現(xiàn)代信息技術(shù)領(lǐng)域在財(cái)務(wù)會(huì)計(jì)的集成外文翻譯

1、<p>　　華 北 電 力 大 學(xué) 科 技 學(xué) 院</p><p>　　畢 業(yè) 設(shè) 計(jì)（論 文）附 件</p><p>　　外 文 文 獻(xiàn) 翻 譯</p><p>　　學(xué) 號(hào)： 091906060133 姓 名： 周周 </p><p>　　所在系別： 經(jīng)濟(jì)管理系 專(zhuān)業(yè)班級(jí)：

2、會(huì)計(jì)09K1班 </p><p>　　指導(dǎo)教師： 戴立新 </p><p>　　原文標(biāo)題：Integration of Modern Information Technologies in the</p><p>　　Field of Financial Accounting

3、 </p><p>　　2013年 6 月 12 日</p><p>　　現(xiàn)代信息技術(shù)領(lǐng)域在財(cái)務(wù)會(huì)計(jì)的集成</p><p><b>　　摘 要</b></p><p>　　目前，財(cái)務(wù)會(huì)計(jì)活動(dòng)具有其他許多重要領(lǐng)域所特有的影響周?chē)貐^(qū)每個(gè)經(jīng)濟(jì)實(shí)體的活動(dòng)，大量現(xiàn)代信息技術(shù)能夠改進(jìn)特定的業(yè)務(wù)流程和以確保未來(lái)業(yè)務(wù)的成

4、功。作為這一領(lǐng)域內(nèi)新技術(shù)的一個(gè)起點(diǎn)，應(yīng)該是從他們帶來(lái)的具體活動(dòng)來(lái)分析和識(shí)別其機(jī)會(huì)和好處。在個(gè)人和組織層面的使用下，信息和通信技術(shù)的靈活性越來(lái)越高，使用一個(gè)巨大的財(cái)務(wù)會(huì)計(jì)信息量與所有人類(lèi)活動(dòng)有直接影響。基本上，它已經(jīng)通過(guò)一個(gè)新的階段: 全球網(wǎng)絡(luò)化社會(huì)，其主要特點(diǎn)是數(shù)字化和互聯(lián)互通。在這個(gè)意義上說(shuō)，這份文件的主要目的是研究現(xiàn)代信息技術(shù)的影響，可能是對(duì)財(cái)務(wù)會(huì)計(jì)領(lǐng)域的確定和提交方向和其在組織內(nèi)的一體化。</p><p>

5、　　關(guān)鍵字： 財(cái)務(wù)會(huì)計(jì)制度、 業(yè)務(wù)流程、 智能系統(tǒng)、 專(zhuān)家系統(tǒng)、信息技術(shù)</p><p><b>　　1. 簡(jiǎn)介</b></p><p>　　總之，財(cái)務(wù)會(huì)計(jì)適應(yīng)的要求是告知他們需要信息。這樣一來(lái)，具體的研究表明，范圍從基于一個(gè)簡(jiǎn)單的會(huì)計(jì)核算體系，專(zhuān)注于簡(jiǎn)單的記賬條目的最基本簿記到復(fù)式記賬系統(tǒng)，試圖刪除的基本信息支持，取而代之的是更快地收集、分析、處理和傳輸財(cái)務(wù)會(huì)計(jì)數(shù)據(jù)

6、這樣微弱的可能性。因此，我們可以肯定，以電子方式處理和存儲(chǔ)手段的整個(gè)過(guò)度是一個(gè)漸進(jìn)的演變。</p><p>　　目前，通過(guò)財(cái)務(wù)會(huì)計(jì)與現(xiàn)代信息化手段，我們可以收集、分析、管理、處理和分發(fā)針對(duì)具體、真實(shí)，所產(chǎn)生的經(jīng)濟(jì)交易信息，這些相關(guān)知識(shí)，不代表每個(gè)無(wú)形資產(chǎn)以外的任何經(jīng)濟(jì)實(shí)體、它是通過(guò)特定的技術(shù)手段，其中包括運(yùn)行集成、數(shù)據(jù)挖掘、知識(shí)基礎(chǔ)、文檔管理和電子數(shù)據(jù)交換。</p><p>　　最近的研究

