与中国本地企业打交道时，许多外国的银行家对本地企业的财务报表(financial statement)、公司治理、内部控制程序(internal control procedure)以及质量管理持有怀疑态度。

In dealing with Chinese local enterprises, most foreign Banks are skeptical of their reported financial statements, corporate governance and internal control procedures and quality of the management.

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战略财务管理过程包括财务战略制定、财务战略实施、财务战略控制与评价。

The process of the strategic financial management includes institution financial strategy, implementing financial strategy, controlling and appraising financial strategy.

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文章就企业财务管理的作用特点、地位、运行机制与控制问题谈了自己的看法。

This Article on the role of enterprise financial management features, status, operation mechanism and control about my own view.

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