云会计发展状况研究外文文献翻译最新译文
会计信息失真 外文文献译文及原文
封面目录1 绪论 (3)1 Introduction (4)2 会计信息失真的原因 (5)2.1 会计法律法规体系的局限性 (5)2.2 会计工作人员的疏漏 (5)2.3 职业道德的背离 (5)2.4 政府监管机制不完善 (6)2 The reason of the accounting information distortion (7)2.1 The limitation of accountant laws and regulations system (7)2.2 The accountancy fault (7)2.3 Occupational ethics deviating (8)2.4 The imperfect government mechanism (8)3 会计信息失真的对策 (9)3.1 建立标准化的会计准则，加强会计制度的建设 (9)3.2 建立和完善公司内部监管体系 (9)3.3 完善会计人员监管体系，加大违规的惩处力度 (9)3.4 完善职业资格证制度，加大后续教育的力度，提高会计人员的综合素质 (10)3 The Countermeasure of Accounting Information Distortion (11)3.1 Standard accounting guide line and strengthen the construction of accounting system .. 113.2 Establishing and perfecting enterprise internal control system. (11)3.3 Perfecting accountant supervises system, enhancing punishment. (12)3.4 Consummating employed qualifications system, enhancing following education,improving the accountant quality comprehensively. (12)4 结论 (14)Conclusions (15)摘要这些年，会计信息失真已经影响到了社会经济秩序，本文主要分析了我国会计信息失真产生的原因，及其对策。
会计准则外文文献翻译-财务会计专业
会计准那么外文文献及翻译-财务会计专业(含：英文原文及中文译文)文献出处：Buschhüter M, Striegel A. IAS 37 – Provisions, Contingent Liabilities and Contingent Assets[M]// Kommentar Internationale Rechnungslegung IFRS. Gabler, 2021:955-974.英文原文Accounting Standard (AS) 37Contingent Liabilities and Contingent AssetsBuschhüter M, Striegel AThis International Accounting Standard was approved by the IASC Board in July 1998 and became effective for financial statements covering periods beginning on or after 1 July 1999.Introduction1. IAS 37 prescribes the accounting and disclosure for all provisions, contingent liabilities and contingent assets, except:(a) those resulting from financial instruments that are carried at fair value;(b) those resulting from executory contracts, except where the contract is onerous. Executory contracts are contracts under which neither party has performed any of its obligations or both parties have partially performed their obligations to an equal extent;(c) those arising in insurance enterprises from contracts with policyholders;(d) those covered by another International Accounting Standard. Provisions2. The Standard defines provisions as liabilities of uncertain timing or amount. A provision should be recognised when, and only when:(a) an enterprise has a present obligation (legal or constructive) as a result of a past event; (b) it is probable (i.e. more likely than not) that an outflow of resources embodying economic benefits will be required to settle the obligation;(c) a reliable estimate can be made of the amount of the obligation. The Standard notes that it is only in extremely rare cases that a reliable estimate will not be possible.3. The Standard defines a constructive obligation as an obligation that derives from an enterprise's actions where:(a) by an established pattern of past practice, published policies or a sufficiently specific current statement, the enterprise has indicated to other parties that it will accept certain responsibilities; (b) as a result, the enterprise has created a valid expectation on the part of those other parties that it will discharge those responsibilities.4. In rare cases, for example in a law suit, it may not be clear whether an enterprise has a present obligation. In these cases, a past event is deemed to give rise to a present obligation if, taking account of all available evidence, it is more likely than not that a present obligation exists at thebalance sheet date. An enterprise recognises a provision for that present obligation if the other recognition criteria described above are met. If it is more likely than not that no present obligation exists, the enterprise discloses a contingent liability, unless the possibility of an outflow of resources embodying economic benefits is remote.5. The amount recognized as a provision should be the best estimate of the expenditu required to settle the present obligation at the balance sheet date, in other words, the amount that an enterprise would rationally pay to settle the obligation at the balance sheet date or to transfer it to a third party at that time.6. The Standard requires that an enterprise should, in measuring a provision: (a) take risks and uncertainties into account. However, uncertainty does not justify the creation of excessive provisions or a deliberate overstatement of liabilities;(b) discount the provisions, where the effect of the time value of money is material, using a pre-tax discount rate (or rates) that reflect(s) current market assessments of the time value of money and those risks specific to the liability that have not been reflected in the best estimate of the expenditure. Where discounting is used, the increase in the provision due to the passage of time is recognised as an interest expense;(c) take future events, such as changes in the law and technological changes, into account where there is sufficient objective evidence thatthey will occur; and(d) not take gains from the expected disposal of assets into account, even if the expected disposal is closely linked to the event giving rise to the provision.7. An enterprise may expect reimbursement of some or all of the expenditure required to settle a provision (for example, through insurance contracts, indemnity clauses or suppliers' warranties). An enterprise should:(a) recognise a reimbursement when, and only when, it is virtually certain that reimbursement will be received if the enterprise settles the obligation. The amount recognised for the reimbursement should not exceed the amount of the provision; and(b) recognise the reimbursement as a separate asset. In the income statement, the expense relating to a provision may be presented net of the amount recognised for a reimbursement. 8. Provisions should be reviewed at each balance sheet date and adjusted reflect thecurrent best estimate. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provisioshould be reversed.9. A provision should be used only for expenditures for which the provision was originally recognised.Provisions - Specific Applications10. The Standard explains how the general recognition and measurement requirements for provisions should be applied in three specific cases: future operating losses; onerous contracts; and restructurings. Contingent Liabilities11. An enterprise should not recognise a contingent liability. , unless the12. A contingent liability is disclosed, as required by paragraph 86possibility of an outflow of resources embodying economic benefits is remote.13. Where an enterprise is jointly and severally liable for an obligation, the part of tobligation that is expected to be met by other parties is treated as a contingentThe enterprise recognises a provision for the part of the obligation for which an outflow of resources embodying economic benefits is probable, except in the extremely rare circumstances where no reliable estimate can be made.14. Contingent liabilities may develop in a way not initially expected. Therefore, theare assessed continually to determine whether an outflow of resources embodying probable. If it becomes probable that an outflow of economic benefits has become future economic benefits will be required for an item previously dealt with as a contingent liability, a provision is recognised in the financial statements of the period in which the change in probability occurs (except in the extremely rare circumstances where no reliable estimate can be made).Contingent Assets15. An enterprise should not recognise a contingent asset.16. Contingent assets usually arise from unplanned or other unexpected events that give rise to the possibility of an inflow of economic benefits to the enterprise. An example is a claim that an enterprise is pursuing through legal processes, where the outcome is uncertain. 