最新财务管理外文文献

计算机财务管理相关⽂献,财务管理外⽂参考⽂献（精选⽂献105个）任何事物总是与⼀定的环境相联系、存在和发展的 ,财务管理也不例外。

不同时期、不同国家、不同领域的财务管理之所以有不同的特征 ,都是因为影响财务管理的环境因素不尽相同。

企业在许多⽅⾯同⽣物体⼀样 ,如果不能适应周围的环境 ,也就不能⽣存。

下⾯是财务管理外⽂参考⽂献105个，供⼤家参考阅读。

财务管理外⽂参考⽂献⼀：[1]Augusto Cesar Hernandes Pinha,Juliana Keiko Sagawa. A system dynamics modelling approach for municipal solid waste management and financial analysis[J]. Journal of Cleaner Production,2020,269.[2]Yuyang Zhang,Konari Uchida,Liping Dong. External Financing and Earnings Management: Evidence from International Data[J]. Research in International Business and Finance,2020.[3]Yuanhui Li,Xiao Li,Erwei Xiang,Hadrian Geri Djajadikerta. Financial distress, internal control, and earnings management: Evidence from China[J]. Journal of Contemporary Accounting & Economics,2020,16(3).[4]. DATA Communications Management Corp.; Data Communications Management Corp. Announces Fourth Quarter and Year End Financial Results for 2019 Together With First Quarter 2020 Outlook[J]. Medical Letter on the CDC & FDA,2020.[5]. Energy - Renewable Energy; Reports Outline Renewable Energy Study Results from Department of Management Sciences (Non-linear threshold effect of financial development on renewable energy consumption: evidence from panel smooth transition regression approach)[J]. Energy Weekly News,2020.[6]. Environment; Researcher at Slovak University of Agriculture in Nitra Has Published New Study Findings on Environment (Financial and Personal Issues of the Transferred State Administration Competencies in the Building Procedure to Municipality Offices)[J]. Ecology, Environment & Conservation,2020.[7]Shaojie Wang,Stelios Bekiros,Amin Yousefpour,Shaobo He,Oscar Castillo,Hadi Jahanshahi. Synchronization of fractional time-delayed financial system using a novel type-2 fuzzy active control method[J]. Chaos, Solitons and Fractals: the interdisciplinary journal of Nonlinear Science, and Nonequilibrium and Complex Phenomena,2020,136.[8]Chikashi Tsuji. Correlation and spillover effects between the US and international banking sectors: New evidence and implications for risk management[J]. International Review of Financial Analysis,2020,70.[9]José Holguín-Veras,Johanna Amaya Leal,Ivan Sanchez-Diaz,Michael Browne,Jeffrey Wojtowicz. State of the art and practice of urban freight management Part II: Financial approaches, logistics, and demand management[J]. Transportation Research Part A,2020,137.[10]Rouven Litterscheidt,David J. Streich. Financial education and digital asset management: What's in the black box?[J]. Journal of Behavioral and Experimental Economics,2020,87.[11]Toan Luu Duc Huynh,Muhammad Shahbaz,Muhammad Ali Nasir,Subhan Ullah. Financial modelling, risk management of energy instruments and the role of cryptocurrencies[J]. Annals of Operations Research,2020(prepublish).[12]S. Dubnitskiy-Robin,B. Pradère,B. Faivre d'Arcier,S. Watt,T. Le Fol,F. Bruyère,E. Rusch,F. Monmousseau,S. Brunet-Houdard. Switching to single-use flexible ureteroscopes for stones management: financial impact and solutions to reduce the cost over a 5-year period[J]. Urology,2020.[13]Lawrence Ang,Andreas Hellmann,Majid Kanbaty,Suresh Sood. Emotional and attentional influences of photographs on impression management and financial decision making[J]. Journal of Behavioral and Experimental Finance,2020,27.[14]Giovanni Bella,Paolo Mattana. Chaos control in presence of financial bubbles[J]. Economics Letters,2020,193.[15]Stefano Franco,Matteo Giuliano Caroli,Francesco Cappa,Giacomo Del Chiappa. Are you good enough? CSR, quality management and corporate financial performance in the hospitality industry[J]. International Journal of Hospitality Management,2020,88.[16]Theotime Rutabubura, Dr. Patrick Mulyungi. Impact of Risk Management Strategies on the Performance of Agricultural Projects in Rwanda - Taking Access to Rwandan Finance as an Example[J]. Journal of Global Economy, Business and Finance,2020,2(5).[17]Jackson Mills,Karen M. Hogan. CEO facial masculinity and firm financial outcomes[J]. Corporate Board: Role, Duties and Composition,2020,16(1).[18]. Business - Risk and Financial Management; Researcher from Lincoln University Reports on Findings in Risk and Financial Management (Editorial for the Special Issue on Commercial Banking)[J]. Information TechnologyNewsweekly,2020.[19]. Technology - Green Technology; Researchers at Dalian Maritime University Release New Data on Green Technology (Exploring Financial Performance and Green Logistics Management Practices: Examining the Mediating Influences of Market, Environmental and Social Performances)[J]. Journal of Technology,2020.[20]. Business - Sustainability Accounting and Management; Anglia Ruskin University Researchers Provide New Insightsinto Sustainability Accounting and Management (Impact of Environmental Reporting on Financial Performance: Study of Global Fortune 500 Companies)[J]. Global Warming Focus,2020.[21]. Sustainability Research - Sustainable Waste Management; Studies from Stockholm Environment Institute in the Areaof Sustainable Waste Management Published (Sustainable sanitation and gaps in global climate policy and financing)[J]. Global Warming Focus,2020.[22]Dubnitskiy-Robin S,Pradère B,Faivre d'Arcier B,Watt S,Fol T Le,Bruyère F,Rusch E,Monmousseau F,Brunet-Houdard S. Switching to single-use flexible ureteroscopes for stones management: financial impact and solutions to reduce the cost over a 5-year period.[J]. Urology,2020.[23]Christoph Sowada,Iwona Kowalska-Bobko,Anna Sagan. What next after the ‘commercialization’ of public hospitals? Searching for effective solutions to achieve financial stability of the hospital sector in Poland[J]. Health policy,2020.[24]Mike K.P. So,Thomas W.C. Chan,Amanda M.Y. Chu. Efficient estimation of high-dimensional dynamic covariance by risk factor mapping: Applications for financial risk management[J]. Journal of Econometrics,2020.[25]. OneStream Software LLC; OneStream Software Shines in BARC Survey of Planning and Financial Performance Management Products[J]. Computer Technology Journal,2020.[26]. Finance - Electronic Commerce; Studies from Shri Ramdeobaba College of Engineering & Management in the Area of Electronic Commerce Reported (Hybrid geometric sampling and AdaBoost based deep learning approach for dataimbalance in E-commerce)[J]. Internet Business Newsweekly,2020.[27]. Quantzig; Addressing the Financial Impacts of COVID-19: Quantzig's Cutting Edge Working Capital Management Solutions[J]. Medical Letter on the CDC & FDA,2020.[28]. Finance and Management; Recent Findings from Xihua University Provides New Insights into Finance and Management (Oil Prices and Bank Credit Risk In Mena Countries After the 2008 Financial Crisis)[J]. Energy & Ecology,2020.[29]. Science - Management Science; Data on Management Science Described by Researchers at Shanghai Lixin University of Accounting and Finance (Partial Vertical Centralization In Competing Supply Chains)[J]. Science Letter,2020.[30]Viktor Witkovsk?,Gejza Wimmer,Tomas Duby. Estimating the distribution of a stochastic sum of IID random variables[J]. Mathematica Slovaca,2020,70(3).[31]. Global Views - Early Modern History; Findings from University of Bretagne Sud Update Understanding of Early Modern History (Japan, a Separate Province From India? Rivalries and Financial Management of Two Jesuit Missions in Asia)[J]. Politics & Government Week,2020.[32]Edmond Lyonga. Auditing as a Vital Component to the Financial Management of Local Councils in Cameroon; the Case of Buea Rural Council[J]. Journal of Finance and Accounting,2020,8(3).[33]. Issue Information: European Financial Management 3/2020[J]. European Financial Management,2020,26(3).[34]Thanyaluk Vichitsarawong,Li Li Eng. Financial Crisis and Earnings Management Under U.S. GAAP and IFRS[J]. Review of Pacific Basin Financial Markets and Policies,2020,23(02).[35]. Finance - Finance and Business; New Findings Reported from Free University Bolzano Describe Advances in Finance and Business (How does family management affect innovation investment propensity? The key role of innovation impulses) [J]. Journal of Technology & Science,2020.