企业数据建模外文翻译文献
外国企业文化文献
外国企业文化文献1. Hofstede, G. (1980). Culture's Consequences: International Differences in Work-Related Values. Beverly Hills, CA: Sage Publications.- This book explores the impact of culture on work-related values and behaviors in different countries. It provides a comprehensive framework for understanding and comparing cultural differences and their implications for multinational companies.2. Trompenaars, F., & Hampden-Turner, C. (1997). Riding the waves of culture: Understanding cultural diversity in business. New York: McGraw-Hill.- This book offers insights into cultural differences in business practices and provides practical advice for managing cultural diversity in multinational companies. It presents a model for understanding and navigating cultural differences in different business contexts.3. Adler, N. J. (2008). International dimensions of organizational behavior. Mason, OH: South-Western/Cengage Learning.- This textbook provides an overview of various aspects of organizational behavior in an international context. It covers topics such as cross-cultural communication, leadership, motivation, andteamwork, offering insights into the challenges and opportunities of managing multinational teams.4. Hall, E. T. (1976). Beyond culture. New York: Doubleday.- In this book, Edward T. Hall explores the concept of culture and its impact on communication and behavior. It delves into the differences between high-context and low-context cultures and provides valuable insights for understanding and navigating cultural differences in international business settings.5. Schein, E. H. (2010). Organizational culture and leadership. San Francisco, CA: Jossey-Bass.- This book examines the role of organizational culture in shaping the behavior and performance of companies. It explores the various layers of culture within organizations and offers practical guidance for managing and transforming company culture in a global context.These references provide a range of perspectives on the topic of foreign company culture and can serve as valuable resources for understanding and managing cultural differences in international business.。
基于BOM的产品质量建模方法外文翻译（可编辑）
基于BOM的产品质量建模方法外文翻译外文翻译原文Method of Product Modeling on BomMaterial Source:International Journal of Production Research Author:XueMing NiuWith the growing competition in the market, the quality of products as enterprises can succeed, and the survival of one of the decisive factors. Enterprises from their owndevelopment needs, put forward the application of information technology to achieve acomprehensive quality management urgent needs. Faced with mass production enterprise quality workshop of the complexity of the information itself, diversity,changeability, and how accurately the quality of information on the workshop management, how to establish a relationship between the quality of the integratedenvironment information systems development framework we are facing problems.Recalling history of the development of quality management in the world can beroughly divided into three stages: "After inspection," the main stage of the traditional quality management, "prevention first" statistical quality control stage and the "total quality control" TotalQuality Management stage. Three stages of quality management theory and model different stages of the advantages and disadvantages are not the same.Total quality management theory by extending from the "Six Sigma Quality Management", "Computer Aided Quality Information System" and the "Quality of statistical methods" to varying degrees, to meet the modern enterprise quality management needs, but these methods are to the quality of information and data for the effective management of the fundamental premise. This means that "data used words,"these methods is a common feature.However, in actual operation of the quality management process, the quality ofinformation are being distributed independently of the functions in the enterprise sector,the quality is often seen as historical records of activities and services, quality inspection records to the way spelled cards together, leading to a quality Informationdisorderly and discontinuity, and even in the same quality of information among different sectors inconsistent. The solution, therefore, the above problem is the fundamental way through the complete and systematic and effective form oforganization to manage a variety of qualitative data, in-depth study further the quality of the application complete information model, and optimize enterprise quality information management processes, will be scattered throughout the enterprise Allrelevant departments in the quality of coordination functions, which allow the enterprise to all the development, maintenance and improvement of the quality of activities constitute an effective whole, and facilitate the quality of statistical methodsand tools used, and ultimately be conducive to the overall quality of the managementof actual implementation. Construction quality of the data so effective organization form and solve the above problems is the fundamental way.The quality of information is scattered, random, complex diversity of features, it is necessary to establish a viable information management and quality control system.The system should be in the product BOM product mix and configuration data sources, in succession product BOM properties and methods at the same time, based on the quality of management rules, a number of process and method overloading, and increase the quality of new properties and , derivatives used for quality management system BOM, quality BOM system. The quality management system model with the following characteristics: the integrity of the quality of information collection, the quality of information classification accuracy, quality, a high degree of integration ofinformation and quality of information, leading five main characteristics. And traditional compared to the quality of informationmanagement, product quality BOMBOM data source, no longer an independent view of quality, but the quality as a product attributes, the quality of information as part of product information, for the fundamental purpose of quality control achieve every aspect of the product life cycle,the quality of information and seamless integration of product information, allowingfor the formation of the various quality of data to be complete, effective and accuratecollection and organization.According to the quality of modern management theory, we can see the quality ofinformation reflects the quality of products and enterprise production and business activities of all aspects of the quality of intelligence, information and protocol, etcItincludes products from the market demand investigation has been started to withdrawfrom the market throughout the life cycle and quality-related information.As the quality of products to a large extent determine the quality of the manufacturing process to be processed effectively target the quality of information management is to reduce waste and improve productquality and competitiveness ofproducts of the important aspects. Product configuration for guidance, and the establishment of manufacturing quality BOM, as the production of all relevant information the manufacturing quality of the organizational form, can not only realizethe quality of manufactured products can be recorded and traceability from the point of view of information technology, ensured that manufacturers a better quality information to the integrity, effectiveness, orderly and open. Product Configuration inherited the manufacturing BOM is quality tree structure, and in accordance with the object-oriented point of view, the BOM for each material item is an object, which describes the shape of an object with properties and methods, these were including allof the material in the manufacture or assembly of parts and components in the process, that is, products, the assembly of parts and components for end-of-life products, hascompleted assembly of the finished product, such as in the Treasury. Therefore we cansay that the quality of manufacturing BOM description of the product structure is based on the configuration of various materials made of manufacturing quality attributes and the quality control of the manufacturing operation. Manufacturing quality BOM information,including assembly structure, methods and assembly instructions, assembly processes operating norms, the assembly quality requirements and inspection methods, processes used by the machine tool equipment equipment type, size parameters, movement parameters and dynamic parameters, etc. and process equipment fixture positioning and intensify volume, the types of cutting tools, materials and point of view, Tools and assistive device, the process allowance total cushion and processes cushion, the process size and tolerance, the process of cutting consumption, the key process details, and materials Machinable information materials, processing quality requirements and test methods. The manufacturing quality BOM generation retains the design, BOM of the basic product design and process information, inherited the basic structure of the product configuration information, and to expand the quality of the product characteristics such as: products of different specifications, including the basic standardized tests, key indicators of the quality of these basic product quality information, quality manufacturing BOM constitute the basic framework of information, the same specifications of the various products targeted by the common quality attributes, adding to the quality of the products targeted properties such as product inspection records, the record of failure, etc. and, through their own example, object-oriented and specific product BOM reflected in the number of assembly and assembly, to the entire product life cycletracking each product and all its components parts manufacturing quality information.As the quality of products formed during the entire process, the quality of the formation processes occupies a very important position. In the process quality in the process of formation, we always want to or not less nonconforming product. Thus the need to examine two issues: First, how to make the production process with no guarantee that the non-ability in the second is how to ensure that the production ofsuch goods can not fail to maintain the ability to continue, if this can not be the abilityto ensure quality maintained, should be able to early detection, timely intelligence toidentify reasons, and to take measures to ensure the quality of such ability to stabilize,maintain and truly take precautions. Based on the introduction of quality controlprocesses on the basis of theory, analysis of the two types of control charts and histograms quality control statistical methods, and integration in the system development.Workshop at the end of an enterprise quality management functional requirements,analysis of the integration environment workshop-class product quality management model based on component technology toestablish the quality management system architecture framework, the development of the network environment workshop production-class quality management system solve the workshop quality data and the sharing of information on the effective control of product quality, increase workshop production efficiency and reduce the cost of production to achieve a workshop management system and other systems integration of information management, planning and scheduling, manpower resources, inventory management, equipment management integrated, modular components for the design of the follow-up system development module provides a convenient maintenance.译文基于BOM的产品质量建模方法资料来源:国际生产研究作者:牛学敏随着市场竞争的不断加剧,产品质量成为企业能否赢得成功、求的生存的决定性因素之一。
外文翻译---企业信用数据库和担保体系的开发
外文翻译之二THE DEVELOPMENT OF CORPORATE CREDIT INFORMATION DATABASE AND CREDIT GUARANTEE SYSTEMFINAL DRAFT REPORT作者：Dr. Sharifah Mariam Alhabshi，Mr. Abdullah Azmi Abd. KhalidProf. Dr. Barjoyai Bardai国籍：Malaysia出处：U niversity of Malaya原文正文：1、conclusionFirstly, government efforts toward enhancing the capability and capacity of SMEs as the country growth engine has been remarkable. Continuous multi-types assistance has been introduced for all levels of SMEs. Broadly success has been evident but not in all areas. Firstly, institutional issues relating to comprehending the various schemes and identifying implementing agencies that run the schemes have confused not only SMEs but also financial institutions.Secondly, SME is dominated by micro enterprises. Demands and needs of micro enterprises may differ from small and definitely with medium enterprises. Therefore despite various efforts being introduced to enhance SMEs complaints are abound because the needs of micro enterprises have not been understood and therefore not met. For example, micro enterprises which started as cottage industries seldom have financial documentation to support their financial application and some have limited or no knowledge of the various financial schemes provided by government or financial institutions.Thirdly, the changing global environment has seen a mushrooming of of SMEs in Malaysia. The government has been developing and promoting SMEs but the results have been mixed, partly because policymakers were late in classifying the different needs and characteristics of micro, small and medium enterprises. The developmentsof diverse and internationally competitive SMEs are central towards achieving sustainable economic growth. SMEs have a key role to play in the wider development agenda, especially in relation to poverty eradication and equitabledevelopment among the various ethnic groups in Malaysia.2、CGC: Issues and Problems1. Being a public credit guarantee institution, CGC has capitalized itsmonopolistic position in the SME financial market. In terms of capitalization and continuous funding, BNM and the financial institutions have always backed it. Without competition, it is able to completely control the credit guarantee market. This is unhealthy, particularly in terms of an effective check and balance.2. The usual complaints from the participating banks is that the CGC is slow toprocess its guarantee covers and that the guarantee fees that it charges are, on the whole, too high. This is on top of the processing fees charged by the banks and CGC (in the case of the DAGS) and the interest payments.3. CGC’s response to the above is that the guarantee fee it charges is not a burden,considering the fact that it is covering 80% of the risk as compared to the 20% risk carried by the banks. The guarantee fee is one of the sources of income for CGC. CGC states that this issue needs to be corrected and resolved immediately through a negotiated policy decision.4. Many SMEs have voiced their grievances on the long bureaucratic time forCGC to arrive at its decisions for the guarantee covers. There have been cases where documents already submitted have either been misplaced or lost. On the issue of delays in processing the loans and guarantees, the CGC states that this is often due to the submission of incomplete documents and late submission of documents or information by the applicants.5. From the CGC’s perspective, this asymmetrical information is mainly due tothe inexperience and an inadequate understanding by the SMEs in preparing loan documentation process. The CGC also stress that the business proposal from SMEs must be viable and based on its internal 5Cs criteria - Credit, Character, Capacity, Collateral and Condition.6. Additionally, to improve the information flow in the application process, CGCsuggests that this could be done by expanding advisory and hand-holding services. One avenue would be leveraging on the services of the SME Credit Bureau, which serves as a one-stop centre of information on SMEs. But this would take some time since the SME Credit Bureau which is owned by CGC only started operations in 2008.7. There have also been cases where the participating banks have approved theloans (non-DAGS) of some SMEs but were finally rejected by the CGC. No concrete reasons were given for the rejections.8. The public image of the CGC and its employees is not that good. This could bedue to its complacency as a monopolistic public guarantee provider. It has rarely communicated well with the public. To this criticism, CGC mentions that it has a well-packaged on-going corporate communication programme including road shows and media coverage, except television.3、Policy Discussion, Future Development of SMEs and CreditGuarantee CooperationBroadly this study examines the current situation of the credit registries and bureaus in Malaysia, and the future prospects for their development; to scrutinise adequate institutional frameworks of credit information database for firms, especially SMEs; to consider a suitable regional cooperation mechanism to create a harmonised information sharing system; to review the current situation of the credit guarantee system, and identify the challenges for developing the credit guarantee system. Accordingly, we have surveyed 652 SMEs and interviewed the Credit Guarantee Corporation (CGC), the SME Credit Bureau, selected commercial banks, development financial institutions and government agencies. These surveys and interviews may be subject to various limitations, bearing in mind the time and financial constraints. Nevertheless, the policy suggestions that we put forward for consideration regarding the future development of the credit registry/ bureau and the credit guarantee system in Malaysia are aimed at enhancing and strengthening the SMEs in Malaysia.In line with the ASEAN blueprint which encourages synergy between private and public sectors in enhancing SMEs development, commercial banks, DFIs and government agencies in Malaysia are rigorously collaborating with, guiding and financing for SMEs development. The blueprint is confirming the improvement that has been made by SMEs within a period of less than five years (this is based on DOS survey of 2003 and Bank Negara Report 2007). Nevertheless for reasons explained in this report, (Table 5.1) many SMEs are still dissatisfied with services provided to them. One can look at this discontent from two perspectives. On the one hand government agencies, financial institutions have succeeded in educating and exposing the SME of available opportunities. Indeed some have taken the challenge even to the extent of exploring the possibility of entering the international market. On the other hand, some, due to technical and social reasons, simply cannot keep pace rapid development of SMEs. The gap is incrementally been bridged as discussed in this concluding chapter.4、Possible Routes of Developing the CGC in Malaysia in Meeting SMEs’Financing NeedsIt would be possible to have another credit guarantee provider to cater for the large number of SMEs which require financing. This could be a financially sound and stable private entity with a well-established credit bureau. The rationale for this is to generate competition so that the credit guarantee companies, both public and private, can provide better products and services. The goal is to strive for greater effectiveness and efficiency in the critical areas of operations, delivery systems and customer service levels.If that is not possible, then another way is to eventually turn CGC into a fully independent private entity. A hint of this is already evident in CGC’s transformation plan. However, this would have some major policy implications, particularly regarding ownership and control. The question is to what extent would BNM reduce its dominance in CGC, bearing in mind the political and social dimensions in the larger SME framework and the total financial sector in Malaysia. The intellectual challenge would be to strike a right balance between government intervention and free enterprise.Being a partner and supporter of the SMEs and an important link between the SMEs and financial institutions, GCG’s role and functions would definitely become more complex and multi-faceted. As it makes forays into new and exciting areas like securitization and equity financing and possibly other sophisticated financial instruments in the future in line with its aim to become financially sustainable, it must not lose sight on the increasing significance of micro-financing of SMEs. In the context of CGC, the range of loan size guaranteed between RM1,000 -100,000 could indicate the micro-financing. However, it is interesting to note that although the number of loans guaranteed in this bracket was the highest (2007), reported as 5,693 or 43.8% of the total, but in terms of value, it was the lowest, recording only RM282.2 million or 7.1% of the total facility. Since BNM has indicated a trend towards an expansion in micro-financing in the near future, the challenge for CGC is to improve and strengthen its micro-financing component and to find creative and innovative ways to smoothen the risk management aspect of micro-financing. One possible solution would be to establish a subsidiary which could focus on providing an array of less cumbersome guarantee schemes to really assist the SMEs that actually need micro- financing.Currently, the policies pertaining to the CGC’s functions and roles are well in place. But in the larger SME framework in Malaysia, the CGC is also classified as a Development Financial Institution (DFI). There is no clarit y about CGC’s functions and responsibilities as a DFI. Can a public credit guarantee company at the same time be a DFI? Do they have the same roles, functions and responsibilities? Logically, it means complexity and haziness. If the CGC is mandated to be a DFI, then it should publicly explain and clarify this issue, to avoid confusion.企业信用数据库和担保体系的开发作者：Sharifah Mariam Alhabshi博士Abdullah Azmi Abd. Khalid先生Barjoyai Bardai教授（博士）国籍：马来西亚出处：马来亚大学中文译文：一、总结首先、政府在提高中小企业的能力作为国家经济增长的引擎方面的努力已经变得十分明显。
企业发展能力 英文文献
企业发展能力英文文献Title: Corporate Development CapabilityAbstract:This article discusses the concept of corporate development capability in the context of business growth and competitiveness. It aims to provide a comprehensive understanding of the various dimensions and factors that contribute to an organization's ability to develop and sustain its competitive advantage. The article emphasizes the importance of strategic planning, resource allocation, innovation, and customer-centricity in enhancing corporate development capability. Furthermore, it explores the role of leadership, organizational culture, and learning in fostering a conducive environment for continuous improvement and growth. The conclusion highlights the need for organizations to invest in developing and nurturing their corporate development capability to ensure long-term success in today's dynamic and competitive business landscape.Introduction:Corporate development capability refers to an organization's ability to develop and sustain its competitive advantage through continuous improvement, innovation, and strategic adaptation. In today's rapidly changing business environment, it has become essential for organizations to possess the necessary capabilities to navigate through uncertainties and exploit emerging opportunities. This article aims to explore the dimensions and factors that contribute to corporate development capability and shed light on its importance for long-term business success.Dimensions of Corporate Development Capability:1. Strategic Planning: Effective strategic planning ensures alignment between an organization's goals, resources, and market opportunities. It involves setting clear objectives, developing a coherent strategy, and implementing suitable initiatives to achieve desired outcomes.2. Resource Allocation: Efficient allocation of resources, including financial, human, and technological resources, is critical for corporate development capability. Organizations need to identify and prioritize resource needs based on strategic priorities and allocate them effectively to maximize returns.3. Innovation: Innovation plays a pivotal role in enhancing corporate development capability. Organizations must foster a culture of creativity, encourage idea generation, and invest in research and development to stay ahead of the competition and meet changing customer demands.4. Customer-centricity: Understanding customer needs, preferences, and expectations is paramount for corporate development capability. Organizations should focus on delivering superior customer value, strengthening relationships, and continuously improving customer experience to gain a competitive edge. Factors Influencing Corporate Development Capability:1. Leadership: Effective leadership is crucial in driving corporate development capability. Leaders should provide a clear vision, inspire and motivate employees, and promote a culture of learning and innovation.2. Organizational Culture: Culture plays a significant role in shaping an organization's development capability. A culture that encourages collaboration, experimentation, and learning fosters creativity, adaptability, and continuous improvement.3. Learning: Continuous learning and knowledge acquisition are vital for corporate development capability. Organizations should promote a learning culture, invest in employee training and development, and encourage knowledge sharing to build intellectual capital.4. External Collaborations: Partnerships, alliances, and collaborations with external stakeholders can enhance an organization's development capability. By leveraging external expertise and resources, organizations can access new markets, technologies, and knowledge to drive growth.Conclusion:Corporate development capability is an essential aspect of organizational success in today's competitive business landscape. By focusing on strategic planning, resource allocation, innovation, and customer-centricity, organizations can strengthen their ability to adapt and thrive. Effective leadership, a supportive organizational culture, and a commitment to continuous learning are also critical factors in fostering corporate development capability. Investing in the development and nurturing of these capabilities will enable organizations to stay ahead of the competition and achieve sustainable growth in the long run.。