17. Contingent assets are not recognised in financial statements since this may result in the recognition of income that may never be realised. However, when the realisation of income is virtually certain, then the related asset is not a contingent asset and its recognition is appropriate. 18. A contingent asset is disclosed, as required by paragraph 89 economic benefits is probable.19. Contingent assets are assessed continually to ensure that developments are appropriately reflected in the financial statements. If it has become virtually certain that an inflow of economic benefits will arise, the asset and the related income are recognised in the financial statements of the period in which the change occurs. If an inflow of economic benefits has become probable, an enterprise discloses the contingent asset.Measurement20. The amount recognised as a provision should be the best estimate of the expenditure required to settle the present obligation at the balance sheet date.21. The best estimate of the expenditure required to settle the present obligation is the amount that an enterprise would rationally pay to settle the obligation at the balance sheet date or to transfer it to a third party at that time. It will often be impossible or prohibitively expensive to settle or transfer an obligation at the balance sheet date. However, the estimate of the amount that an enterprise would rationally pay to settle or transfer the obligation gives the best estimate of the expenditure required to settle the present obligation at the balance sheet date. 22. The estimates of outcome and financial effect are determined by the judgement of the management of the enterprise, supplemented by experience of similar transactions and, in some cases, reports from independent experts. The evidence considered23. Uncertainties surrounding the amount to be recognised as a provision are dealt with by various means according to the circumstances. Where the provision being measured involves a large population of items, the obligation is estimated by weighting all possible outcomes by their associated probabilities. The name for thistatistical method of estimation is 'expected value'. The provision will therefore be different depending on whether the probability of a loss of a given amount is, for example, 60 per cent or 90 per cent. Where there is a continuous range of possible outcomes, and each point in that range is as likely as any other, the mid-point of thrange is used. 24. Where a single obligation is beingmeasured, the individual most likely outcome may be the best estimate of the liability. However, even in such a case, the enterprise considers other possible outcomes. Where other possible outcomes are either mostly higher or mostly lower than the most likely outcome, the best estimate will be a higher or lower amount. For example, if an enterprise has to rectify a serious fault in a major plant that it has constructed for a customer, the individual most likely outcome may be for the repair to succeed at the first attempt at a cost of1,000, but a provision for a larger amount is made if there is a significant chance that further attempts will be necessary.25. The provision is measured before tax, as the tax consequences of the provision, , Income Taxes. and changes in it, are dealt with under IAS 12,Income Taxes.Risks and Uncertainties26. The risks and uncertainties that inevitably surround many events and the best estimate of a circumstances should be taken into account in reachin the best estmeate of a provision.27. Risk describes variability of outcome. A risk adjustment may increase the amount at which a liability is measured. Caution is needed in making judgements under conditions of uncertainty, so that income or assets are not overstated and expenses or liabilities are not understated. However, uncertainty does not justify the creation of excessive provisions or adeliberate overstatement of liabilities. For example, if the projected costs of a particularly adverse outcome are estimated on a prudent basis, that outcome is not then deliberately treated as more probable than is realistically the case. Care is needed to avoid duplicating adjustments for risk and uncertainty with consequent overstatement of a provision. Present Value28. Where the effect of the time value of money is material, the amount ofa provision should be the present value of the expenditures expected to be required to settle the obligation.29. The discount rate (or rates) should be a pre-tax rate (or rates) that reflect(s) current market assessments of the time value of money and the risks specific to the liability. The discount rate(s) should not reflect risks for which future cash flow estimates have been adjusted. Future Events 30. Future events that may affect the amount required to settle an obligation should be reflected in the amount of a provision where there is sufficient objective evidence that they will occur.31. Expected future events may be particularly important in measuring provisions. For example, an enterprise may believe that the cost of cleaning up a site at the end of its life will be reduced by future changes in technology. The amount recognised reflects a reasonable expectation of technically qualified, objective observers, taking account of all available evidence as to the technology that will be available at the time of theclean-up. Thus it is appropriate to include, for example, expected cost reductions associated with increased experience in applying existing technology or the expected cost of applying existing technology to a larger or more complex clean-up operation than has previously been carried out. However, an enterprise does not anticipate the new technology for cleaning up unless it is supported by development of a completel sufficient objective evidence.32. The effect of possible new legislation is taken into consideration in measuring an existing obligation when sufficient objective evidence exists that the legislation is virtually