsible for directing the accounting work in this region, the popularization and application of accounting duty, should guide the management of the financial sector to become an important element in accounting. In recent years, however, that the new accounting system, the new system and other major reform measures in the enterprise to successfully implement and become guiding the management of the financial accounting department's top priority. The current, rectifying the accounting order, the financial sector has become a long-term and arduous task. These contain many of the Financial Department of Human and energy, so that the financial sector duty to promote the application of the accounting process, which should be difficult to play a guiding role into full play. 

5. The quality of accounting personnel and accounting means to find it difficult to adapt. Responsibility accounting system has the "single-track system" and the "dual track" of points, in order to streamline the current corporate personnel, cost savings, most of them using "single-track system" accounting system, "monorail" system accounting system accounting and emphasize the responsibility of the full integration of financial accounting, in a unified financial accounting courses on the basis of some additional internal accounting subjects, through the two brands, a set of people, accounting for adoption of a set of accounts table to meet the needs of accounting duty. This will certainly increase the workload of accounting personnel and the job more difficult, thus the quality of accounting information and accounting treatment means a higher requirement. However, the current corporate accounting staff responsible for accounting theory and practical knowledge are mostly relatively poor, while many enterprises accounting remains at the stage of manual operation, even if some companies have launched computerized accounting, billing only in the auxiliary primary application stage, the use of electronic computer to predict, control, analysis and other management activities of enterprises are rare. Resulting in many businesses slow output information, it is difficult to adapt to the responsibility of accounting information is sensitive, and effective control, evaluation and timely request, the accounting duty prior prediction, the superiority of things to control it is difficult to play. Quality of accounting personnel and accounting means backward, severely restricts the popularization and application of responsibility accounting. 

6. Distortion of accounting information seriously. Responsibility accounting information required for data derived from the basic accounting, provide an objective real accounting information, accounting should be followed are the basic principles of responsibility accounting is applied and play a role in the foundation. However, in recent years, accounting disorder basic job landslides, a serious distortion of accounting information has become a job in the accounting of the outstanding questions. Apparently accounting disorder, should not get a true accounting information, the duty set up an accounting system is unrealistic, even if reluctantly set up also exists in name only, simply can not accurately reflect the production and control of operating conditions. 

Two, to speed up the responsibility to promote the use of accounting measures 

1. Duty to raise awareness and understanding of accounting. To accelerate the popularization and application of accounting duty is to deepen fiscal reform, and implementing the Ministry of Finance "Accounting Reform and Development Program" requirements, but also strengthen the internal management of enterprises, implementation of enterprise management from extensive to intensive changing demands. Some enterprises view of the current leadership and accounting personnel on duty set up the accounting system the role of insufficient understanding of the status quo, under current conditions, in addition to take the necessary measures to introduce greater responsibility accounting, publicity, more importantly, the departments concerned should make good organization, support, supervision, coordination, inspection work, to encourage enterprises in the use of responsibility accounting process, the daring experiment of innovation, through practice of duty job role of accounting in order to improve business leadership and accounting staff awareness, change Medium idea of "responsibility accounting useless theory" stereotyping, for the popularization and application of accounting duty to remove barriers to understanding. 
  
2. To set up a modern enterprise system as an opportunity to promote the popularization and application of responsibility accounting. Further deepening of enterprise reform, as soon as possible, set up the condition of our country fit the modern enterprise system, promote the use of responsibility accounting are an inevitable requirement. Set up a modern enterprise system, the complete eradication of enterprises in the traditional planned economy under the conditions of the formation of many defects, so that enterprises become truly manage their own business, self-restraint and self-development of commodity producers and operators, so that enterprises that have independent decision-making really power to inspire business owners to do - try to learn the heart and the correct application of duty accounting, strengthen enterprise management, but will also facilitate the enterprises set up with the duty to adapt the accounting system's internal functions of decentralization management system. Therefore, the establishment of modern enterprise system in accounting for the popularization and application of duty with a full range of driving. 

