财务论文摘要(中英)

内容摘要：财务管理是指在一定的整体目标下，关于资产的购置,资本的融通和经营

中现金流量,以及利润分配的管理。本文通过查阅财务管理、会计基础等相关文献，

采用统计分析法、案例分析的方法，结合了河南新野纺织股份有限公司的具体运营

以及相关数据，分析了其财务管理的现状及存在投资能力不高、人员素质低、管理

模式僵化等问题，提出了建立现代企业制度，引进专业人才，提高投资水平等对策。

Abstract: financial management refers to the acquisition of asts,

circulation of capital, as well as the management of cash flow and

distribution of profits.

This article, referring to related documents of financial management

and accounting basis and using methods of statistical analysis and

ca analysis to combine the detailed operation mode of the Henan

Xinye Textile Holding Co. Ltd and its relevant data, analyzes the

prent situation of financial management and existing problems,

such as low investment ability is not high personnel quality low

investment ability, unqualified personnel and rigid management mode.

It also put forward Countermeasures and suggestions of building the

modern enterpri system and Introducing Professional Talents and

improving the level of investment.

随着市场经济的日益深入，企业要在竞争中生存，必须增强经济实力。实施适度负

债经营策略有利于企业规避筹资风险，有利于实现企业价值最大化的财务管理目标。

本文从我国负债经营的现状出发，分析了企业负债率水平偏高，不能合理确定企业

发债经营的尺度，负债结构不合理等问题,并建议企业正确树立风险意识，建立有效

的风险防范机制，确定适度的负债数额，制定负债财务计划，防止企业过度负债，

保持盈利能力。

Along with market economy increasingly deepening, the enterpris

have to enhance its economic strength to survive in the competition.

Implementing moderately the ‘operating on liability’ strategy not only

can help enterpri avoid fundraising risks, but also is beneficial to

realize financial management target which can lead to the maximized

enterpri’s value. This article, starting from the prent situation of

the operating on liability of our country, analys a lot of problems,

such as, the enterpri’s higher debts rate, not being able to

determine the scale of debts the enterpri should carry on and the

unreasonable debt structure, and also gives some suggestions as the

enterpri’s establishing risk consciousness, building the effective risk

prevention mechanism, determining the moderate amount of debt,

making up liabilities financial plan to prevent enterpri excessive

debt and maintain profitability of the enterpri.