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

1、 201-208.原文The study of enterprise accounting informatizationT VatuiuAbstractThe development of information technology is accompanied by the rise and popularization of computer and the emergence and development, the original computer is applied to the finance department handling accounting business,

2、 enterprise information since birth is the accounting information into the center, that is to say, the success of accounting informationization construction is directly related to the success of the enterprise informationization strategy. In the enterprise implementation of accounting information sy

3、stem is conducive to further standardize the operation of the enterprise funds, for the enterprise management decision makers to provide real and effective reference data, in a rapidly changing market competition to accurately grasp the market changes, better management combined with the actual ente

4、rprise decision-making, to achieve the optimal allocation of resources and benefits.Keywords: enterprise; Accounting informationization; ERP1 IntroductionWith the development of computer information technology and penetration in the social each domain, the information technology is more and more att

5、ention, so information technology is also naturally become the important driving force of economic development. At present, the world has become a global village, networking and globalization has become the main trend of world development, starting in the 1980 s, countries began to make the informat

6、ization development strategy adjustment and as an important support power, promote the development of national economy, also took to the formal information construction development road, national policies, the informationization construction as an important part for a period of time in the future of

7、 the countrys development goals, and to promote and facilitate the process of the countrys enterprise information construction, to lay a solid position in the market competition.Enterprise as the important pillar of national economy growth, closely related to the development and growth of the nation

8、al economy informatization as the subsystem of the national informatization, is the surest way to achieve modernization of the enterprise, therefore, only to promote the enterprise information, to better promote the national economic information.2 The concept and related theories of enterprise infor

9、matization2.1 The meaning of enterprise informationAccounting information is the wide application of information technology in the accounting work, the development of information resources, the use of information technology to promote enterprise to develop the economy and improve the economic benefi

10、t, and to provide comprehensive information services to various aspects of the process. The main content of the accounting information is to establish a system of accounting information and accounting information system is the main part of enterprise information system, the basic law of development

11、is consistent with the enterprise information system. Accounting informationization is popular in recent years a noun, it is different from the accounting computerization, is to cater to the information society and the application of a new word, it has realized the accounting and the integration of

12、information technology, is the enterprise management in the new period of main channel of information for policy makers, and effectively solve the accounting computerization existence island phenomenon is an important way, is conducive to standardize the procedures of accounting management and enhan

13、cing the market competitiveness of the enterprise. Accounting information is the key of enterprise informatization construction and most important, to the enterprise overall information-based construction and implementation plays an important role in success.2.2 ERP concepts and related theoriesERP

14、（Enterprise Resource Planning） refers to an Enterprise Resource Planning system, it is GartnerGrouP companies in the United States in 1990.It will enterprise planning, management, marketing, finance, purchasing set at an organic whole, to the customers needs and the activities of the enterprise goal

15、 to unify, to all the enterprise resources integration into a dynamic complete supply chain. The core of the ERP is the management of the enterprise is an organic whole, emphasized the ERP is an enterprises lean management and lean production, realized the unity of advance planning and afterwards. U

16、se of ERP software system to realize the coordination and control of each department, make the business process tends to rationalize, to better achieve department the input for the optimization of the reconstruction to lay the work, is the enterprise continuously self-assessment and important way to

17、 improve management.ERP has experienced four stages of development, its core is to realize the management thoughts of the entire supply chain comprehensive dynamic effective management and control. In particular, mainly includes three aspects of thought. One is reflect of the whole supply chain reso

18、urces comprehensive management thoughts. Today is the era of win-win cooperation, enterprise competition is, in fact, to a certain extent has evolved into a competition between the supply chain and another supply chain problems, enterprises should not only know the optimal configuration of their res

19、ources, also need to coordinate the advantage of other resources, such as with suppliers, customers, and the relationship between the sales network and so on, thus to the all-round development of the enterprise into a dynamic system, and to effectively implement the management of the enterprise supp

20、ly chain is a dynamic and control. Tt is to embody the lean production, concurrent engineering and virtual manufacturing management thinking. The core of the ERP system shown above all is lean production. Is all supply chain partners into the overall production process, to establish the enterprise a

21、nd the interests of customers, suppliers and other partners sharing mechanism, form an integral part of the supply chain. Followed by agile manufacturing, when there is new on the market opportunities and business partners cant meet, can rapidly form a virtual factory, thus realize products in the l

22、imited time and resources optimization configuration, enterprise in market activity, high quality and diverse and flexible. Then, it is reflected in advance plan to control the overall management of thoughts later. ERP enterprise production planning, logistics demand plan, sales plan, budget and hum

23、an resources plan integrated into a whole system, and successfully realized the centralization and unification of various plans for formal management. In addition, the ERP system of the transaction to the relevant accounting synchronous records, ensure the cash flow and logistics of synchronization

24、and consistent, can understand the ins and outs of money thus to control and management in a timely manner.3 Enterprise informatization development present situationFrom the perspective of the development of accounting information system, the early of the accounting information system is mainly the

25、financial and reporting software, solve and manage the daily accounting and report processing, the financial department are introduced corresponding accounts receivable and payroll data system. But the period of the establishment of the accounting information system often do not pay attention to eco

26、nomic benefits, in the process of actual operation on data processing is also a lack of control, as a result, the user for the accounting information system is still in the stage stay at a respectful distance from sais the further development of the computer in the world and popular, wins initial su

27、ccess in accounting information system in the financial sector, then gradually developed, and the accounting information system in other department managers also begin to pay close attention to the information system of investment benefit, at this point, an enlarged the scope of information system,

28、in addition to the accounting information system, also including the personnel information system, marketing information system and logistics information system, after that, the accounting information system to the widespread popularity and spread of development stage, the stage by the managers conv

29、ene the different functions of the overall planning, and set up a special information management center of internal control activities, to start the project management system, since then, the accounting information system on the right track.3.1 Accounting network systematization degree is lowAccount

30、ing information is the premise of accounting network, according to relevant data shows: enterprise all serious resource waste. This is mainly because the network degree applied in enterprise accounting system is too low. Enterprise data submitted too many mistakes. This is mainly because the typing

31、errors in the process of data transmission, computer fault, and other factors. Enterprise cannot very good coordination between different departments. Only in the financial sector, mainly because the accounting software applications cannot be good coordination with other departments.3.2 Insufficient

32、 understanding of ERP systemFirst, many enterprise ERP system is regarded as the common office software, rather than use it as an integral part of the management system to run, the myth has led to many enterprises will be the construction of the ERP investment focus in ERP software system, and neglect to personnel training and the adjustment of the system process. Second, insufficient understanding of ERPs return on investment. Many small and medium-sized enterprise knowledge of ERP system there is a