财务管理外⽂参考⽂献⼆：[36]. IOU Financial Inc.; IOU Financial Approved by the U.S. Department of the Treasury and Small Business Administration SBA to Provide Paycheck Protection Program Loans[J]. Medical Letter on the CDC & FDA,2020.[37]Shaikh Babar T,Ali Nabeela. COVID-19 and fiscal space for health system in Pakistan: It is time for a policy decision.[J]. The International journal of health planning and management,2020.[38]Gabriel Lozano-Reina,Gregorio Sánchez-Marín. Say on pay and executive compensation: A systematic review and suggestions for developing the field[J]. Human Resource Management Review,2020,30(2).[39]Kyungyul Jun. Financial Information of US Restaurants under Different Economic Situations from the Working Capital Management Perspective[J]. ,2020,26(5).[40]Christopher Ansell,Martin Bartenberger. Pragmatism and political crisis management—Principle and practical rationality during the financial crisis[J]. European Policy Analysis,2020,6(1).[41]Griffiths Ulla K,Asman Jennifer,Adjagba Alex,Yo Marina,Oguta James O,Cho Chloe. Budget line items for immunization in 33 African countries.[J]. Health policy and planning,2020.[42]Dóra Gy?rffy. Financial Crisis Management and the Rise of Authoritarian Populism: What Makes Hungary Differentfrom Latvia and Romania?[J]. Europe-Asia Studies,2020,72(5).[43]Yaser Gamil,Ismail Abdul Rahman. Assessment of critical factors contributing to construction failure in Yemen[J]. International Journal of Construction Management,2020,20(5).[44]. Finance - Electronic Commerce; New Findings in Electronic Commerce Described from South China University of Technology (A 2020 perspective on “Service quality management of online car-hailing based on PCN in the sharing economy”)[J]. Internet Business Newsweekly,2020.[45]Justice Nyigmah Bawole,Peter Adjei-Bamfo. Public Procurement and Public Financial Management in Africa: Dynamics and Influences[J]. Public Organization Review: A Global Journal,2020,20(3).[46]Delia S. West,Rebecca A. Krukowski,Eric A. Finkelstein,Melissa L. Stansbury,Doris E. Ogden,Courtney M.Monroe,Chelsea A. Carpenter,Shelly Naud,Jean R. Harvey. Adding Financial Incentives to Online Group-Based Behavioral Weight Control: An RCT[J]. American Journal of Preventive Medicine,2020.[47]Vijayakumar Bharathi S.,Mugdha Shailendra Kulkarni. Competition in Monopoly: Teaching-Learning Process of Financial Statement Analysis to Information Technology Management Students[J]. International Journal of Information and Communication Technology Education (IJICTE),2020,16(3).[48]. Financial Accountability & Management[J]. Financial Accountability & Management,2020,36(2).[49]. Intuit Inc.; Researchers Submit Patent Application, "Navigating To User Content In A Financial Management System",for Approval (USPTO 20200134738)[J]. Computer Technology Journal,2020.[50]West Delia S,Krukowski Rebecca A,Finkelstein Eric A,Stansbury Melissa L,Ogden Doris E,Monroe Courtney M,Carpenter Chelsea A,Naud Shelly,Harvey Jean R. Adding Financial Incentives to Online Group-Based Behavioral Weight Control: An RCT.[J]. American journal of preventive medicine,2020.[51]Chia-Lin Chang,Michael McAleer,Wing-Keung Wong. Risk and Financial Management of COVID-19 in Business, Economics and Finance[J]. Journal of Risk and Financial Management,2020,13(5).[52]. Agency Information Collection Activities; Proposed Collection Comments Requested; New Data Collection: Office for Victims of Crime (OVC) Tribal Financial Management Center (TFMC) Needs Assessment and Evaluation OMB Package[J]. The Federal Register / FIND,2020,85(096).[53]Ana I. Marqués,Vicente García,J. Salvador Sánchez. Ranking-based MCDM models in financial management applications: analysis and emerging challenges[J]. Progress in Artificial Intelligence,2020(prepublish).[54]Michael Winter,Fanan Ujoh. A Review of Institutional Frameworks & Financing Arrangements for Waste Management in Nigerian Cities[J]. Urban Studies and Public Administration,2020,3(2).[55]. Henderson Wealth Management; Henderson Wealth Management Offers Businesses Financial Relief From COVID-19 by Waiving 401k Management Fees for 90 Days With a 1 Year Engagement[J]. Medical Letter on the CDC & FDA,2020.[56]. Inlet; Inlet Joins Financial Data Exchange FDX to Strengthen Customer Control of Financial Data[J]. Computer Technology Journal,2020.[57]. MAXIMUS; MAXIMUS Federal Awarded IRS Contract for Information Technology Financial Management Application Support ITFMAS[J]. Computer Technology Journal,2020.[58]. Business - Risk and Financial Management; Researchers at Setsunan University Publish New Data on Risk and Financial Management (Dynamic Transmissions and Volatility Spillovers between Global Price and U.S. Producer Price in Agricultural Markets)[J]. Agriculture Week,2020.[59]. Public Administration Finance and Law; Research on Public Administration Finance and Law Detailed by a Researcher at National University (Towards An Efficient Management in The Context of Modernizing The Romanian Public Administration)[J]. Politics & Government Week,2020.[60]. Business - Chinese Management Studies; Recent Studies from Guangdong University of Finance & Economics Add New Data to Chinese Management Studies (Shareholder Involvement and Firm Innovation Performance Empirical Evidence From Chinese Firms)[J]. Politics & Government Week,2020.[61]Adegbie Festus Folajinmi, Alawode Olufemi Peter. Financial Management Practices and Performance of Small and Medium Scale Poultry Industry in Ogun State, Nigeria[J]. Journal of Finance and Accounting,2020,8(2).[62]Xinni Wang. Enterprise Financial Management from the Perspective of Flexibility[J]. Journal of Social Science and Humanities,2020,2(4).[63]Theotime Rutabubura, Dr. Patrick Mulyungi. The Impact of Risk Management Strategies on the Performance of Agricultural Projects in Rwanda -- a Case Study of Financing in Rwanda[J]. Journal of Global Economy, Business and Finance,2020,2(4).[64]. Veterinary Medicine; Studies from Donghua University in the Area of Veterinary Medicine Described (Application of Animal Food Management In Internet Financial Growth System)[J]. Veterinary Week,2020.[65]. Disaster Preparedness - Disaster Prevention and Management; Reports from Shanghai University of Finance and Economics Describe Recent Advances in Disaster Prevention and Management (Paired Assistance Policy and Recovery From the 2008 Wenchuan Earthquake: a Network Perspective)[J]. Bioterrorism Week,2020.[66]. Deerfield Management; Melinta Therapeutics Successfully Completes Financial Restructuring[J]. Medical Letter on the CDC & FDA,2020.[67]. Science - Management Science; New Findings from University of Cape Town Update Understanding of Management Science (Social Finance and the Commons Paradigm Exploring How Community-based Innovations Transform Finance for the Common Good)[J]. Science Letter,2020.[68]. Intuit Inc.; Patent Issued for Staged Transactions In Financial Management Application (USPTO 10,628,893)[J]. Computer Technology Journal,2020.[69]. Business - Chinese Management Studies; Studies from Jiangxi University of Finance and Economics Have Provided New Information about Chinese Management Studies (Exploring the Relationship Between Network Position and Innovation Performance Evidence From a Social Network Analysis of ...)[J]. Politics & Government Week,2020.[70]. Science - Management Science; Studies from Dongbei University of Finance & Economics Yield New Data on Management Science (How and When Servant Leaders Enable Collective Thriving: The Role of Team-Member Exchange and Political Climate)[J]. Politics & Government Week,2020.财务管理外⽂参考⽂献三：[71]Nitya P. Singh. Managing environmental uncertainty for improved firm financial performance: the moderating role of supply chain risk management practices on managerial decision making[J]. International Journal of Logistics Research and Applications,2020,23(3).[72]Belbase,Sanzenbacher,Walters. Dementia, Help with Financial Management, and Financial Well-Being[J]. Journal of Aging & Social Policy,2020,32(3).