7、顯示，在個(gè)人和組織層面的使用下，信息技術(shù)具有日益明顯的靈活性，來(lái)自各個(gè)部門(mén)的所有人類(lèi)活動(dòng)的直接影響于巨大的信息數(shù)據(jù)?；旧?，它似乎是通過(guò)現(xiàn)代信息技術(shù)將一切整合地更好，并能夠提供所涉及到所有類(lèi)別用戶(hù)的顯著利益，使最終用戶(hù)轉(zhuǎn)換經(jīng)營(yíng)信息給決策者，作為其主要目標(biāo)，制定決策的執(zhí)行者，在實(shí)踐中應(yīng)用時(shí)，能夠產(chǎn)生競(jìng)爭(zhēng)優(yōu)勢(shì)，并在同一時(shí)間，以確保業(yè)務(wù)的成功。在這方面，我們可以肯定過(guò)渡到一個(gè)被專(zhuān)家稱(chēng)為“計(jì)算機(jī)的全球社會(huì)”新階段稱(chēng)，其主要特征是相互聯(lián)系和信息流

8、的自動(dòng)化。</p><p>　　今天的現(xiàn)代組織的一個(gè)基本特征就是指基于信息系統(tǒng)之上，使用信息系統(tǒng)所占比例越來(lái)越大。在財(cái)務(wù)會(huì)計(jì)部門(mén)使用信息技術(shù)的影響下，可見(jiàn)：增加生產(chǎn)力，無(wú)論是作為員工和，尤其是勞動(dòng)力，有效的所有資源共享，可加快決策進(jìn)程，提高本組織的績(jī)效和，所以，這一切的結(jié)果，都是為確保業(yè)務(wù)的成功。</p><p>　　在此背景下，通過(guò)信息技術(shù)提供多種技術(shù)的集成。他們，以及先進(jìn)的系統(tǒng)，數(shù)據(jù)管

9、理，有助于提高經(jīng)濟(jì)復(fù)蘇和信息恢復(fù)的效率。這些事態(tài)發(fā)展不僅是會(huì)計(jì)處理過(guò)程變得更容易，但也導(dǎo)致了通過(guò)企業(yè)的信息系統(tǒng)管理更集中和更相關(guān)的信息。一般情況下，在會(huì)計(jì)中的有效性和效率獲得信息技術(shù)的幫助下，這將成為目前智能的開(kāi)發(fā)和引進(jìn)?；旧?，我們不能肯定這種計(jì)算機(jī)化域名的活動(dòng)沒(méi)有創(chuàng)造競(jìng)爭(zhēng)力并不會(huì)導(dǎo)致最佳的結(jié)果，然而，我們可以提供確定性，如果吸引到現(xiàn)代技術(shù)，尤其是智能，好處會(huì)多得多，不過(guò)好處會(huì)去開(kāi)展業(yè)務(wù)流程中涉及的所有各方。</p>&

10、lt;p>　　2會(huì)計(jì)財(cái)務(wù)領(lǐng)域中新的信息技術(shù)所產(chǎn)生的影響</p><p>　　大量現(xiàn)代信息技術(shù)是重要的，并且在大多數(shù)領(lǐng)域的活動(dòng)中具有重要意義。這個(gè)說(shuō)法是成立的，這些技術(shù)集成到組織時(shí)，可以帶來(lái)許多的好處。很明顯，財(cái)務(wù)會(huì)計(jì)不可能保持不變，新技術(shù)可能帶來(lái)潛在利益。在此意義上，最后一次見(jiàn)證了新技術(shù)的激增能夠給這方面帶來(lái)實(shí)實(shí)在在的好處。此外，它被日益增長(zhǎng)的興趣注意到，即將過(guò)渡到下一階段，即財(cái)務(wù)會(huì)計(jì)智能系統(tǒng)在生活和工作的