certain to beenacted. The variety of circumstances that arise in practice makes it impossible to specify a single event that will provide sufficient, objective evidence in every case. Evidence is required both of what legislation will demand and of whether it is virtually certain to be enacted and implemented in due course. In many cases sufficient objective evidence will not exist until the new legislation is enacted.Expected Disposal of Assets33. Gains from the expected disposal of assets should not be taken into account in measuring a provision.34. Gains on the expected disposal of assets are not taken into account in measuring a provision, even if the expected disposal is closely linked to the event giving rise to the provision. Instead, an enterprise recognisesgains on expected disposals of assets at the time specified by the International Accounting Standard dealing with the assets concerned. Reimbursements35. Where some or all of the expenditure required to settle a provision is expected to be reimbursed by another party, the reimbursement should be recognised when, and only when, it is virtually certain that reimbursement will be received if the enterprise settles the obligation. The reimbursement should be treated as a separate asset. The amount recognised for the reimbursement should not exceed the amount of the provision.36. In the income statement, the expense relating to a provision may be presented net of the amount recognised for a reimbursement.37. Sometimes, an enterprise is able to look to another party to pay part or all of the expenditure required to settle a provision (for example, through insurance contracts, indemnity clauses or suppliers' warranties). The other party may either reimburse amounts paid by the enterprise or pay the amounts directly.38. In most cases the enterprise will remain liable for the whole of the amount in question so that the enterprise would have to settle the full amount if the third party failed to pay for any reason. In this situation, a provision is recognised for the full amount of the liability, and a separate asset for the expected reimbursement is recognised when it is virtuallycertain that reimbursement will be received if the enterprise settles the liability.39. In some cases, the enterprise will not be liable for the costs in question if the third party fails to pay. In such a case the enterprise has no liability for those costs and they are not included in the provision.40. As noted in paragraph 29,severally liable is a contingent liability to the extent that it is expected that the obligation will be settled by the other parties.Changes in Provisions41. Provisions should be reviewed at each balance sheet date and adjusted to reflect the current best estimate. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provision should be reversed.42. Where discounting is used, the carrying amount of a provision increases in each period to reflect the passage of time. This increase is recognised as borrowing cost.Use of Provisions43. A provision should be used only for expenditures for which the provision was originally recognised.44. Only expenditures that relate to the original provision are set against it. Setting expenditures against a provision that was originally recognised for another purpose would conceal the impact of two different events.Future Operating Losses45. Provisions should not be recognised for future operating losses.46. Future operating losses do not meet the definition of a liability in paragraph 10.the general recognition criteria set out for provisions in paragraph 1447. An expectation of future operating losses is an indication that certain assets of the operation may be impaired. An enterprise tests these assets for impairment under IAS 36, Impairment of Assets.Onerous Contracts48. If an enterprise has a contract that is onerous, the present obligation under the contract should be recognised and measured as a provision. 49. Many contracts (for example, some routine purchase orders) can be cancelled without paying compensation to the other party, and therefore there is no obligation. Other contracts establish both rights and obligations for each of the contracting parties. Where events make such a contract onerous, the contract falls within the scope of this Standard and a liability exists which is recognised. Executory contracts that are not onerous fall outside the scope of this Standard. 50. This Standard defines an onerous contract as a contract in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it. The unavoidable costs under a contract reflect the least net cost of exiting from the contract, which is the lower ofthe cost of fulfilling it and any compensation or penalties arising from failure to fulfil it.51. Before a separate provision for an onerous contract is established, an enterprise recognises any impairment loss that has occurred on assets dedicated to that contract(see IAS 36, Impairment of Assets). Restructuring52. The following are examples of events that may fall under the definition of restructuring: (a) sale or termination of a line of business; (b) the closure of business locations in a country or region or the relocation of business activities from one country or region to another; (c) changes in management structure, for example, eliminating a layer of management; (d) fundamental reorganisations that have a material effect on the nature and focus of the enterprise's operations.53. A provision for restructuring costs is recognised only when the general recognition are met. Paragraphs 72-83 set out how criteria for provisions set out in paragraph 14the general recognition criteria apply to restructurings.54. A constructive obligation to restructure arises only when an enterprise:(a) has a detailed formal plan for the restructuring identifying at least: (i) the business or part of a business concerned;(ii) the principal locations affected;(iii) the location, function, and approximate number of employees whowill be compensated for terminating their services;(iv) the expenditures that will be undertaken;(v) when the plan will be implemented;(b) has raised a valid expectation in those affected that it will carry out the restructuring by starting to implement that plan or announcing its main features to those affected by it. . Evidence that an enterprise has started to implement a restructuring plan would be provided, 55for example, by dismantling plant or selling assets or by the public announcement of the main features of the plan. A public announcement of a detailed plan to restructure constitutes a constructive obligation to restructure only if it is made in such a way and in sufficient detail (i.e. setting out the main features of the plan) that it gives rise to valid expectations in other parties such as customers, suppliers and employees (or their representatives) that the enterprise will carry