浅谈经济全球化浪潮下对财务管理的影响.doc

浅谈经济全球化浪潮下对财务管理的影响Introduction to economic globalization under the influence on financial management 经济全球化进程逐步加快，成为世界经济发展的主流。我国企业在21世纪初面临的最重大的经济环境变化就是我国正式加入了WTO，它标志着我国经济将进一步融入世界经济大潮之中。在这种情况下，企业只有不断创造出自己的核心竞争力，才有可能在激烈的国际竞争中生存并发展下去。加强企业财务管理，提高财务管理水平，对增强企业核心竞争力具有十分重要的作用。人世对企业财务管理也将产生重要的影响。Economic globalization to speed up the step by step, become the mainstream of world economic development. Our country enterprise in the 21st century facing the most significant changes in economic environment is China formally joined the WTO, it marked the our country economy will be further integrated into the tide of world economy. In this case, the enterprise only by constantly create their own core competitiveness, is likely to survive in the fierce international competition and development. Strengthen enterprise financial management, improve the level of financial management, to enhance enterprise core competitive ability has the very vital role. The world will have important effect on enterprise financial management also. 金融市场变化对财务的影响。在经济全球化浪潮中，对财务管理有着直接影响的是金融全球化。加入WTO后，我国将逐步放松外资金融机构准入的范围和区域限制，随着越来越多的外资金融机构进入我国，必将对我国的金融市场、企业的筹资和投资产生极大的影响。金融市场规模的扩大、资金供给的增加和金融工具的不断创新，为我国企业筹资、投资和规避风险提供了多种可供选择的组合方式。金融创新丰富了金融工具品种，拓展了金融服务范围，同时也派生出利率风险、汇率风险和表外风险等新的风险，使金融风险进一步加大。如何规避风险，将成为人世后企业财务管理面临的重要课题之一。Of the financial impact of changes in financial markets. In the economic globalization, have a direct impact on financial management of financial globalization. After Chinas accession to the WTO, China will gradually loosen the scope and area of foreign-funded financial institutions access restrictions, as more and more foreign financial institutions to enter China, will certainly to our countrys financial markets, corporate financing and investment produced great impact. The expansion of financial markets, the increase in the money supply and financial tool innovation, financing for our country enterprise avoid risk, investment, and provides a variety of combinations to choose from. Financial innovation enriches the varieties of financial instruments, and expand the range of financial services, but also derive interest rate risk, exchange rate risk and off-balance-sheet risks such as new risks, financial risk increase. How to avoid risk, will become the world after one of the important topic for the enterprise financial management. 经济结构变化对财务的影响。人世将进一步推动我国经济结构的调整。一方面，加入WTO后，我国的产品可以在WTO的成员国(或地区)中享有多边的、无条件的最惠国待遇，这无疑将使我国企业增加跨国经营活动，从而对企业跨国财务管理提出了更高的要求；另一方面，人世将对我国原有的一些受保护的部门及资本、技术密集型部门产生较大冲击，而一些具有相对优势的劳动密集型产业以及已形成规模经济且技术成熟的部门则将从中受益，这必将影响到我国企业资金运动的方向及规模。企业内部重构时的资产剥离、并购时的资本运作、破产时的权益清算等，都将成为财务理论研究的重要课题。Of the financial impact of changes in economic structure. The world will further promote the adjustment of the economic structure in China. On the one hand, after joining the WTO, our countrys products can be in the WTO member countries (or regions) enjoy the multilateral, unconditional most-favoured-nation treatment, it will no doubt increase the our country enterprise multinational business activities, and multinational financial management put forward higher request to the enterprise; , on the other hand, the world will be original some of our country protected sector a larger impact, capital and technology intensive department, and some have the comparative advantage of labor-intensive industries, and has formed mature economies of scale and technology sector will benefit from it, this will affect the enterprise capital movement direction and scale of our country. Enterprise internal reconstruction of assets, merger and acquisition of the rights and interests of capital operation, bankruptcy liquidation etc., all will become the important subject of financial theory research. 