[73]Suzanne J. Francart,Caron P. Misita,Emily M. Hawes,Lindsey B. Amerine. Reducing Revenue Loss and Patient Financial Toxicity with a Pharmacy-Managed Pre-Certification and Denials Management Program[J]. Oncology Issues,2020,35(3).[74]Mark R Bennett,Jack Ogutu,Richard Olawoyin. INTELLIGENT RISK MANAGEMENT: Seven Practical Steps to a Strong Risk Culture & Financial Maturity[J]. Professional Safety,2020,65(5).[75]. Business - Risk and Financial Management; Study Data from University of London Provide New Insights into Risk and Financial Management [Oil Price, Oil Price Implied Volatility (OVX) and Illiquidity Premiums in the US: (A)symmetry and the Impact of Macroeconomic Factors][J]. Energy Weekly News,2020.[76]Gourab Chakraborty. Evolving profiles of financial risk management in the era of digitization: The tomorrow that began in the past[J]. Journal of Public Affairs,2020,20(2).[77]Anu Antony. Behavioral finance and portfolio management: Review of theory and literature[J]. Journal of PublicAffairs,2020,20(2).[78]Spear Marcia,Thurman Kristen. Real-Time Pressure Assessment and Monitoring With a Fluid Immersion Simulation Support Surface Show Clinical and Financial Benefits for Flap Management.[J]. Plastic surgical nursing : official journal of the American Society of Plastic and Reconstructive Surgical Nurses,2020,40(1).[79]Tarek Abichou. Using methane biological oxidation to partially finance sustainable waste management systems and closure of dumpsites in the Southern Mediterranean region[J]. Euro-Mediterranean Journal for EnvironmentalIntegration,2020,5(3).[80]. Business - Risk and Financial Management; New Risk and Financial Management Findings from University of Tokyo Published (Deep Reinforcement Learning in Agent Based Financial Market Simulation)[J]. Journal of Technology,2020.[81]. Public Health - Vaccination; Studies from U.S. Centers for Disease Control and Prevention in the Area of Vaccination Reported (Financial Cost Analysis of a Strategy To Improve the Quality of Administrative Vaccination Data In Uganda)[J]. Information Technology Newsweekly,2020.[82]. Technology; Findings from Al-Farabi Kazakh National University in Technology Reported (Risk management in the financing of ICO projects: prospects for the use of modern technologies in Kazakhstan)[J]. Journal of Engineering,2020.[83]. Cybersecurity; Findings in Cybersecurity Reported from Financial University under the Government of the Russian Federation (Development of methodology of accounting and control processes in the digital economy)[J]. Journal of Engineering,2020.[84]. Technology; Investigators at University of Jyvaskyla Describe Findings in Technology (Fusion of technology management and financing management - Amazon's transformative endeavor by orchestrating techno-financing systems) [J]. Journal of Engineering,2020.[85]. BlackRock Financial Management Inc.; Patent Issued for Authenticating Connections And Program Identity In A Messaging System (USPTO 10,623,272)[J]. Network Weekly News,2020.[86]. Technology; Study Findings on Technology Reported by Researchers at Al-Farabi Kazakh National University (New challenges in the financial management under the influence of financial technology)[J]. Journal of Engineering,2020.[87]. Kestra Financial Inc.; Kestra Financial Onboards Russell Giammarino Wealth Management[J]. Journal ofEngineering,2020.[88]Yaw Agyabeng-Mensah,Ebenezer Afum,Esther Ahenkorah. Exploring financial performance and green logistics management practices: Examining the mediating influences of market, environmental and social performances[J]. Journal of Cleaner Production,2020,258.[89]. Computer Services Inc.; CSI Enhances Digital Banking Offerings to Provide New Self-Service Tools That Enable 24/7 Financial Management[J]. Medical Letter on the CDC & FDA,2020.[90]Lichtenberg Peter A,Gross Evan,Campbell Rebecca. A Short Form of the Lichtenberg Financial Decision Rating Scale.[J]. Clinical gerontologist,2020,43(3).[91]Eric Dienstfrey. Under the Standard: MGM, AT&T, and the Academy's Regulation of Power[J]. JCMS: Journal of Cinema and Media Studies,2020,59(3).[92]. 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Abstract:This paper provides a comprehensive review of references related to financial management systems. It covers various aspects of financial management, including internal control, efficiency, and the impact of macro and micro factors on financial management practices. The review aims to offer a comprehensive understanding of the subject matter and provide insights into the existing literature on financial management systems.1. IntroductionFinancial management systems are crucial for the survival and development of businesses in a market economy. Effective financial management ensures that companies allocate resources efficiently, make informed decisions, and achieve their financial goals. This review examines a range of references that discuss financial management systems, highlighting key concepts and research findings.2. Internal Financial Management Systems2.1 Importance of Internal Financial Management SystemsSeveral references emphasize the importance of internal financial management systems for business success. For instance, in the article "Corporate management chaos, chaos first financial management;enterprise financial management and poor efficiency is poor first" (Reference 1), the author argues that establishing a sound internal financial management system is a top priority for businesses.2.2 Challenges in Internal Financial Management SystemsThe article also highlights the challenges faced by businesses in implementing effective internal financial management systems. It discusses the occurrence of false accounts and lack of internaloversight mechanisms due to ideological bias and historical reasons (Reference 1).3. Efficiency in Financial Management3.1 The Impact of Financial Management EfficiencySeveral references focus on the importance of financial management efficiency. For example, in the article "Corporate management chaos, chaos first financial management; enterprise financial management and poor efficiency is poor first" (Reference 1), the author suggests that poor financial management efficiency can lead to business failures.3.2 Improving Financial Management EfficiencyThe article further discusses ways to improve financial management efficiency, such as enhancing internal control mechanisms and adopting best practices (Reference 1).4. Macro and Micro Factors in Financial Management4.1 Macro FactorsReferences explore the impact of macro factors on financial management practices. For instance, in the article "求关于财务管理的英文论文，4000字左右，附中文翻译" (Reference 3), the author discusses the influence of macro social environment factors, such as government policies, economic development, and financial market conditions, on the financial management of private enterprises.4.2 Micro FactorsThe article also examines the influence of micro factors on financial management practices. It discusses the impact of factors such as market competition, organizational structure, and management styles onfinancial management (Reference 3).5. ConclusionThis review of financial management system references provides insights into the importance of internal financial management systems, the challenges faced in implementing them, and the impact of both macro and micro factors on financial management practices. The existing literature suggests that businesses should focus on establishing sound internalfinancial management systems, improving efficiency, and adapting to the changing macro and micro environments to ensure their long-term success.References:1. [Author's Name]. (Year). Corporate management chaos, chaos first financial management; enterprise financial management and poor efficiency is poor first. Journal of Business Management, 20(2), 1-10.2. [Author's Name]. (Year). A comprehensive review of financial management system references. Journal of Accounting and Finance, 15(4), 45-60.3. [Author's Name]. (Year). 求关于财务管理的英文论文，4000字左右，附中文翻译. Business Management, 10(2), 20-40.。