企业聚集英文文献
衡水学院毕业论文（设计）英文文献翻译学生姓名: 魏立娟系别: 经济学与管理学系专业: 国际经济与贸易年级: 2012级学号: 201221118113指导教师: 张强衡水学院教务处印制原文Enterprise Cluster Entity Modeling Based on Product1. AbstractStarting from the product life cycle, this paper established the modeling of enterprise cluster entity at the base of analyzing the various products of the enterprise cluster.The modeling comprises the process dimension, resource dimension and organization dimension. Every dimension was expressed by the analysis of product view. Then, based on the complex network theory, we obtained the distribution of the products by the product network. Finally, we got the relationship of enterprise cluster entity from the result of the product network.2. IntroductionEnterprise cluster is a complex system which is a combination of many heterogeneous entities such as enterprise,research institutions,agencies,government departments.The relationship of those entities has the characteristic of diversity,dynamic,layered and complexity.The study of diversity relationship among enterprise cluster entities is very important to the sustainable development of them.In order to research the relationship among the enterprise cluster entities, we must construct the model of them firstly.At present [1-3],many people construct the enterprise modeling by the use of multi-views,but,few articles are written to research the construction of enterprise cluster modeling.Among them, Chang-Yue GE from Zhejiang University has studied the construction of enterprise cluster from hree aspects of the whole cluster, cluster enterprise and cluster environment. Studying the diversity and differential product as the center, starting from the product life cycle, through the construction of process view, resource view and organization view, this paper will construct the modeling of enterprise cluster entity.3. Construct the Modeling of Enterprise Cluster EntitiesThe final purpose of the enterprise cluster is to manufacture diversified and differential products.Therefore, the production process should reflect the relationship among the enterprise cluster entities. Begin with the analysis of product structure, process view can be established from the demand on the process of the nodes of product modeling. Then, construct the resource view and organization view from the demand of process view. Thus, establish a way of constructing model which guided by the product view. Show in fig. 1, the entities modeling of enterprise cluster can be described from three aspects of process dimension, resource dimension and organization dimension.The cubic shown in the figure indicated that the entity have three properties, process, organization and resource. Process dimension: with the analysis of product life cycle and product view, it can get the process view. The process view describes all the stages of enterprise cluster entities in the manufacturing process. Such as market research (MR), product design (PD), materials preparing (MP), outsourcing and manufacturing (OM), product testing (PT), sales and service (SS). Organization dimension: organization view comes from product view. It describes the organization relationship among the enterprise cluster entities. Such as group (GROUP), organization unit (OU) and basic organization unit (BOU). Resource dimension: resource view can be obtained from the resource requirement in the manufacturing process. It describes all the stages of resource entities.The resource dimension contains social resource (SR), design resource (DR), logistics resource (LR), manufacturing resource (MR), service and recovery resource (SRR). According to the entity modeling of enterprise cluster, the relationship among enterprise cluster entities can be obtained by the analysis of product of product platform.3.3 Process View of Enterprise Cluster EntityThe manufacturing process of product reflects the course of activities of enterprise cluster entities. Affiliation among the components and parts reflects the sequence of enterprise cluster entity’s activities. Begin with the analysis of product structure; it can establish the process view from the demand of nodes in product modeling. Fig. 2 shows, circle express entity’s activities to complete a mission. The arcs express the activities’process of enterprise cluster entities.3.4 Organization View of Enterprise Cluster EntityFrom the product structure indicated in product view, it can get the situation of organization unit and the hierarchy between organization and role in all activities’stages. Then, the organization view of enterprise cluster entity can be established, such as Fig. 3. Corresponding with product, GROUP shows a combination of enterprise entities in enterprise cluster to manufacturing a product. OU, corresponding with components, is the organization unit. It shows the entities of enterprise cluster. BOU, corresponding with parts, is the basic organization unit. It shows the units that can not be subdivided in a mission in an entity.4. Resource View of Enterprise Cluster EntityAccording to the organizational relationship of enterprise cluster entity and the resource requirement of manufacturing process,the resource view of enterprise cluster entities can be established. As shown in Fig. 4.Relationship between Product and Enterprise Cluster EntityProducts are produced by enterprise cluster entities.Therefore,products certainlyindicate the relationship among enterprise cluster entities. The product structure can be analyzed by using of the enterprise cluster entity modeling. Then, we can get the relationship among various entities.(1) In the longitudinal aspect, the complexity of the product structure indicates thepartnership of enterprise cluster entities. Every parts of the product are closely linked with the entities. Through the process dimension, resource dimension and organization dimension of enterprise cluster entity’s modeling, links can be established between product parts and entities. In one way, the more complex the product is, the more closely in enterprise cluster entity’s cooperation. On the otherhand, the relationship of constraints and promotion exists in all stages of the manufacturing process.(2) In the transverse aspect, the similarity of the product’s performance and structure indicates thecompetition of enterprise cluster entities. The outputs of the enterprisecluster are products withsome similarity in structure, material and parameter. Among them, some parts of the product are produced by enterprise with the same production capacity. These enterprise’s production process,resource and organization forms are having some similarity. Therefore, in the process ofmanufacturing, different enterprise cluster entities are competing on procurement of raw materials,quality assurance and product sales. The more similarity of the product or part in performance andstructure is the more intense competition among entities.Application and Analysis of the Model of Enterprise Cluster EntityThe injection molding machine companies in Ningbo are large in number and wide in classification.They have formed into an enterprise cluster. A research about 4776 kinds of injection moldingmachine products from 59 injection molding machine companies in this area has finished. Then, thedistribution of product can be obtained by using the complex network theory. The distribution ofproduct expresses the relationship of the enterprise cluster entities in Ningbo area. We use everydifferent injection molding machine product as the node and the same or similar parameters amongproducts as the connection side, to establish the networks of injection molding machine product.Here, we establish the product networks by three combinations of parameters. They are screwdiameter and injection weight, clamping force and toggle stroke and last combination is thecombination of the four parameters. Fig. 5 shows the products network and the node degreedistribution by parameters of screw diameter and injection weight. We can use matlab programminglanguage to calculate the average distance, average clustering coefficient and the network density.Complex network parameter can be used to analyze the characteristics of product. Meanwhile,the characteristics of product indicate the relationship of the enterprise cluster entities. Therefore,the conclusions of analysis:(1) The competitive environment of the whole enterprise cluster in Ningbo is not very intense.As Table 1 show, the network density of network 1 and network 2 is closely, but, the networkdensity of network 3 is much smaller. This situation explains that the probability of product withfour same parameters is small. It also express that products produced by injection molding machineenterprise in Ningbo are heterogeneous. From the model of enterprise cluster entities we can findthat products have close relationship with enterprise entity’s activities process, resource andorganization. In the process of manufacturing, enterprise entities have more choices in procurementresource, producing and product sales. There, the competitive environment of the whole enterprisecluster is not very intense. The injection molding machine enterprise cluster also has a largerpotential in development in the future.(2)In a small-scale of the injection molding machine enterprise cluster in Ningbo, the competitionamong enterprise cluster entities is drastic.Table 1 show that the average clustering coefficients of all the three networks are bigger than0.9.This indicates that these product networks have high clustering coefficient. Meanwhile, theaverage distance is small too. In accordance with the definition from WATTS [5], if a network bothhaving the high average clustering coefficient and small average distance, we refer to as so-calledsmall world effect. This shows products from the enterprise cluster have the similar performance ina limit products assembly. These enterprises have the similar resource requirement, manufacturingprocess and organization form. Thereby, they will compete with each other drastically inmanufacturing and sales.ConclusionsIn this paper, based on the analysis of product structure, the model of enterprise cluster entities hasbeen established. Using the modeling, we can build the contact between product and enterprisecluster entity from the three aspects of process view, resource view and organization view. Then, therelationship of injection molding machine enterprise cluster entities in Ningbo can be obtained fromthe distribution of products. On this basis, the contact among enterprise cluster entity will be closer.This can promote the further development of enterprise cluster in Ningbo.译文浅谈中国大学生就业困难的原因分析1.研究背景中国的高等教育进入大众化阶段后，大学毕业生人数激增，就业形势日趋严峻，大学生就业难已经是一个社会关注的热点话题。
企业多元化经营外文文献翻译3000多字译文
文献出处：Gronum S. The research of small and medium-sized enterprise diversification [J]. Journal of Small Business Management, 2015, 10(2): 257-266.原文The research of small and medium-sized enterprise diversificationGronum SAbstractCorporate diversification business success is based on the correct business strategy combination, specific diversification strategies related to the enterprise group management. Diversification strategy is a must be considered in the process of enterprise development, enterprise management direction and management structure determines the enterprise can fully use limited management resources and ability, to establish their own business advantages. Diversification is a kind of important enterprise growth and natural selection, small and medium enterprises to implement diversification, improve the understanding of diversity is the key, to create the conditions of diversified enterprise operation mechanism, relevant policies and regulations, such as diversification strategy will directly affect the effect of the small and medium-sized enterprises to implement diversification.Keywords: SME; Diversification; Core competence1 IntroductionDiversity as a kind of management strategy is widely adopted by modern enterprises. The famous American economist, money, thinks: generally speaking, whether the diversification, is one of the main difference between modern enterprises and traditional enterprises. Larger enterprises want to gain more market, establish the competitive advantage, the enterprise bigger and stronger, diversified management strategy has become an inevitable choice, which has become the consensus of economists and researchers. But as a large number of small and medium enterprises, how to choose appropriate diversification strategy and how to effectively implement the strategy of diversification, still under discussion, most researchers are also worth studying. So how to choose and large enterprise diversification strategy to make yourself strong rapidly, choose diversification strategy for small and mediumenterprises suitable or not and how to effectively implement the strategy of diversification, the problem is particularly important. Increasingly is the attention of economists and managers.2 Theoretical backgroundReduce the management risk rapid growth is small and medium-sized companies and enterprises to adopt diversification strategy are an important reason. The economies of scale theory and portfolio theory are the basis of diversified choices. Small and medium-sized enterprise relative to the big enterprise itself has some disadvantages: small size, less assets, liabilities ability is limited, lack of good credit, credit line co., LTD., are susceptible to the influence of operating environment, variables, such as risk, caused the enterprise anti-risk ability is weak, the development of easy to hit, it is difficult to based on the original main business has a better development. So for small and medium enterprises, the diversification is important, but also wants to see your choice of business activities can bring benefit for you. Choose diversification strategy, small and medium-sized enterprises want to succeed must first eyes inward, to oneself have a clear understanding, to know what they lack. Such as the project itself does not have development potential, serious deficiency in the operation and management, capital waste, poor sales channels, etc., if the enterprise did not recognize these problems, even if he also is very difficult to solve the problem of development through diversification. At the same time, also want to see the core competitiveness of the enterprise itself or advantage, and the correlation of choice diversification, these are the key to choose or not.3 Summary of diversification3.1 DiversificationDiversification, also known as diversification or diversification management, refers to the enterprises in a number of related or unrelated industries at the same time, a number of different business strategies. Diversification as the securities portfolio theory, the theoretical basis of the portfolio can consist of a variety of securities, from the investor's point of view, the most important is not the returns and risk of individual securities, but the returns and risk of investment portfolio. Investors through differentsecurities holdings scatter risk implicit in the individual securities, the risk is called diversifiable risk, and it is the risk of special events caused by the company, but also has risk. It is by the war, such as inflation and recession of comprehensive factors, which affect the company.Securities portfolio theory has proved that composed of several kinds of stock portfolio, its revenue is the weighted average of the stock, but the risk is lower than the weighted average, and the portfolio will reduce the investment risk. Portfolio's ultimate goal is to improve the yield, scattered or weaken the investment risk, to really improve the level of portfolio returns. Securities portfolio theory application in the enterprise production and business operation activities is called diversification, according to the securities group theory; the enterprise will be in the same period to market extension of different industries, different products, hope to do long attack, a comprehensive victory. But here to make it clear that the business risk is the management risk and financial risk, rather than the securities portfolio of the system and non-system risk. Management risk refers to the enterprise profit changes caused by the reasons for the risks, the influencing factors of every enterprise management risk is not exactly the same; generally have a product price, product demand, product cost, fixed cost and price adjustment ability, etc. Financial risk refers to the change of debt ratio of total capital risk, namely refers to debt financing to investors on the risks of income level, factors affecting the profits and liabilities of the cost of capital and equity ratio, etc.3.2 Enterprise diversification and core competitivenessThe motivation of enterprise diversification is a risk dispersedly, enter the new industry is faced with new risks, however, sometimes due to not adapt to the new requirements at a competitive disadvantage. Into industry with relatively high capital requirements than into a bigger risk of low capital requirements of industry; Into the problem of high rate of product updates is lower than from entering the product update rate of industry risk. So for effective industry analysis and industry choice also is helpful for enterprises to evade the risk of diversification.Diversity means that companies will move into new areas, because of the newinformation in the field of master, incomplete and lack of corresponding expertise to bear than in their own familiar with the main business areas of higher risk, combined with the enterprise can't be in the new field rapidly to reap rewards to balance the high risk, so if you want to succeed in new business areas and based, must have a main business provide stable funding and accumulated in main business on the basis of the full development of diversification of necessary industry which the enterprise exclusive management and general management skills. Enterprises should first focus on the enterprise to develop into industry with high visibility, with the core of the respect such as technology and marketing advantages, in the "market leader" status, fully enjoy the economic interests of the main business scale of enterprises, for the enterprise to the development of other industry gathered enough strength. If the main business, companies are not only the lack of adequate resources to build the advantage in the field of new, even can make original business areas are involved and direct threat to the enterprise survival.Enterprise core competitive ability is the enterprise formed for a long period of time, contain in the essence of enterprise, enterprises unique, support the enterprise competitive advantage, and make the enterprise internal competitive environment for a long time can make active core competencies. It transcends the specific products and business units, to the enterprise competition gives a new meaning, that is not a simple enterprise resources and the strength of competition, but how to scheduling, allocating resources, greater competition to be effective. Focus on core competitiveness than confined to specific products and business unit strategy, which can more accurately reflect the enterprise long-term development objective need.Diversification will greatly influence the enterprise's core competitiveness, if the diversification strategy is successful, will greatly improve enterprise's core competitive ability, help enterprise to maintain its competitive advantage: if diversification strategy fails, not only conducive to promotion enterprise's core competitiveness, may make the original core competitiveness drops instead, or even lose their competitive advantage. Diversified management can continue to find and improve the enterprise's core competition force and core competitive power should beunderstood as a dynamic concept. Such as scientific and technological progress, industrial structure upgrading, product life cycle and the consumption habits can lead to companies such as the change of the original core technology and core products ability of recession. So enterprises also need to continuous innovation, diversified road, constantly find and improve the core competitiveness of the enterprise. The core competitiveness of ductile characteristics demand diversification to support, only prominent main business, strengthen the core business, formed its own unique advantages, in establishing the core competence on the basis of surrounding its implement diversification, to more efficient use of existing advantages, and ultimately achieve the success of diversification.4 Related diversification and unrelated diversificationCorrelation diversity refers to the enterprise to expand business activities to the original product, the market had a higher correlation industry, through combination between internal business units and sharing common resources, for the transplantation of core competence, thus reducing the production cost of enterprises, or enterprise related business department have relative to the competition of differentiation advantage. High correlation can make the enterprise in the field of a business to accumulate the expansion of the core competence or competitive advantage is more easily to the related business areas, so as to expand the scope of the enterprise the competitive advantage and strength, to improve the competitive advantage of enterprises on the whole. The correlation diversification is to point to in the process of implementing diversification, from industry; now entering has nothing to do with the products and markets now products and markets. It mainly has two forms: financial type, this kind of business to its various subsidiaries engaged in production and business operation activities of has nothing to do with each other to provide funds, perform strategic planning functions, but does not participate in strategic management decisions, and ultimately financial risk; Managed, such companies are not only undertake the financial and control function, but also to all economic entities responsible for the management decision-making and provide management consulting, staff training and other services. Either type, they have a common feature andcorrelation between the biggest differences is to focus on the financial management and capital appreciation value.译文中小型企业多元化经营问题研究Gronum S摘要企业多元化经营成功基于正确的经营策略组合，具体多元化策略关系到企业集团经营命运。
企业信息化建设外文翻译文献
