毕业论文外文翻译-ERP系统的影响

毕业论文外文文献翻译院系经济管理学院专业班级会计0902班姓名原文出处 The Effort Of ERP,February,2009 评分指导教师华中科技大学武昌分校2013 年 1 月ERP系统的影响约瑟夫·布雷泽尔广义的会计电算化是指与实际会计工作电算化有关的所有工作，包括会计电算化软件的开发与应用、会计电算化人才的培训、会计电算化的宏观规划、会计电算化制度建设、会计电算化软件市场的培育与发展等。

他是一个人机结合的系统，其基本构成包括会计人员、硬件资源、软件资源和信息资源等要素，其核心部分则是功能完善的会计软件资源。

计算机的计算速度非常快，而采用会计电算化后，会计数据都是通过计算机来处理，这样使会计信息更加准确和及时，同时也为发挥会计的职能作用创造了有利条件，如通过财务软件来进行数据的分析、预测，从而更加充分的发回会计的预测、决策职能，不局限于其反应、监督职能。

实现会计电算化后，只有将原始会计数据输入计算机，大量的数据、计算、分类、归集、汇总、分析等工作，全部由计算机完成。

这样就将会计人员从繁杂的记账、算账,、报账中解脱出来，减轻了劳动强度，提高了工作效率；而会计软件采用了先进的技术对输入的数据进行校验，防止非法数据的进入，如一张借贷不平的凭证，计算机拒绝接收，从而保证了会计信息的合法性、完整性，促进了会计工作的规范化，提高了会计信息的质量；实现会计电算化后会计不仅有核算，监督这样的基本职能，而且还通过计算机分析、预测并参与经济决策，提高了企业的管理水平，此外大量的信息可以得到共享，促进和带动其他业务、管理部门的信息沟通，为整个管理现代化奠定基础。

目前，许多企业还未充分认识到会计电算化的意义及重要性。

首先，许多企业领导者对会计电算化存在片面认识，认为会计电算化只是会计核算工具的改变，看不到其对会计职能、企业管理方法和管理流程的深刻影响，有的领导甚至认为会计电算化只是用计算机代替账册，仅把会计电算化当作树立企业形象的一种手段。

其次，在会计电算化的具体应用中，多数单位缺乏对手工系统进行充分分析的意识，没有针对本企业自身的管理要求和运行模式，对会计信息系统进行相应的设置和调整。

在不少财务人员看来，电算化仅仅是代替了手工核算，提高了核算效率，根本未认识到建立完整的会计信息系统对企业的重要性。

会计电算化是会计工作的发展方向，是信息时代社会经济发展对会计工作提出的必然要求。

我们必须清醒地认识到,会计电算化不仅改变了会计核算方式、数据储存形式、数据处理程序和方法,扩大了会计数据领域,提高了会计信息质量,而且改变了会计内部控制与审计的方法和技术,推动了会计理论与会计技术的进一步发展完善,促进了会计管理制度的改革,是整个会计理论研究与会计实务的一次根本性变革。

从表面上看,会计电算化只不过是将电子计算机应用于会计核算工作中,减轻会计人员的劳动强度,提高会计核算的速度和精度,以计算机替代手工记账。

而实际上,会计电算化决不仅仅是核算工具和核算方法的改进,而且必然会引起会计工作组织和人员分工的改革,促进会计人员素质和知识结构、会计工作效率和质量的全面提高,从而节省会计人员的时间和精力,转变会计工作职能,推动会计理论和会计技术的进步,提高整个会计工作的水平,大幅度增加企业的经使会计理论和实务的方方面面都将发生前所未有的深刻变化。

比如数据集中存放的“电算化会计”，采用先进的数据库及数据仓库技术，实现了数据分类集中存放，完成明细分类账和对账操作，各种报表数据均能通过数据共享及时而准确地取得。