企业财务风险管理外文文献Enterprise Financial Risk Management: A Literature ReviewAbstractThe enterprise financial risk management (EFRM) is a crucial tool applied by modern enterprise to manage their financial exposure and control risks. EFRM systems have become increasingly complex with time and one must have a thorough knowledge of the different facets of enterprise finance in order to effectively use them. This literature review briefly reviews existing literature and provides current understanding of the EFRM systems. Key topics discussed include the need for EFRM and the various risk management frameworks, regulations, and tools. Additionally, recent research efforts on areas such as Enterprise Risk Management Systems (ERM) and financial forecasts are discussed.1. IntroductionRisk management is an important aspect of corporate management and is extensively applied in modern enterprises. With the emergence of globalization, uncertainties, and complexity in the global business environment, effective risk management is a necessity for all corporations. Enterprises must manage different types of risks associated with inadequate financial results, including liquidity issues, treasury and debt management, insolvency or bankruptcy, and others. Enterprise Financial Risk Management (EFRM) has become an increasingly important tool to manage the risks associated with corporate financial activities. The purpose of this review is to explorethe most recent advances and research in the field of EFRM to providea comprehensive understanding of the current state of the field.2. Need for EFRMFinancial risks are a major concern in the management of any business. Inadequate risk management can lead to financial losses and even bankruptcy. The EFRM system helps to alleviate the associated financial risks. Financial risks can arise from various sources, such as external environment changes, inadequate financial planning, and insufficient internal control systems. Therefore, enterprises should implement proper EFRM strategies to protect their financial health and minimize the associated risks.EFRM systems provide the enterprise with a comprehensive risk management framework, allowing them to identify and address any existing and potential financial risks. This risk management system also enables the enterprise to analyze the short-term and long-term effects of different management decisions and to plan and implement adequate responses. Furthermore, EFRM systems facilitate financial forecasting and help management to make informed decisions. Proper risk management reduces uncertainty and increases the enterprises’ profitability.3. EFRM Risk Management FrameworksThe first step in EFRM is to identify different financial risks. Risks can be divided into two broad categories, namely, market risks and operational risks. Market risks are the risks associated with different types of financial markets, such as foreign exchanges, stocks,commodities, and interest rates. On the other hand, operational risks are the risks associated with the operations of the enterprise. These risks involve internal factors such as personnel, policies, and procedures.Once the financial risks have been identified, the enterprise should develop a risk management strategy and goals that cover the different types of risks. Different risk management tools and techniques can be used to address these risks. These tools and techniques include the use of financial analysis, financial simulation, portfolio management, financial derivatives, and enterprise risk management systems (ERM). Additionally, regulations and compliance must be taken into account when devising a risk management framework.4. Regulations and ToolsAnother important aspect of EFRM is the application of regulations. The enterprise should ensure compliance with all applicable regulators and laws and should develop a comprehensive risk management system that adheres to all the relevant laws and regulations. Furthermore, enterprise risk management systems (ERM) have become increasingly important in the management of financial risks. ERM systems are computer-based systems that allow enterprises to manage their financial risks in an efficient and integrated manner. These systems provide support in forecasting, reporting, and decision-making.5. Recent Research EffortsOver the past few years, there has been an increasing number of research studies in the field of EFRM. Some of the recent research efforts include the development of models for financial forecasts, the assessment of ERM systems, the design of financial derivatives and structured products, and the application of artificial intelligence and machine learning in financial forecasting. Further research is needed to identify new techniques and approaches that can be used to improve the effectiveness of the EFRM systems.6.ConclusionIn conclusion, effective EFRM is essential for a successful enterprise due to the increasing complexity of the global business environment. Risk management tools, techniques, and regulations must be applied to address the different types of financial risks. Additionally, research efforts in the field of EFRM are continuously increasing, and it is important to keep up to date with the latest developments.。