11、集成。</p><p>　　在這方面，在過(guò)去幾年期間實(shí)施的研究已經(jīng)清楚地顯示，現(xiàn)代信息技術(shù)對(duì)財(cái)務(wù)會(huì)計(jì)部門(mén)的影響可能存在兩種方式：</p><p>　　1）建立能實(shí)現(xiàn)更詳細(xì)分析過(guò)程的主要管理部門(mén)的前提條件下，這可能導(dǎo)致：</p><p>　　制定更好的決策，特別是，遠(yuǎn)遠(yuǎn)超過(guò)時(shí)機(jī)，使信息保持及時(shí)和有效性。正如我們所知道的，為了可信可靠，在財(cái)務(wù)報(bào)表中所載的任何資料或文件報(bào)

12、告必須是完整、 清晰的，在閾值的合理范圍內(nèi)意義，并涉及到獲取它的成本。顯然，沒(méi)有優(yōu)先考慮應(yīng)獲得的其成本超過(guò)隨機(jī)承擔(dān)的風(fēng)險(xiǎn)大小的完整信息。此外，遺漏可能造成呈現(xiàn)的信息具有虛假性或誤導(dǎo)性，因此不再讓人信服并使相關(guān)條款變得無(wú)效性。如果有報(bào)告信息被不當(dāng)延誤，那它可能會(huì)失去其相關(guān)性。決策部門(mén)可能會(huì)被迫在相對(duì)價(jià)值報(bào)告和能提供可靠信息之間選擇。要及時(shí)提供信息，通常你可能需要交易或其他事件的報(bào)告，在他們都知道之前,雖然以這種方式影響了信譽(yù)。相反，如果報(bào)

13、告被延遲，直到所有問(wèn)題都被知曉，信息是可信的，但減少的使用程序，用于在此之前已經(jīng)做出決定的用戶(hù)。為了實(shí)現(xiàn)相關(guān)性和可靠性之間的平衡，在經(jīng)濟(jì)決策時(shí)充分考慮用戶(hù)的需求是最基本的。</p><p>　　找出更好的商業(yè)機(jī)會(huì)，例如，使用數(shù)據(jù)挖掘技術(shù)，從而在創(chuàng)造和保證先決條件中，使業(yè)務(wù)流程進(jìn)行業(yè)務(wù)和競(jìng)爭(zhēng)環(huán)境的有效管理，以確保成功。</p><p>　　2）不利的部門(mén)可以更迅速地識(shí)別，從而支持在一個(gè)范圍內(nèi)

14、更大的控制和更優(yōu)的為您的組織決策。</p><p>　　在文學(xué)上講，IT和整合領(lǐng)域之間的關(guān)系，通過(guò)投資軟件，性能和生產(chǎn)力有顯著地積極影響。但是，他們不應(yīng)該是唯一的整合方式。正在開(kāi)發(fā)中的信息技術(shù)方面投資主要是為了不在市場(chǎng)和競(jìng)爭(zhēng)發(fā)展中冒著失去聯(lián)系的風(fēng)險(xiǎn)。信息技術(shù)無(wú)法對(duì)性能產(chǎn)生重大影響。應(yīng)考慮額外資源增加組織和技術(shù)方面的新技術(shù)。他們應(yīng)得到支持和與其他組織和管理手段的支持。因此，這個(gè)困難的向量集的影響，可以通過(guò)每個(gè)因素的

15、貢獻(xiàn)進(jìn)行孤立。</p><p>　　除其他外，在使用新信息技術(shù)的一個(gè)組織或部門(mén)內(nèi)可得到良好的績(jī)效，并與這些技術(shù)相關(guān)的學(xué)習(xí)現(xiàn)象。因此，研究人員也指出，"最成功實(shí)現(xiàn)在組織中的信息技術(shù)是那些已經(jīng)登記的經(jīng)驗(yàn)。因此，計(jì)算機(jī)系統(tǒng)的有效性不是依賴(lài)技術(shù)本身，也不是組織孤立地看待，而是兩者的組合"[尼奧，2008年]。當(dāng)前信息技術(shù)的貢獻(xiàn)不應(yīng)該是作為一個(gè)靜態(tài)的過(guò)程，而應(yīng)作為一個(gè)技術(shù)和組織協(xié)同進(jìn)化。</p&g

