企业会计电算化外文文献翻译2014年译文3000多字.docx

企业会计电算化外文文献翻译2014年译文3000多字.docx

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文献出处：

NicholasCorreia.Theenterpriseaccountingcomputerizationstudies[J].CriticalPerspectivesonAccounting，2014，27（3）：

129–143

（声明：

本译文归百度文库所有，完整译文请到百度文库。

）原文

TheenterpriseaccountingcomputerizationstudiesAuthor:

NicholasCorreia

Abstract

Enterpriseimplementingaccountingcomputerizationfortheworkofenterpriseaccountinginformationprocessing,theapplicationhastheeffectofacceleration,istheinevitabledevelopmentdirectionofinsteadofmanualoperation,buttheaccountingcomputerizationalsoduetoerror,safetyisthreatenedshortcomings,shouldstrengthentheresearchofcomputerizedaccounting,theaccountingcomputerizationbringsproblemswerediscussed,inordertopromotetheaccountingcomputerizationsystemconstruction,enhancethecapacityofenterpriseaccountingpersonnel,strengthentheaccountingworksafetycontrol,improvethecognitivemethodsandmeanssuchascomputerizedaccounting,improvetheoveralllevelofenterpriseaccountingcomputerization,accountingcomputerizationforenterprisestodeveloprealvalue,atthesametimeofaccountingworkprogress,obtaincomprehensivepromotionmanagementworkandeconomicwork.

Keywords:

Enterpriseaccountingcomputerization;Thesystemconstruction;Abilitytoascend

1Introduction

Computerizedaccountingreferstotheelectroniccomputerasthemainbodyoftheapplicationofinformationtechnologyinaccountingwork,inparticular,istheuseofaccountingsoftware,commandinvariouscomputerequipmentinsteadofmanuallyorbyhandit'shardtofinishoftheaccountingworkprocess.

Atpresent,theaccountingcomputerizationhasbecomeameltingcomputerscience,managementscience,informationscienceandaccountingsciencefortheintegrationoftheedgediscipline,intheareasofeconomicmanagementintheapplicationofelectroniccomputerintheleadingposition,istoplayaleadingmanagementfieldsgraduallyintothemoderneconomy.Theaccountingcomputerizationhasgreatlyreducethelaborintensityofaccountingpersonnel,improvetheefficiencyandqualityoftheaccountingwork,promotethechangeofaccountingfunction.Withtherapiddevelopmentofinformationtechnologyandmanagementrequirementsunceasingenhancement,theaccountingmanualoperationisgraduallyreplacedbytheaccountingcomputerization,tomeettheneedofsocialandeconomicdevelopmentofaccountingpersonnel,musttrainandbringuplarge

quantitiesofbothmasterbasiccomputerapplication,accountingbusinessprocessandknowledgeofthecompositeappliedaccountingtalents.

Enterpriseaccountingcomputerizationisbothablessingandacurse,cannot

onlyimprovethequalityofaccountinginformation,butalsotheexistenceofsecurityproblems,shouldbecombinedwiththeenterpriseaccountingworkoftheaccountingcomputerizationthetrendcarefully,fullydiscussion.Thisstudyontheaccountingcomputerizationconceptdescription,illustratestheaccountingcomputerizationofallkindsofproblems,providestheenterprisesystemconstruction,personnel,improvethecapacitytostrengthensafetycontrolmeasures,raiseawareness,etc,topromotetheenterpriseaccountingcomputerizationonwholeachievebetterandfaster.Theconcept of enterprise accounting computerization enterprise accountingcomputerizationisthefocusofthecurrententerpriseaccountingwork,isalsothedirectionoffuturedevelopmententerpriseaccountingwork.Enterpriseaccountingcomputerizationistheuseofcomputerandnetworkasthecenter,theimplementationofenterpriseaccountinginformationprocessingandprocessing,thusmadetheaccountinginformationismoreaccurate,moresecure,morescientificjobapplications.Enterpriseaccountingcomputerizationhastheadvantageofcomputertoreplacehuman,especiallyfortheaccountinginformationcollection,sorting,processingtheaccountingcomputerizationhassignificantadvantages,quality,speed,andbecomeamodernenterprisemustmastertheaccountingmethodandmeans.

2.1Enterpriseaccountingcomputerizationtalentshortages

Whenenterprisesimplementtheaccountingcomputerizationisanimportantproblemfacingthetalentproblem,notalent,alotofenterpriseaccountingcomputerizationisthelackofenterpriseaccountingcomputerizationoperationpersonnel,andalackofenterpriseaccountingcomputerizationmanagementtalent,someofthefewenterpriseaccountingcomputerizationmanagementandoperatingpersonnelfromthetraditionalaccountingpersonnel,orbycomputermaintenancepersonnelthroughsimpletraining,suchatalentactuallyisdifficulttosupportenterpriseaccountingcomputerization,accountingqualityproblem,nowenterpriseapplicationofcomputerizedaccountingisnotflexiblealsobecameanunderstandabletypicality.

2.2Thelackofinternalcontrolmeasures

Afterimplementingaccountingc