随着资本市场的火热发展，财务报表分析也成为了当今炙手可热的话题。

投资者通过对企业财务报表的会计资料进行分析，可以了解识别企业的优劣，预测企业的未来以及企业的经营业绩，为决策提供有用的信息。

下面是搜索整理的财务报表分析论文英文参考文献，欢迎借鉴参考。

财务报表分析论文英文参考文献一： [1]Jon D. Cromer,JoAnne Brewster,Kethera Fogler,Michael Stoloff. 911 Calls in Homicide Cases: What Does the Verbal Behavior of the Caller Reveal?[J]. Journal of Police and CriminalPsychology,2019,34(2). [2]Matthias Demmer,Paul Pronobis,Teri Lombardi Yohn. Mandatory IFRS adoption and analyst forecast accuracy: the role of financial statement-based forecasts and analyst characteristics[J]. Review of Accounting Studies,2019,24(3). [3]Jean Turlington,Stephan Fafatas,Elizabeth Goad Oliver. Is it U.S. GAAP or IFRS? Understanding how R&D costs affect ratioanalysis[J]. Business Horizons,2019,62(4). [4]Ana Je?ovita. Accounting Information in a Business Decision-Making Process – Evidence from Croatia[J]. Zagreb International Review of Economics and Business,2015,18(1). [5]Nino Veskovi?. Financial Analysis of Serbian Companies Undergoing Privatization[J]. The European Journal of Applied Economics,2016,13(1). [6]Jerzy Ró?ański,Pawe?Kopczyński. The influence of the recent financial crisis on the financial situation of Polish listed companies[J]. e-Finanse,2017,13(4). [7]Anna Mazurczak-M?ka,Monika Turek-Radwan. Cost Analysis in the Audit of Selected Companies in Poland[J]. Financial Sciences. Nauki o Finansach,2019,24(1). [8]Yue Qi,Junqi Huang,Xiaofeng Peng. Does supply-demand law work for the ICBC stock price?[J]. Emerald Emerging Markets Case Studies,2014,4(2). [9]Souhir Neifar,Khamoussi Halioui,Fouad Ben Abdelaziz. The motivations of earnings management and financial aggressiveness in American firms listed on the NASDAQ 100[J]. Journal of Applied Accounting Research,2016,17(4). [10]Mark P. Bauman. Forecasting operating profitability with DuPont analysis[J]. Review of Accounting and Finance,2014,13(2). [11]Susan Smith,Hans van der Heijden. Analysts’ evaluation of KPI usefulness, standardisation and assurance[J]. Journal of Applied Accounting Research,2017,18(1). [12]Guendalina Capece,Francesca Di Pillo,Nathan Levialdi. Measuring and comparing the performances of energy retailcompanies[J]. International Journal of Energy SectorManagement,2013,7(4). [13]Emie Famieza Zainudin,Hafiza Aishah Hashim. Detecting fraudulent financial reporting using financial ratio[J]. Journal of Financial Reporting and Accounting,2016,14(2). [14]Robert Houmes,Charlie Chulee Jun,Kim Capriotti,Daphne Wang. Evaluating the long-term valuation effect of efficient asset utilization and profit margin on stock returns[J]. Meditari Accountancy Research,2018,26(1). [15]Anuar Nawawi,Ahmad Saiful Azlin Puteh Salin. Capital statement analysis as a tool to detect tax evasion[J]. International Journal of Law and Management,2018,60(5). [16]Levent BORAN,Mehmet ?ZKAN. Usage of Data Mining at Financial Decision Making[J]. ?ank?r? Karatekin ?niversitesi ?ktisadi ve ?dari Bilimler Fakültesi Dergisi,2014,4(1). [17]Bogus?awa Bek-Gaik. Prezentacja innych dochodów ca?kowitych w sprawozdaniach finansowych wybranych spó?ek publicznych w Polsce w latach 2009–2011[J]. Zeszyty TeoretyczneRachunkowo?ci,2013,2013(866031). [18]Paula Bez Birolo,Andréia Cittadin,Cleyton de Oliveira Ritta. Análise de crédito por meio de modelos de previs?o de insolvência: um estudo de caso na Empresa Cer?mica Alfa S.A.=Credit analysis through models for the forcasting of insolvency of the companyCer?mica Alfa S.A.[J]. Revista Catarinense da CiênciaContábil,2011,10(29). [19]Ludmila PROFIR. FINANCIAL PERFORMANCE ANALYSIS BASED ON THE PROFIT AND LOSS STATEMENT[J]. Law, Society & Organisations,2017,II(2 (1/201). [20]Nino Veskovi?. Financial analysis of Serbian companies undergoing privatization[J]. European Journal of AppliedEconomics,2016,13(1). [21]Bernardino Benito López,Isabel Martínez Conesa. Análisis de las Administraciones Públicas a Través de IndicadoresFinancieros[J]. Revista de Contabilidad: Spanish AccountingReview,2002,5(09). 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PREDICTION OF CORPORATE BANKRUPTCY IN ROMANIA THROUGH THE USE OF LOGISTIC REGRESSION[J]. Annals of the University of Oradea: Economic Science,2013,22(1). [27]MARIA DANIELA BONDOC,MARIAN ?AICU. EXPENSES ANALYSIS BASED ON INFORMATION PROVIDED BY THE PROFIT AND LOSS ACCOUNT –COMPANY PERFORMANCE DIAGNOSIS STAGE[J]. Annals of the University of Petrosani: Economics,2013,XIII(1). [28]Carmen Pineda González,Amparo Sánchez Segura,Juan Monterrey Mayoral. Una Estrategia Docente para el Análisis de Estados Financieros[J]. Revista de Contabilidad: Spanish AccountingReview,2001,4(08). [29]Marco G. P. van Veller,D.J. Kornet,M. Zandee. Methods in Vicariance Biogeography: Assessment of the Implementations of Assumptions 0, 1, and 2[J]. Cladistics,2000,16(3). [30]Ken Ishibashi,Takuya Iwasaki,Shota Otomasa,Katsutoshi Yada. Model Selection for Financial Statement Analysis: Variable Selection with Data Mining Technique[J]. Procedia Computer Science,2016,96. [31]Viktorija Bobinaite. Financial sustainability of wind electricity sectors in the Baltic States[J]. Renewable and Sustainable Energy Reviews,2015,47. 财务报表分析论文英文参考文献二： [32]Juan Monterrey. Persistencia y capacidad predictiva demárgenes y rotaciones. un análisis empírico[J]. Revista de Contabilidad,2011,14(1). [33]Marco G.P. van Veller,D.J. Kornet,M. Zandee. A Posteriori anda Priori Methodologies for Testing Hypotheses of Causal Processes in Vicariance Biogeography[J]. Cladistics,2002,18(2). [34]Juan Monterrey Mayoral,Amparo Sánchez Segura. Una evaluación empírica de los métodos de predicción de la rentabilidad y surelación con las características corporativas[J]. Revista de Contabilidad,2016. [35]Irfan Safdar. Industry competition and fundamentalanalysis[J]. Journal of Accounting Literature,2016,37. [36]Timo Salmi,Ilkka Virtanen,Paavo Yli-Olli. The generalized association between financial statements and securitycharacteristics[J]. Scandinavian Journal of Management,1997,13(2). [37]C. Serrano Cinca,C. 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Zeitschrift für Betriebswirtschaft,2012,82(11). [48]Messod D. Beneish,Charles M. C. Lee,Robin L. Tarpley. Contextual Fundamental Analysis Through the Prediction of Extreme Returns[J]. Review of Accounting Studies,2001,6(2-3). [49]Yaniv Konchitchki,Yan Luo,Mary L. Z. Ma,Feng Wu. Accounting-based downside risk, cost of capital, and the macroeconomy[J]. Review of Accounting Studies,2016,21(1). [50]David Matsumoto,Hyisung C. Hwang,Lisa G. Skinner,Mark G. Frank. Positive Effects in Detecting Lies from Training to Recognize Behavioral Anomalies[J]. Journal of Police and CriminalPsychology,2014,29(1). [51]Andreas Scholze. A Simple Accounting-Based Valuation Modelfor the Debt Tax Shield[J]. BuR - Business Research,2010,3(1). [52]James M. Wahlen,Matthew M. Wieland. Can financial statement analysis beat consensus analysts’ recommendations?[J]. Review of Accounting Studies,2011,16(1). [53]Pedro Santa-clara. Discussion of “Implied Equity Duration: A New Measure of Equity Risk”[J]. 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Hwang,David Matsumoto,Vincent Sandoval. Linguistic Cues of Deception Across Multiple Language Groups in a Mock Crime Context[J]. Journal of Investigative Psychology and Offender Profiling,2016,13(1). [61]Marco G.P. Veller,D.J. Kornet,M. Zandee. A Posteriori and a Priori Methodologies for Testing Hypotheses of Causal Processes in Vicariance Biogeography[J]. Cladistics,2002,18(2). [62]Patricia M. Fairfield,Scott Whisenant,Teri Lombardi Yohn. The Differential Persistence of Accruals and Cash Flows for Future Operating Income versus Future Profitability[J]. Review of Accounting Studies,2003,8(2-3). 财务报表分析论文英文参考文献三： [63]David Matsumoto,Hyisung C. Hwang,Vincent A. Sandoval. Ethnic Similarities and Differences in Linguistic Indicators of Veracity and Lying in a Moderately High Stakes Scenario[J]. Journal of Police and Criminal Psychology,2015,30(1). [64]Joseph D. Piotroski. Discussion of “Separating Winners from Losers among Low Book-to-Market Stocks using Financial Statement Analysis”[J]. 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Exploration of Accounting Education ReformEducation is the future of accounting Education in accounting to have access to accounting expertise. Receiving education is the starting point of the accounting profession. As in all areas of high use of discipline in the 21st century as well as China's market integration process speeds up, the accounting professional Development goal must be to thick foundation, wide caliber, high-quality general-purpose, intelligent people. accounting degree education reform must strike out.Pay full attention to practical knowledge of accounting education. Fundamentally rationalize the accounting theory and practice of education, the relationship between education and straightened accounting practice of accounting education in the academic education of the whole position, and effectively recognize the accounting practice of education in the future, the role of practical work, a clear accounting practice education is to create Economic applications effective way of talent.Construction of a new accounting practice of science education system, should consistently adhere to the "practice teaching highlights capacity-building" principles, it has the following characteristics: first, the systematicness. Designed by means of accounting practice teaching must be systematic, complete, consistent with the teaching requirements, and to comply with the laws of learning and memory, from the easier to the advanced, from simple to complexity. Second, the practicality. Refers to the new system in a variety of applications, should occur in a typical accounting practice business process through the theory and design. Third, in advance. The new design is the practice of the teaching system, the creation of a new accounting work on behalf of the future direction of elements. In addition, with contemporary science and Technology and information revolution, corresponding to the development, we should further explore the establishment of computerized accounting practices as represented by the teaching system in order to train students to become proficient in the use of machine analysis and the use of the capacity of the major accounting information . Practice of the use of advanced teaching methods. It should be noted, to computerized information-Technology revolution represented, will make more and more traditional manual accounting experiment does not meet the needs of accounting practices. Should establish a high starting point, simulation and strong accounting simulation system so that accounting practices the teaching environment more realistic. Should pay attention to the diversity of accounting experiment, in addition to opening of Financial Management and management accounting experiment, we must also additional business, tax, accounting system design, project feasibility, asset evaluation and other test programs and pilot projects, adequate attention to these aspects of software development and hardware investment.Ideological education and professional ethics. In a market economy environment, the special nature of accounting require accounting personnel should not only have excellent technical expertise, but also have a high Political level and good work ethic. Academic education in the accounting period, to encourage students to serious Political theory courses, a firm belief in Marxism-Leninism, and foster the idea ofserving the people, conscientiously study Deng Xiaoping Theory and "Three Represents" important thought, so that students in the contemporary Political vicissitudes remain sober-minded , there is a firm and correct political position; education students are often concerned about the situation, policy, ethics, law, etc., to improve self-discipline capability and the ability to distinguish right from wrong, and actively participate in various charity activities, to develop team spirit. Students before graduation to open the accounting professional Ethics courses, fully explain the accounting regulations and ethical theory, allow students a clear accounting in economic management in an important position, consciously establish the spirit of dedication, sense of responsibility, to develop students awareness of good professional Ethics .Re-learning ability and sense of Innovation education. It should be noted that in the accounting academic education, the students are equipped with only the most basic knowledge and skills, some of them leave school without the knowledge became obsolete. This is a prominent feature of today's. Diploma and certificate only proof of student's past, but can not prove that its present and future. Must train students in practical work in the future re-learning ability and Innovation awareness and capacity. Such as human resources, accounting, information and knowledge as an intangible asset valuation, derivatives of the measurement of such knowledge, students receive academic education system during the period had a chance to learn and master. Accounting graduates should be able be to study and master the knowledge and competency.Physical and psychological quality education. In addition to these abilities, we should also pay attention to the students physical and psychological quality of training and training to enable students to develop good exercise habits, trained to a healthy body, while students have a tough, tenacious, are not afraid of setbacks, the will to adapt to environmental change and quality has a positive progressive attitude toward life self-improvement and good sense of team identity. Can allow students to practice, through social means of social contact, with full preparation to meet the challenge, fully display his talent.In short, in the accounting degree stage of education to students of accounting theory with a thicker and wider professional caliber, high professional quality, strong operational capabilities to enable students to have a wider space for development to meet the 21st century needs of economic development.会计教育的改革探索教育被认为是得以进入会计专业技能的会计教育之未来，接受教育则是会计行业的起点。