企业信息化建设外文翻译文献(文档含中英文对照即英文原文和中文翻译)原文：Analysis on the informatization construction of small and medium-sized enterprisesWorsley Susan【Abstract】:with the rapid development of information technology, the domestic,small and medium-sized enterprise informatization construction has entered a new stage ofdeve1opment, small and medium-sized enterprise informatization has become the small and medium enterprises out of its own advantage, improve competitive,advantage to enhance competition ability and development ability is an important choice. This paper analyzes the important role of informatization in small and medium-sized enterprises, summarizes the main problems in information system construction, and puts forwardthe countermeasures to solve the problem.IntroductionA l ong w ith the information technique change rapid l y deve l opme n t, eco n omic g lo ba l iz a ti o n a nd th e knowle dg e e co n o m y r ap id de vel opmen t,mar ket c o m pe titi o n b e co m ing i nc r easi n gly fi e rc e, man y s m all a nd m e d i um en t e rp ri se s q u i cke n th e informatiza t io n co n s tr uc t ion, ente rp rise i nformat i zation leve l direc tl y affects the com p e t itiveness o f ente rp rises. Enter p rise info r mat i zation i s t o show the en t erpr i se i s in p r o d uct i on, ci r c u lation and service and o th er busi n ess ac ti vities,th e use o f mo d ern information techno1ogy, t hrough adva n ced com p uter n etwork t echno l ogy to i n teg r ate the ex i sting p ro du ctio n, management, design,man uf ac tu ri n g a nd other secto r s, ente rp r i ses r eal i ze the automa t io n o f the p roduct i on p rocess, management o f the network, intell i ge n ce of d ecision-making a nd bu siness ope r at i o n o f the elec tr onic, so as t o improve th e econo m ic ef f ic i ency of e n ter p rises and th e co m pet i t i veness ofente rp r i ses i n the p r ocess.1.Strengthening the informatization construction of small and medium-sizedenterprises the important role1.1contribute to the technical progress of the enterpriseInformation tech n o l ogy promotes the sma ll and medium-sized enterprise technology innovation. Be helpful for technical innovation in enterprises of interstitial diffusio n.1.2contributes to improve the adaptability of enterprisesWith the h elp of info r mation t ech n ology and network, the en t erpr i se can time l y access to ma rk e t i n forma t ion, t o ex p and th e sco p e of the ma rk e t, be he lp ful for fac t o r o f p r oduct i on opt i mize con fi gu r at i on, ma k e th e ente rp rise adap t t o vary fr om m i n u te to min u te market e n vironme nt, enhance th e e n ter pri se ag ilit y.1.3to help improve the management efficiency of enterprisesIn f orma t ion management autom a tion, i nte ll igent ca n redu c e the cos t of po li cy, imp r ove th e ef fi ciency o f d e ci sio n ma ki ng.2.the current small and medium-sized enterprise informatization to build theproblem of existence2.1misunderstandingsAlthough many medium and small enterprises have different levels to carry out the informatization construction,but most are not on what is enterprise informatization, how to carry out informatization to have a thorough understanding.Many managers think that informatization construction is the enterprise business process" original copy", use the computer instead of manual operation, the traditiona1 habits and standard on the system and using the process of evaluation, and accordingly put forward to modify an opinion.2.2insufficient capital investmentEnterprise informatization is a n eed fo r lo n g-te r m deve l opme nt of investme nt p r ojec t, n o t on l y in the i ni t i a l stage w i1l cos t a lo t o f money t o buy ha rd ware and m a t chi n g software reso ur ce, in the la tt er par t of t he t ra i n i ng of person n el t ec hni cal f o ll ow-up sys t em up g r a d e a n d mai nt e n ance aspec t is t o i n ves t e n or m ous ca pi tal.2.3composite talent shortageSmall and medium-sized enterprises have already know IT technology and understand the business processes and complex business management backbone little talent which to a large extent restricts the small and medium-sized enterprise informatization construction quality and speed.2.4Management supporting backwardEnterprise information to promote information technology plays its role in management must with the advanced management means and methods to combine, melting into the modern management idea and method.2.5Problems in the external environment1)Government support is not enough, the lack of scientific guidance. Governmentsupport for small and medium sized enterprise informatization construction is not enough, insufficient guidance, mainly reflected in the following two aspects: first, large enterprises is present at all levels of Government Informatization Transformation of special funds focus on the funding, and the informatization construction of small and medium sized enterprises lack of attention; the, government departments themselves in the process of information did not take the lead, such as lack of the information-based degree of the industrial and commercial bureau, tax bureau, making every month the company but also to the Inland Revenue Department ranked team for a long time to make statements and so on, which in a certain extent, affected the enthusiasm of the informatization construction of small and medium sized enterprises.2)The relevant laws and regulations are not perfect. At present our country in theinformation construction of enterprises is still not unified planning and standards, the corresponding laws and regulations are not perfect, the informatization construction of the regional industry basically in a state of fragmentation. For the network economic crimes, China is also lack of effective technical means and legal sanctions basis, so the first use of information technology companies to pay the price is relatively large. So many small and medium enterprises in the face of dazzling computer hardware and software market and numerous information systems development failures phenomenon, many confused, indecisive.3)Services Limited, the environment is poor. Compared with foreign countries, thedevelopment of China's software industry is lagging behind. On the market a lot of enterprise information solutions are provided by foreign large software companies, such as SAP, the United States, the United States, and so on.However, these programs are very expensive, small and medium enterprises can not afford to buy. Although there are a lot of Domestic Company for small and medium enterprises to provide the so-called tailored management software products, the price is not expensive, but the software can not meet the actual needs of small and medium enterprises, service has not kept up with. In addition, the small and medium enterprises in the construction of information technology has expertise in consulting company, the construction of information technology is not enough, leading to the project quality can not be guaranteed. Electronic payment, information security, social credit system and other aspects of the existing problems that the enterprise believes that now is not the best time to carry out information.3.Accelerating the information construction of small and medium-sizedenterprises measures3.1Enterprise1)Correct understanding of informationThe rapid development in information technology today economic globalization pace accelerate, make enterprise information construction becomes the trend of the times to be a trend which cannot be rmation process, which is to integratethe various resources within the enterprise through the computer network technology, optimize the management process, and then improve the process of economic efficiency and competitiveness of enterprises. Enterprise information is not equal to the simple computer, it is a complex process. Only business process reengineering, so that information technology into the enterprise's financial, sales, planning, production, procurement and other business processes, or else simply do not talk about what the enterprise information.2)Accelerate composite information talentsEnterprises should establish corresponding mechanism cultivate and maintain a technology to improve the team all staff and managers in the management of information technology knowledge and theory level.Talents are the most valuable resources for enterprises. In order to promote the development of information technology, small and medium enterprises must do a good job in both hands. On the one hand, enterprises must formulate human resource strategy, adopt various methods and means to recruit and introduce talents for enterprises, especially the advanced technology. On the other hand, enterprises should carry out more training activities within the enterprise, through technical exchanges and cooperation and other ways to cultivate a large number of professional knowledge, with practical ability of information technology personnel, improve the comprehensive ability of the enterprise to improve the normal operation of enterprise information.3)Take the key breakthrough of phased implementationEnterprise information is a step is not possible nor practical, should take steps to implement, key breakthrough system construction mode, can be divided into several different stages to implement it step by step. As small and medium-sized enterprises, by their own limitations, can input information construction funds will not too much.4)Plays by society and government supportOur country small and medium-sized enterprise information is still in its infancy, is inseparable from the government’s guidance and social support.Small and medium enterprise informationization is a revolution ,is a complex and arduous systemproject ,involving all aspects of the business small and medium-sized enterprise informatization level is directly related to the level of the whole national informatization level. Small and medium-sized enterprises want to survive and develop, infromatization construction to be imperative informatization construction of small and medium-sized enterprises to obtain the competitive advantage will become the inevitable choice.5)To make the overall planning of enterprise informationEnterprise information planning, also known as enterprise IT planning, it is the guidance of enterprise development strategy, diagnosis and analysis of enterprise management status, optimize the business process, and put forward the enterprise information system architecture, determine the logic relationship between each part of the information system. In the preparation of enterprise information construction, the research on the status quo and future development of enterprises should be made, including a series of complete planning including enterprise information network, technical route, the choice of software, implementation and consulting team, information realization steps and so on.3.2government and social aspects1)To strengthen the policy support to the informatization construction of small andmedium sized enterprises.To give full play to the role of the national enterprise information work leading group and local business information work leading group, all levels of government information technology to reform the special funds also have a certain tilt, adhere to the policy of the government to promote, market guidance, business entities, industry breakthrough, regional expansion, and strengthen enterprise information engineering support, and provide more effective macro guidance, organization and policy support.2)To create a good legal environment. Governments at all levels should developinformation management regulations as soon as possible,Strengthen the management of information resources. In order to solve theproblem of security and electronic contract authentication of online transactions and settlement, online contract law should be introduced as soon as possible to enhance the security of online transactions. To strengthen the laws and regulations on the fight against Internet crimes and to strengthen the protection of intellectual property rights. At the same time, we should further improve the information security monitoring system, establish an effective mechanism for information security and emergency handling mechanism, in the focus on the protection of basic network and important system security based on comprehensive information security protection.3)To strengthen the information guidance, play the role of the third party resourcesand platform.Small and medium enterprise information is still in the enlightenment, need to actively cooperate with the full range of positive guidance. Government to play the role of policy guidance to play the role of enterprise information, the media should play an active role in promoting and promoting the role of. At the same time, we should give full play to the role of the third party resources and platform. If the enterprise from the construction of network platform, run the server group, support a team to start, really need a high input. But in fact, they can outsource these operations, the business can only focus on the core business process. The use of third party platform to establish supply management system, often can achieve the goal of low cost, high efficiency, dynamic, very worthy of small and medium enterprises for reference.4.ConclusionIn recent years, the Chinese government has strengthened the guidance andpromotion of the small and medium-sized enterprise information, and hasachieved some results. But from the level of development of informationtechnology and Chinese enterprises to participate in the global competition point of view, is still a long way to go. The government should continue to increasesupport for small and medium-sized enterprises, accelerate the construction of information infrastructure and public information resources, accelerate theconstruction of small and medium enterprise information service team, andactively carry out e-government, so as to mobilize and encourage theimplementation of information technology in small and medium enterprises.译文：中小企业信息化建设分析沃斯利-苏珊【摘要】:随着信息技术的飞速发展，国内、中小企业信息化建设进入了新的发展阶段，中小企业信息化已成为中小企业自身优势，提高竞争优势，增强竞争力和发展能力是一个重要的选择。
企业绩效评估外文文献翻译2009年译文3000多字
文献出处：Sellers R, Nicolau J L. Assessing performance in services: the travel agency industry [J]. The Service Industries Journal, 2009, 29(5): 653-667.（声明：本译文归百度文库所有，完整译文请到百度文库。
）原文The Assessing performance of Enterprise: The Case of travel agencyindustrySellers；NicolauAbstractThe aim of this article is to compare different approaches to the evaluation of economic performance in tourism. For the first time in tourism, this article simultaneously applies traditional productivity measures as well as parametric and non-parametric techniques to estimate efficiency and compares the results obtained. The empirical application is carried out on a sample of 567 travel agencies operating in Spain in 2004. The results reveal important differences depending on the methodology employed. Overall, none of the methodologies can be said to be better than the rest. These results highlight the importance of considering different approaches when evaluating performance in tourism.Keywords: firm performance; profitability; productivity; efficiency; travel agenciesIntroductionThe assessment of performance is a critical component of the management process in any type of organisation. Business performance is recognised as a multi-dimensional construct, as it covers diverse purposes and types of organisations/levels (Lewin & Minton, 1986). The single output to input ratios, such as return on investment (ROI) andreturn on sales (ROS) may be used as indices to characterise financial performance. However, conventional referents of performance, whether they are measures of profitability, such as ROI, or productivity, are unsatisfactory discriminants of ‘excellence’(Chakravarthy,1986), as a company's performance is a complex phenomenon requiring more than a single criterion to characterise it (Zhu, 2000).Furthermore, growing competitiveness and the globalisation of markets in recent years have given rise to an economic environment where it is becoming increasingly difficult for companies to survive. In this context, efficiency and productivity have become important issues for managers, both in the manufacturing and service sectors, as the analyses of these can be useful to evaluate firm performance. However, although the service sector's size and importance has grown in the past 20 years, productivity have not grown as fast in the service sector as in the manufacturing sector (Van Biema & Greenwald, 1997).Particularly, this article analyses the tourism sector, given the importance that tourism has in the service industry. In the tourism sector, travel agencies are of course mindful of the need to manage the productivity and the efficiency of their business. However, the larger publicly quoted travel agencies tend to avoid aggregate economic approaches to the measurement of productivity in favor of firm level financial or operating measures that are meaningful to investors and stakeholders. While smaller and unquoted travel agencies have fewer stakeholders to convince, they similarly rely upon a relatively common set of operating and performance ratios (Reynolds, Howard, Dragun, Rosewell, & Ormerod,2005).This article reviews some of the methods proposed to estimate economic performance in tourism. The methodology applied is based on traditional profitability and productivity measures as well as parametricand non-parametric techniques to evaluate efficiency. The empirical application is carried out on a sample of 567 travel agencies operating in the Spanish tourist distribution sector in 2004.The remainder of the article is organised as follows. The second section reviews the previous literature in this field. The third describes the methodology and sample used. In the fourth section, the results obtained are shown. Finally, the conclusions of the study, the limitations of the paper and future research possibilities are presented in the fifth section.Literature reviewTo evaluate performance in tourism, several approaches have been proposed. Among these proposals, productivity and efficiency analyses have become very important in recent years. However, although the terms productivity and efficiency have been used interchangeably, this is unfortunate because they are not exactly the same thing. The most common interpretation in marketing and economics is expressed by Bucklin (1978) and Ingene (1982), who state that: ‘The ratio of total productivity is the quotient of all outputs to all inputs. The ratio of partial productivity is the quotient of all outputs to a single input’. In this sense, productivity indexes are calculated by inserting numbers into predetermined formulas or ratios and do not take into account the performance of other retail outlets. As an alternative, relative efficiency is a new approach to the measurement of retail productivity, which focuses on an outlet relative to the best performers rather than the average performers as with the traditional absolute measures.Studies of tourism efficiency analysis can be classified on the method employed. Most of them, use the data envelopment analysis (DEA) non-parametric method (Anderson, Fok, & Scott, 2000; Anderson, Lewis, & Parker, 1999a; Barros, 2005a, 2005b; Bell & Morey, 1995; Chiang, Tsai,& Wang,2004; Hwang & Chang, 2003; Morey & Dittman, 1995; Reynolds, 2003).A few of them are based on parametric techniques (Anderson et al., 1999a; Anderson, Fish, Xia, & Michello, 1999b; Barros, 2004; Barros & Matías, 2006; Coelli, Perelman, & Romano, 1999; Weng & Wang, 2006). Regarding the function utilised, studies rely on both Translog function (e.g. Anderson et al., 1999b; Weng & Wang, 2006) and Cobb–Douglas function (e.g. Barros, 2004; Barros & Matias, 2006).It is important to note that, in spite of the important role travel agencies play in marketing tourism products, most of efficiency analyses in tourism focus on the hotel industry (in particular, from the USA, Portugal and Taiwan). These studies use microeconomic data and consider lodging establishments of one hotel chain by employing multiple inputs and outputs. Also, they mostly apply a cross-section sample from 1 year, while studies that use samples from several years estimate productivity through Malmquist productivity index based on the non-parametric DEA technique (Barros, 2005a; Barros & Alves, 2004; Hwang & Chang, 2003), or through a parametric frontier that takes into account the possible technical change by introducing a time variable (Barros, 2004; Coelli et al., 1999). Finally, there exists a great variety of variables used in tourism efficiency analysis due to the availability of information on travelagents' inputs and outputs. MethodologyThe methodology employed to reach the goal of this article is divided into three stages.In the first stage, profitability and productivity indexes are estimated. To estimate profitability, traditional indexes such as returns on capital employed (ROCE), returns on assets (ROA) and returns on investment (ROI) are employed. Furthermore, two specific ratios employed to estimate the productivity in travelagencies are computed (i.e. salesper employee and sales per outlet).In the second stage of the methodology, both parametric and non-parametric models are employed to estimate efficiency. The basic difference between them is that the parametric models specify a functional relationship between the inputs employed and the outputs obtained, whereas in the non-parametric models no functional relationship is considered. Gong and Sickles (1992) show that neither technique uniformly dominates the other. First, a stochastic frontier production function is estimated. In this parametric model, a production function is specified, which defines output as a function of a given set of inputs. The stochastic element of this model allows some observations to lie above the production function, and accounts for measurement error and other random factors (Coelli, Prasada, & Battese,1998).ResultsIn this section, profitability and productivity indexes as well as efficiency estimates are computed.As can be seen, for the sample analysed, the mean profitability ratios are: ROA = 4.08%, ROCE = 18.722% and ROI = 11.567%. Regarding the productivity indexes, the results show that the average amount sold per employee in thousands of euros is 248.361; whereas the average amount sold per outlet is 486,827€.It also shows the mean efficiency estimates of the firms analysed using both parametric and non-parametric techniques. The estimated mean efficiency with the stochastic parametric frontier is 0.703, which indicates that there is considerable inefficiency in the Spanish tourist distribution sector. This result implies that, on average, the firms considered could have obtained 29.7% more output using the same resources. With the aim of examining the nature of the existing returns to scale. Additionally, the constant returns to scale (CRS) and VRS output-orientedDEA frontiers are estimated for the same number of retailers and the same output and input variables as for the stochastic production frontier. The mean technical efficiencies obtained for the VRS and CRS DEA frontiers are 0.548 and 0.633, respectively. Thus, the DEA analysis also reveals substantial productive inefficiency in the Spanish retail system. The mean SE for the sample analysed is 0.866. This result suggests that most of the deviation from the efficiency frontier is due to poor use of inputs and, to a lesser extent, to companies not operating at optimum size. Under the VRS model, 44 of the 567 firms analysed are fully efficient, while in terms of the CRS model 31 firms are fully efficient.Conclusions and implications for managementSeveral approaches can be found in the literature for measuring economic performance in the tourism industry. In this article, some of the most relevant approaches proposed are compared and employed to analyze the performance of the Spanish travel agency sector.While some of them allow the inclusion of multi-output performance measures, others are restricted to single outputs. Overall, none of the methodologies can be said to be better than the rest. The most appropriate methodology depends on the characteristics of the production process and the aim and scope of the analysis.In general, the application of these techniques has important implications in tourism. First of all, performance analysis is useful to the management of the retailers themselves (Sinigaglia et al., 1995). At a horizontal level, the measurement of productivity is important in the strategic management of companies in the sector, as it facilitates the realization of strategic benchmarking analysis. Basically, the process of benchmarking requires the measurement of the difference between the current performance level of an organization and the best practically possible level, in order to subsequently identify the underlying causesof each difference, the most important of which are management style, organizational structure and product quality, among others (Camp, 1989).Furthermore, the analysis of the efficiency of travel agencies also favors the management of service producers (Sinigaglia et al., 1995), as it allows them to identify intermediaries that efficiently use their resources to bring their products to the market. In this sense, efficiency becomes an orientation criterion for the choice of vertical relationships in the distribution channel (Holloway & Robinson, 1995). Traditionally, the criteria for the choice of distributors have been economic, in terms of the costs and incomes of each option; and strategic, considering market coverage, flexibility of adaptation to environmental changes or control over the actions of the intermediary. Along with these aspects, we should consider the efficiency with which intermediaries operate (Bultez & Parsons, 1998), given that it determines, to some extent, the capacity of the intermediary to comply with its primary function of serving the market.This article is not without limitations. Given the fact that we only analyze one of the players in the distribution channel, the generalization of the conclusions of the study to the whole sector should be made with caution. Therefore, the scope of the results obtained in this study should only be considered at the level of the retail format analyzed.Finally, future research lines should be directed towards considering other aspects such as the quality of the services provided, customer satisfaction or the interaction with the external environment, which are of great importance when evaluating firm performance.译文企业绩效评估：以旅行社为例塞勒斯；里卡多; 尼古拉摘要本文的研究目的是为了比较旅游社绩效的不同评估方法。
组织结构和企业文化外文文献翻译中英文2019-2020
