【正文】 型企業(yè)財務(wù)管理模式的問題研究，主要得出以下結(jié)論： 1）財務(wù)管理模式是指管理者在一定財務(wù)管理思想的指導(dǎo)下，對企業(yè)財務(wù)管理目標(biāo)、財務(wù)管理對象和財務(wù)管理方法進(jìn)行整合以推動財務(wù)管理活動有效、合理運(yùn)行的一種管理狀態(tài)。財務(wù)管理模式主要由財務(wù)管理理念模式、財務(wù)管理目標(biāo)模式、財務(wù)關(guān)系模式、財務(wù)權(quán)責(zé)模式、財務(wù)運(yùn)行模式五個子模式構(gòu)成。其中財務(wù)運(yùn)行模式又包括財務(wù)組織機(jī)構(gòu)的設(shè)置、財務(wù) 信息溝通機(jī)制、財務(wù)管理與控制機(jī)制、財務(wù)激勵機(jī)制。 2）對財務(wù)管理模式進(jìn)行設(shè)計選擇時應(yīng)遵循的原則主要有，科學(xué)性、連續(xù)性、完整性、新穎性和超前性的一般原則，和經(jīng)濟(jì)性、開放性、集權(quán)性的針對我國大中型企業(yè)的特有原則。這樣選擇的財務(wù)管理模式才更能符合我國大中型企業(yè)的實(shí)際需要，更有利于我國大中型企業(yè)的長遠(yuǎn)發(fā)展。 3）財務(wù)管理模式受企業(yè)內(nèi)外環(huán)境的影響，因此，選擇時要考慮環(huán)境因素。研究理財環(huán)境，弄清企業(yè)財務(wù)管理模式所處環(huán)境的現(xiàn)實(shí)狀況和發(fā)展趨勢，把握開展財務(wù)活動的有利條件和不利條件，為企業(yè)的財務(wù)決策提供充分可靠的依據(jù)，并提出 相應(yīng)對策，提高財務(wù)工作對環(huán)境的適應(yīng)能力和利用能力，實(shí)現(xiàn)企業(yè)的理財目標(biāo)均有非常重要的作用。 4）我國大中型企業(yè)的財務(wù)管理模式存在很多問題，對其進(jìn)行調(diào)整時應(yīng)從財務(wù)管理模式的內(nèi)容入手，根據(jù)自己的經(jīng)營特點(diǎn)，建立符合自身發(fā)展的財務(wù)管理模式，同時應(yīng)根據(jù)經(jīng)營戰(zhàn)略的變化不斷調(diào)整，充分發(fā)揮大中型企業(yè)經(jīng)營靈活的特點(diǎn)。 本文對我國大中型企業(yè)財務(wù)管理模式存在問題和完善建議的分析探討還不夠具體，有待在今后的學(xué)習(xí)工作中做進(jìn)一步研究。 此外，鑒于本人學(xué)識、能力有限，對本文內(nèi)容的認(rèn)識仍有很多不足之處，在寫作過程中難免疏漏，敬請各位老師、專 家和學(xué)者批評指正。 致謝 19 致 謝 本論文是在劉韜老師的悉心教誨和耐心指導(dǎo)下完成的。劉韜老師對初稿進(jìn)行了詳盡的修改，大到論文結(jié)構(gòu)，小到標(biāo)點(diǎn)符號，他都一一進(jìn)行了批示。其認(rèn)真負(fù)責(zé)的態(tài)度、嚴(yán)謹(jǐn)端正的治學(xué)風(fēng)范，令人心折。本文正是在綜合了劉老師的大量寶貴意見后，才最終成型。在此，對他表示深深地敬仰和感謝。 感謝我的同學(xué)，尤其是舍友。他們不僅為我提供了一些很寶貴的信息，而且在寫論文時不斷的對我進(jìn)行鼓勵。四年時光，倏忽而逝。至炎炎六月，大家將各奔東西。四年來，他們對我的幫助，我將銘記在心。希望大家都有 一個美好的前程！ 我還要感謝我的父母。他們雖不能對我的學(xué)業(yè)進(jìn)行指導(dǎo)，但是在生活上無微不至的關(guān)心我、照顧我，數(shù)十年如一日，讓我能夠安心的學(xué)習(xí)和研究。 最后，向本文所引用文獻(xiàn)的全部作者表示感謝！ 西安交通大學(xué)城市學(xué)院本科生畢業(yè)設(shè)計（論文） 20 參考文獻(xiàn) 1）任榮 .美日韓企業(yè)集團(tuán)財務(wù)管理模式及借鑒 [J].陜西會計， 2021(6) 2）楊睿 .淺析企業(yè)集團(tuán)財務(wù)管理目標(biāo)與財務(wù)管理模式 [J].交通財會， 2021(9) 3）湯谷良 ,林長泉 .打造 VBM 框架下價值型財務(wù)管理模式 [J].會計研究，2021(12) 4）弓鋒偉 ,劉青紅 .高新技術(shù)企業(yè)財務(wù)管理模式探索 [J].生 產(chǎn)力研究，2021(11) 5）汪濤 .跨國公司集中式財務(wù)管理模式及其實(shí)施的研究 [D].蘇州：蘇州大學(xué)，2021 6）田小剛 .資產(chǎn)一體化下國有企業(yè)集團(tuán)財務(wù)管理模式研究 [D].西南財經(jīng)大學(xué)， 2021 7）婁文輝 .我國大型企業(yè)集團(tuán)財務(wù)管理模式優(yōu)化研究 [D].河南：河南大學(xué)，2021 8）許春華 .企業(yè)集團(tuán)財務(wù)管理模式問題研究 [D].廣東：廣東工業(yè)大學(xué)， 2021 9）劉娥平 .企業(yè)財務(wù)管理 [M].北京：北京大學(xué)出版社， 2021 10 ） Yoshihiro Francis Fukuyma. The Organization of Financial management mode. Economic Research,2021 11） Barrow, Colin. Practical Financial Management. Kogan Page,2021 任務(wù)書 I 外文原文與譯文 原文 The Organization of Financial management mode ABSTRACT SMEs as a whole have made outstanding contributions to the economic development of countries. In an economic globalization era, more and more countries pay attention to the role of SMEs. Although American SMEs played a major role in promoting the country’s economic development, many American SMEs simply pursuit the considerable portion of sales and market share and ignored the core position of the financial management. The management sense is rigid, and enterprise management limited to the production and operation of the management structure, enterprise financial management and risk control have not been fully used, which lead to negative effects on SMEs credit and financing