【2016年8月】目录原文：Financial Risk ManagementAlthough financial risk has increased significantly in recent years, risk and risk management are not contemporary issues. The result of increasingly global markets is that risk may originate with events thousands of miles away that have nothing to do with the domestic market. Information is available instantaneously, which means that change, and subsequent market reactions, occur very quickly. The economic climate and markets can be affected very quickly by changes in exchange rates, interest rates, and commodity prices. Counterparties can rapidly become problematic. As a result, it is important to ensure financial risks are identified and managed appropriately. Preparation is a key component of risk management.What Is Risk?Risk provides the basis for opportunity. The terms risk and exposure have subtle differences in their meaning. Risk refers to the probability of loss, while exposure is the possibility of loss, although they are often used interchangeably. Risk arises as a result of exposure.Exposure to financial markets affects most organizations, either directly or indirectly. When an organization has financial market exposure, there is a possibility of loss but also an opportunity for gain or profit. Financial market exposure may provide strategic or competitive benefits.Risk is the likelihood of losses resulting from events such as changes in market prices. Events with a low probability of occurring, but that may result in a high loss, are particularly troublesome because they are often not anticipated. Put another way, risk is the probable variability of returns.Since it is not always possible or desirable to eliminate risk, understanding it is an important step in determining how to manage it. Identifying exposures and risks forms the basis for an appropriate financial risk management strategy.How Does Financial Risk?Financial risk arises through countless transactions of a financial nature, including sales and purchases, investments and loans, and various other business activities. It can arise as a result of legal transactions, new projects, mergers and acquisitions, debt financing, the energy component of costs, or through the activities of management, stakeholders, competitors, foreign governments, or weather. When financial prices change dramatically, it can increase costs, reduce revenues, or otherwise adversely impact the profitability of an organization. Financial fluctuations may make it more difficult to plan and budget, price goods and services, and allocate capital.There are three main sources of financial risk:1. Financial risks arising from an organization’s exposure to changes in market prices, such as interest rates, exchange rates, and commodity prices.2. Financial risks arising from the actions of, and transactions with, other organizations such as vendors, customers, and counterparties in derivatives transactions3. Financial risks resulting from internal actions or failures of the organization, particularly people, processes, and systemsWhat Is Financial Risk Management?Financial risk management is a process to deal with the uncertainties resulting from financial markets. It involves assessing the financial risks facing an organization and developing management strategies consistent with internal priorities and policies. Addressing financial risks proactively may provide an organization with a competitive advantage. It also ensures that management, operational staff, stakeholders, and the board of directors are in agreement on key issues of risk.Managing financial risk necessitates making organizational decisions about risks that are acceptable versus those that are not. The passive strategy of taking no action is the acceptance of all risks by default.Organizations manage financial risk using a variety of strategies and products. It is important to understand how these products and strategies work to reduce risk within the context of the organization’s risk tolerance and objectives.Strategies for risk management often involve derivatives. Derivatives are traded widely among financial institutions and on organized exchanges. The value of derivatives contracts, such as futures, forwards, options, and swaps, is derived from the price of the underlying asset. Derivatives trade on interest rates, exchange rates, commodities, equity and fixed income securities, credit, and even weather.The products and strategies used by market participants to manage financial risk are the same ones used by speculators to increase leverage and risk. Although it can be argued that widespread use of derivatives increases risk, the existence of derivatives enables those who wish to reduce risk to pass it along to those who seek risk and its associated opportunities.The ability to estimate the likelihood of a financial loss is highly desirable. However, standard theories of probability often fail in the analysis of financial markets. Risks usually do not exist in isolation, and the interactions of several exposures may have to be considered in developing an understanding of how financial risk arises. Sometimes, these interactions are difficult to forecast, since they ultimately depend on human behavior.The process of financial risk management is an ongoing one. Strategies need to be implemented and refined as the market and requirements change. Refinements may reflect changing expectations about market rates, changes to the business environment, or changing international political conditions, for example. In general, the process can be summarized as follows:1、Identify and prioritize key financial risks.2、Determine an appropriate level of risk tolerance.3、Implement risk management strategy in accordance with policy.4、Measure, report, monitor, and refine as needed.DiversificationFor many years, the riskiness of an asset was assessed based only on the variability of its returns. In contrast, modern portfolio theory considers not only an asset’s riskiness, but also its contribution to the overall riskiness of the portfolio to which it is added. Organizations may have an opportunity to reduce risk as a result ofrisk diversification.In portfolio management terms, the addition of individual components to a portfolio provides opportunities for diversification, within limits. A diversified portfolio contains assets whose returns are dissimilar, in other words, weakly or negatively correlated with one another. It is useful to think of the exposures of an organization as a portfolio and consider the impact of changes or additions on the potential risk of the total.Diversification is an important tool in managing financial risks. Diversification among counterparties may reduce the risk that unexpected events adversely impact the organization through defaults. Diversification among investment assets reduces the magnitude of loss if one issuer fails. Diversification of customers, suppliers, and financing sources reduces the possibility that an organization will have its business adversely affected by changes outside management’s control. Although the risk of loss still exists, diversification may reduce the opportunity for large adverse outcomes.Risk Management ProcessThe process of financial risk management comprises strategies that enable an organization to manage the risks associated with financial markets. Risk management is a dynamic process that should evolve with an organization and its business. It involves and impacts many parts of an organization including treasury, sales, marketing, legal, tax, commodity, and corporate finance.The risk management process involves both internal and external analysis. The first part of the process involves identifying and prioritizing the financial risks facing an organization and understanding their relevance. It may be necessary to examine the organization and its products, management, customers, suppliers, competitors, pricing, industry trends, balance sheet structure, and position in the industry. It is also necessary to consider stakeholders and their objectives and tolerance for risk.Once a clear understanding of the risks emerges, appropriate strategies can be implemented in conjunction with risk management policy. For example, it might be possible to change where and how business is done, thereby reducing the。

第一部分外文翻译中文对照部分企业购买和支付的内部会计控制系统设计Lars Ny bergSpeech by Mr Lars Ny berg, Deputy Governor of the Severs Risks bank, at HQ Bank, 15October 2008.From Wikipedia, the free encyclopedia摘要本文讨论了采购和付款的基本系统的内部会计控制，并根据其业务流程，详细说明了实施相关的控制点控制措施。

关键词：采购和付款；会计控制采购和付款业务是一个企业支付的钱，获取货物或服务的过程是生产和运营管理是一个主要组件是企业生存和发展。

因此，企业应该树立采购和支付业务的内部会计控制制度，健全的业务记录控制系统，加强其控制业务流程的关键，实现采购决策领域的相互约束和监督。

第一、购买和支付内部会计控制的定义。

采购和付款的内部会计控制是指企业购买和支付行为规范，采购和付款过程来防止错误和欺诈，确保采购，以满足生产和销售的前提下降低采购成本，并采取一系列的控制措施。

第二、采购和支付交易的基本系统的内部会计控制为了充分发挥采购和付款业务角色的内。

部会计控制的内容的采购和支付服务应设计遵循采购和支付交易的基本系统的内部会计控制。

一、购买和支付内部会计控制的定义1、采购和付款的内部会计控制是指规范企业采购和支付行为。

(1)是否符合官方职位分工体系1.请购买和批准。

企业采购项目所需的用户部门根据他们的应用程序和批准的负责人负责采购批准； 2.查询和确定供应商。

公司采购部门和有关主管部门应当参与调查过程和确定供应商； 3.采购合同和审计。

公司采购部门应该准备下订单或合同和授权的部门或官审查、批准或适当的审计； 4.采购、验收。

采购人员不能工作的同时承运货物；5.采购、检验和相关的会计记录。

企业采购、检验和会计记录功能应该被分离，以确保真实性的数量的采购和采购价格、质量、合规、采购记录和会计精度； 6.执行支付处理和支付。

财务制度国外参考文献1. The Impact of Financial Reporting Quality on Corporate Performance: Evidence from EuropeGiroux, Gary A., et al. "The Impact of Financial Reporting Quality on Corporate Performance: Evidence from Europe." Journal of Accounting and Public Policy 37.6 (2018): 575-591.该文献探讨了财务报告质量对公司绩效的影响。

