Question

急求英文高手帮我汉译英！ 《新形势下企业财务管理的变化及对策》

（二）知识经济兴起的挑战 目前，知识经济正在兴起。知识可以扩大传统生产要素的生产能力，还可以扩大创造革新产品和改造生产程序的能力，并决定着企业的价值，知识经济就是以知识为基础的经济。工业经济时期，经济增长的核心是资本积累，而以知识为基础的经济增长新模式鼓励创造新知识、传播和应用新技术。知识经济改变了企业资源配置结构，使传统的以库存、厂房、机器等资本为主要内容的资源配置结构逐渐改变为以知识资本为主的资源配置结构，以知识为基础的专利权、商标权、商誉、计算机软件、人才素质、产品创新等无形资产所占的比重大大提高；人力资源成为企业乃至整个社会最宝贵的资源，人力资本的所有者同物质资本的所有者一样分担企业的风险，同时也分享企业的税后利润。在这种环境下，形成并发展于工业经济时代的财务管理理论与方法，在一定程度上将受到挑战：知识资源成为企业生存和发展的首要资源，如何对知识资本进行确认、计量和管理将成为一个重要课题，必须重新确立反映知识资本价值的财务评价体系，而财务管理变革与创新势在必行。
　　（三）网络经济和电子商务发展的挑战 网络经济是一种建立在计算机网络，特别是Internet网络基础上的新经济形态。网络经济的飞速发展带来了新的商务模式，通过Internet进行网上交易、网上支付、网上结算，拓展了企业财务管理的范围与管理方式。面对新世纪财务管理的经济环境，企业必须建立与之相适应的融合高技术手段的财务管理体系，并尽快掌握和应用电子货币系统、数字签章、数字凭证、电子账单等大量新技术。
三、我国企业财务管理发展的趋势
　　（一）财务管理国际化 随着全球经济一体化进程的加快，发展迅速的大中型企业形成为国际化理财的实体基础。而电子商务、WTO的影响，让企业所处的理财环境超越了一国范围，业务变得更加复杂，风险随之加剧。因此，财务管理的国际化是我国企业进行竞争的必然选择。
由于世界各地的经济状况、政治制度、法律规定、文化习俗及社会背景各不相同且相互交织、错综复杂，这在很大程度上影响甚至决定着企业财务管理的其他方面，也是财务管理国际化问题中有别于国内单一企业财务管理重要而又显著的特性。因此，财务管理国际化的环境具有异质性和复杂性特点。在跨国经营条件下，在复杂的理财环境中，财务管理的动因与目标呈现出多元性和层次性。企业在从事财务管理时，应强调资产的流动性，着重考虑企业经营过程中的风险，在谋求经济效益的同时重视社会效益，使财务管理的各类信息具有国际可比性。财务国际化的目的是要提供具有国际可比性的会计信息，而要达到这个目的必须冲破我国传统会计制度的束缚与国际会计接轨，符合国际会计准则，支持多国语言、多币种结算和电子结算，并将财务融入Internet时代，从而适应财务的国际化需要。
　　（二）财务管理知识化 知识经济使企业财务管理发生了深刻的变化，客观上要求财务管理观念必须进行全面更新。（1）无形资产将成为企业投资决策的重点。在知识经济时代，专利权、专有技术、商标等以知识为基础的无形资产的比重迅速上升，甚至成为某些企业的主要资产，在经济发达国家，科学技术在经济增长中的贡献率高达6O%～8O%。随着知识资本在企业资本结构中所占主导地位的形成，无形资产必然成为企业最主要的投资对象，无形资产在企业资产结构中占有的份额越来越大。因此，企业应在尊重有形资产重要作用的同时，顺应知识经济发展的要求，重视无形资产在企业发展中的战略作用和对有形资产的调控作用

Answer 1

(B) the challenges of the current rise of the knowledge economy, knowledge economy is emerging. Knowledge can expand the production capacity of the traditional factors of production, but also can expand and create innovative products and the ability to transform production processes, and determine the value of the business, the knowledge economy is knowledge-based economy. During the industrial economy, economic growth is the core of capital accumulation, and knowledge-based new model of economic growth to encourage the creation of new knowledge, dissemination and application of new technologies. Knowledge economy has changed the structure of enterprise resources, traditional to stock, plant, machinery and other capital resources as the main content of the structure gradually changes into a knowledge-based resource allocation of capital structure, knowledge-based patent, trademark , goodwill, computer software, personnel quality, product innovation greatly increased the proportion of intangible assets; human resources and the society become the most valuable resources, human capital, physical capital with the owner of the owner as the risk-sharing business also share after-tax corporate profits. In this environment, the formation and development of industrial economy of financial management theory and methods, to some extent challenge: knowledge resources become the primary resource for survival and development, and how the knowledge capital of the recognition, measurement and management will become an important issue, we must re-establish the financial value of intellectual capital reflects the evaluation system, and financial management of change and innovation is imperative.
(C) the development of network economy and the challenges of e-business economy is a network based on computer networks, especially Internet network based on the new economic form. The rapid development of network economy has brought new business model, through the Internet to conduct online transactions, online payment, online billing, extended the scope of financial management and management. Financial management of the new century, the economic environment, enterprises must establish corresponding high-tech means of integration of the financial management system, and as soon as possible to grasp and use of electronic money systems, digital signature, digital certificate, a large number of new technologies such as electronic billing.
Third, the development of the trend of financial management
(A) International Financial Management With the acceleration of global economic integration, the rapid development of medium-sized enterprises form the basis of international financial entities. The e-commerce, WTO impact of the financial environment for enterprises which go beyond the scope of a country, the business becomes more complex, the risks are intensified. Therefore, the financial management of the international competitiveness of China's inevitable choice for enterprises.
As the world economic situation, political system, laws, cultural practices and social background of different and intertwined and complex, which largely influence and even determine other aspects of financial management, financial management, international issues are also different from the domestic enterprises in the financial management of a single important and significant features. Accordingly, the financial management of international environmental heterogeneity and complexity of features. Conditions in multinational operations in complex financial environment, financial management, motivation and objectives of showing diversity and hierarchy. Companies engaged in financial management should be stressed that the liquidity of assets, focusing on the process of consideration of business risks, while economic importance in the quest for social benefits, the financial management of all types of information with international comparability. The purpose of financial internationalization is to provide internationally comparable accounting information, which must be overcome to achieve this objective the shackles of the traditional accounting system and international accounting standards, in line with international accounting standards, to support multi-language, multi-currency clearing and electronic clearing and financial integration into the Internet era, to meet the needs of the international finance.
(B) financial management knowledge to make financial management knowledge economy has undergone profound changes, which calls for a comprehensive financial management concepts must be updated. (1) the intangible asset will become the focus of investment decision. In the knowledge economy, patents, proprietary technology, trademarks and other knowledge-based rapid rise in the proportion of intangible assets, and even become the main assets of some enterprises in developed countries, science and technology in economic growth in the contribution rate 6O% ~ 8O%. With the knowledge capital in the share capital structure of the formation of dominant position, must become the most important intangible asset investments, intangible assets in the asset structure in the enterprise's share of growing. Therefore, enterprises should respect the important role of the tangible assets, comply with the requirements of the knowledge economy, attention to intangible assets in business development and strategic role in the regulation of tangible assets