out the restructuring.56. For a plan to be sufficient to give rise to a constructive obligation when communicated to those affected by it, its implementation needs to be planned to begin as soon as possible and to be completed in a timeframe that makes significant changes to the plan unlikely. If it is expected that there will be a long delay before the restructuring begins or that the restructuring will take an unreasonably long time, it is unlikely that the plan will raise a valid expectation on the part of others that theenterprise is at present committed to restructuring, because the timeframe allows opportunities for the enterprise to change its plans.57. A management or board decision to restructure taken before the balance sheet date does not give rise to a constructive obligation at the balance sheet date unless the enterprise has, before the balance sheet date:(a) started to implement the restructuring plan;(b) announced the main features of the restructuring plan to those affected by it in a sufficiently specific manner to raise a valid expectation in them that the enterprise will carry out the restructuring. In some cases, an enterprise starts to implement a restructuring plan, or announces its main features to those affected, only after the balance sheet date. Disclosure may be , Events After the Balance Sheet Date, if the restructuring is of required under IAS 10 such importance that its non-disclosure would affect the ability of the users of the financial statements to make proper evaluations and decisions.58. Although a constructive obligation is not created solely by a management decision, an obligation may result from other earlier events together with such a decision. For example, negotiations with employee representatives for termination payments, or with purchasers for the sale of an operation, may have been concluded subject only to board approval. Once that approval has been obtained and communicated to the other parties, the enterprise has a constructive obligation to restructure, if theconditions of paragraph 72 are met.. 59. In some countries, the ultimate authority is vested in a board whose membership gement (e.g. employees) includes representatives of interests other than those of managment.or notification to such representatives may be necessary before the board decision is taken. Because a decision by such a board involves communication to these representatives, it may result in a constructive obligation to restructure.60. No obligation arises for the sale of an operation until the enterprise is committed to the sale, i.e. there is a binding sale agreement.61. Even when an enterprise has taken a decision to sell an operation and announced that decision publicly, it cannot be committed to the sale until a purchaser has been identified and there is a binding sale agreement. Until there is a binding sale agreement, the enterprise will be able to change its mind and indeed will have to take another course of action if a purchaser cannot be found on acceptable terms. When the sale of an operation is envisaged as part of a restructuring, the assets of the operation , Impairment of Assets. When a sale is only are reviewed for impairme-ent under IAS 36part of a restructuring, a constructive obligation can arise for the other parts of the restructuring before a binding sale agreement exists.62. A restructuring provision should include only the direct expenditures arising form the restrict-uring,which are those that are both:(a) necessarily entailed by the restructuring; and(b) not associated with the ongoing activities of the enterprise.63. A restructuring provision does not include such costs as:(a) retraining or relocating continuing staff;(b) marketing; or(c) investment in new systems and distribution networks.These expenditures relate to the future conduct of the business and are not liabilities for restructuring at the balance sheet date. Such expenditures are recognised on the same basis as if they arose independently of a restructuring.64. Identifiable future operating losses up to the date of a restructuring are not included in a provision, unless they relate to an onerous contract as defined in paragraph 10. , gains on the expected disposal of assets are not taken65. As required by paragraph 51into account in measuring a restructuring provision, even if the sale of assets is envisaged as part of the restructuring.Disclosure66. For each class of provision, an enterprise should disclose:(a) the carrying amount at the beginning and end of the period;(b) additional provisions made in the period, including increases toexisting provisions; (c) amounts used (i.e. incurred and charged against the provision) during the period; (d) unused amounts reversed during the period; and(e) the increase during the period in the discounted amount arising from the passage of time and the effect of any change in the discount rate. Comparative information is not required67. An enterprise should disclose the following for each class of provision:(a) a brief description of the nature of the obligation and the expected timing of any resulting outflows of economic benefits;(b) an indication of the uncertainties about the amount or timing of those outflows. Where necessary to provide adequate information, an enterprise should disclose the major assumptions made concerning future events, as addressed in paragraph 48(c) the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.68. Unless the possibility of any outflow in settlement is remote, an enterprise should disclose for each class of contingent liability at the balance sheet date a brief description of the nature of the contingent liability and, where practicable:;(a) an estimate of its financial effect, measured under paragraphs 36(b) an indication of the uncertainties relating to the amount or timing of any outflow; (c) the possibility of any reimbursement.69. In determining which provisions or contingent liabilities may be aggregated to form a class, it is necessary to consider whether the nature of the items is sufficiently similar for a single statement about them to fulfil the requirements of paragraphs 85(a)and (b) and 86(a) and (b). Thus, it may be appropriate to treat as a single class of provision amounts relating to warranties of different products, but it would not be appropriate to treat as a single class amounts relating to normal warranties and amounts that are subject to legal proceedings.70. Where a provision and a contingent liability arise from the same set of -86 in a circumstances, an enterprise makes the disclosures required by paragraphs 84 that shows the link between the provision and the contingent liability.71. Where an inflow of economic benefits is probable, an enterprise should disclose a brief description of the nature of the contingent assets at the balance sheet date, and, where practicable, an estimate of their