3. Proceeding from reality and rational application. At around the duty to promote the application of the accounting process, should insist that after the first pilot to promote the principle of proceeding from the objective conditions should not be so anxious to engage in a comprehensive way and speed at the same time, it should improve the quality, in accordance with the requirements of high standards and take down-to-earth and effective measures to consolidate and develop the good work, put an end to engage in formalism and going through the motions to cope with the negative situation. Enterprise production and management situation varies, responsibility accounting system must be set up by plants suit, results-oriented and should not engage in copying a model from the business reality, at the conclusion of the enterprise's own management and absorption from the experience of other enterprises on the basis of well-designed its own responsibility accounting system. 

4. Speed up the accounting staff and improve the quality of the pace of Accounting. Strengthening corporate accounting staff in-service training, put the responsibility of the accounting and computerized accounting, accounting staff person satisfied the content of continuing education, and for the popularization and application of accounting duty, to cultivate a large number of mastering the application of duty of Accounting and Computerized Accounting Compound talent, on the one hand, not only accounting personnel to duty as soon as possible basic accounting theory, improve the effectiveness of departure from, but also the responsibility to set up the successful experience of the accounting system as a visual teaching materials, pay attention to cultivate the application of accounting personnel capacity. On the other hand, emphasis on Accounting at work in the financial universal application, it should also speed up the development of computerized accounting management functions, from the current auxiliary account management to participate in the direction of transformation, accounting for the duty to provide more detailed, more accurate and prompt information. 

5. Bring into full play the guiding role of the Financial Department. Throughout the financial sector must promote the use of responsibility accounting and accounting management as an important aspect of job. Financial department must first formulate a pilot project. Enterprises in the region in accordance with the actual situation, formulate a practical plan and select the conditions are ripe for the pilot enterprises, in the accumulation of experience, promote the use of the work carried out step by step. Second counseling training of personnel, finance department may engage experts or have practical work experience of personnel, preparation of simple, practical, user-friendly teaching materials, training of key personnel training courses, but also through training or organization will be the way to visit, guide enterprises to learn from the experience of advanced study. Three are doing a good job guiding the work of supervision, financial sector should set up regular duty of the enterprise accounting system guidance and supervision, there is targeted to help enterprises solve problems in practical work, and urge enterprises to duty in accordance with the accounting system, the division of responsibilities to do a good job centers, decomposition duty goal, set up duty assessment system, etc. to prevent the tendency to engage in formalism and timely summary of enterprises set up at duty accounting lessons. 

6. Continue to intensify efforts to straighten out the accounting work order. At present, all localities to develop and implement the Deputy Prime Minister Zhu Rongji's "pledge" the spirit of the overhaul of accounting work order has been made great achievements, accounting information distortion phenomenon has been checked, should be at grade has been made on the basis of the accounting order to continue to work to rectify depth to ensure that the accounting information to meet the legitimate, true, accurate and complete requirements, so as to promote the use of responsibility accounting to create the conditions.

