Now there have been five years since we got into the 21st century , during this period great changes took place , such as : the situation of corporation governance is worried ; the capital ' s frequent flow among the countries , and continue appeared financial derivation bring the challenge and opportunity ; the issue of environment and sustainable development raise broad focus and attention . activity - based cost management and costing target can not be adapted t o the proceeding changes 如今，人类社会进入二十一世纪又五个年头了，社会的经济文化环境发生了巨大的变化：公司治理状况令人担忧；资本的国际间流动频繁，金融衍生工具层出不穷，给企业的财务管理的资本运营带来机遇和挑战；环境问题和可持续性发展引起了人们广泛的关注与重视，上述两大成本管理模式对此却无能为力。
Being an important part of the engineering projects management , the cost management for engineering projects ( cmep ) is different from the financial and cost accounting managements in ordinary enterprises in many aspects . so , the methods of the financial management , accounting calculation and cost controlling in ordinary enterprises can not be directly applied into the cmep . therefore , people has to study the special theory and method for the cmep according to its characteristics , resulting in a specialty of cmep 工程项目造价管理是工程项目管理的一个非常重要的方面，由于它在许多方面与一般企业的财务管理和成本会计管理不同，所以一般企业管理中的一些财务管理方法、会计核算方法和成本核算方法是不能直接应用到工作项目造价管理之中的，这样人们就不得不针对工程项目造价管理的特性，专门研究针对工程项目造价管理的专门理论和方法，从而产生了工程造价管理专业。
But we should be aware that internationalization of the financial management has become the inevitable trend after joining the wto , following the mingling and the multinational flow of the native capital and the foreign capital . and the traditional financial management theories , systems and methods would suffer the tremendous impact 加入wto后，随着我国资本与外国资本的交融与跨国流动，我国企业的财务管理国际化已成为必然趋势，传统的财务管理理论、制度和方法受到了很大的冲击。
The paper was written for the sake of solving the low fund utilization rate problem in the company and of reengineering the finance process in practice . shandong guohuo communications development co . , ltd ( hereinafter referred to as “ guohua co . ” ) is a provincial mobile agent with more than ten years practice in managing communication equipment , in charging of sales and after - sale services of several famous brands of cell phone in the territory of shandong province 山东国华通信发展有限公司作为一家颇具实力的省级手机代理商,面对复杂的竞争环境,为了提升企业的财务管理水平,决定从提高资金利用率的角度出发,再造财务流程,打造出符合公司发展需要的财务流程,提高资金运营效益,在激烈的市场竞争中立于不败之地。
Enterprise funds are involved in financial activities , financial activities has been a series of business and financial aspects , this , to a certain extent , shows that the financial management of the entire enterprise is the foundation it has a direct impact on the whole the economic efficiency of enterprises 财务是涉及企业资金的活动，企业财务活动又引起了企业与各方面的一系列财务关系，这在一定程度上说明，企业的财务管理活动是整个企业活动的基础，它直接影响着整个企业的经济效益。
Finance management mode is a business enterprise standard style and system that become in the financial management activity , and it have some characteristic of stability , consistency , adjustable , coordination . it is influenced by economic system , the organization of enterprise , the structure of enterprise , the scale of enterprise , the operation mode of enterprise , among them the economic system factor is the most important factor , its influence finance manage mode is a root 受经济体制、企业组织形式、企业组织结构、企业经营规模、企业经营模式等因素的影响，不同企业的财务管理模式各不相同，其中经济体制因素是最重要的因素之一，其对财务管理模式的影响是根本性的。
As for the non - financial factors , the essay analyses the influence in terms of skill , production , management and enterprise culture , etc . the essay also introduces common used evaluation methods , internally and externally , and applies real cases to introduce the usage . and it looks into how to revise the result according to the non - financial factors . in the end , the essay puts forward some useful suggestions on promoting enterprise value from the aspect of enterprise " s financial management strengthening and enterprise " s core competition cultivating 本文从价值理论的角度分析了影响企业价值的财务和非财务因素，建立了影响企业价值的财务因素及细化指标体系，对非财务因素的影响则从技术、产品、管理及企业文化四个方面进行了细致的分析；介绍了国内外常用的价值评价方法，并运用案例对这些常用方法在实际中的应用，以及如何根据非财务影响因素对计算结果予以修正进行了探讨；本文最后针对各种对企业价值的影响因素，从加强企业的财务管理、培育企业的核心竞争力方面提出了提升企业价值的建议。
While financial management in nongovernment business is in an unnormal state because of its special economic pattern . so its financial management not only should consider the financial target , financial environment , the methods in financial management , and should control invest decisions , circulate necessary funds , assets management decisions , but also should make specific analysis and choice considering its special state 因此，民营企业的财务管理既要考虑到与其他性质的企业相同的财务目标的确定、财务环境的分析、财务管理方法的选择以及对投资决策，融资决策和资产管理决策三种财务管理职能的控制，还要结合民营企业自身发展过程中的特殊地位进行具体的分析和选择。
With the deepening of china ' s reforms and opening - up and the emergence of a market economic system in china , to adapt to the increasingly heated competition , the financial management expertise of enterprises are improving constantly , mergers and acquisitions between enterprises are experiencing an unprecedented growth , and investment awareness in society is also rising 随着我国改革开放的深入以及市场经济体制的初步建立，为适应日趋激烈的竞争，企业的财务管理水平不断提高，企业间的并购空前活跃，社会的投资意识不断增强。
This text is on the basis of drawing lessons from the research results of this field , and has comparatively described the definition , function , purpose and important meaning of the early warning system of enterprise ' s financial affairs systematically . it realize to combine financial affairs early warning system and enterprise administrative system through design enterprise financial early warning system ' s structure and it work mode . it has set up the supervision on enterprise ' s financial risk and business risk of early warning index system of discernment through utilize the existing financial index of rational in reason 因此构建企业的财务预警系统，不仅具有理论上的价值，而且对于企业的财务管理实践也具有指导作用。本文在借鉴该领域研究成果的基础上，较为系统地论述了企业财务预警系统的定义、功能、目的及其重要意义。并通过对企业财务预警系统的结构及其工作模式的设计，以实现财务预警系统和企业管理系统的结合，合理利用现有的财务指标，建立可以对企业财务风险和经营风险进行监测和识别的预警指标体系。