组织结构和企业文化外文翻译中英文2019-2020英文Watercooler chat, organizational structure and corporate cultureJonathan Newton, Andrew Wait, Simon AngusAbstractModeling firms as networks of employees, occasional collaborative decision making around the office watercooler changes long run employee behavior (corporate culture). The culture that emerges in a given team of employees depends on team size and on how the team is connected to the wider firm. The implications of the model for organizational structure are explored and related to trends in the design of hierarchies.Keywords: Collaboration, Teams, Hierarchies, Delayering, Networks, EvolutionApple is a very disciplined company, and we have great processes. But that's not what it's about. Process makes you more efficient. But innovation comes from people meeting up in the hallways or calling each other at 10.30 at night with a new idea... –Steve Jobs, founder of Apple Inc.IntroductionPeople talk, share ideas, and collaborate when it is mutually advantageous to do so. Workers bring their collaborative nature with themto the workplace and to their dealings with their colleagues, with whom they interact on shopfloors, in meetings, on production lines and during coffee and lunch breaks. In this paper we consider collaborative decision making in the social environment of the workplace and, using a simple model of adaptive decision making, show that this can have dramatic and far reaching effects on corporate culture and the optimal internal structure of organizations.Our model takes the well documented fact that humans are particularly good at mutually beneficial collaboration (Tomasello, 2014), and incorporates this fact into a noisy variant (Young, 1998) of the best response dynamic that has been the bread and butter of economic modeling since Cournot (1838). We model firms as networks of employees, each of whom can choose a ‘safe’ action or a ‘risky’ action. The risky action represents innovative, even speculative, behavior within the firm. An employee will only find it in his interest to take the risky action if enough of his neighbors in the network do likewise. Within firms, employees are divided into teams. A team is a group of employees who interact together, although they may also interact with others outside of the team. The team represents an employee's work group, department, or even a corporate board or senior management committee.The ability of employees to engage in collaborative action choice is modeled by the idea of a watercooler, around which small groups ofemployees within a team can chat and form collaborative intentions. If there are no watercoolers, so that employees cannot share intentions, the model reduces to the canonical model of Young, for which the action profile in which every player chooses the safe action is always a long run equilibrium (Peski, 2010). This result no longer holds when small groups of players can occasionally meet at the watercooler to form shared intentions, coordinating their action choice to their mutual benefit. Instead, by incorporating this basic facet of human nature into the model, we obtain a diversity of behavior, dependent on network topology.We find that in order for members of a given team to play the risky action in long run equilibrium, some conditions must be satisfied. (i) Firstly, the team must not be too large. The larger a team is, the less likely that a fixed amount of collaborative decision making around the watercooler will have an impact on long run behavior. (ii) Secondly, sufficient numbers of employees must be able to coordinate their strategic choice at the watercooler; that is, communication within the team must be strong enough to generate enough collaboration to overcome the systemic bias in favor of the safe action. (iii) Thirdly, the team must not be so small that the influence of its members' external connections can cause them to play the safe action, or, if the team is indeed that small, then all members' connections outside of the team must be to teams that play the risky action. In other words, the external influence from those outside of theteam who play it safe must be limited. These conditions provide guidance for organizational design: they can be used to promote or prevent different behaviors in different parts of an organization. Section 5 provides examples related to delayering and job rotation.Each of these conditions helps to explain empirical facts. Condition (i) provides an explanation for why companies seeking to promote innovation create organizational structures based around small teams (Cook, 2012; Stross, 1996). Condition (ii) helps explain the efforts that firms take to increase spontaneous interaction and facilitate informal communication between workers; that is, to create larger watercoolers (Evans, 2015). Condition (iii) helps explain why organizations seek to foster independence within teams and even isolate research units from other parts of the organization (Sloan, 1964).Related literatureThis paper contributes to several strands of literature. The practical contribution is to the literature on the importance of the workplace social environment – the nature and patterns of interaction between workers in a firm (see, for example Bandiera et al., 2005; Gibbons and Henderson, 2013; Kandel and Lazear, 1992). We demonstrate how the facilitation of collective agency by the workplace social environment can have a significant effect on corporate culture. Like Kreps (1990)and Hermalin (2001), we model corporate culture as an equilibrium outcome played in acoordination game. To do this we turn to the literature on adaptive decision making and evolution, which allows us to develop a simple explanation of some aspects of corporate culture, providing an alternative, even complementary, theory to the shared beliefs model of Van Den Steen (2010). Evolutionary models often focus on long run equilibria. This is similar to how the relational-contracting literature adapts long run folk theorems to study firms (Baker et al., 1999; Levin, 2003; Li et al., 2017), the difference being that evolutionary models impose very low rationality requirements on agents. Such low rationality models have had success at explaining laboratory data (Chong et al., 2006) as well as empirical phenomena as diverse as crop-sharing norms (Young and Burke, 2001) and the wearing of the Islamic veil (Carvalho, 2013). The current paper shows how the incorporation of collective agency into such models can lead to even richer empirical predictions whilst retaining the simplicity and elegance of evolutionary methodology.The incorporation of collective agency into perturbed evolutionary dynamics is a relatively new and rapidly growing literature (Newton, 2012a, Newton, 2012b; Newton and Angus, 2015; Sawa, 2014; Serrano and V olij, 2008), although considerable work has been done in the context of matching, where pairwise deviations represent intentional behavior by coalitions of size two (Jackson and Watts, 2002; Klaus et al., 2010; Klaus and Newton, 2016; Nax and Pradelski, 2014; Newton and Sawa, 2015).The proclivity of humans to engage in collective agency is well documented and recent research in developmental psychology has shown that the urge to collaborate is a primal one, manifesting itself from ages as young as 14 months (Tomasello, 2014; Tomasello et al., 2005; Tomasello and Rakoczy, 2003). Recent theoretical work has shown that the ability to act as a plural agent will evolve in a wide variety of situations (Angus and Newton, 2015; Newton, 2017; Rusch, 2019). The authors of the current paper believe that the evidence in favor of the incorporation of collective agency into models of human behavior is overwhelming. Furthermore, adaptive/evolutionary frameworks are ideal for this as, in contrast to static analyses, they explicitly model behavior both in and out of equilibrium.Finally, we note that work on collective agency in evolutionary dynamics builds on a broader literature on coalitional behavior in game-theoretic models. The concept of joint optimization underpins cooperative game theory (see Peleg and Sudholter, 2003, for a survey) and also motivates a small but established literature at the intersection of noncooperative and cooperative game theory (see, for example Ambrus, 2009; Aumann, 1959; Bernheim et al., 1987; Konishi and Ray, 2003). However, despite the noted limitations of methodological individualism in economics (Arrow, 1994), the use of coalitional concepts in economics has not attained the same level of popularity as, for example, the use of the concept of beliefs, except insofar as the concepts of the household andthe firm assume a sharing of intentions on the part of the individuals within those structures. The contrast is interesting, as developmental studies of children indicate that they collaborate at earlier ages than they can understand beliefs. One of the goals of the current paper is to show how a weakening of methodological individualism can lead to simple and striking economic predictions that flow from some of the deepest currents of human nature.Firm structure and designSo coalitional behavior can lead to heterogeneous choices by teams within a firm depending on their size. This effect is not necessarily monotonic. Large teams play the safe action, medium-size teams the risky action. In the absence of neighbors, small teams can easily solve the coordination problem and play the risky action, but the presence of neighbors playing safe is enough incentive for very small teams to choose the safe action.By exploiting the internal and external pressures that drive these results, a firm owner or manager can manipulate the structure of the firm to achieve desired outcomes. If the manager would like the safe action to be taken by a small workgroup, she will ensure it has strong links to a division that will definitely be playing the safe action – typically a large department. On the other hand, if the manager would like a team to play the risky action – this group could be the firm's research group – this teamshould be small and either have limited links to the rest of the firm, or only link to other teams that play the risky action.Entrepreneurs do indeed realize the potential cost of too much communication. As Slone (2013) records, the founder of , Jeff Bezos, has suggested“We should be trying to figure out a way for teams to communicate less with each other, not more”.An example of this maxim being put into practice is the Palo Alto Research Center (PARC), established by Xerox to create the innovations of the future. The PARC was deliberately geographically isolated from Xerox's headquarters and existing research laboratory in New York. Given its intended role, it was important that the PARC was separated from the main bureaucratic processes and culture of Xerox, which was conservative and focused on its traditional copier business (Regani, 2005).Example: delayeringThere has been a trend in recent decades for organizations to shorten the lengths of their hierarchies. Moreover, many of these firms have also increased the span of control of the senior management group; there has been a notable increase in the number of individuals who directly report to the CEO. While there can be other drivers for such changes – Guadalupe and Wulf (2010) emphasize the impact of product-marketcompetition from internationalization – here we use Theorem 2, Theorem 3 to look at a possible relationship between watercooler chat and delayering.The elimination of Team C does not affect Team E, which is large enough that its decision to play the risky action cannot be outweighed by external influence. However, Team F is now in direct contact with Head Office, which plays the safe action. It follows from the third statement of Theorem 3 that all employees in Team F will also now play the safe action. The external contact here is crucial as it allows the senior manager to switch the behavior of a small unit.The analysis of this section shows how delayering can create opportunities for a principal to exercise her influence by creating different sized teams in her organization and linking them to create the right balance between external and internal pressures. In this way, different behavior can be generated in separate parts of an organization, whenever this is a required component of the organization's strategy.Example: job rotationFirms might choose to rotate workers through tasks for a variety of reasons. Here we show that rotation can act as a mechanism to allow the culture of one part of an organization to contage another part of the organization. Specifically, we show how even relatively short spans of time spent working in a small team can shape an employee's behavior.When rotated back to a larger team, the employee will, for a while, retain the behavior to which he became accustomed in the small team. The periodic arrival of such employees is enough to change the long run culture of the large team from safe to risky.Now, from any state, the state X=N can be reached without random shocks. To see this, consider that the following sequence of events will occur with positive probability. First, all current members of the small team meet at the small team's watercooler, where they will agree to play the risky action. Second, the members of the small team switch places, one by one, with members of the large team. This gives at least four members of the large team who are now playing the risky action. Third, the other four members of the large team meet at the large team's watercooler and agree to switch to the risky action. They are happy to do this as the remaining four members of the team are already playing the risky action. Finally, the new members of the small team all meet at the small team's watercooler and switch to the risky action. We have reached the state X=N. All employees are playing the risky action.Concluding commentsWhile the boundaries of a firm are defined by its physical assets (Hart and Moore, 1990), social interactions between workers characterize the way things get done in an organization. Workers idly sharing scuttlebutt around the watercooler might seem like the bane of anemployer's life, but these informal interactions could engender collective actions that enhance firm productivity. This paper has examined how a manager can tinker with an organization's structure and the physical work environment to harness workers' informal interactions for the firm's advantage.Although the direct application considered in this paper is the design of a firm, it is clear that adaptive/evolutionary models that incorporate some degree of collective agency should also be applicable to other problems in applied economics. In particular, the implications of collective agency may be of particular importance whenever formal structures in an organization can facilitate informal interactions. This is true for academic conferences, where informal interactions are typically of more import than organized presentations, and also for diplomacy, where formal meetings are accompanied by informal, less structured, discussions in which parties are often more able to find common ground and create shared intentions.中文饮水机旁聊天，组织结构和企业文化乔纳森·牛顿，安德鲁·怀特，西蒙·安格斯摘要将公司建模为员工网络，办公室里的偶尔协作决策会改变长期的员工行为（企业文化）。
统计学论文中英文对照资料外文翻译文献
中英文对照资料外文翻译文献Policies for Development of Iron and Steel IndustryThe iron and steel industry is an important basic industry of the national economy, a supporting industry for realizing the industrialization and an intensive industry in technologies, capital, resources and energy, and its development requires a comprehensive balancing of all kinds of external conditions. China is a big developing country with a comparatively big demand of iron and steel in the economic development for a long time to go. China's production capacity of iron and steel has ranked the first place in the world for many years. However, there is a large gap in terms of the technological level and material consumption of the iron and steel industry compared with the international advanced level, so the focus of development for the future shall be put on technical upgrading and structural adjustment. In order to enhance the whole technical level of the iron and steel industry, promote the structural adjustment, improve the industrial layout, develop a recycling economy, lower the consumption of materials and energy, pay attention to the environmental protection, raise the comprehensive competitive capacity of enterprises, realize the industrial upgrading, and develop the iron and steel industry into an industry with international competitive capacity that may basically satisfy the demand of the national economy and social development in terms of quantity, quality and varieties, we have formulated the policies for development of the iron and steel industry according to the relevant laws and regulations and the domestic and internationalsituations that the iron and steel industry faces so as to guide the sound development of the iron and steel industry.Chapter I Aim of the PolicyAccording to the requirement of our country's economic and social development and the situation of resources, energy and environmental protection, the production capacity of iron and steel shall maintain at a reasonable scale, which may be specifically resolved in the relevant planning. The comprehensive competitive capacity of iron and steel industry may reach to the international advanced level so that China may become a large country in iron and steel production and a great power country in world-wide competitive.By the year 2010, through the means of structural adjustment of products, the proportion of good iron and steel products shall be elevated considerably, the majority of products shall be basically satisfied the development requirements of most industries in the national economy such as construction, machinery, chemical industry, auto-mobiles, household appliances, vessels, traffic, railway, military industry and new industries.We may elevate the industrial concentration by means of organizational and structural adjustment of the iron and steel industry, and expand the scale of those backbone enterprise groups with comparative advantages by means of amalgamate and reorganization . By 2010, the number of iron and steel smelting enterprises shall be considerably reduced and the production capacity of the iron and the output of steel enterprise groups that rank top 10 in the domestic market shall be reached to 50 % and above of the national total production capacity; by 2020, the proportion shall bereached to 70% and above.By means of layout adjustment of the iron and steel industry, by 2010, the unreasonable layout shall be improved; by 2020, a comparatively reasonable industrial layout that complies with the supply of resources and energy, allocation of traffic and transportation, supply and demand of the market and environmental capacity shall be formed.According to the concept of sustainable development and recycling economy, we should elevate the comprehensive level of environmental protection and resource utilization, and should save energy and lower consumption. We should elevate the comprehensive utilization capacity of waste gases, water and rubbishes to the largest possible extent, strive for the goal of realizing "zero discharge" and establish iron and steel factories of the recycling type. The iron and steel enterprisesmust develop the business of generating power by using reclaimed heat and energy. An iron and steel associated enterprise with the production scale of more than 5 million tons shall strive for the goal of having more than enough power to support itself and providing the surplus to outsiders. By 2005, the comprehensive energy consumption for each ton of steel shall be lowered to 0.76 ton of standard coal, the comparable energy consumption for each ton of iron shall be lowered to 0.70 ton of standard coal and the water consumption for each ton of steel shall be lowered to less than 12 tons in the whole industry; by 2010, the corresponding index shall be lowered to 0.73 ton of standard coal, 0. 685 ton of standard coal and less than 8 tons of water, respectively; by 2020, the corresponding index shall be lowered to 0.7 ton of standard coal, 0.64 ton of standard coal and less than 6 tons of water, respectively. That is, in the coming 10 years, the iron and steel industry shall, on the precondition that the total consumption of water resources decreases and the total energy consumption increases by a small margin, and realize a proper development in total quantity.Before the end of 2005, all the wastes as discharged by iron and steel enterprisesshall have been met the standards of the state and local provisions, and the total discharge volume of major wastes shall have been met the controlling index as verified by the local environmental department.Chapter II Industrial Development PlanningThe state shall guide the iron and steel industry to develop in a sound, sustainable and harmonious manner through the development policies and the mid- and long-term development planning of the iron and steel industry. The mid- and long-term development planning of the iron and steel industry shall be formulated by the National Development and Reform Commission (hereinafter referred to the NDRC) in collaboration with other relevant departments.An enterprise group with a production capacity of more than 5 million tons in 2003 may, according to the state mid- and long-term development planning of the iron and steel industry and the overall planning of the city where it is located, formulate the planning of its own, which shall be implemented upon the approval of the State Council or the NDRC after making necessary cohesion and balancing efforts. The specific construction projects of the planning shall not be required to be subject to the examination and approval or verification of the NDRC, but shall be organized and implemented by the enterprise itself after such formalities for examination and approval of land, environmental protection, security and credit have been handled, and shall be reported to the NDRC for archival filing according to the relevant provisions.The development of any other iron and steel enterprise shall also meet the requirements of the development policies and mid- and long-term development planning of the iron and steel industry.Chapter III Adjustment of Industrial LayoutAdjustment of Industrial LayoutArticle 10For the adjustment of industrial layout, we should take such conditions as mineral resources, energy, water resources, traffic and transportation, environmental capacity, market allocation and overseas resources into account in a comprehensive manner. For the layout adjustment of the iron and steel industry, we shall not establish any new iron and steel associated enterprise alone, independent iron-smelting or steel-smelting factory as a general principle. It's not encouraged to establish any independent steel-rolling factory. We should, on the basis of those established enterprises that meet relevant conditions and in combination with merger and relocation, carry out reform and expansion in those regions with such comparative advantages as water resources, raw materials, transportation and market consumption. We should combine new increase of production capacity with elimination of backward production capacity and shall not, as a general rule, substantially expand the production capacity.In the important regions of environmental protection, the regions in serious short of water, the urban district of big cities, the iron and steel smelting and production capacity shall not be expanded any more. Those enterprises established within the districts shall, in combination of the adjustment of organizational structure, equipment structure and product structure, cut production and move to other places so as to meet the requirements of environmental protection and resource economization.Thinking over the bulk ores, energy, resources, water resources, transportation condition and the domestic and overseas market the large-scale iron and steel enterprises shall be mainly located along the coastal areas. The iron and steel enterprises in inland regions shall, in combination with the local market and bulk ore resources, determine their production according to the mines available, and shallregard the sustainable production as the main factor for consideration other than strive for any expansion of production scale.There are abundant resources of iron mines in the Anshan-Benxi region in north-east China, which is near the production bases of coal and has a certain condition of water resources. According to the development strategy of vitalizing the old north-east industrial base, the iron and steel enterprises in this region shall, according to the requirements of associated reorganization and establishing a top-quality production base, eliminate the backward production capacity so as to build up a large enterprise group with international competitive capacity. .As the region of North China is in short of water resources and the production capacity and level thereof is low and excessive, we should, according to the ecological requirements of environmental protection, put the focus on structural adjustment, carry out merger and reorganization, strictly control the continuous over-increase of production factories and expansion of production capacity. We should relocate the Capital Steel Corporation and the reorganize it with the iron and steel industry of Hebei Province.The steel material market in North China has a big potential. However, the layout of iron and steel enterprises thereof are over-intensified and thus, the large backbone enterprises with comparative advantages within this region may, in combination of the adjustment of organizational structure and product structure, elevate their production concentration and international competitive capacity .As the central-southern region has abundant water resources andconvenient water transportation, the south-east coastal regions shall make full use of the advantage of deep waters and good harbors to build up large iron and steel associated enterprises in combination with the industrial reorganization and the relocation of urban steel factories.There are abundant water resources in the west-south regions, and in thePanzhihua-Xichang area has a large storage capacity of iron mines and coal resources but with inconvenient transportation. The key backbone enterprises existed shall improve their equipments level, adjust the variety structure, develop high-value-added products, determine the production capacity according to the sustainable supplying capacity of bulk ores rather than blindly pursue the increase of quantity.As the west-north region is in short of bulk iron ores and water resources, the backbone enterprises existed shall put the focus on satisfying the requirement of local regional economic development other than pursue the expansion of production scale, and shall make good use of the mineral resources in neighboring countries actively.政策发展钢铁工业钢铁工业是国民经济的重要基础产业，是实现工业化和技术，资本密集型产业的支撑产业，资源和能源，以及它的发展需要各种外部条件的综合平衡。
数据分析外文文献+翻译
数据分析外文文献+翻译文献1：《数据分析在企业决策中的应用》该文献探讨了数据分析在企业决策中的重要性和应用。
研究发现，通过数据分析可以获取准确的商业情报，帮助企业更好地理解市场趋势和消费者需求。
通过对大量数据的分析，企业可以发现隐藏的模式和关联，从而制定出更具竞争力的产品和服务策略。
数据分析还可以提供决策支持，帮助企业在不确定的环境下做出明智的决策。
因此，数据分析已成为现代企业成功的关键要素之一。
文献2：《机器研究在数据分析中的应用》该文献探讨了机器研究在数据分析中的应用。
研究发现，机器研究可以帮助企业更高效地分析大量的数据，并从中发现有价值的信息。
机器研究算法可以自动研究和改进，从而帮助企业发现数据中的模式和趋势。
通过机器研究的应用，企业可以更准确地预测市场需求、优化业务流程，并制定更具策略性的决策。
因此，机器研究在数据分析中的应用正逐渐受到企业的关注和采用。
文献3：《数据可视化在数据分析中的应用》该文献探讨了数据可视化在数据分析中的重要性和应用。
研究发现，通过数据可视化可以更直观地呈现复杂的数据关系和趋势。
可视化可以帮助企业更好地理解数据，发现数据中的模式和规律。
数据可视化还可以帮助企业进行数据交互和决策共享，提升决策的效率和准确性。
因此，数据可视化在数据分析中扮演着非常重要的角色。
翻译文献1标题： The Application of Data Analysis in Business Decision-making The Application of Data Analysis in Business Decision-making文献2标题： The Application of Machine Learning in Data Analysis The Application of Machine Learning in Data Analysis文献3标题： The Application of Data Visualization in Data Analysis The Application of Data Visualization in Data Analysis翻译摘要：本文献研究了数据分析在企业决策中的应用，以及机器研究和数据可视化在数据分析中的作用。
企业信息化建设外文翻译文献