financial effect, measured using the principles set out for provisions in paragraphs 3672. It is important that disclosures for contingent assets avoid giving misleading ndications of the likelihood of income arising.73 In extremely rare cases, disclosure of some or all of the information required by paragraphs 84-89 can be expected to prejudice seriously the position of the enterprise a dispute with other parties on the subject matterof the provision, contingent or contingent asset. In such cases, an enterprise need not disclose the information, but should disclose the general nature of the dispute, together with the fact that, and reason why, the information has not been disclosed. Transitional Provisions74. The effect of adopting this Standard on its effective date (or earlier) should be reported as an adjustment to the opening balance of retained earnings for the period in which the Standard is first adopted. Enterprises are encouraged, but not required, to adjust the opening balance of retained earnings for the earliest period presented and to restate comparative information. If comparative information is not restated, this fact should be disclosed. , Net Profit or Loss for the75. The Standard requires a different treatment from IAS 8requires Period, Fundamental Errors and Changes in Accounting Policies. IAS 8comparative information to be restated (benchmark treatment) or additional pro forma comparative information on a restated basis to be disclosed (allowed alternative reatment) unless it is impracticable to do so.。
毕业设计论文外文文献翻译
毕业设计(论文）外文文献翻译院系：财务与会计学院年级专业：201＊级财务管理姓名:学号：132148*＊*附件: 财务风险管理【Abstract】Although financial risk has increased significantly in recent years risk and risk management are not contemporary issues。
The result of increasingly global markets is that risk may originate with events thousands of miles away that have nothing to do with the domestic market。
Information is available instantaneously which means that change and subsequent market reactions occur very quickly。
The economic climate and markets can be affected very quickly by changes in exchange rates interest rates and commodity prices。
Counterparties can rapidly become problematic。
As a result it is important to ensure financial risks are identified and managed appropriately. Preparation is a key component of risk management。
【Key Words】Financial risk，Risk management，YieldsI. Financial risks arising1.1What Is Risk1.1.1The concept of riskRisk provides the basis for opportunity. The terms risk and exposure have subtle differences in their meaning. Risk refers to the probability of loss while exposure is the possibility of loss although they are often used interchangeably。
2023财务信息化国外文献综述
2023财务信息化国外文献综述以下是关于2023年财务信息化领域的国外文献综述。
1. "The Impact of Financial Information Technology on Business Performance: A Review" (2023), by Smith et al. 该研究回顾了财务信息技术对企业绩效的影响。
研究结果显示，实施财务信息技术可以提高企业财务报告的准确性和及时性，从而促进企业更好地管理财务风险并提高经营绩效。
2. "The Role of Financial Technology in Enhancing Financial Inclusion: A Review" (2023), by Johnson et al. 该文献综述着眼于财务科技在促进金融包容性方面的作用。
研究发现，财务科技可以降低金融服务的成本，使更多人能够获得金融服务和产品，提高经济参与度和金融包容性。
3. "The Future of Financial Information Technology: Trends and Challenges" (2023), by Brown et al.该研究分析了财务信息技术的未来发展趋势和挑战。
研究指出，随着技术的不断进步，财务信息技术将在人工智能、区块链和大数据分析等领域发挥更大的作用。
然而，随之而来的挑战包括数据隐私和安全性的保护，以及技术变革对人力资源的影响。
4. "The Adoption of Cloud Computing in Financial Institutions: A Literature Review" (2023), by Anderson et al. 该文献综述主要概述了金融机构在云计算方面的采用情况。
研究发现，云计算可以提供更灵活和可伸缩的IT基础设施，使金融机构能够更好地应对日益复杂和快速变化的业务需求。
财务管理毕业论文外文文献及翻译
财务管理毕业论文外文文献及翻译核准通过，归档资料。
未经允许，请勿外传～LNTU Acc公司治理与高管薪酬:一个应急框架总体概述通过整合组织和体制的理论，本文开发了一个高管薪酬的应急办法和它在不同的组织和体制环境下的影响。
高管薪酬的研究大都集中在委托代理框架上，并承担一种行政奖励和业绩成果之间的关系。
我们提出了一个框架，审查了其组织的背景和潜在的互补性方面的行政补偿和不同的公司治理在不同的企业和国家水平上体现的替代效应。
我们还讨论了执行不同补偿政策方法的影响，像“软法律”和“硬法律”。
在过去的20年里，世界上越来越多的公司从一个固定的薪酬结构转变为与业绩相联系的薪酬结构，包括很大一部分的股权激励。
因此，高管补偿的经济影响的研究已经成为公司治理内部激烈争论的一个话题。
正如Bruce，Buck，和Main指出，“近年来，关于高管报酬的文献的增长速度可以与高管报酬增长本身相匹敌。
”关于高管补偿的大多数实证文献主要集中在对美国和英国的公司部门，当分析高管薪酬的不同组成部分产生的组织结果的时候。
根据理论基础，早期的研究曾试图了解在代理理论方面的高管补偿和在不同形式的激励和公司业绩方面的探索链接。
这个文献假设，股东和经理人之间的委托代理关系被激发，公司将更有效率的运作，表现得更好。
公司治理的研究大多是基于通用模型——委托代理理论的概述，以及这一框架的核心前提是，股东和管理人员有不同的方法来了解公司的具体信息和广泛的利益分歧以及风险偏好。
因此，经理作为股东的代理人可以从事对自己有利的行为而损害股东财富的最大化。
大量的文献是基于这种直接的前提和建议来约束经理的机会主义行为，股东可以使用不同的公司治理机制，包括各种以股票为基础的奖励可以统一委托人和代理人的利益。
正如Jensen 和Murphy观察，“代理理论预测补偿政策将会以满足代理人的期望效用为主要目标。
股东的目标是使财富最大化;因此代理成本理论指出，总裁的薪酬政策将取决于股东财富的变化。
人工智能技术对会计影响的英文文献
人工智能技术对会计影响的英文文献示例文章篇一：Title: The Impact of Artificial Intelligence Technology on AccountingAbstractThis paper explores the various impacts of artificial intelligence (AI) technology on the field of accounting. It examines how AI is changing accounting practices, from routine tasks to more complex decision - making processes. Through an in - depth analysis of relevant research and practical examples, the paper aims to provide a comprehensive understanding of the relationship between AI and accounting.I. IntroductionAccounting has been a fundamental part of business operations for centuries. It involves recording, classifying, and summarizing financial transactions to provide useful information for decision - making. In recent years, artificial intelligence technology has emerged as a powerful force that is beginning to reshape the accounting landscape. AI refers to machines or computer systems that can perform tasks requiring human intelligence, such as learning, problem - solving, and decision - making. In the context of accounting, AI is being used in a variety of ways, and its influence is far - reaching.For example, my uncle is an accountant. He used to spend hours every day just on data entry. Now, with AI - powered software, a lot of that mundane work can be automated. He was initially skeptical, thinking that these newfangled technologies would take his job away. "How can a machine do what I've been trained to do for years?" he would say. But as he started using some of the basic AI - assisted accounting tools, he realized that it was more like having a super - efficient assistant rather than a replacement.II. AI in Routine Accounting TasksOne of the most significant areas where AI is making an impact is in routine accounting tasks. Data entry, for instance, is a time - consuming and error - prone process in traditional accounting. AI - based software can scan invoices, receipts, and other financial documents and automatically extract relevant data and enter it into theaccounting system. This not only saves time but also reduces the risk of human error.Let's take a small business owner, Mrs. Smith, as an example. She runs a bakery and has to deal with a lot of invoices from suppliers. Before using an AI - enabled accounting system, she had to hire an assistant just to enter all the invoice details into the books. "It was such a headache," she said. "There were always mistakes, and it took forever." But after switching to an AI - supported system, the process became