企业会计信息化研究外文文献翻译最新译文.docx
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企业会计信息化研究外文文献翻译最新译文
文献出处:
TVatuiu.Thestudyofenterpriseaccountinginformation[J].AnnalsoftheUniversityofPetrosani,Economics,2015,5:
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