【正文】 行動(dòng)，糾正偏差，使活動(dòng)按既定目標(biāo)發(fā)展。 ，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。 ，即根據(jù)變化了的實(shí)際情況計(jì)算出應(yīng)該達(dá)到的工作水平。 ，即針對(duì)計(jì)劃期的各項(xiàng)生產(chǎn)經(jīng)營(yíng)活動(dòng)擬 定用具體數(shù)字表示的計(jì)劃和標(biāo)準(zhǔn)，也就是制定期間計(jì)劃。 財(cái)務(wù)控制和財(cái)務(wù)預(yù)算有密切聯(lián)系，預(yù)算是控制的重要依據(jù)，控制是執(zhí)行預(yù)算的手段，它們組成了企業(yè)財(cái)務(wù)管理循環(huán)。 (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。在這種市場(chǎng)上 ,證券交易不可能取得經(jīng)濟(jì)利益。 (Efficient Markets Hypothesis,EMH) 有效市場(chǎng)假說(shuō)是研究資本市場(chǎng)上證券價(jià)格對(duì)信息反映程度的理論。 90 年代以來(lái)期權(quán)交易已成為世界金融領(lǐng)域的主旋律。 (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。夏普等人的研究結(jié)論是 :單項(xiàng)資產(chǎn)的 風(fēng)險(xiǎn)收益率 取決于無(wú)風(fēng)險(xiǎn)收益率 ,市場(chǎng)組合的風(fēng)險(xiǎn)收益率和該 風(fēng)險(xiǎn)資產(chǎn) 的風(fēng)險(xiǎn)。馬科維茨為此獲 1990 年諾貝爾經(jīng)濟(jì)學(xué)獎(jiǎng)。 (CAPM) 現(xiàn)代資產(chǎn)組合理論是關(guān)于最佳投資組合的理論。 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。要求具體的操作和執(zhí)行者在社會(huì)經(jīng)濟(jì)運(yùn)作中遵紀(jì)守法，嚴(yán)守慣例和規(guī)則，建立誠(chéng)實(shí)、可靠的信譽(yù)，絕不允許有半點(diǎn)含糊不清，因?yàn)槠髽I(yè)誠(chéng)信度的高低對(duì)企業(yè)的發(fā)展與衰敗具有巨大影響。企業(yè)的會(huì)計(jì)數(shù)據(jù)及資料是企業(yè)歷史的再現(xiàn)，這些數(shù)據(jù)和資料經(jīng)過(guò)整理、計(jì)算、分析，具有相當(dāng)?shù)慕梃b價(jià)值。一切目標(biāo)、方法要 通過(guò)市場(chǎng)運(yùn)作來(lái)實(shí)現(xiàn)，市場(chǎng)是一個(gè)優(yōu)勝劣汰的地方，了解市場(chǎng)發(fā)展極為重要。長(zhǎng)松咨詢(xún)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。財(cái)務(wù)管理的一場(chǎng)偉大革命 — 網(wǎng)絡(luò)財(cái)務(wù) 管理，已經(jīng)悄然到來(lái)。 80 年代誕生了財(cái)務(wù) 管理信息系統(tǒng) 。 隨著數(shù)學(xué)方法、應(yīng)用統(tǒng)計(jì)、優(yōu)化理論與 電子計(jì)算機(jī) 等先進(jìn)方法和手段在財(cái)務(wù)管理中的應(yīng)用，公司財(cái)務(wù)管理理論發(fā)生了一場(chǎng) “ 革命 ” 。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。 80 年代中后期，拉美、 非洲 和東南亞發(fā)展中國(guó)家陷入沉重的債務(wù)危機(jī)， 前蘇聯(lián) 和東歐國(guó)家政局動(dòng)蕩、經(jīng)濟(jì)瀕臨崩潰，美國(guó)經(jīng)歷了貿(mào)易逆差和財(cái)政赤字， 貿(mào)易保護(hù)主義 一度盛行。 80 年代中后期以來(lái)，進(jìn)出口貿(mào)易籌資、外匯 風(fēng)險(xiǎn)管理 、國(guó)際轉(zhuǎn)移價(jià)格問(wèn)題、國(guó)際投資分析、跨國(guó)公司財(cái)務(wù)業(yè)績(jī)?cè)u(píng)估等，成為財(cái)務(wù)管理研究的熱點(diǎn)，并由此產(chǎn)生了一門(mén)新的財(cái)務(wù)學(xué)分支 — 國(guó)際財(cái)務(wù)管理 。嚴(yán)重的通貨膨脹給財(cái)務(wù)管理帶來(lái)了一系列前所未有的問(wèn)題，因此這一時(shí)期財(cái)務(wù)管理的任務(wù) 主要是對(duì)付通貨膨脹。 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 。但由于這時(shí)企業(yè)對(duì)資本的需要量并不是很大，籌資渠道和籌資方式比較單一，企業(yè)的籌資活動(dòng)僅僅附屬于商業(yè) 經(jīng)營(yíng)管理 ，并沒(méi)有形成獨(dú)立的財(cái)務(wù)管理職業(yè)，這種情況一直持續(xù)到 19 世紀(jì)末20 世紀(jì)初。當(dāng)時(shí)西方社會(huì)正處于 資本主義萌芽 時(shí)期，地中海沿岸的許多 商業(yè)城市 出現(xiàn)了由公眾入股的 商業(yè) 組織，入股的股東有商人、王公、大臣和市民等。 ，決策是否得當(dāng)，經(jīng)營(yíng)是否合理，技術(shù)是否先進(jìn)，產(chǎn)銷(xiāo)是否順暢，都可迅速地在企業(yè)財(cái)務(wù)指標(biāo)中得到反映。每一個(gè)部門(mén)都會(huì)通過(guò) 資金的使用與 財(cái)務(wù)部 門(mén)發(fā)生聯(lián)系。事實(shí)上，企業(yè)內(nèi)部各部門(mén)與資金不發(fā)生聯(lián)系的現(xiàn)象是很少見(jiàn)的。社會(huì)經(jīng)濟(jì)的發(fā)展，要求財(cái)務(wù)管理主要是運(yùn)用價(jià)值形式對(duì)經(jīng)營(yíng)活動(dòng)實(shí)施管理。各項(xiàng)工作是互相聯(lián)系、緊密配合的，同時(shí)又有科學(xué)的分工，具有各自的特點(diǎn)。它還具有很強(qiáng)的綜合性。簡(jiǎn)單的說(shuō)，財(cái)務(wù)管理是組織企業(yè)財(cái)務(wù)活動(dòng)，處理 財(cái)務(wù)關(guān)系 的一項(xiàng)經(jīng)濟(jì)管理工作。