帮你看了一下,有两个相关的,不过我个人认为都可以作为财务管理或财务风险方面的外文翻译文献。
【1】(中英文参考资料)小企业投资评估Investment Appraisal in Small Firms
http://www.maomaoxue.com/soft/sort06/sort015/Information-428.html
The search for reliable techniques for investment decision-making is currently discussed in the literature because existing traditional mainstream techniques (such as discounting cash-flow (DCF) and payback) are said to be inadequate in certain situations (Akalu,2003). These situations include the evaluation of investment in research and development (R&D) and technological innovations, mainly because of the intangible nature of the benefits involved (Irani and Love,2002); and coping with the uncertainties of the environment (Thomas, 2001). In this regard, DCF is incomplete and may lead to decisions that destroy the value of the firm. Consequently, management is led to select such projects on intuition, experience and rule of thumb methods (Shank,1996). This issue is not only a matter of concern for academics or managers but is also becoming more and more important to stakeholders of a company (Akalu, 2003).
由于传统的主流技术(如现金流量和回报)在某些情况下存在着不足,学术界对于寻求可靠的投资决策成为讨论的中心。这些情况包括研发中的投资评价和主要涉及无形资产的利益属性(Irani and Love,2002)的技术创新,以及应付环境的不确定性。在这个方面,现金流量是完全性的,而且可能成为毁灭公司价值的决策。因此管理层将凭直觉、经验和拇指法则(Shank,1996年)选择项目。这个问题不仅是学术界或是经理层关注的问题,也越来越受到相关的公司的关注(Akalu,2003年)。
-------
【2】国际投资决策模式(中英文参考资料)International Investment Decision Model
http://www.maomaoxue.com/soft/sort06/sort015/Information-429.html
Market uncertainty and risk require that firms utilize decision models to help analyze and evaluate international investment strategies. The risk attitudes of the decision-makers influence the international investment decision model differently. Accuracy, efficiency and flexibility of the decision model are common requirements for firms.
1.1. The international investment and decision model literature review
Successful internationalization of firms often depends on well-designed international investment strategies. Optimal investment and timing are achieved by managing the difference between the actual and expected rewards . These differences vary depending on company characteristics, which include capital, wealth, scale, and human resources.
市场的不确定性和风险要求公司利用模型分析和评价国际投资战略。风险态度的决策者决定了影响国际投资的模式不同,准确性、效率和灵活性共同决定企业要求。
1.1国际投资的审查和决策模式文学
成功往往取决于企业国际化设计良好的国际战略投资。最佳投资时机取决于实现管理的实际和预期收益之间的差额。这些特点取决于公司资金、财富、规模、人力资源等特色。
…………