企业会计信息化研究外文文献翻译最新译文Word文档格式.docx

企业会计信息化研究外文文献翻译最新译文Word文档格式.docx

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201-208.

原文

Thestudyofenterpriseaccountinginformatization

TVatuiu

Abstract

Thedevelopmentofinformationtechnologyisaccompaniedbytheriseandpopularizationofcomputerandtheemergenceanddevelopment,theoriginalcomputerisappliedtothefinancedepartmenthandlingaccountingbusiness,enterpriseinformationsincebirthistheaccountinginformationintothecenter,thatistosay,thesuccessofaccountinginformationizationconstructionisdirectlyrelatedtothesuccessoftheenterpriseinformationizationstrategy.Intheenterpriseimplementationofaccountinginformationsystemisconducivetofurtherstandardizetheoperationoftheenterprisefunds,fortheenterprisemanagementdecisionmakerstoproviderealandeffectivereferencedata,inarapidlychangingmarketcompetitiontoaccuratelygraspthemarketchanges,bettermanagementcombinedwiththeactualenterprisedecision-making,toachievetheoptimalallocationofresourcesandbenefits.

Keywords:

enterprise;

Accountinginformationization;

ERP

1Introduction

Withthedevelopmentofcomputerinformationtechnologyandpenetrationinthesocialeachdomain,theinformationtechnologyismoreandmoreattention,soinformationtechnologyisalsonaturallybecometheimportantdrivingforceofeconomicdevelopment.Atpresent,theworldhasbecomeaglobalvillage,networkingandglobalizationhasbecomethemaintrendofworlddevelopment,startinginthe1980s,countriesbegantomaketheinformatizationdevelopmentstrategyadjustmentandasanimportantsupportpower,promotethedevelopmentofnationaleconomy,alsotooktotheformalinformationconstructiondevelopmentroad,nationalpolicies,theinformationizationconstructionasanimportantpartforaperiodoftimeinthefutureofthecountry'

sdevelopmentgoals,andtopromoteandfacilitatetheprocessofthecountry'

senterpriseinformationconstruction,tolayasolidpositioninthemarketcompetition.

Enterpriseastheimportantpillarofnationaleconomygrowth,closelyrelatedtothedevelopmentandgrowthofthenationaleconomyinformatizationasthesubsystemofthenationalinformatization,isthesurestwaytoachievemodernizationoftheenterprise,therefore,onlytopromotetheenterpriseinformation,tobetterpromotethenationaleconomicinformation.

2Theconceptandrelatedtheoriesofenterpriseinformatization

2.1Themeaningofenterpriseinformation

Accountinginformationisthewideapplicationofinformationtechnologyintheaccountingwork,thedevelopmentofinformationresources,theuseofinformationtechnologytopromoteenterprisetodeveloptheeconomyandimprovetheeconomicbenefit,andtoprovidecomprehensiveinformationservicestovariousaspectsoftheprocess.Themaincontentoftheaccountinginformationistoestablishasystemofaccountinginformationandaccountinginformationsystemisthemainpartofenterpriseinformationsystem,thebasiclawofdevelopmentisconsistentwiththeenterpriseinformationsystem.Accountinginformationizationispopularinrecentyearsanoun,itisdifferentfromtheaccountingcomputerization,istocatertotheinformationsocietyandtheapplicationofanewword,ithasrealizedtheaccountingandtheintegrationofinformationtechnology,istheenterprisemanagementinthenewperiodofmainchannelofinformationforpolicymakers,andeffectivelysolvetheaccountingcomputerizationexistenceislandphenomenonisanimportantway,isconducivetostandardizetheproceduresofaccountingmanagementandenhancingthemarketcompetitivenessoftheenterprise.Accountinginformationisthekeyofenterpriseinformatizationconstructionandmostimportant,totheenterpriseoverallinformation-basedconstructionandimplementationplaysanimportantroleinsuccess.

2.2ERPconceptsandrelatedtheories

ERP（EnterpriseResourcePlanning）referstoanEnterpriseResourcePlanningsystem,itisGartnerGrouPcompaniesintheUnitedStatesin1990.Itwillenterpriseplanning,management,marketing,finance,purchasingsetatanorganicwhole,tothecustomer'

sneedsandtheactivitiesoftheenterprisegoaltounify,toalltheenterpriseresourcesintegrationintoadynamiccompletesupplychain.ThecoreoftheERPisthemanagementoftheenterpriseisanorganicwhole,emphasizedtheERPisanenterprise'

sleanmanagementandleanproduction,realizedtheunityofadvanceplanningandafterwards.UseofERPsoftwaresystemtorealizethecoordinationandcontrolofeachdepartment,makethebusinessprocesstendstorationalize,tobetterachievedepartmenttheinputfortheoptimizationofthereconstructiontolaythework,istheenterprisecontinuouslyself-assessmentandimportantwaytoimprovemanagement.