为实现会计电算化人的素质是关键，要进一步改革人才教育培养的相关制度，多方面、多形式、多渠道培养会计电算化所需要的各个层次的人才。

首先，相关的大、专院校，根据时代需要，及时调整专业设置和培养方向，把握社会人社会培养既懂计算机知识，又懂会计企业经营管理的复合型人才，重点掌握会计电算化应用软、硬件的开发、改进、维护等问题；其次，对在岗会计人员进行进修和培训，使他们能够比较系统的了解和掌握会计电算化的基本原理和操作方法，持证上岗。

好的会计基础工作和规范的业务处理程序，是实现会计电算化的前提条件，这就要求会计人员提高自身素质，更新知识结构，重要的是必须掌握电子计算机的有关知识，提高职业判断能力，确保会计工作规范有序。

作为会计，应积极学习会计电算化知识，掌握计算机先进技术，提高操作能力，维护软件正常运行，把自己培养为复合型人才，为本单位尽快建立高效的会计信息系统创造条件。

会计电算化，给会计工作增添了新内容，从各方面要求会计人员提高自身素质，更新知识结构，一方面为了参与企业管理，要更多地学习经营管理知识，另一方面还必须掌握电子计算机的有关知识，好的会计基础工作和规范的业务处理程序，是实现会计电算化的前提条件，所以会计电算化也要求促进会计工作的规范化。

以上这些问题是会计电算化进程中经常遇到而又必须重视和及时解决的问题。

这些问题如若不重视或不及时解决，它将严重阻碍会计电算化向更深层次的发展；如若重视并及时解决这些问题，它必然会促进会计电算化向更深层次发展，最大程度地提高会计工作水平和会计信息的质量，更好地为提高各级企、事业单位现代化管理水平和提高经济效益服务。

企业在建立了会计电算化系统后，由于计算机的运算速度快、计算精度高、提供信息全面，因而大大提高了会计工作的质量，改变了会计工作的面貌，会计核算和会计管理的环境发生了很大的变化。