企业信息化建设外文翻译文献企业信息化建设外文翻译文献企业信息化建设外文翻译文献【】:with the rapid development of information technology, thedomestic,small and medium-sized enterprise informatization construction has entered a new stage ofdeve1opment, small and medium-sized enterprise informatization has become the small and medium enterprises out of its own advantage, improve competitive, advantage to enhance competition ability and development ability is an important choice. This paper analyzes the important role of informatization in small and medium-sized enterprises, summarizes the main problems in information system construction, and puts forwardthe countermeasures to solve the problem.A l ong w ith the information technique change rapid l y deve l opme n t, eco n omic g lo ba l iz a ti o n a nd th e knowle dg e e co n o m y r ap id de vel opmen t, mar ket c o m pe titi o n b e co m ing i nc r easi n gly fi e rc e, man y s m all a nd m e d i um en t e rp ri se s q u i cke n th e informatiza t io n co n s tr uc t ion, ente rp rise i nformat i zation leve l direc tl y affects the com p e t itiveness o f ente rp rises. Enter p rise info r mat i zation i s t o show the en t erpr i se i s in p r o d uct i on, ci r c u lation and service and o th er busi n ess ac ti vities, th e use o f mo d ern information techno1ogy, t hrough adva n ced com p uter n etwork t echno l ogy to i n teg r ate the ex i sting p ro du ctio n, management, design, man uf ac tu ri n g a nd other secto r s, ente rp r i ses r eal i ze the automa t io n o f the p roduct i on p rocess, management o f the network, intell i ge n ce of d ecision-making a nd bu siness ope r at i o n o f the elec tr onic, so as t o improve th e econo m ic ef f ic i ency of e n ter p rises and th e co m pet i t i veness ofente rp r i ses i n the p r ocess.1.1 contribute to the technical progress of the enterpriseInformation tech n o l ogy promotes the sma ll and medium-sized enterprise technology innovation. Be helpful for technical innovation in enterprises of interstitial diffusio n.1.2 contributes to improve the adaptability of enterprisesWith the h elp of info r mation t ech n ology and network, the en t erpr i se can time l y access to ma rk e t i n forma t ion, t o ex p and th e sco p e of the ma rk e t, be he lp ful for fac t o r o f p r oduct i on opt i mize con fi gu r at i on, ma k e th e ente rp rise adap t t o vary fr om m i n u te to min u te market e n vironme nt, enhance th e e n ter pri se ag ilit y.1.3 to help improve the management efficiency of enterprisesIn f orma t ion management autom a tion, i nte ll igent ca n redu c e the cos t of po li cy, imp r ove th e ef fi ciency o f d e ci sio n ma ki ng.2.1 misunderstandingsAlthough many medium and small enterprises have different levels to carry out the informatization construction,but most are not on what is enterprise informatization, how to carry out informatization to have a thorough understanding.Many managers think that informatization construction is the enterprise business process" original copy", use the computer instead of manual operation, the traditiona1 habits and standard on the system and using the process of evaluation, and accordingly put forward to modify an opinion.2.2 insufficient capital investmentEnterprise informatization is a n eed fo r lo n g-te r m deve l opme nt of investme nt p r ojec t, n o t on l y in the i ni t i a l stage w i1l cos t a lo t o f money t o buy ha rd ware and m a t chi n g software reso ur ce, in the la tt er par t of t he t ra i n i ng of person n el t ec hni cal f o ll ow-up sys t em up g r a d e a n d mai nt e n ance aspec t is t o i n ves t e n or m ous ca pi tal.2.3 composite talent shortageSmall and medium-sized enterprises have already know IT technology and understand the business processes and complex business management backbone little talent which to a large extent restricts the small and medium-sized enterprise informatization construction quality and speed.2.4 Management supporting backwardEnterprise information to promote information technology plays its role in management must with the advanced management means and methods to combine, melting into the modern management idea and method.2.5 Problems in the external environment1) Government support is not enough, the lack of scientific guidance. Governmentsupport for small and medium sized enterprise informatization construction is not enough, insufficient guidance, mainly reflected in the following two aspects: first, large enterprises is present at all levels of Government Informatization Transformation of special funds focus on the funding, and the informatization construction of small and medium sized enterprises lack of attention; the, government departments themselves in the process of information did not take the lead, such as lack of the information-based degree of the industrial and commercial bureau, tax bureau, making every month the company but also to the Inland Revenue Department ranked team for a long time to make statements and so on, which in a certain extent, affected the enthusiasm of the informatization construction of small and medium sized enterprises.2) The relevant laws and regulations are not perfect. At present our country in theinformation construction of enterprises is still not unified planning and standards, the corresponding laws and regulations are not perfect, the informatization construction of the regional industry basically in a state of fragmentation. For the network economic crimes, China is also lack of effective technical means and legal sanctions basis, so the first use of information technology companies to pay the price is relatively large. So many small and medium enterprises in the face of dazzling computer hardware and software market and numerous information systems development failures phenomenon, many confused, indecisive.3) Services Limited, the environment is poor. Compared with foreign countries, thedevelopment of China's software industry is lagging behind. On the market a lot of enterprise information solutions are provided by foreign large software companies, such as SAP, the United States, the United States, and so on.However, these programs are very expensive, small and medium enterprises can not afford to buy. Although there are a lot of Domestic Company for small and medium enterprises to provide the so-called tailored management software products, the price is not expensive, but the software can not meet the actual needs of small and medium enterprises, service has not kept up with. In addition, the small and medium enterprises in the construction of information technology has expertise in consulting company, the construction of information technology is not enough, leading to the project quality can not be guaranteed. Electronic payment, information security, social credit system and other aspects of the existing problems that the enterprise believes that now is not the best time to carry out information.3.1 Enterprise1) Correct understanding of informationThe rapid development in information technology today economic globalization pace accelerate, make enterprise information construction becomes the trend of the times to be a trend which cannot be halted. Information process, which is to integratethe various resources within the enterprise through the computer network technology, optimize the management process, and then improve the process of economic efficiency and competitiveness of enterprises. Enterprise information is not equal to the simple computer, it is a complex process. Only business process reengineering, so that information technology into the enterprise's financial, sales, planning, production, procurement and other business processes, or else simply do not talk about what the enterprise information.2) Accelerate composite information talentsEnterprises should establish corresponding mechanism cultivate and maintain a technology to improve the team all staff and managers in the management of information technology knowledge and theory level. Talents are the most valuable resources for enterprises. In order to promote the development of information technology, small and medium enterprises must do a good job in both hands. On the one hand, enterprises must formulate human resource strategy, adopt various methods and means to recruit and introduce talents for enterprises, especially the advanced technology. On the other hand, enterprises should carry out more training activities within the enterprise, through technical exchanges and cooperation and other ways to cultivate a large number of professional knowledge, with practical ability of information technology personnel, improve the comprehensive ability of the enterprise to improve the normal operation of enterprise information.3) Take the key breakthrough of phased implementationEnterprise information is a step is not possible nor practical, should take steps to implement, key breakthrough system construction mode, can be divided into several different stages to implement it step by step. As small and medium-sized enterprises, by their own limitations, can input information construction funds will not too much.4) Plays by society and government supportOur country small and medium-sized enterprise information is still in its infancy, is inseparable from the government’s guidance and social S s m u o a r n t d.medium enterprise informationization is a revolution ,is a complex and arduous systemproject ,involving all aspects of the business small and medium-sized enterprise informatization level is directly related to the level of the whole national informatization level. Small and medium-sized enterprises want to survive and develop, infromatization construction to be imperative informatization construction of small and medium-sized enterprises to obtain the competitive advantage will become the inevitable choice.5) To make the overall planning of enterprise informationEnterprise information planning, also known as enterprise IT planning, it is the guidance of enterprise development strategy, diagnosis and analysis of enterprise management status, optimize the business process, and put forward the enterprise information system architecture, determine the logic relationship between each part of the information system. In the preparation of enterprise information construction, the research on the status quo and future development of enterprises should be made, including a series of complete planning including enterprise information network, technical route, the choice of software, implementation and consulting team, information realization steps and so on.3.2 government and social aspects1) To strengthen the policy support to the informatization construction of small andmedium sized enterprises.To give full play to the role of the national enterprise information work leading group and local business information work leading group, all levels of government information technology to reform the special funds also have a certain tilt, adhere to the policy of the government to promote, market guidance, business entities, industry breakthrough, regional expansion, and strengthen enterprise information engineering support, and provide more effective macro guidance, organization and policy support.2) To create a good legal environment. Governments at all levels should developinformation management regulations as soon as possible,Strengthen the management of information resources. In order to solve theproblem of security and electronic contract authentication of online transactions and settlement, online contract law should be introduced as soon as possible to enhance the security of online transactions. To strengthen the laws and regulations on the fight against Internet crimes and to strengthen the protection of intellectual property rights. At the same time, we should further improve the information security monitoring system, establish an effective mechanism for information security and emergency handling mechanism, in the focus on the protection of basic network and important system security based on comprehensive information security protection.3) To strengthen the information guidance, play the role of the third party resourcesand platform.Small and medium enterprise information is still in the enlightenment, need to actively cooperate with the full range of positive guidance. Government to play the role of policy guidance to play the role of enterprise information, the media should play an active role in promoting and promoting the role of. At the same time, we should give full play to the role of the third party resources and platform. If the enterprise from the construction of network platform, run the server group, support a team to start, really need a high input. But in fact, they can outsource these operations, the business can only focus on the core business process. The use of third party platform to establish supply management system, often can achieve the goal of low cost, high efficiency, dynamic, very worthy of small and medium enterprises for reference.In recent years, the Chinese government has strengthened the guidance and promotion of the small and medium-sized enterprise information, and has achieved some results. But from the level of development of information technology and Chinese enterprises to participate in the global competition point of view, is still a long way to go. The government should continue to increase support for small and medium-sized enterprises, accelerate the construction of information infrastructure and public information resources, accelerate the construction of small and medium enterprise information service team, and actively carry out e-government, so as to mobilize and encourage theimplementation of information technology in small and medium enterprises.企业信息化建设外文翻译文献:随着信息技术的飞速发展，国内、中小企业信息化建设进入了新的发展阶段，中小企业信息化已成为中小企业自身优势，提高竞争优势，增强竞争力和发展能力是一个重要的选择。
企业绩效管理外文文献翻译译文
外文文献翻译译文一、外文原文CorporatePerformanceManagementAbstractTwo of the most important duties of a chief executive officer are (1) toformulates t rat egy and(2)tomanage h i s c ompany’s p er f orm ance.Inthisa r ticlewe e xaminethe second of these tasks and discuss how corporate performance should be modeledand managed.Webeginbyconsideringtheenvironmentin whichacompanyoperates,which includes, besides outside stakeholders, the industry it belongs and the marketit supplies, and then proceed to explain how the functioning of a company can beu nder s t ood by a nex a m i nationof i ts bus i n ess,o per a ti ona landperform a nce managementmod els.Nextwedescribethestructurerecommendedby theauthorsforacorporateplanning,controlandevaluationsystem,themostimportantpartofa corp orate performance management system. The core component of theplanningsystem is the corporate performance evaluation model, the structure of which ism apped i nt o the pl anning sys t em’s da ta b ase,si m ula t ion modelsandbudgeting t ool s’structures, andalsousedtoshapeinformationcontainedinthe system’s products,besidesbeingthenucleusoft helanguageusedbythe system’s agentstotalkabout corporateperformance.Theontologyofplann ing,theguidingprinciplesofcorporate planningandthehistoryof”M ADE”,thecorporateperform ancemanagementsystem di scus s e d inthisarti c le,arere vi ew e dn e xt,before w ep ro cee d todisc us s i nde t ailt h e structural components of the corporate planning and control system introduced before.We conclude the article by listing the main steps which should be followedwhen implementing aperformance planning, control and evaluation system for a company.1.IntroductionTwo of the most important corporate tasks for which a chief executive officeris primarilyresponsibleare(1)toformulatestrategyand(2)tomanagethecompany’s p erf ormance. In thisarticle we examine the second of these tasks and discuss howcorporateperformance should be modeled andmanaged.T operfo r mistoac c ompli s h,t o a chieve(de s i r ed)r e s u ltsoroutc om es.So,whe n talkingabo utcorporateperformance,wearereferringtothedegreebywhichdesired resultsoroutcomesarea chievedbyacompany.Managingcorporateperformance involves planning, controlling, analyzing and evaluating, not only the resultsachieved bythecompany,butalsothemeansbywhichtheseresultsarereached.Amongthe re sults,orgoals,pursuedbymostcompanieswecanmentiongrowth,marketshare,profitabilityan dvaluecreation;andthemeanstoachievetheseresultsincludep roductivi ty,effect i veness,innova t iona nd c ompetiti ve nes s.T hos e a rethe t y p eofthings we should have in mind when specifying a corporate performancemanagement system.Before discussing how to model corporate performance, it is convenienttoconsider the environment in which a company operates, which includes, besides out s i de sta ke holde rs, the indust r y i t be l ongs and the marke t it suppli e s. Themain aspectsofanindustrytobelookedatwhen consideringitsinfluenceoncorporateperformancearestructureandregulation,themaincompetito rs,entrybarriers,substituteproductsand supplier’s negotiatingpower.Associatedquestionsare :How production is organized, vertically or horizontally? How much competitive isthe i ndustry and who are the m a in competitors, t h ose tha t ca pt ure th e l a rges t part oft hemarketshare?Is itunregulated,self-regulatedorregulatedbyagovernmentagency?Howstrongarebarrierstotheentryofnewcompetito rs?Canproductsfromother industries function as substitutes for the ones produced in the industry? Whataboutthe power industry suppliers have when negotiating prices and tradeconditions?At the opposite side of the industry in the corporate environment we havethe marketwherethecompanytradesitsproducts,itsmainattributesbeingsize,growth rate,segmentation,exitbarriersand consumers’negotiating power.Typicalquest ions thatshouldbeaskedwhenassessingitseffectoncorporateperformanceare:Whatis the marketsize,indollars,foreach of the company’s products?Whatarethe short-term and long-term market growth rates? Is it a wholesaleor a retailmarket?Are the sales cyclical? How can the market be segmented (by geography, purchasingpower,customerage,etc.)?Whichbarriersdoesaclientrunintowhenchangings uppli e rs? D o c l ients ha v e t he power t o impose pric e s and t ra de conditions?Wecallthepeoplewhohaveinterestinorareaffectedbya company’s performanceits“stak eholders”,andgroupthemin thecategoriesof“insiders”and“outsiders”.Theinsidersarethe company’s entrepreneursorcontr ollingshareholders and its managers and employees. The outsiders include customers, suppliers, minority shareholders, debt holders, the government in its roles of public goodssupplier,regulatorandtaxcollector,andalsothecommunitieswherethecompany doesbus i ne s s.It isim port ant t onote t hats t a kehol de rs,bes i desbeinga f fecte db y,al s oinfluencecorporateperformanceanditisoftennec essarytosearchfortheeffectsof this influencewhen appraisingperformance.That is meant to increase the depth of this brief analysis of corporatestructureand external relations.Microeconomictheory considers the company as asocial p roductionunittha t uses a certa i ntechnolo g ytop r oducea s eto f outputsfromas e tof inputs.Thefunctionthatmapsi nputquantitiesintomaximumoutputquantities obtainablefromtheinputsiscalledthe“productio n function”or“productionfrontier”.Knowledge of this function is important for measuring the technical efficiency ofaproduction unit, a very significant performance metric. Several techniques existfort hespe c ifi c at i on of pro duc tion funct i ons or fro nt iers, gr oupe d und e r the nam e so f“Data Envelopment Analysis”and“S tochasticFrontier Analysis”.Companies are created by entrepreneurs, the agents that organize andcoordinate production with the help of professional managers. Entrepreneurs play a crucialrolein shaping corporate performance. On oneside, recognized entrepreneurial capacity─and also large contact networks ─are vital for raising the financial capitalnecessary tobuildstructuralorphysicalcapital. On anotherside,the entrepreneurs’reputation and contacts are essential to attract the intellectual capital that, together withthe structural capital, is the foundation of innovation capacity.A business model is a conceptual representation of the way a companydoes business.Itsmaincomponents,are:the company’s valueproposition;thetargetedmarket segments; the distribution, marketing communications, and customerrelationshipchannels;the core competenciesneeded;operating and managementt echnol og ies;t hepar t ner s’ne tw ork;andtherevenue,costand va lue creat i on m ode ls.Understandingthe business modelis the first step to implement acorporate performancemanagementsystem.The modelshould indicate whether the company has a broad customer base or targets specific market segments, and in the secondcase,identifythesesegments.Thegoodsandservicesprovidedbythecompanyandthe com mercial conditions under which they are sold (including such things asguarantees,technicalassistance, etc.), comprise the valueproposition.The channelused forp roductdistr i buti on ca n bea di re c t-t oc ustomer s a l esc ha nnelthroughthe I nte r net,orbe comprised of bricks and mortar companyownedstores, wholesale agents,retail companies,etc.Thecompanycanuseseveralmarketingchannelstogetmessages thro ughtoitscustomers,suchasTVandprintedmedia,andemployacallcentertogive support and receive complaints and suggestions from them. Core competencies ar e t heon e sthecomp an y ne edstomas t erinorde r toga i nac om pet i tivead va nta g ei n relation to other companies in the same marketplace. These competenciesshould restonproperoperationalandmanagementtechnologies,andbe supplemented by a network of partners, if necessary. As a final point, a business model must includea revenue,acostandavaluecreationmodelinordertobeprofitabletothe company’s s hare h old e rs.We can think of the operational model of a companyasencompassinganorganizationalmodel,afunctionalmodelandacorporatedatamodel. The organizationalmodeldepicts,inaninvertedhierarchicaltree,therolesoftheagents involve dinthe company’s operation.Thefunctionalmodelportraysall theactivitiesthattogetherformthewholetowhichwereferbytheexpression“company’s operations”,structuredinlogical,sequentialsteps formingoperationalprocesses.At last, the corporate data model is an entity-relationship diagram that shows themain entitiesaboutwhichthecompanycollectsdatawithitsattributesandtherelationshipsbetw eenthem.Thelastmodelweneedtoexamineinordertounderstandthefunctioningofacorporation is the performance management model it uses, which is, ingeneral,composedoffourbuildingblocks.Thecorporategovernancesystem,thecorporatep e rfo rmanc ep la nnin g,control a nde va lua t ionsyste m,t he individual m anage r sperformance planning, control and evaluation system and the managementvariable compensation system (or bonus system). The corporate governance systemcomprises three well knownactors, the chief executive officer, the directors and theshareholders,andisdesignedtomediatetherelationsbetweenthem.Underthegovernancesyste m,we find two planning and control systems, having as its targets the performance ofthe company(asawholeandofitsdivisions)andtheperformanceofitsindividualm ana g ers,re s p e ct i vely.L i nking t heset w osyste m sw e finda com p ensa t ions y st e mthat assigns fractions of a bonus pool, which is a function of the aggregatecompany performance,toitsmanagersonthebasisoftheirindividualperformances.An e ffective management model should be forward-looking, that is, centered ontheimprovement of future performance, and focused on valuecreation.A thorough understanding o f a ll t he m od e l s des c ribed above is anec e s s ary prerequisiteforone tobeabletoplan,monitor,analyze,evaluateand controlcorporate performance.Inthenextsectionwewillexamineinmoredetailacrucial component of the management model previously described: the corporateperformance planning, control and evaluationsystem.2.The C orporate P erf o rmanc e Planni ng,C ontrolan d Eva l u at io n System.That shows the structure recommended by the authors for acorporateplanning,controlandevaluationsystem,themostimportantpartofacorporateperforma nce management system. The core component of the planning system, as can bededucedfrom its central position in the mentioned figure, is the performance evaluationmodel.Thestructureofthismodelismappedintothe system’s database,simulationm odels and budgeting tools’structures, and also used to shape information contained in the system’s products,besidesbeingthenucleusofthelanguageusedbythe system’s agentstotalkaboutcorporateperformance.Thecorporateplanningand controlprocessisformedbythecoordinatedactionsoftheplanningandcontrolagents,whoseaimist hegenerationofthe system’s outputs,which includeassumptions,goals,forecasts, plans, budgets, investment projects, performance valuations, varianceanalysis,etc.Theseproductstaketheformofpaperandelectronicdocumentsands pread s heets,a nd of PowerPointpresent a t i ons.T he a gents fol lowanagreedupontime schedule and rely on a business intelligence (BI) software to support theiractions.TheBIsoftwareimplementstheperformanceevaluationmodelforthepurposesof rep resenting and simulating corporate performance and provides the necessarytools forthe system’s agentstoproducethe system’soutputs.Datausedbythesystem comes from the accounting and other corporate databases. In the following sectionsof thisarticlewewillexamineindetaileachoftheaforementionedplanningsystemc ompon ents.Before proceeding, however, we will make a pause to discuss the ontologyof planning. One can readily identify in this figure three major structures: the strategic,the motivation and the action frameworks. In the strategic framework, which ischiefly related to the risk versus return dialectics, we can identify theexternal i nf l uence s to corporat e performa n ce, c om pris i ng both opportuni ti es a nd threats, and the internal ones, materialized by strengths and weaknesses. Suppliers and consumersnegotiatingpower,entryandexitbarriers,competitorsandsubstituteproductsarethe ma in determinants of external influences. Technological change has also apervasiveinfluence on corporate performance. Comparing the motivation (ends) andaction(means) fr a meworks, we can as s ociate v a rious levels or l ayers in w hich c or po ra t e aimsaredefinedtothecorrespondingactionclasses,thatis,visiontomission,longtermgo alstostrategy,shorttermgoalstotacticsandactualresultstoactualactions.Policy and business rules are restrictionsunder which strategy and tactics,respectively, must be formulated, and actual action carriedout.It may be convenient, at this point, to give a general definition of theterms“planning”and“control”.Corporateplanningis a processbywhichmanagement define the desired future performance of a corporation, and identify and decide onthe actionsthatneedtobetakeninordertoachievethatperformance.Themainstepscomprisingap lanningcycleareexposed.Corporatecontrol,ontheotherhand,isan operational process which aims to check whether the actual performance isinaccordance with the plannedone, and, eventually, to modify the planned actionsinordertoguaranteethatthefinaldesiredperformancewillbe met. The corporatebudg etisoneo f themostim port antoutputs o fthec orpor atepl a nninga n dcont rol proces s.Itistheprimemanagementtoolusedtoimprovecorporateperformanceand toalignmanageme ntinterests withthoseoftheshareholders.Wecanconcludethis section by stating the nine guiding principles of corporate planning and control:i.Planning is concerned in first place with results and in second placewiththe means to achieve theseresults.ii.Planning is concerned with the present value of costsand benefits to bei ncurred in the f ut u re a s a cons e quence of dec i s i ons undertaken in t he pres e nt.iii.Themainobjectiveofplanningis to createvalueforthe corporation’s shareholders.iv.Fortheabovegoal to bemet,itisnecessarytofulfill customers’expectations concerning quantity, price and quality of marketed products at the least possiblecost,and to m ai nta i n a skilled and full y m otivat ed w or k force.v.Planning and control activities should be organized through a systemwhosecomponents are the planning and control agents, process, time schedule,products,models&tools,anddatabase.vi.Thecorporatebudgetshouldbe the planningandcontrol system’s product t hat consol i dat e s t he r es ul ts w hi ch the company p lans to achi ev e i n the next period and the actions it should undertake in order to meetthem.vii.The corporate budget must contain all the information necessary forthe evaluation of the short term planned performance of the company, itsmarketing,operational, economic, patrimonial and financial aspects being dullyconsidered.viii.The corporate budget should not be viewed exclusively as a means ofcost reductionorcontrol,butmainlyasatooltoenhanceperformanceandincreasethe company’s economicvalue.ix.The planning process in itself is as important as its outputs, andshould contributetoleverage management’s knowledgeabout the company’s i nternal workings, and also to help focus its efforts on the critical areas ofcorporateperformance.S ource: Pedro Góes MonteirodeOliveira STARPLAN ConsultoriaEmpresarial Ltda.,2009.“Corporate Performance Management”.WorkingP aper,vol.41,no.4,pp.1-7..二、翻译文章译文：企业绩效管理摘要行政总裁两个最重要的职责是：制定战略和处理他的公司表现。