ERPhasexperiencedfourstagesofdevelopment,itscoreistorealizethemanagementthoughtsoftheentiresupplychaincomprehensivedynamiceffectivemanagementandcontrol.Inparticular,mainlyincludesthreeaspectsofthought.Oneisreflectofthewholesupplychainresourcescomprehensivemanagementthoughts.Todayistheeraofwin-wincooperation,enterprisecompetitionis,infact,toacertainextenthasevolvedintoacompetitionbetweenthesupplychainandanothersupplychainproblems,enterprisesshouldnotonlyknowtheoptimalconfigurationoftheirresources,alsoneedtocoordinatetheadvantageofotherresources,suchaswithsuppliers,customers,andtherelationshipbetweenthesalesnetworkandsoon,thustotheall-rounddevelopmentoftheenterpriseintoadynamicsystem,andtoeffectivelyimplementthemanagementoftheenterprisesupplychainisadynamicandcontrol.Ttistoembodytheleanproduction,concurrentengineeringandvirtualmanufacturingmanagementthinking.ThecoreoftheERPsystemshownaboveallisleanproduction.Isallsupplychainpartnersintotheoverallproductionprocess,toestablishtheenterpriseandtheinterestsofcustomers,suppliersandotherpartnerssharingmechanism,formanintegralpartofthesupplychain.Followedbyagilemanufacturing,whenthereisnewonthemarketopportunitiesandbusinesspartnerscan'

tmeet,canrapidlyformavirtualfactory,thusrealizeproductsinthelimitedtimeandresourcesoptimizationconfiguration,enterpriseinmarketactivity,highqualityanddiverseandflexible.Then,itisreflectedinadvanceplantocontroltheoverallmanagementofthoughtslater.ERPenterpriseproductionplanning,logisticsdemandplan,salesplan,budgetandhumanresourcesplanintegratedintoawholesystem,andsuccessfullyrealizedthecentralizationandunificationofvariousplansforformalmanagement.Inaddition,theERPsystemofthetransactiontotherelevantaccountingsynchronousrecords,ensurethecashflowandlogisticsofsynchronizationandconsistent,canunderstandtheinsandoutsofmoneythustocontrolandmanagementinatimelymanner.

3Enterpriseinformatizationdevelopmentpresentsituation

Fromtheperspectiveofthedevelopmentofaccountinginformationsystem,theearlyoftheaccountinginformationsystemismainlythefinancialandreportingsoftware,solveandmanagethedailyaccountingandreportprocessing,thefinancialdepartmentareintroducedcorrespondingaccountsreceivableandpayrolldatasystem.Buttheperiodoftheestablishmentoftheaccountinginformationsystemoftendonotpayattentiontoeconomicbenefits,intheprocessofactualoperationondataprocessingisalsoalackofcontrol,asaresult,theuserfortheaccountinginformationsystemisstillinthestagestayatarespectfuldistancefromsaisthefurtherdevelopmentofthecomputerintheworldandpopular,winsinitialsuccessinaccountinginformationsysteminthefinancialsector,thengraduallydeveloped,andtheaccountinginformationsysteminotherdepartmentmanagersalsobegintopaycloseattentiontotheinformationsystemofinvestmentbenefit,atthispoint,anenlargedthescopeofinformationsystem,inadditiontotheaccountinginformationsystem,alsoincludingthepersonnelinformationsystem,marketinginformationsystemandlogisticsinformationsystem,afterthat,theaccountinginformationsystemtothewidespreadpopularityandspreadofdevelopmentstage,thestagebythemanagersconvenethedifferentfunctionsoftheoverallplanning,andsetupaspecialinformationmanagementcenterofinternalcontrolactivities,tostarttheprojectmanagementsystem,sincethen,theaccountinginformationsystemontherighttrack.

3.1Accountingnetworksystematizationdegreeislow

Accountinginformationisthepremiseofaccountingnetwork,accordingtorelevantdatashows:

enterpriseallseriousresourcewaste.Thisismainlybecausethenetworkdegreeappliedinenterpriseaccountingsystemistoolow.Enterprisedatasubmittedtoomanymistakes.Thisismainlybecausethetypingerrorsintheprocessofdatatransmission,computerfault,andotherfactors.Enterprisecannotverygoodcoordinationbetweendifferentdepartments.Onlyinthefinancialsector,mainlybecausetheaccountingsoftwareapplicationscannotbegoodcoordinationwithotherdepartments.

3.2InsufficientunderstandingofERPsystem

First,manyenterpriseERPsystemisregardedasthecommonofficesoftware,ratherthanuseitasanintegralpartofthemanagementsystemtorun,themythhasledtomanyenterpriseswillbetheconstructionoftheERPinvestmentfocusinERPsoftwaresystem,andneglecttopersonneltrainingandtheadjustmentofthesystemprocess.Second,insufficientunderstandingofERP'

sreturnoninvestment.Manysmallandmedium-sizedenterpriseknowledgeofERPsystemthereisa