【正文】 了封閉的“局域”系統(tǒng)，實(shí)現(xiàn)企業(yè)信息的實(shí)時(shí)對(duì)外開放。 ，即對(duì)上兩項(xiàng)數(shù)額進(jìn)行比較，確定其差額，以實(shí)現(xiàn)例外情況。 (Agency Theory) 代理理論是研究不同籌資方式和不同資本結(jié)構(gòu)下代理成本的高低，以及如何降低代理成本提高 公司價(jià)值 .理論主要貢獻(xiàn)者有 詹森 和麥科林。 (Option Pricing Model) 期權(quán)定價(jià)理論是有關(guān)期權(quán) (股票期權(quán)，外匯期權(quán)， 股票指數(shù)期權(quán) ，可轉(zhuǎn)換債券， 可轉(zhuǎn)換優(yōu)先股 ，認(rèn)股權(quán)證等 )的價(jià)值或 理論價(jià)格 確定的理論。 1958 年 莫迪 利安尼和米勒的研究結(jié)論是 :在完善和有效率的金融市場(chǎng)上， 企業(yè)價(jià)值 與資本結(jié)構(gòu)和股利政策無(wú)關(guān)—— MM 理論。長(zhǎng)松咨詢根據(jù)企業(yè)的實(shí)際情況和市場(chǎng)需要，采取財(cái)務(wù)管理、信息管理等多種方法，注重企業(yè)經(jīng)濟(jì)的預(yù)測(cè)、測(cè)算、平衡等，求得管理方法與企業(yè)需求的結(jié)合。因此，企業(yè)在其財(cái)務(wù)決策中日益重視財(cái)務(wù)風(fēng)險(xiǎn)的評(píng)估和規(guī)避，其結(jié)果，效用理論、線性規(guī)劃、對(duì)策論、概率分 布、模擬技術(shù)等數(shù)量方法在財(cái)務(wù)管理工作中的應(yīng)用與日俱增。 70 年代末和 80 年 代初期，西方世界普遍遭遇了曠日持久的 通貨膨脹 。每一個(gè)部門都會(huì)通過(guò) 資金的使用與 財(cái)務(wù)部 門發(fā)生聯(lián)系。它還具有很強(qiáng)的綜合性。s financial management, financial management, family Financial management features: it is a valuebased management major use of funds, cost, revenue, profit and other value indicators, the use of financial forecasting, financial decision making, financial operations, financial control, financial analysis and other means to anize the enterprise value of the formation, implementation and distribution. It also has a strong and prehensive. Production and operation activities, the plexity of the decision must include a wide range of enterprise content management, such as production management, technology management, labor and personnel management, facilities management, sales management, financial management. Work are interrelated, closely with, and while there are scientific division of labor, have their own characteristics. Financial management features of the following aspects: management is a prehensive management, business management in the division of labor, separation of powers in the process formed a series of professional management, and some focus on the use of value management, and some focus on value management, and some focus on the elements of the management of labor, and some focus on information management. Social and economic development, financial management requirements of the main value is to use the form on the implementation of operations management. aspects of financial management and has extensive business ties in the enterprise, all activities related to capital expenditure, with the financial management. In fact, the various departments within the enterprise funds do not have contact with the phenomenon is rare. Accordingly, the financial management of the tentacles, and often stretch to every corner of business. Each department will be through the use of funds into contact with the financial sector. Each department should also use the funds in a reasonable, acceptable to save capital expenditures and other aspects of the financial sector guidance, subject to the constraints of the financial system, in order to ensure the economic efficiency of enterprises. management can quickly reflect the operating conditions of produc tion in business management, decisionmaking is appropriate, management is reasonable, whether the technology is advanced, production and marketing is smooth, the enterprise can quickly be reflected in financial indicators. About financial management originated in the late 15th and early 16th century. The Western capitalist society is in the embryonic period, the Mediterranean coast, many mercial cities in the shares of business anizations from the public, shares of the shareholders merchants, kings, 大連交通大學(xué)信息工程 學(xué)院 2021 屆本科生畢業(yè)設(shè)計(jì)（論文）外文翻譯 6 ministers and members of the shares the objective of economic development for panies a reasonable forecast capital requirements, effectively raising capital. However, when the business is not large capital requirements, financing channels and relatively simple means of financing, corporate financing is only attached to the business management and financial management have not formed an independent career, this situation continued until 19 turn of the 20th century. The late 1970s, the deepening financial management into a new period of development, and toward the international, precision, puterized, workoriented development. The late 1970s and early 1980s, the Western world generally face a protracted inflation. Lead to largescale funds used continuous rapid rise in inflation, financing costs as interest rates rise, devaluation of securities, corporate financing more difficult, the pany inflated profits, capital loss seriously. Serious inflation to the financial management of a series of unprecedented problems, so this period of financial management, the main task is to deal with inflation. Inflation, financial management became a hot issue. Since the late 1980s, foreign trade financing, foreign exchange risk management, international transfer pricing issues, international investment analysis, performance evaluation and other multinational financial, financial management, to bee a hot research, and resulting in a new branch of finance International financial management. International Financial Management branch of modern finance. In the late 1980s, Latin America, Africa and Southeast Asia into a heavy debt crisis in developing countries, former Soviet Union and Eastern European countries political instability, economic verge of collapse, the . experienced a trade deficit and budget deficit, trade protectionism once prevailed. This series of events led to the international financial market turmoil, the investment and financing environment, enterprises are facing a high degree of uncertainty. Therefore, the enterprises in their financial decisionmaking in the increasing emphasis on financial risk assessment and avoidance, the result, utility theory, linear programming, game theory, probability distributions, simulation techniques and other quantitative methods in financial management in the application of increasing. Financial risks and financial forecasting, quantitative decisionmaking has been attached. With mathematical methods, applied statistics, optimization theory and puter and other advanced methods and tools in the