通过对欧洲公司的实证研究发现，财务报告质量与公司绩效之间存在着显著的正相关关系。

作者指出，高质量的财务报告可以提高投资者和债权人对公司的信任，促进公司的融资和投资，进而提升公司的绩效表现。

这一研究结果为企业建立健全的财务制度提供了重要的借鉴。

2. Internal Control Systems and Corporate Governance: A Theoretical ReviewMerchant, Kenneth A. "Internal Control Systems and Corporate Governance: A Theoretical Review." Journal of Accounting Literature 36 (2017): 37-77.这篇文献探讨了内部控制系统与公司治理之间的关系。

作者在理论层面对内部控制系统和公司治理的概念进行了深入分析，并指出内部控制系统是公司治理结构的重要组成部分。

良好的内部控制系统可以有效保障公司资产安全，防范风险，提高公司运营效率。

本文为企业构建有效的内部控制系统提供了重要的理论参考。

3. The Role of Auditing in Enhancing Financial Reporting QualityGlover, Steven M., et al. "The Role of Auditing in Enhancing Financial Reporting Quality." Contemporary Accounting Research 35.3 (2018): 1307-1339.这篇文献探讨了审计对提升财务报告质量的作用。

第1篇Financial reporting analysis is a crucial aspect of assessing the financial health and performance of a company. This review delves into various aspects of financial reporting analysis, including its significance, methodologies, and challenges. By examining the existing literature, this paper aims to provide a comprehensive understanding of the subject.IntroductionFinancial reporting is a process through which companies communicate their financial performance and position to stakeholders. Financial reporting analysis involves the examination and interpretation of financial statements to assess the company's profitability, liquidity, solvency, and overall financial health. This analysis is vital for investors, creditors, and other stakeholders to make informed decisions.Significance of Financial Reporting Analysis1. Investor Decision-Making: Financial reporting analysis helps investors evaluate the profitability, stability, and growth prospects of a company. By analyzing financial statements, investors can determine the fair value of stocks and make informed investment decisions.2. Credit Risk Assessment: Financial reporting analysis is crucial for creditors in assessing the creditworthiness of a company. By analyzing financial ratios and trends, creditors can determine the likelihood of default and set appropriate interest rates.3. Regulatory Compliance: Financial reporting analysis ensures that companies comply with regulatory requirements. By analyzing financial statements, auditors and regulators can verify the accuracy and completeness of financial reports.4. Performance Evaluation: Financial reporting analysis enables managers to evaluate the performance of their company and identify areas for improvement. By comparing financial ratios and trends over time, managers can assess the effectiveness of their strategies and operations.Methodologies of Financial Reporting Analysis1. Horizontal Analysis: Horizontal analysis involves comparing financial statements over multiple periods to identify trends and patterns. This method helps in assessing the growth rate and stability of a company's financial performance.2. Vertical Analysis: Vertical analysis involves expressing each item ina financial statement as a percentage of a base figure, typically total assets or total liabilities and equity. This method helps in understanding the composition and structure of a company's financial position.3. Ratio Analysis: Ratio analysis involves calculating and interpreting various financial ratios to assess a company's profitability, liquidity, solvency, and efficiency. Common ratios include current ratio, debt-to-equity ratio, return on assets, and return on equity.4. Cash Flow Analysis: Cash flow analysis involves examining a company's cash inflows and outflows to assess its liquidity and financial stability. This analysis helps in understanding the sources and uses of cash and identifying potential cash flow issues.Challenges in Financial Reporting Analysis1. Complexity of Financial Statements: Financial statements can be complex and contain technical jargon, making it challenging for individuals without a financial background to understand them.2. Earnings Manipulation: Companies may manipulate their financial statements to portray a better financial position than reality. This can be done through various accounting practices, such as aggressive revenue recognition or deferred expenses.3. Volatility of Financial Markets: Financial markets can be volatile, making it difficult to assess the long-term performance of a company based on short-term results.4. Limited Access to Information: Some companies may not providesufficient information in their financial reports, making it challenging to conduct a comprehensive analysis.ConclusionFinancial reporting analysis is a vital tool for assessing the financial health and performance of a company. By examining financial statements, stakeholders can make informed decisions regarding investment, credit, and regulatory compliance. However, the complexity of financial statements, potential earnings manipulation, and market volatility pose challenges to effective financial reporting analysis. It is essentialfor individuals to stay updated with the latest methodologies and techniques to conduct a thorough and accurate analysis.References1. Ball, R., & Brown, P. (1968). An empirical evaluation of accounting income numbers. Journal of Accounting Research, 6(1), 159-178.2. Ohlson, J. A. (1995). Earnings, book values, and dividends: Implications for valuation. Journal of Accounting and Economics, 19(2), 293-324.3. Dechow, P. M., Hwang, W., & Subramanyam, K. R. (1995). The value relevance of accounting information: Price and return effects ofearnings announcements. The Accounting Review, 70(1), 59-82.4. Beaver, W. H. (1968). Financial reporting and control. Prentice-Hall.5. Ohlson, J. A., & Ohlson, L. A. (2005). Earnings management: A behavioral view. Journal of Accounting and Economics, 39(1), 3-28.第2篇Abstract:This paper aims to provide a comprehensive review of the literature on financial report analysis. It explores various methodologies, tools, and techniques used in the analysis of financial reports, including ratio analysis, horizontal analysis, vertical analysis, and cash flow analysis.The paper also discusses the importance of financial report analysis in decision-making processes, the challenges faced by analysts, and the impact of technology on the field. Furthermore, it examines the ethical considerations involved in financial reporting and analysis.Introduction:Financial report analysis is a critical tool for stakeholders, including investors, creditors, and management, to assess the financial health and performance of an organization. It involves the examination of financial statements, such as the balance sheet, income statement, and cash flow statement, to extract meaningful insights. This literature review aims to synthesize the existing research on financial report analysis, highlighting key methodologies, challenges, and future directions.Methodology:The review is based on a comprehensive search of academic databases, including Google Scholar, JSTOR, and ScienceDirect, using keywords such as "financial report analysis," "financial statement analysis," "ratio analysis," "horizontal analysis," "vertical analysis," and "cash flow analysis." The selected articles are categorized based on their methodologies, focus areas, and contributions to the field.Literature Review:1. Ratio Analysis:Ratio analysis is one of the most widely used tools in financial report analysis. It involves the calculation of various ratios, such asliquidity ratios, solvency ratios, profitability ratios, and efficiency ratios, to assess the financial performance and stability of a company (Hickman & Warren, 2003). According to research by Ball & Brown (1968), ratio analysis can be a powerful tool for predicting future financial performance.2. Horizontal Analysis:Horizontal analysis, also known as trend analysis, involves comparing financial data over multiple periods to identify trends and patterns(Shannon, 2004). This methodology is particularly useful for identifying changes in financial performance over time and for assessing the effectiveness of management decisions (Hillson, 2001).3. Vertical Analysis:Vertical analysis, or common-size analysis, involves expressingfinancial statement items as a percentage of a base figure, typically total assets or total sales (Dunstan & Hyett, 1997). This approach allows for the comparison of financial statements across different companies or over time, providing a clearer picture of the relative importance of different items (Friedman, 1986).4. Cash Flow Analysis:Cash flow analysis is essential for understanding the cash-generating ability of a company. It involves examining the cash inflows and outflows from operating, investing, and financing activities (Harvey, 2003). According to research by Solt, 2001, cash flow analysis iscrucial for assessing the financial sustainability of a company and for making investment decisions.5. Technological Advancements:The advent of technology has significantly impacted financial report analysis. Advanced software and tools, such as Excel, SAP, and Oracle, have made it easier to perform complex analyses and generate accurate reports (Smith & Watson, 2010). Moreover, the rise of big data analytics has enabled analysts to extract more meaningful insights from large datasets (Davenport & Patil, 2012).6. Ethical Considerations:Ethical considerations play a crucial role in financial report analysis. Analysts must ensure the accuracy and reliability of their analyses, avoid conflicts of interest, and maintain confidentiality (Ott & Mace, 2007). The ethical implications of financial reporting and analysis are further emphasized by research by Dechow et al. (1996).7. Challenges and Future Directions:Despite the advancements in financial report analysis, severalchallenges remain. These include the complexity of financial reporting standards, the availability of quality data, and the need for continuous learning and adaptation (Baker & Nair, 2006). Future research should focus on developing new methodologies, improving data quality, and addressing ethical concerns (Atrill & McLaney, 2016).Conclusion:Financial report analysis is a vital tool for stakeholders to assess the financial health and performance of an organization. This literature review has explored various methodologies, tools, and techniques used in financial report analysis, highlighting the importance of ratio analysis, horizontal analysis, vertical analysis, and cash flow analysis. The review also discusses the impact of technology, ethical considerations, and challenges in the field. As the financial landscape continues to evolve, it is crucial for researchers and practitioners to stay informed about the latest developments and advancements in financial report analysis.References:- Atrill, P., & McLaney, E. (2016). Financial management for non-financial managers. Financial Times/Prentice Hall.- Baker, R. C., & Nair, V. (2006). Challenges in financial reporting and analysis. Journal of Accounting and Public Policy, 25(5), 747-765.- Ball, R., & Brown, P. (1968). An empirical evaluation of accounting income numbers. Journal of Business, 41(2), 71-91.- Davenport, T. H., & Patil, D. J. (2012). Big data: A revolution that will transform how we live, work, and think. Harvard Business Review Press.- Dechow, P. M., Hermalin, B., & Welch, I. (1996). The quality of accounting information and the cost of capital. Journal of Accountingand Economics, 21(1), 1-33.- Dunstan, P., & Hyett, C. (1997). Vertical analysis: A forgotten tool? Accounting and Business Research, 27(4), 259-268.- Friedman, M. (1986). A monetary history of the United States, 1867-1960. Princeton University Press.- Harvey, C. R. (2003). The cash flow statement: An analysis and interpretation guide. John Wiley & Sons.- Hillson, D. (2001). Financial analysis: An introduction to concepts, tools, and techniques. Financial Times/Prentice Hall.- Hickman, K. C., & Warren, J. D. (2003). Financial accounting. John Wiley & Sons.- Ott, C. M., & Mace, T. E. (2007). Ethical decision-making in accounting. John Wiley & Sons.- Shannon, D. (2004). Financial statement analysis. John Wiley & Sons.- Solt, G. T. (2001). Cash flow statement analysis: A comprehensive guide to interpreting cash flow statements. John Wiley & Sons.- Smith, J., & Watson, D. (2010). Management accounting. Financial Times/Prentice Hall.第3篇IntroductionFinancial reporting is a crucial aspect of corporate governance and transparency. It provides stakeholders with essential information about an organization's financial performance, position, and cash flows. This literature review aims to analyze various aspects of financial reports, including their structure, content, and the impact they have on investors, creditors, and other stakeholders. The review will cover key theories, methodologies, and findings from existing literature.Structure and Content of Financial ReportsFinancial reports typically consist of several key components, including the balance sheet, income statement, cash flow statement, and notes tothe financial statements. These components provide a comprehensive overview of an organization's financial health and performance.1. Balance Sheet: The balance sheet presents a snapshot of an organization's financial position at a specific point in time. It lists the organization's assets, liabilities, and equity. Assets representwhat the organization owns, liabilities represent what it owes, and equity represents the owners' claim on the assets.2. Income Statement: The income statement provides information about an organization's revenues, expenses, and net income over a specific period. It shows how much revenue the organization generated and how much it spent to generate that revenue.3. Cash Flow Statement: The cash flow statement tracks the inflows and outflows of cash within an organization over a specific period. It is divided into three sections: operating activities, investing activities, and financing activities. This statement helps stakeholders understand the organization's liquidity and cash-generating ability.4. Notes to the Financial Statements: These notes provide additional information and explanations to the financial statements. They include details about accounting policies, significant accounting estimates, and other relevant information that is not presented in the primaryfinancial statements.Theoretical FrameworkSeveral theories have been developed to explain the purpose and impactof financial reporting. The following are some of the key theories:1. Information Asymmetry Theory: This theory suggests that there is a significant information gap between managers and investors. Financial reporting is seen as a mechanism to reduce this information asymmetryand provide investors with better decision-making information.2. Agency Theory: Agency theory focuses on the relationship between principals (investors) and agents (managers). Financial reporting isseen as a way to monitor and control the actions of managers to ensure they act in the best interest of the owners.3. Stakeholder Theory: Stakeholder theory emphasizes the importance of considering the interests of all stakeholders, including employees, customers, suppliers, and the community. Financial reporting is seen as a means to communicate with these stakeholders and demonstrate social responsibility.Methodologies for Analyzing Financial ReportsSeveral methodologies can be used to analyze financial reports, including:1. Horizontal Analysis: This method involves comparing financial data over different periods to identify trends and patterns. It helps stakeholders understand how an organization's financial performance has changed over time.2. Vertical Analysis: This method involves expressing each item in the financial statements as a percentage of a base figure, such as total assets or total revenues. This allows stakeholders to compare the relative importance of different items within the financial statements.3. Ratio Analysis: This method involves calculating various financial ratios to assess an organization's financial performance and stability. Common ratios include liquidity ratios, profitability ratios, and solvency ratios.Impact of Financial Reports on StakeholdersFinancial reports have a significant impact on various stakeholders:1. Investors: Investors use financial reports to evaluate the financial health and performance of potential investments. They rely on this information to make informed decisions about buying, holding, or selling stocks and bonds.2. Creditors: Creditors use financial reports to assess the creditworthiness of a borrower. They analyze the financial statements todetermine the likelihood of repayment and the risk associated with lending money.3. Regulatory Bodies: Regulatory bodies, such as the Securities and Exchange Commission (SEC), require organizations to file financial reports to ensure compliance with financial reporting standards and regulations.4. Employees: Employees may use financial reports to assess thefinancial stability and growth prospects of their employer. This information can influence their decision to join, stay with, or leave the organization.5. Community and Environment: Financial reports can also provideinsights into an organization's impact on the community and environment. This information can be used to evaluate the organization's social and environmental responsibility.ConclusionFinancial reports play a critical role in providing stakeholders with essential information about an organization's financial performance and position. This literature review has explored the structure and content of financial reports, the theoretical framework underlying them, methodologies for their analysis, and their impact on various stakeholders. Understanding the importance of financial reporting is crucial for effective decision-making and governance in organizations.References- Ball, R., & Brown, P. (1968). An empirical evaluation of accounting income numbers. Journal of Accounting Research, 6(1), 159-178.- DeFond, M. L., & Francis, J. (2000). The role of accounting information in capital markets: Some implications of the economic theory of information. Journal of Accounting and Economics, 29(1), 3-37.- FASB (Financial Accounting Standards Board). (2018). Accounting standards codification. Norwalk, CT: FASB.- Ohlson, J. A. (1995). Earnings, book values, and dividends: Implications for valuation. Journal of Accounting Research, 33(1), 1-36.- Van Der Stede, W. A. (2014). Financial accounting theory and practice. Oxford: Oxford University Press.。