channels. The reason is the lack of an effective financial management support. Therefore, deepen financial reform, explored the financial potential, and improved the level of financial management. The mode of finance management’ operation, and build up the financial management mode which suit to the present status of American SMEs are the top priority. . Key words： SMEs, Financial Management, Financial Management Mode TEXT Concept of small and medium scale business Small and medium scale enterprise have been defined in various ways by various people and government agency just as It has been worked on in various ways by different nation. Micro business has been recognized, a small firm is recognized as well as medium scale business. However, our work will cover both the micro business or smallscale business and the medium scale business. The most prehensive study of small firms in the United Kingdom was that carried out by the Bolton Committee (1971). The mittee defined small firms “as one with not more than 200 employees. 任務(wù)書 II Financial management The financial management of financial activities and financial relations based on the objective existence of the enterprise in the production process is anization enterprise fund activities to deal with an economic management of the enterprises and the various aspects of the financial relationship and is an important part of enterprise management. Financial management mode Financial management mode under the guidance of managers in certain financial management thought of Corporate Financial Management Standard, financial management objects and financial management methods to integration promote effective financial management activities, reasonable running of a state. Present problems pursuit of hot industry, regardless of objective conditions and their own ability, ignoring the impact of the national macrocontrol of enterprise development, and that what the industry can do, what the industry can do a good job. Some enterprises even onesided that state regulation of what should be on what can certainly make money. Second, the scale of investment in the project, capital structure, the construction period, as well as sources of funding, lack of scientific planning and deployment, the lack of reliable forecasts of the cash flow of the project construction and operation of process that will take place hastily. Once the state has increased the intensity of macroeconomic regulation and control, the tightening of bank credit, construction funds can not be scheduled in place, businesses face a dilemma, even causing huge economic losses. Not only the enterprises themselves to pay a heavy price, some banks will also be dragged into the quagmire. 2. Weak awareness of financial risks, the business has always been run in a highrisk area. Enterprises to develop, it is inevitable to liability business, make full use of the role of financial leverage. However, some panies, regardless of the cost, at all costs, do not consider their own ability to repay, and do everything possible to obtain loans from banks. Some panies do not even understand the debt to repay the most simple and obvious truth, that to obtain loans from the bank is to make a pr