但是．随着会计电算化的飞速发展，利用电算化系统的弱点进行的贪污、舞弊等违法犯罪活动也有所增加，给企业和社会造成了严重的损失。

由于会计电算化系统的特殊性，建立一整套对会计电算化系统舞弊的防范措施和控制制度就显得尤为重要。

Generalized computerized accounting refers to accounting for all the work associated with the actual accounting work, including the development and application of computerized accounting software, computerized accounting personnel training, the accounting computerization in macroscopic planning, computerized accounting system, the accounting computerization software market cultivation and development etc..He is a combination system, the basic composition including accounting personnel, hardware resources, software resources and information resources and other factors, its core part is the function of the accounting software resources.The calculation speed of computer is very fast, and the use of computerized accounting, the accounting data is processed by computer, so that the accounting information more accurately and timely, but also created favorable conditions for the use of the function of accountant, such as through the financial software to carry on the analysis, according to the forecast, the more sufficient back accounting for the forecast, decision-making functions, not only in the confines of the reaction, the supervision function.Implementation of computerized accounting, only the original accounting data input computer, large amounts of data, computing,classification, collection, summary, analysis and so on, are completed by the computer.This accounting personnel from the complicated bookkeeping, accounting, reporting, relief, reducing the labor intensity, improve work efficiency; and the accounting software used to check data of advanced technology to prevent the entry of illegal input, data, such as a loan uneven vouchers, computer rejected, so as to ensure the legality, integrity of accounting information, and promote the accounting work standardization, improved the quality of accounting information; accounting computerization accounting is not only the basic functions of accounting, such supervision, but also through computer analysis, prediction and participation in economic decision-making, improve the management level of enterprises, in addition to a large number of the information can be shared, information communication to promote and drive the other business, management, and lay the foundation for the modernization of management.At present, many enterprises are not fully aware of the significance and importance of accounting computerization.First of all, many business leaders to computerized accounting have one-sided understanding, think of just accounting tools to change the accounting computerization, can not see its profound influence on accounting function, management methods and management processes, some leaders even think the accounting computerization only replace books bycomputer, and only a means of as a corporate image in accounting computerization.Secondly, in the specific application of the accounting computerization, the majority of units lack sufficient analysis of consciousness to the manual system, not for the management requirements of the enterprise itself and its operation mode, set and adjust the accounting information system.In the view of many financial personnel, computerization is only instead of manual accounting, improve accounting efficiency, set up did not recognize the integrity of accounting information system to the importance of the enterprise.Accounting computerization is the development direction of the accounting work, is the inevitable requirement of the development of social economy in the information age to the accounting work.We must realise soberly, computerized accounting not only change the accounting methods, forms of data storage, data processing procedures and methods, to expand the field of accounting data, improve the quality of accounting information, but also changes the method and technology of internal accounting control and audit, promote the further development of accounting theory and technique improvement, promote the accounting management system reform, is a fundamental change of the accounting theory and accounting practice.On the surface, accounting computerization is only used in computer accounting work, accounting personnel to reduce labor intensity, improve the speed and accuracy of accounting, computer instead ofmanual accounting.In fact, computerized accounting is not only the improvement of accounting and accounting methods, and will cause the reform of accounting work organization and personnel division of labor, promoting the accounting personnel quality and knowledge structure, the efficiency of accounting work and the quality of accounting personnel, thus saving time and energy, change the accounting functions, accounting accounting theory and technical progress, improve the accounting work level, greatly increased the accounting theory and practice aspects have undergone profound changes hitherto unknown enterprise.For example, the data stored in the "computerized accounting", the use of advanced database and data warehouse technology, realizes the data classification and centralized storage, complete the subsidiary ledger and reconciliation operation, all kinds of report data can be obtained accurately through data sharing.Computerized accounting for the people's quality is the key, the relevant system to further reform of talent education and training, in many aspects, in various forms, multi-channel training of accounting computerization needs all levels of personnel.First of all, the large, colleges, according to the needs of the times, the timely adjustment of professional setting and training direction, grasp the social social culture not only understand the computer knowledge, and to understand the talents of accounting of the enterprise management, master key tocomputerized accounting application software, hardware development, improvement, maintenance and other problems; second, to to study and to on-the-job training of accounting personnel, so that they can understand and grasp the system of the accounting basic principle and operating method, certificates.Business process basic accounting work good and standard, is the realization of accounting computerization of the condition, which requires the accounting staff to improve their own quality, update their knowledge structure, it is important for knowledge must master the computer, improve the ability of occupation judgment, to ensure that the accounting work norms and orderly.As the accounting, should actively learn computerized accounting knowledge, master advanced computer technology, enhance the ability to operate, maintain the normal operation of software, to train themselves into talents, for the units to establish effective accounting information system to create the conditions as soon as possible.Accounting computerization, adds new content to the accounting work, accounting personnel in all aspects to improve their own quality, update their knowledge structure, on the one hand in order to participate in the enterprise management, to learn more knowledge of business management, on the other hand, we must master the computer knowledge, business process basic accounting work well and standard, is the realization condition of computerized accounting, so accounting standardization also promote the accounting work.These problems are the accounting computerization and must pay attention to and solve the problems often encountered in the process of.If these problems are not valued or not resolved, it will seriously hamper China's computerized accounting to the development of a deeper level; if attention and solve these problems in a timely manner, it will definitely promote China's accounting computerization to the deeper, to maximize the accounting standards and improve the quality of accounting information, to better improve at all levels, modern management level of enterprises and institutions to improve economic efficiency and service.Enterprises in the establishment of a computerized accounting system, because the computer operation speed, high accuracy, providing comprehensive information, thus greatly improving the quality of accounting work, change the accounting work face, great changes occurred in the accounting and accounting management of the environment.But with the rapid development of computerized accounting, computerized system weaknesses of corruption, fraud and other illegal and criminal activities has also increased, resulting in serious losses to the enterprise and society.Due to the particularity of computerized accounting system, it is particularly important to establish the system of measure and control against a set of accounting computerization system fraud.域高水平的文献都是外文文献，借鉴一些外文文献翻译的经验是非常必要的。