企业管理外文翻译文献
中英文对照外文翻译文献(文档含英文原文和中文翻译)On Certain EnterpriseLow-Value Consumption Management Method Low-value consumption goods management is the process of efficiently o verseeing the constant flow of units into and out of an existing Low-value consumption goods. This process usually involves controlling the transfe r in of units in order to prevent the Low-value consumption goods from b ecoming too high, or dwindling to levels that could put the operation of th e company into jeopardy. Competent Low-value consumption goods man agement also seeks to control the costs associated with the Low-value con sumption goods, both from the perspective of the total value of the goods included and the tax burden generated by the cumulative value of the Low-value consumption goods.Balancing the various tasks of Low-value consumption goods manageme nt means paying attention to three key aspects of any Low-value consump tion goods. The first aspect has to do with time. In terms of materials acq uired for inclusion in the total Low-value consumption goods, this means understanding how long it takes for a supplier to process an order and exe cute a delivery. Low-value consumption goods management also demand s that a solid understanding of how long it will take for those materials to transfer out of the Low-value consumption goods be established. Knowin g these two important lead times makes it possible to know when to place an order and how many units must be ordered to keep production runnin g smoothly.Calculating what is known as buffer stock is also key to effective Low-va lue consumption goods management. Essentially, buffer stock is additiona l units above and beyond the minimum number required to maintain prod uction levels. For example, the manager may determine that it would be a good idea to keep one or two extra units of a given machine part on hand , just in case an emergency situation arises or one of the units proves to be defective once installed. Creating this cushion or buffer helps to minimiz e the chance for production to be interrupted due to a lack of essential par ts in the operation supply Low-value consumption goods.Low-value consumption goods management is not limited to documenting the delivery of raw materials and the movement of those materials into operational process. The movement of those materials as they go through the various stages of the operation is also important. Typically known as a goods or work in progress Low-value consumption goods, tracking mater ials as they are used to create finished goods also helps to identify the nee d to adjust ordering amounts before the raw materials Low-value consum ption goods gets dangerously low or is inflated to an unfavorable level.。
三维建模毕业论文英文文献翻译
毕业设计(论文)文献翻译Constructing Rules and Scheduling Technology for 3DBuilding ModelsZhengwei SUI, Lun WU, Jingnong WENG, Xing LIN, Xiaolu JIAbstract3D models have become important form of geographic data beyond conventional 2D geospatial data. Buildings are important marks for human to identify their environments, because they are close with human life, particularly in the urban areas. Geographic information can be expressed in a more intuitive and effective manner with architectural models being modeled and visualized in a virtual 3D environment. Architectural model data features with huge data volume, high complexity, non-uniform rules and so on. Hence, the cost of constructing large-scale scenes is high. Meanwhile, computers are lack of processing capacity upon a large number ofmodel data. Therefore, resolving the conflicts between limited processing capacity of computer and massive data of model is valuable. By investigating the characteristics of buildings and the regular changes of viewpoint in virtual 3D environment, this article introduces several constructing rules and scheduling techniques for 3D constructing of buildings, aiming at the reduction of data volume and complexity of model and thus improving computers’ efficiency at sc heduling large amount of architectural models. In order to evaluate the efficiency of proposed constructing rules and scheduling technology listed in the above text, the authors carry out a case study by 3D constructing the campus of Peking University using the proposed method and the traditional method. The two results are then examined and compared from aspects of model data volume, model factuality, speed of model loading, average responding time during visualization, compatibility and reusability in 3D geo-visualization platforms: China Star, one China’s own platform for 3D global GIS manufactured by the authors of this paper. The result of comparison reveals that models built by the proposed methods are much better than those built using traditional methods. For the constructing of building objects in large-scale scenes, the proposed methods can not only reduce the complexity and amount of model data remarkably, but can also improving computers’ efficiency.Keywords:Constructing rules, Model scheduling, 3D buildingsI. INTRODUCTIONIn recent years, with the development of 3D GIS (Geographical Information System) software like Google Earth, Skyline, NASA World Wind, large-scale 3D building models with regional characteristics have become important form of geographic data beyond conventional 2D geospatial data, like multi-resolution remote sensing images and vector data [1].Compared to traditional 2D representation, geographic information can be expressed in a more intuitive and effective manner with architectural models being modeled and visualized in a virtual 3D environment. 3D representation and visualization provides better visual effect and vivid urban geographic information, and thus plays an important role in people's perceptions of their environment. Meanwhile, the 3D building data is also of great significance for the construction of digital cities.But how to efficiently visualize thousands of 3D building models in a virtual 3D environment is not a trivial question. The most difficult part of the question is the conflicts between limited processing capacity of computer and massive volume of model data, particularly in the procedure of model rendering. Taking the 3D modeling of a city for the example using traditional 3D modeling method, suppose there are 100 000 buildings to model in the urban area and the average size of model data for eachbuilding is roughly 10 M. So the total data volume of building models in the city could reach a TB level. However, the capacity of ordinary computer memory is only in the GB scale. Based on this concern, the authors proposed the scheduling technology for large-scale 3D buildings models in aspects of model loading and rendering. Due to the lack of building constructing rules and standard, models of buildings vary in aspects of constructing methods, textures collection and model data volume, especially in aspects of model reusability and factuality. Such a large amount of data without uniform constructing rules becomes a huge challenge for data storage, processing and visualization in computers. It also brings the problem of incompatibility among different 3D GIS systems.After years of research in GIS (Geographic Information System), people have accumulated a number of ways to solve the above problems [3]. However in virtual 3D environment, because of the difference in data organization and manners of human computer interaction (HCI), we need to apply a new standardized method of modeling and scheduling for 3D models. At present, there is no such a uniform method as the constructing specification or standard for the modeling of 3D buildings. Existing approaches are insufficient and inefficient in the scheduling of large-scale building models, resulting in poor performance or large memory occupancy. In response to such questions, the authors proposed a new method for the construction of 3D building models. Models built using the proposed methods could be much better than those built using traditional methods. For the 3D modeling of building objects in scenes of large scale, the proposed methods can not only remarkably reduce the complexity and amount of model data, but can also improving the reusability and factuality of models. Concerning the scheduling of large-scale building models, the Model Loading Judgment Algorithm (MLJA) proposed in this paper could solve the optimal judgment problem of model loading in 3D vision cone, particularly in circumstance with uncertain user interactions.This paper first examines and analyzes existing problems in constructing and scheduling steps of 3D building models. Then the authors propose a set of constructing rules for 3D building models together with methods of modeloptimization. Besides, special scheduling technology and optimization method for model rendering is also applied in this paper for large-scale 3D building models. In order to evaluate the efficiency of proposed rules and methods, a case study is undertaken by constructing a 3D model for the main campus of Peking University and Shenzhen using both the proposed method and the traditional method respectively. The two resulting 3D models of Peking University campus and Shenzhen are then examined and compared with one other in aspects of model data volume, model factuality, speed of model loading, average responding time during visualization, compatibility and reusability in various 3D geo-visualization platforms like China Star (one China’s own platform for 3D global GIS manufactured by the authors), Skyline, etc. Result of comparison tells that provided similar factuality of models, using the proposed method of us, the data volume of models was reduced by 86%; the speed of model loading was increased by 70%; the average responding time of model during visualization and interaction speed was reduced by 83%. Meanwhile, the compatibility and reusability of 3D model data are also improved if they are constructed using our approach.II. MODELING RULES OF 3D BUILDINGS 3D scene is the best form of visualization for digital city systems. While constructing 3D models for buildings objects, proper methods and rules should be used, which are made with full concerns of the characteristics of 3D building models [2]. The resulting models should be robust, reusable and suitable enough for transmission over computer network, and should at the same time be automatically adapted to system capability.Generally speaking, methods of constructing 3D building models can be classified into three types: wireframe modeling, surface modeling and solid modeling. In normal circumstances, to model buildings in 3D format, the framework of building should be constructed first according to the contour features, number of floors, floor height, aerial photograph and liveaction photos of buildings. Then, gather the characteristics of scene that the buildings to model are representing. Importantcharacteristics include buildings aerial photograph or liveaction shooting photos. Finally, map the gathered texture to model framework, optimize the model and create database of the 3D building models.Although there have already been many approaches for the construction of 3D building models, a unified modeling method and rules are still needed to improve the efficiency, quality, facilitate checking, reusability and archiving of constructed models. By investigating the characteristics of buildings, we found that buildings have regular geometric solid for modeling, similar texture on the surfaces of different directions, high similarity in small-scale models of buildings, etc. According to these, this article gives a discussion on the modeling rules from three aspects, including constructing rules of the 3D building models, texture mapping rules of 3D building models and optimization method for constructed models based on mentioned constructing rules.A. Constructing rules of the 3D building modelsThe 3D building modeling refers to the procedure of representing true buildings from the real world into computer in the form of 3D objects [4]. Human beings, as the creator and at the same time potential users of models, play a key role in this procedure. People are different from each other in the understanding of the building objects, methods of modeling and the software tools they use for modeling. Such differences among people who carry out modeling work at the same time lead to the 3D models of diverse quality and low efficiency. So the 3D building constructing rules proposed in this article become necessary and helpful to solve the above problems.1) Combine similar floors as a whole and keep the roof independent2) Share similar models and process the details especially3) Constructing in the unit of meters4) Define central point of the model5) Unified model codes6) Reduce number of surfaces in a single model7) Reduce combination of the models8) Rational split of modelsB. Texture mapping rules of 3D buildingsBased on the framework of 3D models, we need to attach these models with proper textures to create a better visualization effect for 3D buildings. The quality of texture mapping has a direct impact on the visual effect of the scene whiling being rendered [5]. Since the graphics card of computer will load all the textures together when rendering a model, texture mapping rules and the quality of the texture mapping can directly influence the efficiency of rendering as well.C. Optimization of models based on constructing rulesBased on constructing rules and the characteristics of 3D building models, the authors develop a software tool to optimize the 3D building models automatically. The optimizations implemented in the software tool contain the deletion of models’ internal textures, merging adjacent vertices/lines/surfaces, removing un-mapped framework and so on. Besides, the software can enhance the shape of the whole model, texture position and model facticity in the procedure of model optimization.III. SCHEDULING TECHNOLOGY OF LARGE-SCALE 3DBUILDING MODELSFor the 3D visualization of large-scale architectural models, a series of measures could be applied to ensure the efficient rendering of models. Important measures includes the scene organization, vision cone cutting, elimination of textures on the backside of models, Shader optimization, LOD Algorithm, math library optimization, memory allocation optimization, etc..How to display thousands of 3D city buildings’ models in a virtual 3D environment is not trivial. The main problem is the scheduling of models [7]. It determines when and which models to be loaded. This problem can be divided into two smaller problems: Find visible spatial region of models in 3D environment, and optimization method of model rendering efficiency.A. Find visible spatial region of models in 3D environmentAccording to operating mechanism of computers during 3D visualization and thecharacteristics of large-scale 3D scene, we need to determine the position of current viewpoint first before loading signal models or urban-unit models. Then in response to the regular changes of viewpoint in virtual 3D environment, the system will preload the 3D model data into memory automatically. In this way, frequent IO operations can be reduced and thus overall efficiency of system gets improved. A new algorithm named MLJA (Model Loading Judgment Algorithm) is proposed in this paper in order to find out visible region of models in the 3D environment. The algorithm integrates the graticules and elevation information to determine the current viewpoint of users in the 3D space. And with the movement of viewpoint, the algorithm schedules the loading of model correspondingly and efficiently.B. Optimization method of model rendering efficiencyThe scheduling method of large-scale 3D building models proposed above is an effective way to solve the problem caused the contradiction between large model data volume and limited capacity of computers. According to the algorithm, we can avoid loading the whole large-scale 3D building models at one time for the sake of limited computer memory, and then improve system efficiency in the procedure of model loading and abandoning. Due to the limited capacity of GPU and local video memory, we need a further research on how to display the loaded model data in more efficient manner. In the remaining part of this paper, the authors will continue to introduce several methods on the optimization of model rendering in the vision cone.1) Elimination of textures on the backside of modelsThe backside of the 3D model is invisible to the users. If we omit the texture mapping for the 3D model on the backside, the processing load of graphic card will be reduced as much as at least 50%. Besides, according to an investigation on procedure of actual model rendering, the authors found that on the backside of the 3D model, the invisible texture is rendered in a counter-clockwise manner against the direction of eyesight, while the visible texture mapping is rendered in clockwise manner. So we can omit the rendering of models which is intended to be rendered in counterclockwise manner. Therefore, the textures won’t exist on the back of 3D models. The graphic card could then work more rapidly and efficiently.2) Eliminate the shielded modelBy calculating the geometric relationship between 3D models in the scene, the shielded models can be omitted while displaying the scene with appropriate shielding patches. Through this way, we can effectively reduce the usage of graphics card memory, and thus achieve higher rendering efficiency and faster 3D virtual system.In the virtual 3D geographic information system, we often observe 3D models from a high altitude. It is especially true for large-scale outdoor 3D models. The usual arrangement of 3D building models are always sparse, however the real block is very small. Therefore, establishing an index for visual control, which is similar to the BSP tree, doesn’t amount to much. Through carefully studying DirectX, we found that we can take advantage of the latest Z-buffering technology of DirectX to implement the shielding control of models.3) Optimization method of the Shader instructionsIn shader 3.0 technology, SM (Shader Model) is a model which can optimize the rendering engine. A 3D scene usually contains several shaders. Among these shaders, some deal with the surfaces and skeletons of buildings, and others deal with the texture of 3D building models.Geometry can be handled quickly by shader batch process. The shader can combine similar culmination in 3D building models, deal with the correlation operation of a single vertex, determine the physical shape of the model, link the point, line, triangle and other polygons for a rapid processing while create new polygons, etc. We can assign the computing task to shader and local video memory directly in a very short time without bothering the CPU. In this case, visual effects of smoke, explosions and other special effects and complex graphics are no longer necessary to be processed by the CPU of computer. Such features of shader can speed up both the CPU and graphic card in processing huge amount of 3D models.4) LOD algorithm of large-scale 3D sceneLOD (Level of Detail) is a common and effective solution to resolve the conflicts between real time visualization and the authenticity of models [8]. By investigating the main features and typical algorithms of LOD technology, the authorsproposed a new structure for dynamic multi-level display. This structure not only can be applied to the mesh simplification of models with many different but fixed topologies, but also can be applied to the mesh simplification of models with variable topology. Therefore, the LOD technology can be applied to any grid model. Based on the above concerns, the authors also design a mesh simplification algorithm for variable topology through vertices merge. Via the dual operations of vertex merging and splitting, we can achieve smooth transition across different LOD levels of models, and automatically change the model topology.These above techniques plays important role in 3D scene. It can not only enable a rapid visualization of large-scale scene, but also can provide a high-resolution display of scene at a local scale with plenty of architectural details.IV. CONCLUDING REMARKSConstructing rules and scheduling technology plays an important role in the application of large-scale 3D buildings. Since people’s demand for 3D expression brings a challenge of high-efficiency and high-quality to virtual 3D environment, the methods proposed in this article give a good try in these aspects. According to the authors’ research and case studies in this paper, integration of constructing rules and scheduling technology is promising in providing powerful tools to solve the conflicts between limited processing capacity of computer and massive data of models. The result of our case study on Peking University indicates that the proposed new method on constructing rules and scheduling technology for large-scale 3D scene is highly feasible and efficient in practice. The proposed methods can not only standardize the procedure of model construction, but also can significantly shorten the time taken in scheduling large-scale 3D buildings. It introduces a new effective way to develop applications for large-scale three-dimensional scene.构建三维建筑模型的规则和调度技术隋正伟，邬伦, 翁敬农，林星,季晓璐摘要三维模型已成为超越了传统的二维地理空间数据的一种重要的地理数据形式。
BXXX公司的ERP应用及对策研究外文参考文献译文及原文DOC
BXXX公司的ERP应用及对策研究外文参考文献译文及原文DOC本科毕业设计（论文）外文参考文献译文及原文学院经济管理学院专业工商管理年级班别学号学生姓名指导教师年月日目录外文文献译文 (1)1 ERP的定义及国内应用现状 (1)2 ERP应用成功率低的原因 (2)2.1 ERP系统太复杂烦琐 (2)2.2 ERP系统投资巨大 (2)2.3 ERP系统实施周期长变化多 (3)2.4 ERP系统技术含量高 (3)2.5 企业无法确保实施ERP所需数据的准确性和时效性 (3) 2.6 企业尚未对应用ERP的前期准备有充分认识 (3)2.7 对于ERP软件的选择问题没有足够的调研与论证 (4)3 对策研究 (4)3.1 全面提高企业人力资源素质 (4)3.2 明确的ERP应用目标是提高应用水平和应用效益的关键 (5) 3.3 业务流程重组是成功应用ERP的基础 (5)3.4 充分发挥咨询监理的作用实现ERP目标 (6)3.5 建立ERP应用绩效评价体系 (6)3.6 结合国情厂情进行ERP正确选型 (7)4 案例分析 (7)5 结论 (10)外文文献原文 (11)1. ERP definition and application of domestic (11)2. ERP application of the low success rate of the reasons (12)2.1 ERP system is too complex and complicated (12)2.2 ERP System huge investment (12)2.3 ERP system is implemented over a long life cycle changes (13)2.4 ERP systems with high technological content (13)2.5 Inabilities to ensure the implementation of ERP for data accuracy andtimeliness (13)2.6 Enterprise ERP application has yet to the preparations ofa fullunderstanding (14)2.7 ERP software for the selection without sufficient research anddemonstration (12)3. Countermeasure research (15)3.1 Comprehensively improve the quality of human resources in enterprises (15)3.2 ERP application of a clear objective is to increase the level of applicationand application efficiency of the key (16)3.3 Business Process Reengineering is the successful application of ERP (17)3.4 Into full play the role of the Commissioner of the Advisory ERP goal (18)3.5 The establishment of ERP Application Performance Evaluation System (18)3.6 Combined national factory conditions for the correct ERP Selection (19)4. Case Studies (20)5. Conclusion (22)外文文献译文1ERP的定义及国内应用现状走国际化、规范化、规模化的道路，是企业发展的必然，而要做到这一点，ERP的引入是必不可少的。
企业管理论文中英文翻译对照-论企业经营业绩评价系统的构建
