外包理念：外包贸易.docVIP

外文文献翻译译文 一、外文原文 原文： Outstanding idea: Outsourcing trade Along with the modern science technologys progress and the productive forces rapid development, the global competition is day by day intense, the economic globalization tendency is irresistible, in addition politics and the culture bring huge transformation, “the value chain” the concept is precisely appears under this kind of environment. it first is manages Master famous by the US the Michael · baud in a book proposed in Competitive advantage. Afterward soon, the value chain as well as has introduced China based on the value chains mode of administration, should be an aspect, for our countrys reform, the opening, the development make the contribution, also has provided the theory basis for enterprises competitive advantage. Value chain introduction financial inventory accounting the domain, utilized the value chain theory the finance and accountant the aspect carries on the research only then just to emerge soon, our country at the beginning of 2004, has started a research value chain accountants high tide. But looking from authors research, the chain and the financial strategy union conducts the research not to have nearly. The research has its necessity based on the value chains financial strategy. In economic globalization and knowledge economy swift development today, the people observed the economic dynamics the rationale and already had the huge change to the economic activity directive, the financial tube already had developed from the profit of enterprise maximization to the enterprise value maximization, regarding the financial strategys research should take the value as the objective point, the strategic management, the tactical management, the value chain management and the information management carried on the organic synthesis, diverted the attention to the value and the activity, management lock-on target on value chain each link The application value chains key link is the financial outsourc