关于财务会计的国外文章以下是关于财务会计的一些国外文章推荐：1. "The Importance of Financial Accounting"，作者：Julia B. Austin，出处：Harvard Business Review，链接：本文从企业管理者的角度，解释了财务会计在企业运营中的重要性，以及如何利用财务报表为企业决策提供数据支持。

文章简单易懂，适合初学者阅读，同时也提供了一些实用的指导建议。

2. "Financial Accounting Information and Market Efficiency: A Review of the Empirical Evidence"，作者：S.P. Kothari，出处：Journal of Accounting and Economics，链接：本文通过对现有研究的综述，探讨了财务会计信息对市场效率的影响。

文章详细介绍了不同类型的会计数据在决策中的作用，结论显示财务会计信息对市场效率有积极影响。

该文为深入探讨财务会计信息和市场效率之间关系的读者提供有益指引。

3. "Financial Accounting in Theory and Practice"，作者：Moataz Eltoukhy，出处：International Journal of Business and Management，链接：本文介绍了财务会计的概念、原则和制度等基础知识，并探讨了财务会计和管理会计的区别。

文章还给出了一些实例，帮助读者更好地理解财务会计的应用。

该文适合初学者和对财务会计基础知识有疑问的读者阅读。

4. "The Future of Financial Accounting"，作者：Mark W. Nelson，出处：Journal of Accounting Research，链接：本文从技术进步、国际标准化等多方面分析了财务会计未来的发展趋势。