6. 谁能帮忙找一篇关于中小企业财务创新的外文文献,最后还带中文翻译的..急

内容摘要: 中小企业在国民经济中占有重要的地位, 深入研究中小企业的财务
管理, 具有现实意义。本文通过分析中小企业财务管理中存在的问题, 提出了解决
问题的对策及创新措施。关键词: 中小企业财务管理对策与创新进入21 世纪以来, 我国的中小企业蓬勃的发展, 已成为我国国民经济的“生力军”, 对经济增长和社会发展起到了举足轻重的作用。但中小企业自身也存在一些问题, 其中财务管理方面的问题是一个不容忽视的问题。
一、中小企业财务管理中存在的问题
( 一) 片面追求利润最大化, 过度负债经营
众多中小企业把追求利润最大化作为企业财务管理的目标, 但在实践工作中利润最大化存在以下难以解决的问题: 1、没有考虑利润发生的时间, 没有考虑资金
时间价值; 2、没有反映创造的利润与投入的资本之间的关系, 因而不利于不同资本
规模的企业或同一企业不同期间之间的比较; 3、没有考虑风险因素, 高额利润往
往要承担过大的风险; 4、片面追求利润最大化, 会导致企业短期行为, 如忽视产品
开发、人才开发、技术装备水平和履行社会责任等。企业为了追求利润的最大化, 往往过度负债经营。过度负债是高速成长企业的典型通病, 也是财务危机的根源。中小企业的迅速发展与高速成长战略有着直接关系。高速成长战略必然造成资金短缺,
企业在自有资金不足的情况下, 不可避免地要负债经营。而在经营不利等多种因素
影响下, 债务水平加剧, 造成企业过度负债。在过度负债的情况下, 企业的经营成
本和财务压力就会加大, 支付能力日渐脆弱, 加快了财务危机的爆发, 最终不可避免地走上了倒闭、破产的道路。
( 二) 内部管理水平不高
1.管理模式僵化, 管理观念陈旧一方面, 中小企业典型的管理模式是
所有权与经营权的高度统一, 企业的投资者同时就是经营者, 这种模式给企业的财
务管理带来负面影响。在这些企业中, 企业领导者集权、家族化管理现象严重, 管
理极不科学。另一方面, 企业管理者的管理能力低、管理素质差、管理思想落后、缺乏现代财务管理观念, 失去了财务管理本身应有的重要地位和作用。
2.财务管理环节脱节, 使企业财务管
理失衡企业的财务管理环节主要有财务预测、财务决策、财务预算、财务控制和财务分析等五大环节。但在很多中小企业中,仅仅只进行了简单的财务核算工作, 而对于运用科学的财务预测手段、进行科学的财务决策、预算和控制、并进行详尽有效
的财务分析知之甚少, 从而使财务管理内容单一、管理脱节, 不能有效地发挥财务
管理的多方面作用, 降低了企业管理水平。
3.财务管理体制不健全, 财务控制薄弱
集中表现在: 对现金管理不严, 造成大量现金闲置, 未参加生产周转或过量购
置不动产, 使得经营急需资金不足; 应收账款周转缓慢, 造成资金回收困难; 存货控制薄弱, 造成资金呆滞, 周转失灵; 重钱不重物, 对原材料等管理不到位, 资产流失浪费严重; 只关注现金流, 认为有资金周转就足够, 没有对收入、成本、利进行分析, 缺乏大局观。
( 三) 内部控制不力, 监控体系不健全大部分中小企业未能建立一整套健
全、完善而科学的监控体系, 企业监督和控制主要靠“人盯人”办法, 亲属、亲信控制, 管人原则不是靠制度进行考核和评价, 而是靠老板的“信任与否”。中小企业如此忽视内控, 原因有以下两方面: 一是中小企业由于“家长制”问题比较严重, 经营者对内控制度认识不足。有的会计人员无从业资格证书, 仅凭与经营者密切的亲属关系就可上岗, 有的会计人员财务管理极不规范, 仅仅符合经营者的个人要求,资金管理账目非常混乱, 更有甚者徇私舞弊, 既管钱又管账还做假账。另外, 很多中小企业尚未建立内部审计机构, 财务不公开, 股东会、监控会、职代会的监督也流于形式。二是考虑到内部控制经费的代价。中小企业内部控制系统的缺乏带来了许多问题, 不仅明显地增加了欺诈和盗窃行为发生的机会, 而且也增加了依据不确
切、不及时的财务信息做出不良决策的机会。
( 四) 融资困难, 投资盲目
1.资金缺口大, 融资困难一是融资渠道相对有限。中小企业在金融市场中得到的资金与其在国民经济中所占的比重是极不相称的, 相当程度上仅仅依赖于其内部资金, 导致中小企业资金严重不足。二是融资成本高, 风险大造成中小企业信用等级低, 资信相对较差。中小企业由于规模小, 业务比较单一, 资金投入量大, 抵御风险能力差, 银行难免对其存在“惜贷”、“慎贷”的行为。正是中小企业自身的这种特点阻碍了银行对其信用等级评估。三是国有商业银行的信贷营销观念仍很淡薄。国有商业银行长期以来形成的信贷门槛高的现象仍没得到根本的好转, 对于信用程度和资信等级均不高的中小企业群体的贷款不够热心, 并且对中小企业的信贷需求审批手续也较烦杂, 审查也格外严格。除此之外, 银行没有创造出适合中小企业的金融工具。中小企业有许多短期的金融货物, 如发票、应收账款等, 但银行并未加以利用。
