財務論文摘要(中英)

內容摘要：財務管理是指在一定的整體目標下，關于資產的購置,資本的融通和經營

中現金流量,以及利潤分配的管理。本文通過查閱財務管理、會計基礎等相關文獻，

采用統計分析法、案例分析的方法，結合了河南新野紡織股份有限公司的具體運營

以及相關數據，分析了其財務管理的現狀及存在投資能力不高、人員素質低、管理

模式僵化等問題，提出了建立現代企業制度，引進專業人才，提高投資水平等對策。

Abstract: financial management refers to the acquisition of asts,

circulation of capital, as well as the management of cash flow and

distribution of profits.

This article, referring to related documents of financial management

and accounting basis and using methods of statistical analysis and

ca analysis to combine the detailed operation mode of the Henan

Xinye Textile Holding Co. Ltd and its relevant data, analyzes the

prent situation of financial management and existing problems,

such as low investment ability is not high personnel quality low

investment ability, unqualified personnel and rigid management mode.

It also put forward Countermeasures and suggestions of building the

modern enterpri system and Introducing Professional Talents and

improving the level of investment.

隨著市場經濟的日益深入，企業要在競爭中生存，必須增強經濟實力。實施適度負

債經營策略有利于企業規避籌資風險，有利于實現企業價值最大化的財務管理目標。

本文從我國負債經營的現狀出發，分析了企業負債率水平偏高，不能合理確定企業

發債經營的尺度，負債結構不合理等問題,并建議企業正確樹立風險意識，建立有效

的風險防范機制，確定適度的負債數額，制定負債財務計劃，防止企業過度負債，

保持盈利能力。

Along with market economy increasingly deepening, the enterpris

have to enhance its economic strength to survive in the competition.

Implementing moderately the ‘operating on liability’ strategy not only

can help enterpri avoid fundraising risks, but also is beneficial to

realize financial management target which can lead to the maximized

enterpri’s value. This article, starting from the prent situation of

the operating on liability of our country, analys a lot of problems,

such as, the enterpri’s higher debts rate, not being able to

determine the scale of debts the enterpri should carry on and the

unreasonable debt structure, and also gives some suggestions as the

enterpri’s establishing risk consciousness, building the effective risk

prevention mechanism, determining the moderate amount of debt,

making up liabilities financial plan to prevent enterpri excessive

debt and maintain profitability of the enterpri.