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1、中英文資料財務(wù)管理系統(tǒng)中英文資料外文翻譯文獻AFinancialControlSystemthatFocusesonImprovementandSuccessOfcourse,wearenotsayingthatbusinessesshouldignoreprudentcontrolsovertheircashdrawer.Thepointisthatfocusingonsmallcomponentswhilenotknowinghowmuchcashistiedupinreceivablesdoesnotrepresentacontrolsystemthatrecog
2、nizesprioritiesandrisk.Focusingsolelyontheroteandmundanedoeslittletoimproveyouroverallfinancialperformance.Financialcontrolsystemsshouldn’tjustbeaboutcompliance,theyshouldbeaboutcontinuallyimprovingkeyaspectsofthefinancialoperationsuchas:·Regularlyreviewingandimprovingtheoverallcapitalst
3、ructure.·UsingacapitalplantominimizethecostofcapitalwhilestrengtheningtheDebt/Equityposition.·Managingworkingcapitalsoexcessiveinventoriesandreceivablesdonotsapfinancialresources.·Ensuringpropercalculationsandscenariosareexploredwhilemakingdebt/investmentorleasingdecisions.·Maximizingret
4、urnswhileminimizingcostsforcashandmerchantaccounts.Acontrolsystemofwell-definedprocessesisnotonlyaboutcontrolorcompliance,itisalsoaboutconsistentlystrivingtodoalittlebetter.Controlsystemsthataredesignedonlytoachievecompliancearedoingthebareminimum,andtheyrepresentamissedopportunitytogain
5、improvementandacompetitiveedge.Andthatshouldbeenoughreasonforanysizeandtypeofcompanytothinkaboutusingacontinualimprovingprocessapproachtocreatingafinancialinternalcontrolsystem.Soxisnice;butcontinualimprovementisbetterforeveryone.FinancialcontrolofprojectsPurpose:中英文資料Establishedandeffec
6、tivecostcontrolsystemsandprocedures,understoodandadoptedbyallmembersoftheprojectteam,entaillesseffortthan‘crisismanagement’andwillreleasemanagementefforttootherareasoftheproject.Fitnessforpurposechecklist:·Theprimeobjectiveofthegovernment’sprocurementpolicyistoachievebestVFM.·Toexercisef
7、inancial/costcontrol,projectsponsorsneedtoreviewandactonthebestandmostappropriatecostinformation.Thismeansthattheyshouldreceiveregular,consistentandaccuratecostreportsthatarebothcomprehensiveindetailandpresentedinamannerthatpermitseasyunderstandingofbothstatusandtrends.Re