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英语翻译摘要:财务管理环境是财务管理研究的重要内容.已有的研究成果一般是以企业整体作为财务主体对财务管理环境进行分类,本文对财务管理环境的研究则深入到企业财务主体的层面,

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英语翻译
摘要:财务管理环境是财务管理研究的重要内容.已有的研究成果一般是以企业整体作为财务主体对财务管理环境进行分类,本文对财务管理环境的研究则深入到企业财务主体的层面,将财务管理环境划分为一般财务管理环境和具体财务管理环境.其中:一般财务管理环境是指企业治理结构中对所有者和经营者的财务机制运行产生直接影响的各种外部条件和因素,而具体财务管理环境则是指在企业治理结
构之外影响所有者和经营者的财务机制运行的其他因素.研究表明:建立现代企业制度的改革使国有企业的财务管理环境发生了重大转变,其中,政府作为出资者与政府作为社会管理者职能的分离对国有企业财务管理的影响最为显著.
关键词:财务管理环境 宏观 微观
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Abstract: The financial control environment is the financial controlresearch important content. Had the research results generally iscarries on the classification by the enterprise whole as the financialmain body to the financial control environment, this article to thefinancial control environment research then penetrates into theenterprise finance main body stratification plane, divides thefinancial control environment into the general financial controlenvironment and the concrete financial control environment. Among: Thegeneral financial control environment is refers to the enterprise togovern in the structure has direct influence each kind of externalcondition and the factor to the owner and operator's financialmechanism movement, but the concrete financial control environment isrefers in the enterprise governs 理结 Beside the construction affects the owner and operator'sfinancial mechanism movement other factors. The research indicatedthat, The establishment modern enterprise system reform caused thestate-owned enterprise the financial control environment to have thesignificant transformation, among, the government as the investmentand the government took the social superintendent function theseparation was most remarkable to the state-owned enterprise financialcontrol influence.
Key word: Financial control environment macroscopic microscopic
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