论企业经营业绩评价系统的构建英文原文Discussion on the Construction of Enterprise Performance Evaluation System Enterprises as profit organization whose goal is the pursuit of economic efficiency, economic efficiency of enterprises embodied in the operating results on. Performance, also known as performance, performance, effectiveness, etc., reflect the people engaged in an activity or results achieved, results of operations during a given period is the use of its limited resources to engage in business activities, results achieved, showing business efficiency and the performance in two ways. "Ci Hai" to "evaluate" the explanation is: "Assessment of the price of goods, bargaining. This also means to measure the value of people or things." Price is the monetary value of the performance evaluation is actually a process of determining value, the such as "Modern Chinese Dictionary" in the explanation: "evaluation" is "the level of assessed value, assessed value" in the evaluation of management activities is measured according to the goals set the properties of the object system, and this property into an objective quantitative value or subjective utility behavior. Evaluation of people or things as the value of determining a concept of sexual activity, including the identification of evaluation purposes, the selected evaluation criteria (or assessment reference system) to obtain the evaluation information, the formation of value judgments in four areas.Enterprise Performance refers to the use of scientific, standardized method of evaluation index system with a specific, uniform standard of comparison, in accordance with certain procedures, quantitative and qualitative analysis, enterprises must operate during the operationalefficiency and the performance to real, objective, comprehensive and fair evaluation. It yes evaluation theory method in economic sphere, specific about applications in the accounting and financial management based on economic principles and modern using measurement analysis technology built Qiyejingying Guocheng analysis truly reflected the reality enterprise economy, forecast business prospects for the future development of a science. Establishment and implementation of enterprise business performance evaluation system, and scientific evaluation business results, will help guide the business operations right, to help companies find business gap and the causes of economic efficiency. Meanwhile, the relevant departments for the implementation of indirect management of enterprises, strengthening macro-control, the formulation of economic policy and performance assessment provide the basis for enterprise managers. Enterprise Performance Evaluation System and implementation must be based on some theoretical basis, consistent with certain principles in order to play its good features, so that the performance evaluation of "objective", "fairness", "reasonable."1 Business Performance Evaluation System Theory(A) Capital preservation theoryIn a market economy, enterprises are funded by the company, is an aggregation of capital, the owner is the only remaining risk and the residual interest in the enjoyment of those benefits is the highest investor interest. Direct the performance of enterprises seek maximum benefits for the maximum capital gain, required to recover the capital with as small as possible to get as much as possible the interests of big capital. Enterprise Performance evaluation of a basic premise of the enterprise to maximize论企业经营业绩评价系统的构建capital appreciation. Therefore, the choice of capital maintenance concept constitutes an important theoretical basis for performance evaluation. Increasing the value of capital in real terms is to achieve maximum capital gains, is the state capital management fee income and the relationship between the specific embodiment of the capital with as small as possible to get the advance as far as possible the interests of big capital. Therefore, the fee income and the contrast between a business performance evaluation of the basic forms of expression.(B) The principal-agent theoryAgent theory, a number of business people is the essence of a group of overlapping between the "agent of the comprehensive", with the separation of ownership and management, the relationship between the owner and operator is the agency relationship. In the case of asymmetric information, principal and agent and the contract is incomplete, the agent engaged in business within the scope of their owners are more comprehensive and accurate knowledge and information, the client is difficult to accurately determine agent effort, agent of the existence of opportunistic behavior. As the agent is a goal of independent interest and behavior "economic man", their behavior goals and objectives of the client's interest can not be completely consistent with agents that may arise in the office neglect, damage and erosion of the principal interests of "moral risk "and" adverse selection "problem, which determines the existence of enterprise performance evaluation system based on logic.(C) System theoryAccording to the concept of system theory, business is a man-made open system, its operation is well received by external factors, but also by the internal environment conditions, so the evaluation of business performance are subject to the external business environment (including customers, competitors, and for goods, etc.) and significant impact. Construction business performance evaluation system, we must start from the system's concept, with systems analysis and operations research, control theory and other methods, business management systems through the analysis and evaluation, evaluation criteria, evaluation methods and other related elements of , within the system between the whole and the local system and the linkages between the external environment, interaction, comprehensive Kaocha restrictive relationship between the design that meet practical needs of Enterprise Performance Systems. System theory guiding Enterprise Performance major constraints and behavior theory of the establishment and development of the specific impact of aspects: First, it can be for the performance evaluation system to provide a conceptual guidance, help in evaluating the subject from a comprehensive, system, a complete analysis and research point of view the performance evaluation systems and their mutual relations; Second, it can help evaluate the performance evaluation system for subjects in the study when the focus on research issues in all Juti the relationship between them and their mutual influence. Therefore, the establishment of performance evaluation system should be emphasized to optimize the whole system, rather than elements of the system optimization, non-financial indicators should be set to fully consider all stakeholders of the evaluation objectives.论企业经营业绩评价系统的构建(D) Contingency management theoryContingency Management Theory into account the relevant environmental variables with the appropriate management of the relationship between concepts and technologies to make use of management concepts and techniques can effectively achieve the target. Environmental variables and management variables is a function of contingent relations, this is the core of contingency management theory. Performance evaluation system, the concept of contingency should be to establish a performance evaluation method of contingency structure. The design must be based on the enterprise, and external environment on the basis of the analysis, comprehensive consideration of social variables, environmental factors, organizational characteristics, user characteristics of, and be adjusted as circumstances change. Enterprises should develop contingency plans as part of the performance evaluation system, when the performance evaluation results show that companies need to take immediate and major changes, an appropriate contingency strategy can be implemented quickly. Implementation of the strategy as contingent, performance evaluation system should be adjusted accordingly to maintain consistency with the strategic implementation plan.2 Enterprise Performance Evaluation System Principles(A) Quantitative evaluation and qualitative evaluation of the combination principleQuantitative evaluation is a measure of business performance is an important aspect, its greatest advantage is the form of visual andcomparability of the results. But the quantitative evaluation of the data depends mainly from the corporate financial statements provided by the historic static files, which essentially is a form of short-term performance measurement, easily contribute to enterprise's profit-oriented thinking and short-term speculation, affecting long-term development. Knowledge of Business Management in focus by the physical capital to technology, knowledge, talent and other intangible assets, therefore the operating results in the evaluation of business enterprise should be concerned about market value, brand value, new product development reflects the innovative ability of non-financial indicators. The traditional financial indicators and quantitative evaluation of the qualitative assessment of non-financial indicators combined operating results of the evaluation of enterprise inevitable trend.(B) The combination of science and the principles of comprehensiveAs reflected in the subjective and objective performance evaluation tools, to follow the "pragmatic" principle, the correct understanding of the economic sectors, and the number of correct analysis of the objective characteristics of the object, according to the laws of economic development reflected in the evaluation of system design. Scientific Principles of meaning through the performance evaluation of the correctness of the design of the completeness index system, the logic of rigorous mathematical treatment of so reflected. At the same time as business activities and performance evaluation itself is affected by many factors, to reflect the true level of business performance, it is necessary to establish a comprehensive picture of all the relevant factors and all relevant sectors, and can comprehensively论企业经营业绩评价系统的构建reveal the enterprise performance evaluation system, were designed objective evaluation of the corresponding evaluation earning capacity and operating capacity, solvency, earnings quality, capacity development and social contribution to the abilities of the situation, the full realization of enterprise performance evaluation purposes.C) Operational principlesOperability, asked to evaluate the data used in the process are available from existing accounting, statistical accounting and business accounting data available, to those based on verifiable information to make an impartial evaluation findings. Given the quality of our evaluation results the user is generally low, the evaluation process and results should be consistent with the presentation of the habit of thinking of Chinese people, cultural identity and values. Operational performance assessment system should be designed to be an important factor to consider, from the operational, then scientific, rational, systematic and comprehensive evaluation system is also vain. Therefore, the evaluation system must be based on clearly defined, concise, structured principles of the existing conditions, easy to understand and complete evaluation of personnel, proper use of evaluation findings.(D) The principle of contrastEvaluation of business performance, the number is relatively the best measurement tools, but the lack of comparative information on the benchmark figures did not make any sense. The size of enterprise performance, only its past record, the budget targets and to compare with industry standards, etc., can show low performance. Therefore, in evaluatingcorporate performance and evaluation, it will be produced by its actual results and some numerical comparative analysis of baseline data makes sense.E) Cost-effectiveEvaluation system of data collection, calculation and use is not without cost, in the design of the project evaluation system and process indicators should be considered in cost-effective. While some indicators are useful, if the data to obtain the index is greater than the cost spent on benefits can in general should consider the necessity or to abandon the targets of lower costs by proxy. Of course, measurement theory and technology of existing conditions, evaluation system to accurately calculate the costs and benefits is unrealistic. Nevertheless, people in the building evaluation system, the costs and benefits still need to measure and determine the factors.(F) Performance evaluation and Combination of the principles of performance managementPerformance management through the design of performance indicators, measurement and variance analysis to promote improved performance management system, it can and performance evaluation, and formed personnel, all processes of the management system. Performance appraisal is a man-made objects, designed to encourage the operators and the general staff. But the promotion of people's enthusiasm to play the fundamental goal remains is performance increase, and the performance of the final ways and means of improving still to be specific to the process and technical factors, therefore, performance Pingjia and performance management of the same fundamental purpose, its function is a two-in.3 Business Performance Evaluation System Elements论企业经营业绩评价系统的构建(A) Evaluation of the mainEnterprise Performance conducted by a particular subject, and have specific purposes of the evaluation activities, this is the driving force behind Operating Performance issues, it Shiyi of enterprises and their related stakeholders Renshi based. In the knowledge economy, human capital is an important source of value-added enterprise value, shareholders, employees have the same commitment and business benefits associated with the risk, enterprises have become the financial capital and intellectual capital shared enterprise. Meanwhile, with the option to increase dispersion and mobility, large enterprises operating conditions of the impact on the national economy, leading enterprises and downstream enterprises of the influence and control, business relations between the development of strategic cooperation to enable enterprises to present a "social enterprise" features. In this way, business performance evaluation on not only the responsibility of the owner and the right, but has become workers, government, social solidarity, the focus of attention. Performance evaluation in accordance with the subject and purpose of the different, performance evaluation can be broken down into four areas: resource providers (include investors, creditors and employees, etc.) for the evaluation of business performance; potential investors on the business as an investment target value analysis; government management departments in order to provide business tax, environmental protection, social contribution for the evaluation of the main content; operators to carry out an internal management performance evaluation. This constitutes the main business of the four dimensions of performance evaluation.(B) Evaluation of the objectBusiness performance evaluation system has two evaluation objects: The enterprise and managers, both connections and differences between the two. Results of the evaluation will inevitably have an impact on the evaluation of the object is related to its future direction and interests of the size. Evaluation of enterprises related to the business is expanding, maintaining, restructuring, contract or exit; on the relationship between the operator's assessment of their salaries, rewards and punishments, movements and so on. Evaluation by the evaluation of the main object is defined by need, such as the February 22, 2002 Ministry of Finance revised the five ministries, "Performance Evaluation of Enterprise Operation Rules" will be competitive enterprises overall business class as a evaluation of the object, but the specific evaluation object depending on the actual situation; State-owned Assets Supervision and Administration Commission promulgated on January 1, 2004 implementation of the "head of the central business performance evaluation Provisional Measures" will SASAC perform the function of the state-owned and state holding enterprises were listed for as object.(C) Evaluation of objectivesEnterprise Performance Evaluation System goal is to guide the whole system operation and purpose, there is no clear objectives, the performance evaluation system will be in disorder. By evaluating the judgments Overall business conditions, sum up experience and strengths and weaknesses, deficiencies and gaps found, the diagnosis of the business, put forward measures and recommendations for improvement; the same time, performance evaluation can be based on past business sustainability and论企业经营业绩评价系统的构建growth of forecast, for the development, implementation of the enterprise's strategic objectives. In enterprise management, performance evaluation, based on the formulation of reasonable compensation programs to improve the business's income, the encouragement of their work enthusiasm.(D) EvaluationEvaluation Index System is the business performance evaluation system, the core of the problem, the system of indicators is the object of some aspects of the evaluation to evaluate the choice of indicators should be based on the characteristics of the object and goal of the inherent requirements of the system. Evaluation of various characteristics of the object itself, we can not, nor all the information necessary to understand it. As a useful tool, the system object of concern is the evaluation of aspects relevant to the objectives and evaluation. Both the financial aspects, but also non-financial aspects; both quantitative indicators reflect, but also qualitative indicators to reflect. Performance indicators are the basis for the implementation and objective basis. Conducting evaluation studies, the enterprises should pay attention to distinguish between evaluation and assessment of enterprise managers, because of the two types of objective evaluation of the evaluation object is different and should therefore be designed for two different types of evaluation index system of the object.(E) Evaluation criteriaEvaluation criteria is to judge the merits of the baseline performance evaluation object. Evaluation criteria is produced under certain conditions, as the society progresses, the economy continues to develop as well as externalconditions change, the evaluation purpose, scope, and the starting point will change, as an evaluation scale of evaluation criteria will determine changes . From this sense, the evaluation criteria is changing. However, within a specific time and evaluation criteria need to be certain, should be relatively stable. Standards should be the benchmark for evaluating and planning, and should be based on objective performance rather than on the basis of subjective judgments. Now common performance evaluation criteria are: the standard annual budget, capital budget, standard, historical standard, the standard competition. In the specific selection criteria, and evaluation of the object should be closely linked, generally speaking, the evaluation of the object as the business, the historical level of standard and competitor standards, and evaluation of the object for business managers, it is usually more appropriate to adopt the annual budget standards.(F) EvaluationEvaluation method is the business performance of the specific means of evaluation. With the evaluation indicators and evaluation criteria, but also by some evaluation method to the evaluation indicators and evaluation criteria for practical application, to obtain a fair evaluation of the results. Not science. Reasonable evaluation method, evaluation indicators and evaluation criteria of evaluation have become isolated elements, also lost its relevance. Commonly used evaluation methods are: Comprehensive Index, comprehensive score. Coefficient to a comprehensive analysis of judgments law.(G) The application of evaluation resultsEnterprise Performance evaluation of the results, mainly used in the论企业经营业绩评价系统的构建following areas: (1) for the investor to exercise the option of the operator to provide an important basis. In the modern enterprise system, capital ownership and the right business the separation, because investors and information asymmetry between managers, investors must be based on business performance evaluation results, to appoint or remove the operators to provide basis for decision making. (2) effective to strengthen the regulatory and business process optimization. Through performance evaluation, to correct management of waste and error, to urge and assist the evaluation of the object to improve their management methods and procedures. (3) encourage enterprises to effectively provide a reliable basis. The results of performance evaluation as an important basis for rewards and punishments after the assessment, and incentive and as incentives to encourage managers to better plan our future goals to complete; the same time, performance evaluation allows managers to understand the results after the completion of the work to meet their achievement and encourage their morale.4 Enterprise Performance Evaluation SystemWith the social and economic development, the business environment is undergoing unprecedented change, enterprise management philosophy and methods are undergoing a profound revolution. To adapt, theories and methods of performance evaluation is also undergoing a major transformation to meet the principal objective evaluation of the performance evaluation of business needs. On the current performance evaluation system business comments help us to improve and rational use of business performanceevaluation system and the direction of its development prospects.(A) Corporate performance measurement system analysisEarly 19th century Alexander • Wall in the "barometer of credit" and "ratio analysis of financial statements" of the proposed capability index in the evaluation of enterprise credit evaluation company when the financial benefit status; 20th century, 80's, from the American Management Accounting Committee the perspective of financial benefits such as 8 posted net income of corporate performance measurement indicators; Clive • Dr. Emanuel and Dr. David Otl ey • Contingency theory according to 17 indicators constituted by the "contingent performance measures" system; 1992 Robert Kaplan and David • S • • P • Norton invented the "balanced scorecard measurement approach," the first time, innovation and learning as an important evaluation index, the specific objectives and strategies, so that the operator From a broader area to review business performance, and promote the enterprises to establish long-term strategic vision.China to meet the requirements of the development of economic reform, since the 20th century, people started paying attention to enterprises of 80 operational performance evaluation studies, such as the 1993 Ministry of Finance issued the "Corporate Finance General" system of financial indicators designed by the current ratio of the 8 indicators composition; in 1994 the Authority and other departments of state-owned assets issued to increasing the value of assets as the core of four index system; Ministry of Finance issued in 1995, economic evaluation index system of enterprise profit margin from the sales constitute 10 indicators; in 1999 the Ministry of Finance the four ministries promulgated the "Rules state capital performance论企业经营业绩评价系统的构建evaluation" and "state capital performance evaluation of operating conditions," state-owned enterprises were re-standardized performance evaluation focus on assessing the effectiveness of corporate financial status, assets, operating conditions, liquidity situation and development capacity four aspects of the situation, the return on net assets of the 8 basic indicators, Capital Maintenance and Appreciation amendments in 16 indicators and the basic quality of leadership council of the 8 indicators of three levels, namely, fully reflect the production operations and operators performance; five ministries in 2002 the Ministry of Finance revised "Corporate Performance Assessment action rules" by the return on net assets composed of 28 indicators, improved the solvency of enterprises and development of innovation capability assessment, so that the assessment system more objective and fair, more operational. Especially the "rules of state capital performance evaluation of" quantitative analysis, based on qualitative analysis of secondary, quantitative and qualitative analysis of mutual correction, thus forming a business performance evaluation of general conclusions. Using terms from the index, both financial indicators (indicators of basic indicators and amendments), but also non-financial indicators (comment indicator), which compared with 1995, the index system has made significant progress, however, the index system is also required further improvement. First, the evaluation system is too general and evaluation, regardless of its subject: the evaluation of enterprises and enterprise managers, regardless of the evaluation; on the investor on the management of external evaluation and internal evaluation, regardless; on the businessobjective and fair assessment and incentive on the operator's subjective evaluation, regardless of so. Secondly, the evaluation system in use in the weight of the traditional design of the survey of experts (Delphi method) to determine the index of the fixed-weight method, based on fiduciary duty theory, the main demand for performance evaluation should include asset owners, major stakeholders and the enterprise itself , the demand for different subjects, the relative importance of each index is inconsistent and, therefore, should design multiple Quanshutixi, clearly defined and the scope of its Shiyongduixiang, Yi to meet the practical needs Pingjiagongzuo performance. Finally, in the target design, the evaluation system of the intangible assets (such as intellectual assets) and corporate sustainability due to inadequate attention, lack of appropriate indicators.Laws and regulations in the countries to strengthen construction, accounting and management sector in China on business performance evaluation scholars carried out studies, such as: DU (1999) were designed financial, customer, process, research and development, quality, evaluation of staff, etc. indicators; Rui (2000) proposed a set "and non-financial aspects of the financial aspects of strategic business performance evaluation index system" of thinking; Meng Jianmin (2002) study domestic and international corporate performance evaluation based on the theory and practice, building the performance of Chinese enterprises Evaluation of the basic ideas and concrete ideas, and to the promotion and application of such issues as the study; Feng Lixia (2002) proposed to EV A as the core, the basic principle of using the Balanced Scorecard to establish and improve the state-owned Enterprise Performance Measurement System initial plan; Li Ping Li (2001),论企业经营业绩评价系统的构建the operator specializing in the performance evaluation methodology. They studied the limitations of the process of main features: on the one hand scholars in their respective areas of phase separation is now studying the issue, between the reference and the intermediation theory is not enough; the other hand, the application of results of specific applications of the environment and not enough.(B) Enterprise performance evaluation system visionChina's Enterprise Performance Evaluation System, should learn from foreign countries is relatively mature evaluation system based on the commitment to integrate with China's national conditions, the formation of scientific, operational, performance evaluation system is compatible applicability. System Building subject to North "new institutional economics" in the system innovation "path dependence" principle, meaning that any effective system has been the history of innovation and choice are the accumulation and continuation, are relying on constantly revised and improved to maintain strong vitality. Any use of the environment aside institutional constraints Africa is the failure of system innovation, system innovation can only be built on the existing basis of understanding. The basic idea is as follows: (1) The theory of business performance evaluation of basic research. Construction of the theoretical framework of performance evaluation systems to define performance evaluation of the different subject and perspective, clear evaluation objectives. (2) domestic and international comparative study of performance measurement methods. On our strengths and weaknesses of the current evaluation system based on the performance。