2.投资能力弱, 随意性大一是中小企业投资所需资金短缺。银行和其他金融机构是中小企业资金的主要来源, 但中小企业吸引金融机构的投资或借款比较困难, 并且银行对中小企业贷款, 由于高风险而提高贷款利率, 增加了中小企业融资的成本。二是追求短期目标。由于自身规模较小, 贷款投资所占的比例较大, 所面临的风险也更大, 所以总想尽快收回投资, 很少考虑扩展自身规模。三是投资盲目性大, 投资方向难以把握, 致使投资难以收回。二、加强中小企业财务管
理的对策
( 一) 转变理财观念, 提升财务管理层
1.树立人本化理财观念企业的每项财务活动都是由人发起、操作和管理的。其成效如何主要取决于人的智慧和努力程度。因此, 在财务管理中要树立“以人为本”的思想, 理解人、尊重人, 规范财务人员的行为, 建立责、权、利相结合的财务运行机制, 强化对人的激励和约束, 充分调动人们科学理财的积极性。2.树立风险理财观念在现代市场经济中, 由于市场机制的作用, 任何一个市场主体的利益都具有不确定性, 存在蒙受一定经济损失的可能。而在知识经济时代, 企业面临的风险将会更大。在财务管理中要树立风险观念, 善于对环境变化带来的不确定因素进行科
学预测, 有预见地采取各种防范措施, 使可能遭受的损失降到最低限度, 提高抵御
风险的能力, 防范于未然。3.全面提升财务管理的层次我国中小企业目前在财务管理工作中, 企业筹资和投资、企业资本结构、财务风险控制以及财务分析等所占比例较低,企业财务管理工作层次较低, 不能从大局上把握。因此, 必须全面提升企业的财务管理层次。第一, 拓展财务管理内容。第二, 更新财务管理方法。第三, 改善财务管理手段。( 二) 加强资金管理, 强化财务控制1.加强资金管理, 并将其落实到企业内部各职能部门( 1) 资金筹集和资金运用相结合。在进行资金运用决策时, 既要做投资决策,也要做相应的筹资决策, 并且注重有效使用资金, 确保资金增值, 提高自身的积累,以求取得尽可能高的经济效益。( 2) 把加强资金管理作为推行现代企业制度的重要内容, 落实到企业内部各个职能部门。加强资金管理不单是财务部门的职责, 而且关系到企业各个部门。例如,在财务部门, 应加强现金流量预算控制,
对日常现金流量进行动态监控, 加强应收账款控制等; 在保管部, 应加强实物资产
的控制, 保证资产安全、完整; 在生产销售部门, 应加强成本控制, 从原材料的采购到产品的最终销售都要采取有效的成本控制方法, 确定最有利于提高效益的成本
控制方法。2.建立健全中小企业内部控制制度
( 1) 严把会计人员关, 不断提高业务水准。一是会计人员要持证上岗, 被委任
会计领导岗位的人员, 必须具有相应的职务任职资格。二是对会计人员要经常进行
职业道德、业务技能教育和培训, 提高职业素养。对会计人员中有与企业经营者有
密切亲属关系的应予回避, 改变家族模式, 注重选择“异己”。( 2) 完善财务管理制度, 进一步规范会计工作秩序。主要包括: 一是不相容职务分离制度。合理设置财务会计及相关工作岗位, 明确职责权限, 形成相互制约机制, 做到账、钱、物分人管理。二是授权批准控制制度。明确财务会计及相关人员的授权批准的范围、权限、程序、责任等内容, 在授权范围内行使职权和承担责任。三是会计系统控制制度。包括企业的核算流程、会计工作规程、会计人员岗位责任制、财务会计部门职责、会计档案管理制
度等。
( 3) 强化企业审计监督职能, 充分发挥监督机构作用。要使内控制度贯穿于企
业财务活动始终, 除了建立内审机构外,要充分发挥董事会、监事会、股东会、职代
会的监督作用。凡企业内部的重大决策,如计划目标、成本预算、利润指标等等, 都
应提交审议。企业内审机构, 应对财务收支、费用成本、经营效益和税后利润分配
等, 实行定期审查监督。尤其要重视对企业财务管理基础工作的检查考核, 应从原
始凭证、会计分录、科目应用、账册设置以及财务收支等方面进行。通过科学严密的监督检查, 实施对会计的再监督, 做到有法必依、执法必严、违法必究。此外, 在建立内部审计制度时, 要坚持内部审计机构与财务机构分别独立的原则, 同时要保证内审人员独立于被审计部门, 只有这样才能更好地实施会计的再监督作用。