16、t;<p>　　在一家公司的財(cái)務(wù)會(huì)計(jì)部門(mén)使用信息技術(shù)所產(chǎn)生的影響可歸納如下 [杜米特魯·格拉萬(wàn)，2006年]：</p><p>　　提高勞動(dòng)生產(chǎn)率，高速數(shù)據(jù)通信，同時(shí)也分析與處理不斷增加的數(shù)據(jù)量</p><p>　　自動(dòng)生成文件信息的應(yīng)用程序 ；</p><p>　　使用能糾正任何錯(cuò)誤信息出現(xiàn)在組織和專(zhuān)門(mén)機(jī)構(gòu)之間流動(dòng)的程序；</p>

17、;<p><b>　　改進(jìn)決策過(guò)程 ；</b></p><p><b>　　提高性能。</b></p><p>　　在很大意義上，會(huì)計(jì)部門(mén)組織內(nèi)部信息活動(dòng)的影響主要如下:</p><p>　　編寫(xiě)文件犯下的錯(cuò)誤數(shù)量減少；</p><p>　　建立一個(gè)高層次的數(shù)據(jù)處理；</p>

18、;<p>　　大幅度降低計(jì)算誤差和編輯； </p><p>　　增加了數(shù)據(jù)處理速度；</p><p>　　自動(dòng)進(jìn)行財(cái)務(wù)診斷和正確、迅速地解釋結(jié)果。</p><p>　　在這個(gè)意義上，從上述各方面的分析，我們可以肯定，一般組織和財(cái)務(wù)會(huì)計(jì)部門(mén)特別是現(xiàn)代信息技術(shù)的整合，使其更方便、 有益，并導(dǎo)致業(yè)務(wù)流程的改進(jìn)具體到每個(gè)范圍或區(qū)域內(nèi)。 </p>

19、<p>　　3 智能系統(tǒng)與專(zhuān)家系統(tǒng)在財(cái)務(wù)會(huì)計(jì)領(lǐng)域中的使用</p><p>　　人工智能帳戶(hù)已成為現(xiàn)實(shí)，不僅在生物學(xué)或生物基因，還在經(jīng)濟(jì)方面上呈現(xiàn)最多樣化的經(jīng)濟(jì)和企業(yè)管理中的應(yīng)用。金融會(huì)計(jì)，具有廣泛適用性的人工智能的兩個(gè)基本組成部分：專(zhuān)家系統(tǒng)和智能數(shù)據(jù)庫(kù)。</p><p>　　此外，人工智能領(lǐng)域內(nèi)的具體技術(shù)的發(fā)展，計(jì)算機(jī)科學(xué)研究者和管理已表示有更濃厚得興趣對(duì)適應(yīng)在經(jīng)濟(jì)，金融，會(huì)計(jì)上

20、新技術(shù)的使用。關(guān)于這個(gè)有一個(gè)很好的例子就是發(fā)展中的XBRL 標(biāo)準(zhǔn)財(cái)務(wù)報(bào)告，使用發(fā)展的智能代理技術(shù)，金融系統(tǒng)專(zhuān)家可以進(jìn)行試用。基本上，多價(jià)系統(tǒng)技術(shù)與標(biāo)準(zhǔn) XBRL 技術(shù)在財(cái)務(wù)會(huì)計(jì)領(lǐng)域帶來(lái)了重要好處。</p><p>　　專(zhuān)家系統(tǒng)能夠成功地應(yīng)用在經(jīng)濟(jì)學(xué)的領(lǐng)域，一般來(lái)說(shuō)，財(cái)務(wù)會(huì)計(jì)，特別是由于本質(zhì)的原因，處理操作和象征性的如何利用這些信息。由于需要解釋每一經(jīng)濟(jì)業(yè)務(wù)的經(jīng)過(guò)及發(fā)布應(yīng)加以比其他傳統(tǒng)的接收系統(tǒng)和自動(dòng)數(shù)據(jù)處理、會(huì)計(jì)