much smoother. The system could read the invoices accurately and quickly, and Mrs. Smith could focus more on growing her business rather than worrying about accounting errors.Another routine task that AI can handle is bank reconciliations. In a large company, the finance department used to have to manually match bank statements with the company's internal records. This was a tedious job that required a lot of manpower. With AI, the system can analyze both sets of data and quickly identify any discrepancies. It's like having a super - detective that can spot the tiniest differences in a matter of seconds. "I can't believe how much easier this has made my job," said one of the accountants in the finance department.III. AI in Financial Analysis and Decision - MakingBeyond routine tasks, AI is also starting to play an important role in financial analysis and decision - making in accounting. AI algorithms can analyze large volumes of financial data much faster and more accurately than humans. They can detect patterns, trends, and anomalies in the data that might be overlooked by human accountants.For example, in a big investment firm, the accounting team was tasked with analyzing the financial performance of different companies to make investment recommendations. Traditionally, they would look at historical financial statements, ratios, and other metrics. But with AI, they can now analyze not only the structured data from financial statements but also unstructured data such as news articles, social media posts, and industry reports related to the companies. This gives them a more comprehensive view of the companies' financial health and future prospects.One of the accountants in the firm, Mr. Lee, said, "It's like we have a crystal ball now. The AI can tell us things about a company that we could never have found out just by looking at the numbers on the balance sheet." The ability of AI to analyze such a wide range of data sources enables accountants to make more informed decisions. For instance, if the AI detects a negative trend in a company's customer satisfaction scoresfrom social media posts, along with some signs of financial distress in the financial statements, it can be a strong signal for the accounting team to be cautious about recommending an investment in that company.IV. Challenges and Concerns Associated with AI in AccountingWhile AI offers many benefits to the accounting field, it also brings some challenges and concerns. One of the main concerns is the potential loss of jobs for accountants. As AI takes over routine tasks, some accountants worry that their jobs will become obsolete. "What will happen to us if machines can do everything we do?" is a common question among accountants.However, this view is somewhat short - sighted. While it's true that some routine accounting jobs may be automated, AI also creates new opportunities for accountants. For example, accountants can now focus more on higher - level tasks such as strategic financial planning, risk management, and providing financial advice to clients.Another challenge is the issue of data security and privacy. AI systems rely on large amounts of financial data. If this data is not properly secured, it can be vulnerable to cyberattacks. A data breach in an accounting firm could have serious consequences, not only for the firm itself but also for its clients. "We have to be extra careful with all this data now that we're using AI," said an IT manager in an accounting firm. "It's like guarding a treasure chest full of gold."V. ConclusionIn conclusion, artificial intelligence technology is having a profound impact on the accounting field. It is revolutionizing routine accounting tasks, enhancing financial analysis and decision - making capabilities. While there are challenges and concerns associated with AI in accounting, such as potential job losses and data security issues, the overall impact is positive. Accountants need to adapt to this new technological landscape by upskilling themselves and focusing on areas where human judgment and expertise are still crucial. AI is not here to replace accountants but to work alongside them, making the accounting process more efficient, accurate, and insightful.示例文章篇二：Title: The Impact of Artificial Intelligence Technology on AccountingAbstractThis paper explores the various impacts of artificial intelligence (AI) technology on the field of accounting. It examines how AI is changing accounting processes, the skills required of accountants, and the overall future of the accounting profession. Through a comprehensive analysis of existing research and practical applications, it aims to provide a clear understanding of the relationship between AI and accounting.I. IntroductionAccounting has been a fundamental part of business operations for centuries. It involves recording, classifying, and summarizing financial transactions to provide useful information for decision - making. However, with the rapid development of artificial intelligence technology in recent years, the accounting field is experiencing significant changes. AI has the potential to automate many routine accounting tasks, such as data entry, invoice processing, and financial reporting. This not only improves efficiency but also reduces the risk of human error.Think about it. Just as the invention of the calculator changed the way accountants calculate numbers, AI is now revolutionizing the entire accounting process. It's like a super - powered tool that can do things much faster and more accurately than humans in certain aspects. For example, in a large company, there are thousands of invoices to be processed every month. Traditionally, accountants have to spend a great deal of time inputting data from these invoices into the system. But with AI - powered invoice processing software, it can scan and extract relevant data automatically, saving a huge amount of time.II. AI - Enabled Automation in AccountingOne of the most obvious impacts of AI on accounting is automation. AI - based software can perform tasks like data extraction, reconciliation, and even basic financial analysis. For data extraction, optical character recognition (OCR) technology within AI systems can read and convert printed or handwritten documents into digital data. This isa game - changer for accounting departments that deal with a large volume of paper - based documents.Let's say there's a small accounting firm. The accountants there used to be buried under piles of paperwork. Now, with AI - enabled automation, they can simply scan the documents, and the AI software will do the rest. It's like having a magic wand that turns chaos into order. The software can also perform reconciliations, such as bank reconciliations, much more quickly. It can match transactions in the company's books with those in the bank statements in a matter of seconds, while it might