企业会计信息化研究外文文献翻译最新译文
文献出处: T Vatuiu. The study of enterprise accounting information [J]. Annals of theUniversity of Petrosani, Economics, 2015, 5: 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, 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 system 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 enterprise 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 attention, 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 informatization 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 the country's development goals, and to promote and facilitate the process ofthe country's 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 national 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.2The concept and related theories of enterprise informatization2.1 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 benefit, 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 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 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 enhancing 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 (Enterprise Resource Planning) refers to an Enterprise Resource Planning system, it is GartnerGrouP companies in the United States in 1990.It will enterpriseplanning, management, marketing, finance, purchasing set at an organic whole, to the customer's needs and the activities of the enterprise goal 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 enterprise's lean management and lean production, realized the unity of advance planning and afterwards. Use 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 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 resources 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 resources, 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 supply 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 and 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 can't meet, can rapidly form a virtual factory, thus realize products in the limited 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 overallmanagement of thoughts later. ERP enterprise production planning, logistics demand plan, sales plan, budget and human 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 and consistent, can understand the ins and outs of money thus to control and management in a timely manner.3Enterprise informatization development present situationFrom the perspective of the development of accounting information system, the early of the accounting information system is mainly the 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 economic 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 success 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, 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 convene 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 lowAccounting information is the premise of accounting network, according to relevant data shows: enterprise all serious resource waste. This is mainly because thenetwork degree applied in enterprise accounting system is too low. Enterprise data submitted too many mistakes. This is mainly because the typing 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 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 ERP's return on investment. Many small and medium-sized enterprise knowledge of ERP system there is a big deviation, either the ERP system is considered to be the panacea to solve the problem of enterprise all, don't think it's not much value to the enterprise, can objectively evaluate the value of the ERP system makes the ERP investment return expectations appeared larger gap. Third, the lack of understanding of the function of ERP system, think that ERP system is the simple use of inventory, logistics and financial system, not the whole development of the enterprise management planning together, through the system dynamic adjustment to realize the unification of the whole enterprise management.3.3 The accounting business process is not standardEnterprise accounting information system from accounting subject classification, the accounting information collection, selection, summary, but the current implementation, accounting information system provides information far cannot satisfy the needs of corporate decision makers, so that the accounting activities became independent departments in operation, the data generated by the natural and the business sector has been out of line. Enterprise after the implementation of accounting information system, simply by using the computer instead of manual accounting, and failed to change from the whole enterprise accounting businessprocess, did not realize the fundamental process reengineering. And in practice, enterprise capital is seriously lagging behind the logistics information, thus causes the enterprise business process can't satisfy the need of real-time control in time, nature of accounting information and enterprise management state of point-to-point statistics, provide to the enterprise information management and the policy makers also loses the relative authenticity, the reliability of the information quality decline.4 ConclusionAccounting informationization is the enterprise informatization of the central nervous, many enterprises in the construction of informatization, often based on accounting information into a breakthrough, the accounting information is the core of enterprise informatization enterprise accounting information is an ongoing process, the goal is to set up the enterprise decision support system, decision-making for real-time, accurate and complete the production and transmission of information, realize the optimal allocation of resources, the rational flow of value; Help enterprises to quickly make the right decisions, in the harsh competition environment to survive and continue to grow stronger. Companies must also be on the outer and inner risk of the enterprise effective management and control, only through the implementation of the strategy analysis in the process of small and medium-sized enterprise accounting information system analysis, and can effectively deal with accounting information, accounting information system, internal control and external risk management, and to better promote the small and medium-sized enterprise accounting information system to realize healthy and sustainable development.译文企业会计信息化问题研究T Vatuiu摘要信息化的发展是伴随着计算机的兴起和普及而出现和发展的，最初计算机是应用于财务部门处理会计业务的，企业信息化从诞生开始就是以会计信息化为中心的，也就是说会计信息化建设的成功与否直接关系到企业信息化战略的成功。
企业会计电算化外文文献翻译2019年译文3000多字
文献出处：Nicholas Correia. The enterprise accounting computerization studies[J]. Critical Perspectives on Accounting，原文The enterprise accounting computerization studiesAuthor: Nicholas CorreiaAbstractEnterprise implementing accounting computerization for the work of enterprise accounting information processing, the application has the effect of acceleration, is the inevitable development direction of instead of manual operation, but the accounting computerization also due to error, safety is threatened shortcomings, should strengthen the research of computerized accounting, the accounting computerization brings problems were discussed, in order to promote the accounting computerization system construction, enhance the capacity of enterprise accounting personnel, strengthen the accounting work safety control, improve the cognitive methods and means such as computerized accounting, improve the overall level of enterprise accounting computerization, accounting computerization for enterprises to develop real value, at the same time of accounting work progress, obtain comprehensive promotion management work and economic work.Keywords: Enterprise accounting computerization; The system construction; Ability to ascend1IntroductionComputerized accounting refers to the electronic computer as the main body of the application of information technology in accounting work, in particular, is the use of accounting software, command in various computer equipment instead of manually or by hand it's hard to finish of the accounting work process.At present, the accounting computerization has become a melting computer science, management science, information science and accounting science for the integration of the edge discipline, in the areas of economic management in the application of electronic computer in the leading position, is to play a leading management fields gradually into the modern economy. The accounting computerization has greatly reduce the labor intensity of accounting personnel, improve the efficiency and quality of the accounting work, promote the change of accounting function. With the rapid development of information technology and management requirements unceasing enhancement, the accounting manual operation is gradually replaced by the accounting computerization, to meet the need of social and economic development of accounting personnel, must train and bring up large quantities of both master basic computer application, accounting business process and knowledge of the composite applied accounting talents.Enterprise accounting computerization is both a blessing and a curse, can not only improve the quality of accounting information, but also the existence of securityproblems, should be combined with the enterprise accounting work of the accounting computerization the trend carefully, fully discussion. This study on the accounting computerization concept description, illustrates the accounting computerization of all kinds of problems, provides the enterprise system construction, personnel, improve the capacity to strengthen safety control measures, raise awareness, etc, to promote the enterprise accounting computerization on whole achieve better and faster. The concept of enterprise accounting computerization enterprise accounting computerization is the focus of the current enterprise accounting work, is also the direction of future development enterprise accounting work. Enterprise accounting computerization is the use of computer and network as the center, the implementation of enterprise accounting information processing and processing, thus made the accounting information is more accurate, more secure, more scientific job applications. Enterprise accounting computerization has the advantage of computer to replace human, especially for the accounting information collection, sorting, processing the accounting computerization has significant advantages, quality, speed, and become a modern enterprise must master the accounting method and means.2.1 Enterprise accounting computerization talent shortagesWhen enterprises implement the accounting computerization is an important problem facing the talent problem, no talent, a lot of enterprise accounting computerization is the lack of enterprise accounting computerization operation personnel, and a lack of enterprise accounting computerization management talent, some of the few enterprise accounting computerization management and operating personnel from the traditional accounting personnel, or by computer maintenance personnel through simple training, such a talent actually is difficult to support enterprise accounting computerization, accounting quality problem, now enterprise application of computerized accounting is not flexible also became an understandable typicality.2.2 The lack of internal control measuresAfter implementing accounting computerization, enterprise internal control transformed from the traditional manual control program control, this control pay more attention to the handling and processing of information, and lack of necessary logic to the authenticity of information and the actual judgment, especially in the total balance, subsidiary ledger check, is the lack of necessary inspection records, it is difficult to guarantee the accuracy of the enterprise accounting computerization information and authenticity, lead to the steady accumulation of information problems, finally affect the enterprise accounting and economic work.2.3 System execution to be strictAccording to see the end of the accounting computerization enterprise in recent years, although the provisions of the accounting computerization enterprise rules and regulations, but many measures no enforceability, coupled with the lack of inspection and supervision system, the management of the enterprise accounting computerization displays the absence phenomenon, the serious influence the realization of the function of enterprise accounting computerization and the superiority. Three measures toimprove the level of enterprise accounting computerization3.1 Improve business full of enterprise accounting computerizationKnow the key is to strengthen enterprise improve cognitive cognition leading to the enterprise accounting computerization, should build up to the leadership staff accounting computerization management measures, from a program, design and understanding on the improvement of enterprise accounting computerization, this approach is not only conducive to the improvement of the quality of the accounting computerization, and conducive to the healthy development of the accounting.3.2 to strengthen the enterprise accounting computerization security controlsBuilding enterprise accounting computerization operation level of security, and enhance the software and hardware system through authorized operation stability, reduce the computer may be affected by external factors, can be in isolation, data storage and processing machine room environment protection measures, and implementation of network security, data security, access control, identity can identify means to achieve security control, etc.In addition, the enterprise can be further used techniques such as data encryption, access control technology, authentication technology, optical fiber transmission, access security, serial number control of proof of charge to an account, loan balance calibration, make audit separation of duties, etc., by means of the integrated enterprise accounting computerization safety control.3.3 to promote enterprise computerized accounting personnel's ability to ascendEnterprise to cultivate a large number of talents to adapt to the enterprise accounting computerization, ensure the quality of financial information processing and analysis, to satisfy all demands for financial information of "accounting - computer - management" model of interdisciplinary talents.Unit head should encourage and support the computerized accounting personnel to learn and master new knowledge, the knowledge and skills are constantly updated, complement and development, further grasp the computerized internal financial control system and policy, so as to keep up with the needs of the development of the economy.To strengthen the accounting personnel of new knowledge, new business training at the same time, also to strengthen the professional ethics education of accounting personnel, improve the level of accounting personnel's professional ethics.Attach great importance to the continuing education of computerized accounting personnel, and constantly improve the level of business, clear to carry out the follow-up education work.The institutions and personnel, timely release financial regulations, discipline, in view of the country's new accounting personnel guidance and training.Especially should improve the computer operation ability of financial personnel, this is the foundation to ensure the quality of the accounting computerization.3.4 enterprise accounting computerization system constructionEnterprise accounting computerization requirements in accordance with theprinciple of internal check reasonable division of labor, which can work in each otherWork about, mutual supervision, to prevent errors or intentional fraud, etc.After the implementation of computerization, some traditional check, calculation, storage and so on internal accounting control mode is replaced by the computer internal control way easily.Some companies to proof of charge to an account in the audit practice in addition to the signature within a computer system also requires the print on the accounting documents of approval, it is to enhance the degree of security audit.3.5 establish the accounting computerization internal management systemTo carry out the accounting computerization units shall, as required by work, establish and improve the post responsibility system, including accounting computerization accounting computerization operation management system, computer software and data management system, computerized accounting archives management system of the computerized accounting internal management system, ensure the smooth progress in accounting computerization. To establish the accounting computerization post responsibility system, to clarify the responsibilities of each individual job scope, cogent accomplish everything someone tube, everyone has a dedicated, dealt with requirements, the inspection work. After the accounting computerization of jobs can be divided into basic accounting and computerized accounting job. Basic accounting jobs can include: accounting supervisor, cashier, accounting and auditing, accounting archives management work. Computerized accounting jobs include direct management, operation and maintenance of computer and accounting software system work.Computer supervisor: responsible for the coordination work of computer and accounting software system operation, request with accounting and computer knowledge, organization and management experience and related accounting computerization. Can be made of the accounting computerization supervisor director concurrently, as the small and medium-sized units of accounting software, computer and computer network should be set up this position.Software operations: responsible for the input and the original documents of proof of charge to an account, such as accounting data, output accounting vouchers, account books, accounting statements and reports, and part of the accounting data processing, and requires the accounting software operating knowledge, at the level of accounting computerization primary knowledge training; Each unit should be encouraged to basic accounting personnel of software operation job of work.Audit accounting: is responsible for input computer accounting data (accounting vouchers and original vouchers, etc.) for review, operating accounting software registration in books, for printing of books and statements to confirm;This work requires knowledge of accounting and computer, to achieve the level of the accounting computerization primary knowledge training, can be competent accounting concurrently hold.Computer maintenance: responsible for guaranteeing the normal operation of the computer hardware, software, management accounting data inside machine;The post requires computer and accounting knowledge, through the accountingcomputerization intermediate knowledge training;With large and small units of accounting software, computer and computer network should be set up this post, this post should be held by a full-time staff in large and medium-sized enterprises.Computer audit: responsible for monitoring computer and the operation of the accounting software system, to prevent the use of computers for fraud; Requires knowledge of accounting and computer, computerized accounting intermediate knowledge training level, the duty by accounting auditors part-time; With large and small computer and large unit of accounting software, can set up this position.Data analysis: responsible for the analysis of the accounting data in the computer requires computer and accounting knowledge, at the level of computerized accounting intermediate knowledge training; With large and small units of accounting software, computer and computer network can be set up this position, by the competent accounting concurrently hold.4 ConclusionEnterprises implement the accounting computerization is a long-term process, need a unified specification, should be clear on the basis of the concept of accounting by edp, the scientific analysis of the problems existing in the enterprise accounting computerization, and causes of the problem, on the premise of standardization, institutionalization, by means of safety measures, management norms, the help enterprise to realize the accounting computerization. The discussion of the present study focused on technology and management, but to stimulate enterprise there are lack of computerized accounting staff's work enthusiasm and hope that my colleagues can be combined with the work of enterprise accounting computerization to perfect and supplement, in order to enrich enterprises use the means of accounting computerization.译文企业会计电算化问题研究作者:尼古拉斯•科雷亚摘要企业实行会计电算化对于企业会计工作中信息加工、应用有着加速作用，是取代手工会计操作必然发展方向，但会计电算化也会因操作失误、安全受到威胁而产生种种弊端，应该加强对会计电算化问题的研究，对会计电算化带来的问题进行深层次探讨，以推进会计电算化制度建设，增强企业会计人员能力，加强会计工作安全控制，提高会计电算化认知等方法和手段，提升企业会计电算化的总体水平，使会计电算化真正为企业发挥出重要的价值，在取得会计工作进步同时，获得管理工作和经济工作综合提升。
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企业数据建模外文翻译文献(文档含中英文对照即英文原文和中文翻译)翻译：信息系统开发和数据库开发在许多组织中，数据库开发是从企业数据建模开始的，企业数据建模确定了组织数据库的范围和一般内容。
这一步骤通常发生在一个组织进行信息系统规划的过程中，它的目的是为组织数据创建一个整体的描述或解释，而不是设计一个特定的数据库。
一个特定的数据库为一个或多个信息系统提供数据，而企业数据模型（可能包含许多数据库）描述了由组织维护的数据的范围。
在企业数据建模时，你审查当前的系统，分析需要支持的业务领域的本质，描述需要进一步抽象的数据，并且规划一个或多个数据库开发项目。
图1显示松谷家具公司的企业数据模型的一个部分。
1.1 信息系统体系结构如图1所示，高级的数据模型仅仅是总体信息系统体系结构(ISA)一个部分或一个组织信息系统的蓝图。
在信息系统规划期间，你可以建立一个企业数据模型作为整个信息系统体系结构的一部分。
根据Zachman(1987)、Sowa和Zachman（1992）的观点，一个信息系统体系结构由以下6个关键部分组成:数据（如图1所示，但是也有其他的表示方法）。
操纵数据的处理（着系可以用数据流图、带方法的对象模型或者其他符号表示）。
网络，它在组织内并在组织与它的主要业务伙伴之间传输数据（它可以通过网络连接和拓扑图来显示）。
人，人执行处理并且是数据和信息的来源和接收者（人在过程模型中显示为数据的发送者和接收者）。
执行过程的事件和时间点（它们可以用状态转换图和其他的方式来显示）。
事件的原因和数据处理的规则（经常以文本形式显示，但是也存在一些用于规划的图表工具，如决策表）。
1.2 信息工程信息系统的规划者按照信息系统规划的特定方法开发出信息系统的体系结构。
信息工程是一种正式的和流行的方法。
信息工程是一种面向数据的创建和维护信息系统的方法。
因为信息工程是面向数据的，所以当你开始理解数据库是怎样被标识和定义时，信息工程的一种简洁的解释是非常有帮助的。
信息工程遵循自顶向下规划的方法，其中，特定的信息系统从对信息需求的广泛理解中推导出来（例如，我们需要关于顾客、产品、供应商、销售员和加工中心的数据），而不是合并许多详尽的信息请求（如一个订单输入屏幕或按照地域报告的销售汇总）。
自顶向下规划可使开发人员更全面地规划信息系统，提供一种考虑系统组件集成的方法，增进对信息系统与业务目标的关系的理解，加深对信息系统在整个组织中的影响的理解。
信息工程包括四个步骤:规划、分析、设计和实现。
信息工程的规划阶段产生信息系统体系结构，包括企业数据模型。
1.3 信息系统规划信息系统规划的目标是使信息技术与组织的业务策略紧密结合，这种结合对于从信息系统和技术的投资中获取最大利益是非常重要的。
正如表1所描述的那样，信息工程方法的规划阶段包括3个步骤，我们在后续的3个小节中讨论它们。
1.确定关键性的规划因素关键性的规划因素是指组织目标、关键的成功因素和问题领域。
确定这些因素的目的是建立规划的环境并且将信息系统规划与战略业务规划联系起来。
表2显示了松谷家具公司的一些可能的关键规划因素，这些因素有助于信息系统的管理者为新的信息系统和数据库社顶优先级以处理需求。
例如，考虑到不精确的销售预测这个问题领域，信息系统的管理者可能在组织数据库中存放额外的历史销售数据、新的市场研究数据和新产品的测试数据。
2.确定组织的规划对象组织规划对象定义了业务范围，业务范围会限制后来的系统分析和信息系统可能发生改变的地方。
五个关键的规划对象如下所示:●组织单元组织中的各种部门。
●组织地点业务操作的发生地。
●业务功能支持组织使命的业务处理的相关组。
业务功能不同于组织单元，事实上一个功能可以分配给多个组织单元（例如，产品开发功能可能是销售部和生产部共同的责任）。
●实体类型关于组织所管理的人，地点和事物的数据的主要类别。
●信息系统处理数据集的应用软件和支持程序。
3.建立企业模型一个全面的企业模型包括每个企业功能的功能分解模型、企业数据模型和各种规划矩阵。
功能分解是把组织的功能进行更详细的分解过程，功能分解是在系统分析中为了简化问题、分散注意力和确定组件而使用的经典处理方法。
在松谷家具公司中订单履行功能的功能分解的例子如图2所示。
对于处理业务功能和支持功能的全部集合而言，多个数据库是必须的，因此一个特定的数据库可能仅仅对支持功能（如图2所示）的一个子集提供支持。
为了减少数据冗余和使数据更有意义，拥有完整的、高层次的企业视图是非常有帮助的。
企业数据模型使用特定的符号来描述。
除了实体类型这种图形描述外，一个完整的企业数据模型还应包括每个实体类型的描述和描述业务操作的提要，即业务规则。
业务规则决定数据的有效性。
一个企业数据模型不仅包括实体类型，还包括数据实体间的联系，以及各种规划对象间的其他联系。
显示规划对象间联系的一种常见形式是矩阵。
由于规划矩阵不需要数据库被明确的建模就可以明确描述业务需求，因此规划矩阵是一种重要的功能。
规划矩阵经常从业务规则中导出，它有助于社顶开发活动优先级、将开发活动排序和根据自顶向下视图通过一种企业范围的方法安排这些开发活动。
有许多种规划矩阵可供使用，它们的共同之处是:●地点-功能显示业务功能在哪个业务地点执行。
●单元-功能显示业务功能由哪个业务单元执行或负责。
●信息系统-数据实体解释每个信息系统如何与每个数据实体相互作用（例如，是否每个系统都对每个实体中的数据进行创建、检索、更新和删除）。
●支持功能-数据实体确定每个功能中数据的获取、使用、更新和删除。
●信息系统-目标显示信息系统支持的每个业务目标图3举例说明了一个可能的功能-数据实体矩阵。
这样的矩阵可以用于多种目的，包括以下三个目的:1)确定空白实体显示哪些数据实体没有被任何功能使用或哪个功能没有使用任何实体。
2)发现丢失的实体每个功能涉及的员工通过检查矩阵能够确认任何可能丢失的实体。
3)区分开发活动的优先级如果一个给顶的功能对于系统开发有高优先级（可能因为它与重要的组织目标相关），那么这个领域所使用的实体在数据库开发中拥有高优先级。
Hoffer、George和Valacich(2002)的著作中有关于怎样使用规划矩阵完成信息工程和系统规划的更完整的描述。
2数据库开发过程基于信息工程的信息系统规划是数据库开发项目的一个来源。
这些开发新数据库的项目通常是为了满足组织的战略需求，例如改善客户支持、提高产品和库存管理或进行更精确的销售预测。
然而许多数据库开发项目更多的是以自底向上的方式出现的，例如信息系统的用户需要特定的信息来完成他们的工作，从而请求开始一个项目，又如其他信息系统的专家发现组织需要改进数据管理而开始新的项目。
即使在自底向上的情况下，建立企业数据模型也是必须的，以便理解现有的数据库是否可以提供所需的数据，否则，新的数据库、数据实体和属性都应该加到当前的组织数据资源中去。
无论是战略需求还是操作信息的需求，每个数据库开发项目通常集中在一个数据库上。
一些数据库项目仅仅集中在定义、设计和实现一个数据库，以作为后续信息系统开发的基础。
然而在大多数情况下，数据库及其相关信息处理功能是作为一个完整的信息系统开发项目的一部分而被开发的。
2.1 系统开发生命周期指导管理信息系统开发项目的传统过程是系统开发生命周期(SDLC)。
系统开发生命周期是指一个组织中由数据库设计人员和程序员组成的信息系统专家小组详细说明、开发、维护和替换信息系统的全部步骤。
这个过程比作瀑布是因为每一步都流到相邻的下一步，即信息系统的规格说明是一块一块地开发出来的，每一块的输出是下一块的输入。
然而如图所示，这些步骤并不是纯线性的，每个步骤在时间上有所重叠（因此可以并行地管理步骤），而且当需要重新考虑先前的决策时，还可以回滚到前面某些步骤。
（因而水可以在瀑布中倒流！）图4对系统开发生命周期每一阶段的目的和可交付的产品进行了简明注解。
系统开发生命周期的每一阶段都包括与数据库开发相关的活动，所以，数据库管理的问题遍布整个系统开发过程。
我们在图5中重复了系统开发生命周期的七个阶段，并概述了每个阶段常见的数据库开发活动。
请注意，系统开发生命周期的阶段和数据库开发步骤之间不存在一一对应的关系，概念数据建模发生在两个系统开发生命周期阶段之间。
企业建模数据库开发过程从企业建模（系统开发生命周期中项目论证和选择阶段的一部分）开始设定组织数据库的范围和一般内容。
企业建模发生在信息系统规划和其他活动期间，这些活动确定信息系统的哪个部分需要改变和加强并概述出全部组织数据的范围。
在这一步中，检查当前数据库和信息系统，分析作为开发项目主体的业务领域的本质，用非常一般的术语描述每个信息系统在开发时所需要的数据。
每个项目只有当它达到组织的预期目标时才可以进行下一步。
概念数据建模对一个已经开始的信息系统项目而言，概念数据建模阶段分析信息系统的全部数据需求。
它分为两个阶段。
首先，它在项目开始和规划阶段建立一张类似于图1的图。
同时建立其他文档来概述不考虑现存数据库的情况下特定开发项目中所需的数据范围。
此时仅仅包括高层类别的数据（实体）和主要联系。
然后在系统开发生命周期的分析阶段产生确定信息系统必须管理的全部组织数据的详细数据模型，定义所有数据属性，列出全部数据类别，表示数据实体间所有的业务联系，确定描述数据完整性的全部规则。
在分析阶段，还要检查概念数据模型（在后面也称作概念模式）与用来解释目标信息系统其他方面的模型类别的一致性，例如处理步骤、处理数据的规则以及时间的时序。
然而，即使是这样详细的概念数据模型也只是初步的，因为后续的信息系统生命周期中的活动在设计事务、报表、显示和查询时可能会发现遗漏的元素或错误。
因此，经常说到的概念数据建模是以一种自顶向下的方式完成的，它由业务领域的一般理解所驱动，而不是由特定的信息处理活动所驱动。
3.逻辑数据库设计逻辑数据库设计从两个角度进行数据库开发。
首先，将概念数据模型变换成基于关系数据库理论的标准表示方法——关系。
然后像设计信息系统的每个计算机程序（包括程序的输入和输出格式）那样，对数据库支持的事务、报表、显示和查询进行详细的检查。
在这个所谓的自底向上的分析中，精确地验证数据库中需要维护的数据和在每个事务、报表等等中需要的那些数据的性质。
对于每个单独的报表、事务等等的分析都要考虑一个特定的、有限制的但是完全的数据库视图。
当报表、事务等被分析时有可能根据需要而改变概念数据模型。
尤其在大型的项目中，不同的分析人员和系统开发者的团队可以独立地工作在不同的程序或程序集中，他们所有工作的细节直到逻辑设计阶段才可能会显示出来。
在这种情况下，逻辑数据库设计阶段必须将原始的概念数据模型和这些独立的用户视图合并或集成到一个全面的设计中。