21、工具來(lái)彌補(bǔ)人類(lèi)的專(zhuān)長(zhǎng)和在人類(lèi)的思想里使更短的時(shí)間內(nèi)達(dá)到類(lèi)似的結(jié)果。專(zhuān)家系統(tǒng)能夠處理此類(lèi)問(wèn)題，以及在會(huì)計(jì)和財(cái)務(wù)領(lǐng)域的使用最流行的地區(qū)并可以列出： 供應(yīng)商和客戶(hù)的管理帳戶(hù)，偏離計(jì)劃的財(cái)務(wù)規(guī)劃、 測(cè)定和分析，以支持內(nèi)部控制、 金融股票、 公司診斷管理。</p><p>　　Integration of Modern Information Technologies in the Field of Financial A

22、ccounting</p><p><b>　　Abstract</b></p><p>　　Financial accounting activities are currently influenced as many other important areas that characterize and surrounds the activities with

23、in each economic entity, the avalanche of modern information technologies, which are able to improve specific business processes and to ensure future business success. Approach analysis of the impact of new technologies

24、on this field should be so as a starting point to identify the opportunities and the benefits they would bring to specific activities. Informa</p><p>　　Keywords: financial accounting systems, business proces

25、s, intelligent systems, expert system,</p><p>　　1. Introduction</p><p>　　In all, the financial accounting adapts requirements to inform them that they needed the information. In this way, specif

26、ic research has shown that range from rudimentary bookkeeping, which is based on a simple accounting system, focused on simple bookkeeping entry, it was the double-entry accounting system, where attempting to remove the

27、basic informational support and replaced with a much less vulnerable and more quickly in terms of possibilities for collecting, analyzing, processing and trans</p><p>　　Currently, financial accountant with m

28、odern means of information through which we can collect, analyze, manage, process and distribute both concrete, real, information arising from economic transactions, and those related to knowledge, which does not represe

29、nt anything other than intangible assets of each economic entity, which is running in integrated by means of specific technologies, as among other things, data mining, knowledge bases, document management and electronic

30、data exchange.</p><p>　　Recent research has shown that information technologies are used at the individual level and at the organizational level with the flexibility of the increasingly intensive, using a hu

31、ge volume of information with a direct impact on all human activities from all departments. Basically, it appears that modern information technology integrates everything better and are able to offer significant benefits

32、 to all categories of users involved, the end user that transform operational information to deci</p><p>　　An essential feature of modern organizations today refers to use in a growing proportion of informat

33、ion systems, based on information systems. Among the implications of using information technologies in the financial-accounting department, visible: increased productivity, both as employees and, in particular labor, the

34、 effective sharing of all resources, improve the decision-making processes, increasing the Organization's performance and, consequently, as a result of all, to ensure success in bu</p><p>　　In this conte

35、xt, were made available various and multiple techniques of integration through information technology. They, along with advanced systems, data management, contribute to increasing the efficiency of the recovery and resto

36、re of information. These developments are not only the accounting process easier, but also leads to a use much more focused and more relevant information managed by the enterprise's information systems. In general, t

37、he effectiveness and efficiency in accounting were </p><p>　　2. The implications of new information technologies in the domain of accounting financial performance</p><p>　　The avalanche of moder

38、n information technologies is important and has implications in most fields of activity. This statement is substantiated by the many benefits that these technologies can bring when integrated into an organization. Obviou

39、sly, the financial accounting cannot remain untouched by the potential benefits that new technologies may bring. In this sense, the last time I was witnessing an explosion of technologies that are able to bring substanti