take a human accountant hours or even days to do the same task.In terms of financial analysis, AI can analyze large datasets and identify trends and patterns. For instance, it can analyze a company's historical financial data to predict future cash flows. This is extremely valuable for businesses as it helps them in financial planning and decision - making. Accountants no longer have to spend countless hours crunching numbers to find these insights.III. Changes in the Skills Required for AccountantsAs AI takes over routine accounting tasks, the skills required of accountants are changing. No longer is it sufficient to be just good at number - crunching and bookkeeping. Accountants now need to have a broader set of skills. They need to be proficient in using AI - based accounting tools, of course. But more importantly, they need to have strong analytical and interpretive skills.Imagine an accountant named John. In the past, John was mainly focused on entering data accurately and preparing financial statements. But now, with AI handling much of the data entry, John has to be able to analyze the data that AI has processed. He has to be able to understand the implications of the trends and patterns that AI has identified. It's like he has to be a detective, looking for the real meaning behind the numbers that AI has crunched.Accountants also need to have good communication skills. They have to be able to explain the financial information generated by AI to non - financial stakeholders. For example, if the AI - generated financial report shows that the company's profit margin is decreasing, the accountant has to be able to communicate this to the management in a way that they can understand and take appropriate action.IV. The Future of the Accounting Profession in the AI EraThe future of the accounting profession in the face of AI is both challenging and full of opportunities. On one hand, some accountants may be worried that their jobs will be replaced by AI. But on the other hand, there are new opportunities emerging.For example, the role of accountants can shift from being mainly transaction - processors to being strategic advisors. They can use the insights provided by AI to offer valuable advice to businesses on financial strategies. In a sense, AI is not replacing accountants but rather elevating their role.There will still be a need for human accountants, especially in areas where judgment and ethical considerations are involved. For instance, in auditing, while AI can assist in analyzing financial data for anomalies, it is human accountants who have to make the final judgment on whether a financial statement is fairly presented. It's like building a house. AI can provide the building blocks, but it is the human accountant who has to put them together in the right way and ensure that the structure is sound.V. ConclusionIn conclusion, artificial intelligence technology is having a profound impact on the accounting field. It is automating routine tasks, changing the skills required of accountants, and reshaping the future of the accounting profession. While there are concerns about job displacement, there are also many new opportunities for accountants to evolve into more strategic and value - added roles. The key for accountants is to embrace AI technology, continuously upgrade their skills, and adapt to the changing landscape. So, instead of fearing AI, accountants should see it as a powerful ally in their professional journey.示例文章篇三：Title: The Impact of Artificial Intelligence Technology on AccountingAbstractThis paper aims to explore the influence of artificial intelligence technology on accounting. It examines various aspects such as the transformation of accounting tasks, the challenges and opportunities faced by accountants, and the future trends in the accounting field under the impact of AI.1. IntroductionIn recent years, artificial intelligence technology has been developing at an astonishing speed. It has gradually penetrated into various industries, and the accounting field is no exception. AI is like a powerful tornado, sweeping through the traditional accounting world. How is accounting being affected? Let's take a closer look.2. The Transformation of Accounting TasksAccounting used to be a labor - intensive job filled with repetitive tasks. For example, data entry, invoice processing, and basic bookkeeping. These tasks are like small building blocks in the accounting edifice. However, with the advent of AI, machines can now handle these tasks much more efficiently.AI - powered software can quickly and accurately input large amounts of data. It's like having a super - fast typist who never makes mistakes. Take invoice processing. In the past, accountants had to spend a lot of time checking and entering invoice details. Now, AI can scan the invoice, extract relevant information, and automatically enter it into the accounting system. It's as if the invoice is magically transformed into digital data without much human effort.3. Challenges Faced by AccountantsWith AI taking over some of the basic accounting tasks, accountants may feel a bit like they are on a shaky boat. One of the main challenges is the need for up - skilling. Accountants can't just rely on their traditional knowledge and skills anymore.For instance, my uncle is an accountant. He has been doing the job for decades. When his company started to introduce AI - based accounting systems, he was really worried. He said, "I've been doing things the old - fashioned way for so long. How can I keep up with these new technologies?" This shows that accountants need to adapt to new technologies, learn data analytics, and understand how AI algorithms work.Another challenge is the potential job displacement. Some people might think that if machines can do most of the accounting tasks, then accountants will become redundant. But is this really the case?4. Opportunities for AccountantsAlthough AI brings challenges, it also offers many opportunities. Accountants can now focus more on high - value tasks. Instead of spending hours on data entry, they can analyze financial data in depth.Think of it this way. If accounting is a big jigsaw puzzle, AI has helped put together the easy outer pieces, leaving the more complex and important center pieces for accountants. Accountants can provide strategic financial advice to companies. For example, they can analyze financial trends, predict future revenues and costs, and help companies make better business decisions.Also, accountants can work together with AI. They can supervise and improve the performance of AI systems. Just like a pilot and an autopilot system in an airplane. The autopilot can handle some basic flying tasks, but the pilot is always there to make sure everything goes smoothly and make crucial decisions when needed.5. Future Trends in Accounting under the Impact of AIThe future of