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參考文獻(xiàn) : [1] 高明星 .我國中小企業(yè)財(cái)務(wù)管理中存在的問題及對 策 [J].中國市場, 2021 [2] 李世明 .國 有企業(yè)管理要以資金管理為中心 [M].財(cái)會月刊, 2021 [3] 孫金小 .論企業(yè)集團(tuán)的財(cái)務(wù)分層與資金管理 [J].中州大學(xué)學(xué)報, 2021 [4] 魯紅 .資金管理是財(cái)務(wù)管理的中心 [J].林業(yè)科技情報, 2021 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). 9 ( 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 suffici