s actual operating conditions of different levels of understanding, that the staff in the pany there is information asymmetry, this asymmetric information causes the value of panies of different judgments. Financial control and financial budgets are closely linked, the budget is an important basis for control, control is the means of implementation of the budget, they formed a corporate financial management cycle. The main part of the financial management cycle, including: preparation of financial decisions, that a variety of financial issues for business decision to action, that is, develop the project plan. development of budgets and standards, that is, for the plan period, the production and business activities with a specific numerical development of plans and standards, that is, during the development plan. the actual data, that is the capital of the business cycle and the actual turnover recorded, it is usually the accounting functions. be calculated up to standard, that is, according to the changed situation to calculate the actual level of work should be achieved. For example, the actual volume of business of the standard cost, budget limits the amount of actual business, and so on. standard and actual, that is to pare the two amounts to determine the difference in order to achieve exceptional circumstances. in analysis and investigation, that the difference is large enough for indepth research to find the specific reasons for the discrepancies. take action that, according to causes of the problems take action to correct the bias, so that development activities in accordance with established goals. and assessment, which differ according to their causes, the executor of the 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 9 performance evaluation and assessment. , that is based on the evaluation and assessment of the results of the executor of rewards and punishments, in order to stimulate their enthusiasm for work. that the incentive to take action and after the change in economic activity, according to new economic activities to reforecast for the next decisions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）實(shí)習(xí)（調(diào)研）報(bào)告 0 淺談會(huì)計(jì)電算化財(cái)務(wù)管理 會(huì)計(jì)電算化 財(cái)務(wù)管理 (Financial Management)是在一定的整體目標(biāo)下，關(guān)于 資產(chǎn) 的購(gòu)置(投資 ),資本的融通 (籌資 )和經(jīng)營(yíng)中 現(xiàn)金流量 (營(yíng)運(yùn)資金 ),以及利潤(rùn)分配的管理。s study concluded that: in perfect and efficient financial markets, the enterprise value and capital structure and dividend policy has nothing to do MM theory. Miller was due to the MM theory Nobel Prize in Economics in 1990, 1985 won the Nobel Prize in Economics. Portfolio Theory and Capital Asset Pricing Model (CAPM) Modern portfolio theory is the theory of optimal portfolio. 1952, Markowitz (Harry Markowitz) proposed the theory, his research concluded that: as long as changes in ine between the different assets are not pletely correlated, we can invest in ways to reduce portfolio risk. Markowitz in 1990, this was the Nobel Prize in Economics. Capital asset pricing model is to study the relationship between risk and return theory. Sharp and others study concluded that: the risk of individual assets return riskfree rate of return on market portfolio yield and the risk of risk , in 1990, Sharp received the Nobel Memorial Prize. pricing theory (Option Pricing Model) Option pricing theory is related to options (stock options, foreign exchange options, stock index options, convertible bonds, convertible preferred stock, warrants, etc.) to determine the value or price of the theory theory. 1973, Scholes option pricing model proposed, also known as BS model. Since the 1990s, options trading has bee the main theme of the financial sector. Scholes 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 8 and Merton were therefore Nobel Prize in Economics in 1997. efficient market hypothesis (Efficient Markets Hypothesis, EMH) Efficient market hypothesis is the study of capital market securities prices reflect the degree of information theory. If the capital market in the securities prices fully reflect all relevant information, called the capital