人才环境变化对财务的影响。加入WTO后，企业人力资源竞争将更加激烈，国内企业如何留住优秀人才，甚至吸引国外管理人才流人，将成为企业财务管理的重要课题。在企业经营国际化的进程中，高级财务管理人员不但要精通会计、审计、财务管理理论与方法，了解相关的法律法规，熟悉企业经营管理的全过程，熟练掌握外语和计算机知识，而且必须具有全局观念和组织协调能力，有敏锐的洞察力、开放性思维和创新意识。目前，我国财务管理人员还远不能达到这样的要求，提高人员素质将成为财务管理的重要任务。Personnel changes of financial environment. After accession to the WTO, the enterprise human resources will be more fierce competition, domestic enterprises how to retain talent, even attract foreign management personnel, will become the important topic of enterprise financial management. In the process of internationalization of enterprise management, senior financial management personnel not only to master accounting, auditing, financial management theory and method, understand the relevant laws and regulations, familiar with the whole process of enterprise management, fluent in foreign languages and computer knowledge, but also must have a global idea and organization and coordination ability, have a keen insight, open-mindedness and innovation consciousness. At present, the financial management personnel is far can not meet such requirements, improve the personnel quality will become an important task of financial management. 知识经济使传统以物质形式的资本为主要内容的配置结构改变为以知识资本为主的配置结构。为适应知识经济时代的要求，财务管理理论必将拓展出全新的领域，表现出与传统财务管理完全不同的新特征。Knowledge economy makes the traditional material in the form of capital as the main content of the configuration of the structure change the configuration structure to give priority to with intellectual capital. In order to adapt to the requirements of the knowledge economy era, is bound to develop from the realm of new financial management theory, show totally different from the traditional financial management of the new features. 无形资产管理将成为财务管理的重点。知识经济使技术成为企业生产要素的核心，专有技术、专利权、商标、商誉和信息等以知识为基础的无形资产对经济增长起着决定性作用。据统计，在经济发达国家，科学技术在经济增长中的贡献率已高达6080。无形资产在企业总资产中所占的比重越来越大，它对企业未来现金流量的影响不容忽视。因此，无形资产管理必将成为企业财务管理的重要内容。The intangible asset management will become the focus of financial management. Knowledge economy makes the technology at the core of enterprise production factors, proprietary technology, patents, trademarks, goodwill, and information, etc. Based on the knowledge of intangible assets play a decisive role on economic growth. According to statistics, in the economic developed countries, the contribution rate of science and technology in economic growth has been as high as 60% 80%. Intangible assets in the proportion of total assets of the enterprise is more and more big, its influence on the enterprise future cash flow cannot be neglected. Therefore, intangible asset management will become the important content of enterprise financial management. 2010年读书节活动方案一、 活动目的：书是人类的朋友，书是人类进步的阶梯！为了拓宽学生的知识面，通过开展“和书交朋友，遨游知识大海洋”系列读书活动，激发学生读书的兴趣，让每一个学生都想读书、爱读书、会读书，从小养成热爱书籍，博览群书的好习惯，并在读书实践活动中陶冶情操，获取真知，树立理想！ 二、活动目标： 1、通过活动，建立起以学校班级、个人为主的班级图书角和个人小书库。 2、通过活动，在校园内形成热爱读书的良好风气。 3、通过活动，使学生养成博览群书的好习惯。4、通过活动，促进学生知识更新、思维活跃、综合实践能力的提高。 三、活动实施的计划 1、 做好读书登记簿 （1） 每个学生结合实际，准备一本读书登记簿，具体格式可让学生根据自己喜好来设计、装饰，使其生动活泼、各具特色，其中要有读书的内容、容量、实现时间、好词佳句集锦、心得体会等栏目，高年级可适当作读书笔记。 （2） 每个班级结合学生的计划和班级实际情况，也制定出相应的班级读书目标和读书成长规划书，其中要有措施、有保障、有效果、有考评，简洁明了，易于操作。 （3）中队会组织一次“读书交流会”展示同学们的读书登记簿并做出相应评价。 2、 举办读书展览： 各班级定期举办“读书博览会”，以“名人名言”、格言、谚语、经典名句、“书海拾贝”、“我最喜欢的”、“好书推荐”等形式，向同学们介绍看过的新书、好书、及书中的部分内容交流自己在读书活动中的心得体会,在班级中形成良好的读书氛围。 3、 出读书小报：