40、al benefits in this area. In addition,</p><p>　　In this regard, research implemented during the past years has shown clearly in a way that the impact of modern information technologies on the performance of

41、the financial accounting department may be present in two ways:</p><p>　　1). creation of prerequisites for the achievement of the process of analysis in a much more detailed, directed chiefly at the Departme

42、nt of management, which can lead to:</p><p>　　? developing far better decisions, and especially, far more opportune so that the information remains timely and useful. As we know, in order to be credible, any

43、 information contained in the financial statements or documents reporting must be complete, clear, within reasonable limits of threshold of significance and relate to the cost of obtaining it. Clearly, no preference shal

44、l be given complete information for obtaining whose cost exceeds the net size of the risk assumed by random. Also, an o</p><p>　　? identify opportunities for better business, for example using the data minin

45、g technique, so as to create and ensure prerequisites the conduct of the business processes in place to ensure success in business and the efficient management of the competitive environment.</p><p>　　2). ad

46、verse divisions can be identified more quickly, thereby supporting the decision-making in a compartment greater control and more optimal for your organization.</p><p>　　In the literature on the relationship

47、between IT and the integration in the field of performance and productivity have been identified significant positive effects of such investment software. But they should not be the only way of integration. Investments i

48、n information technology are being developed mainly in order not to risk losing touch with developments in the market and competition. Information technologies may have an impact on performance, but they are not sufficie

49、nt for this. New techn</p><p>　　Performance can be obtained in an organization or a department within it with the new information technologies, among other things, in connection with learning phenomena assoc

50、iated with the use of these technologies. Thus, researchers have noted that “the most successful implementations of information technologies in organizations are those that have already registered an experience. The effe

51、ctiveness of a computer system is therefore dependent not on the technology itself, nor the organization </p><p>　　The implications of the use of information technology in financial accounting department of

52、a firm may be summarized as follows [Dumitru, Glavan, 2006]:</p><p>　　increased labor productivity, speed data communication, but also for analysis and processing of an increasing volume of data;</p>

53、<p>　　automatic generation of documents of informatics applications;</p><p>　　use of procedures to correct any errors that appear in the information flows both within an organization and between an orga

54、nization and a specialized institution;</p><p>　　improve the decision-making process;</p><p>　　Improving performance.</p><p>　　In a large sense, the effects of information activiti

55、es within the accounting departments of organizations are mainly the following:</p><p>　　reduce the number of errors committed in preparation of documents;</p><p>　　establishment of a high level

56、 of data processing;</p><p>　　significant reduction of calculation errors and edit;</p><p>　　increased speed of data processing;</p><p>　　Conduct financial diagnosis automatically a

57、nd correctly interpret the results and rapidly.</p><p>　　In this sense, starting from the analysis of all aspects of the foregoing, we affirm that the integration of modern information technologies in organi

58、zations in general and the financial accounting department in particular, it is convenient, beneficial and leads to the improvement of business processes specific to each compartment or area.</p><p>　　3. The

59、 use of intelligent systems and expert systems in financial accounting field</p><p>　　Artificial Intelligence accounts has become a reality not only in biology or biogenetic, but also in the economic, with a

60、pplications in the most diverse in the economic and financial management of firms.</p><p>　　Financial-accounting, two basic components of artificial intelligence have wide applicability: expert systems and s

61、mart databases.</p><p>　　Also, with the development of specific technologies within the field of artificial intelligence, computer science researchers and management have expressed interest in more intense t

62、owards the use and adaptation of new technologies in the economic, financial-accounting. A good example of this is the development of the XBRL standard for financial reporting, the use of intelligent agents technology, r

63、eagents that can be carried out owing to financial systems expert. Basically, multivalent systems </p><p>　　Expert systems can be applied successfully in the field of economics, in general and financial acco

64、unting, in particular, because of the nature of the processing operations and symbolic of how to exploit the information. As a result of the necessity for the interpretation of each economic operations which is subject t