淺談現(xiàn)代管理會(huì)計(jì)在企業(yè)財(cái)務(wù)管理中的應(yīng)用-資料下載頁(yè)
【導(dǎo)讀】管理會(huì)計(jì)是現(xiàn)代企業(yè)管理科學(xué)的一個(gè)重要組成部分。它對(duì)有效強(qiáng)化內(nèi)部管理、提。高企業(yè)經(jīng)濟(jì)效益有著十分重要的作用，并且對(duì)企業(yè)的長(zhǎng)期計(jì)劃是非常關(guān)鍵的。后，需要管理會(huì)計(jì)信息來協(xié)調(diào)和控制機(jī)構(gòu)中的各種生產(chǎn)活動(dòng)。了解我國(guó)企業(yè)管理中管理會(huì)計(jì)的應(yīng)用狀況，加強(qiáng)對(duì)。管理會(huì)計(jì)在產(chǎn)生之初是以服務(wù)于成本管理為目標(biāo)，以泰羅制為代表的標(biāo)準(zhǔn)成。本制度標(biāo)志著執(zhí)行性管理會(huì)計(jì)的形成。而我國(guó)企業(yè)的財(cái)務(wù)管理水平還與市場(chǎng)經(jīng)濟(jì)發(fā)展要求存在著較大差。它的主要職能是為組織內(nèi)部各級(jí)管理人員對(duì)其整個(gè)組織及各。管理當(dāng)局對(duì)其資源的合理配置和使用作出最終決策提供科學(xué)依據(jù)。管理會(huì)計(jì)與傳統(tǒng)型管理會(huì)計(jì)階段，理論與實(shí)務(wù)脫節(jié)。符合中國(guó)國(guó)情的管理會(huì)計(jì)方法任重而道遠(yuǎn)。是過去的價(jià)值運(yùn)動(dòng)，而管理會(huì)計(jì)的對(duì)象是未來的價(jià)值運(yùn)動(dòng)。管理會(huì)計(jì)來源于財(cái)務(wù)。的抉擇，資金結(jié)構(gòu)的協(xié)調(diào)，資金運(yùn)營(yíng)結(jié)果的考核與評(píng)價(jià)。企業(yè)建立的要求，而越來越被人們所重視。
【正文】 中被我引用或參考的論著的作者。 附錄：外文翻譯 In Wang Zuoliang?s translation practices, he translated many poems, especially the poems written by Robert Burns. His translation of Burn?s “A Red, Red Rose” brought him fame as a verse translator. At the same time, he published about ten papers on the translation of poems. Some argue that poems cannot be translated. Frost stresses that poetry might get lost in translation. According to Wang, verse translation is possible and necessary, for “The poettranslator brings over some exciting work from another culture and in doing so is also writing his own best work, thereby adding something to his culture. In this transmission and exchange, a richer, more colorful world emerges. ”(Wang, 1991:112). Then how can we translate poems? According to Wang?s understanding, the translation of poems is related to three aspects: A poem?s meaning, poetic art and language. （ 1） A poem?s meaning “Sociocultural differences are formidable enough, but the matter is made much more plex when one realizes that meaning does not consist in the meaning of words only, but also in syntactical structures, speech rhythms, levels of style.” (Wang, 1991:93). （ 2） Poetic art According to Wang, “Bly?s point about the ?marvelous translation? being made possible in the United States only after Whitman, Pound and Williams Carlos Williams posed poetry in speech rhythms shows what may be gained when there is a genuine revolution in poetic art.” (Wang, 1991:93). （ 3） Language “Sometimes language stays static and sometimes language stays active. When language is active, it is beneficial to translation” “This would require this kind of intimate understanding, on the part of the translator, of its genius, its idiosyncrasies, its past and present, what it can do and what it choose not to do.” (Wang, 1991:94). Wang expresses the difficulties of verse translation. Frost?s ment is sufficient to prove the difficulty a translator has to grapple with. Maybe among literary translations, the translation of poems is the most 致謝 17 difficult thing. Poems are the crystallization of wisdom. The difficulties of poetic prehension lie not only in lines, but also in structure, such as cadence, rhyme, metre, rhythm, all these conveying information. One point merits our attention. Wang not only talks about the times? poetic art, but also the impact language?s activity has produced on translation. In times when the language is active, translation is prospering. The reform of poetic art has improved the translation quality of poems. For example, around May Fourth Movement, Baihua replaced classical style of writing, so the translation achieved earthshaking success. The relation between the state of language and translation is so
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