企业成本管理外文翻译.docVIP

外文翻译 Cost Management of Corporate Material Source:http: 《Cost Management》 Author: Don R. Hansen，Maryanne M. Mowen 一、财务控制的概念需要重新定义一、财务控制的概念需要重新定义the concept of financial control needs to redefine 之所以需要对财务控制进行重新定义，是因为财务管理的理论、环境以及人们对财务管理的预期都发生了变化。The need to redefine the financial controls, because the theory of financial management, financial management environment and peoples expectations have changed. 首先与传统体制相比，财务管理已经游离于财政管理而独立存在，就象在政企分开后企业以法人身份独立于政府一样，换言之，财务管理的微观性是其基本属性。 First of all, compared with the traditional system, financial management, financial management has been separated from and independent existence, as in the separate government administration from enterprise to legal status after the independent governments, in other words, the microstructure of financial management is its basic property. 讨论财务控制必须在委托代理理论的指导下，立足于“产权清晰、权责明确、政企分开、管理科学”的现代企业制度和法人治理结构的要求。 Discussion of financial control to be under the guidance of agent theory, based on clear property rights, power and responsibility, separation of enterprise management science of modern enterprise system and corporate governance requirements. 具体包括以下几个方面： Specifically include the following: 1 、企业财务控制的主体首先是公司1the main body of corporate financial control board first. 根据代理理论，“代理关系存在于一切组织、一切合作性活动中，存在于企业内部的每一个管理层次上”。According to agency theory, agency relationship exists in all organizations, all cooperative activities exist in every enterprise management level. 实证分析表明，代理关系产生的经济基础是公司股东向经营者授予经营管理权可降低公司的经营成本，因为由众多的股东们直接参与公司决策、经营管理、生产控制的成本是惊人的。 Empirical analysis shows that the economic agent is based on the operators to grant shareholders the right management can reduce operating costs, because a large number of shareholders by a company directly involved in decision-making, management, production control cost is staggering. 但是代理关系的确立又必然招致代理成本。 But the agent must lead to the establishment of another agency costs. 这种成本不仅最终由股东承担，而且它的存在会影响公司经营效率，甚至可能威胁公司的生存。 This cost ultimately borne by the shareholders only, an