accounting under the influence of AI is likely to be more data - driven and intelligent. Big data analytics will play an even more important role. Accountants will need to deal with vast amounts of financial and non - financial data.For example, they may need to analyze data from social media, market trends, and customer behavior to provide more comprehensive financial forecasts. AI - based auditing will also become more prevalent. Auditors can use AI to detect fraud more efficiently. It's like having a super - detective that can spot the tiniest irregularities in financial statements.6. ConclusionIn conclusion, artificial intelligence technology has a profound impact on accounting. It changes the nature of accounting tasks, poses challenges to accountants, but also brings many opportunities. The future of accounting will be a combination ofhuman intelligence and artificial intelligence. Accountants need to embrace AI, continuously learn new skills, and work together with AI systems to stay relevant in this ever - changing field.示例文章篇四：Title: The Impact of Artificial Intelligence Technology on AccountingAbstractThis paper explores the influence of artificial intelligence (AI) technology on the field of accounting. It examines how AI is changing accounting practices, the challenges and opportunities it presents for accountants, and the future prospects of the accounting profession in the age of AI.I. IntroductionAccounting has been a fundamental part of business operations for centuries. It involves recording, classifying, and summarizing financial transactions to provide useful information for decision - making. With the rapid development of artificial intelligence technology in recent years, the accounting field is experiencing significant changes. AI technologies such as machine learning, robotic process automation (RPA), and natural language processing (NLP) are being increasingly applied in accounting tasks.For example, think of accounting as a big, complex machine that has been running in a traditional way for a long time. Now, AI is like a new set of gears and cogs that are being added to this machine, changing how it operates.II. AI Technologies in AccountingA. Machine LearningMachine learning algorithms can analyze large amounts of financial data quickly. They can identify patterns and anomalies in financial statements. For instance, in fraud detection, machine learning models can learn from past cases of fraud and then detect similar patterns in new data. Imagine a detective who has seen hundreds of crime scenes (past fraud cases) and can now quickly spot the signs of a new crime (potential fraud) just by looking at the data.B. Robotic Process Automation (RPA)RPA can automate repetitive accounting tasks such as data entry and invoice processing. A software robot can be programmed to enter data from invoices into the accounting system exactly as a human would do, but much faster and without getting tired. It's like having a super - efficient assistant who can do the boring, repetitive jobs all day long.C. Natural Language Processing (NLP)NLP enables computers to understand and process human language. In accounting, NLP can be used to analyze contracts and financial reports written in natural language. For example, it can extract key financial information from a long, wordy contract document, just like a smart reader who can quickly find the important parts in a thick book.III. The Impact on Accounting PracticesA. Efficiency and AccuracyThe use of AI in accounting significantly improves efficiency. Tasks that used to take hours or days can now be completed in minutes or seconds. And the accuracy is also enhanced. Machines don't make the same kinds of mistakes that humans do, like typos or miscalculations in data entry. "Isn't it amazing how much faster and more precise things can be with AI?" a senior accountant might say to a junior one.B. Cost ReductionBy automating tasks, companies can reduce the need for a large number of manual labor in accounting departments. This leads to cost savings in terms of salaries and benefits. It's like instead of hiring ten people to do data entry, a company can use an RPA system and only need a few people to oversee and manage it.C. Changing the Role of AccountantsAccountants are no longer just number - crunchers. With AI taking over routine tasks, accountants need to focus more on analysis, interpretation, and strategic decision - making. "We can't just sit around and do the same old data entry all day. We have to be more like financial advisors now," an accountant might complain to his colleague at first, but then realize the new opportunities.IV. Challenges Posed by AI in AccountingA. Job Displacement ConcernsOne of the biggest concerns is job displacement. Some accountants worry that as AI takes over more tasks, their jobs will be at risk. "Will I still have a job in a few years?" an anxious accountant might wonder. However, while some routine jobs may be automated, new jobs will also be created in areas such as AI system management, data analysis, and financial consulting.B. Data Security and PrivacyAI systems deal with a large amount of sensitive financial data. Ensuring data security and privacy is crucial. A single data breach could have serious consequences for a company. It's like having a big treasure chest (the financial data) and we need to make sure it's locked up tight and protected from thieves (hackers).C. Ethical and Regulatory IssuesThere are ethical questions regarding the use of AI in accounting, such as bias in algorithms. Also, regulatory frameworks need to be updated to keep up with the new technology. "How can we make sure the AI is making fair decisions?" an industry expert might ask.V. Future ProspectsThe future of accounting in the age of AI is full of possibilities. Accountants will need to continuously learn and adapt to new technologies. Collaboration between accountants and AI systems will become more common. "We can't fight the change, we have to embrace it and use it to our advantage," a forward - thinking accountant might say.In conclusion, artificial intelligence technology is having a profound impact on the accounting field. It brings both opportunities and challenges. Accountants need to be proactive in upskilling themselves and working with AI to ensure the continued success of the accounting profession.。
关于网络会计的研究--外文文献及翻译
文献翻译网络财务报告的经济后果过去的15年里，互联网有了巨大的发展，越来越多的人接受了它。
互联网的主要特征是可以随时随地访问想要的信息，而且通常可以以较低的成本获得最新的信息，并且用互联网搜索信息很少会限制数据的有效性。
互联网上的信息包括动态演示和多媒体，这有利于互动信息的需求和供给的全面提高。
这些事态的发展对信息的传播和对货物贸易，包括对股票以及一些经济活动的组织结构都有一定的影响。
他们还制造新的震惊的机会影响财务信息的披露状况和所有有关各方，特别是企业、投资者、审计师和信息中介。
多项研究显示，大多数上市公司在他们的网站上进行财务信息的披露，并且披露水平相较于几年前有所提高。
互联网可能成为为用户搜索企业财务报告的主要来源。
公司投入大量资源来发展其公司的网站，从而以创新的方式来呈现其财务信息。
虽然人们对互联网披露的信息的接受程度增加了，但其实互联网上的大部分信息的来源与从其他来源获得的信息大致是相同的，其实我们有很多机会来改变这种做法。
实证研究表明，传统的财务报告的价值在下降。
（列夫，塞若文，1999年）通过互联网提供的机会来减少产生和传播技术的信息，从而改变传统的财务报告模式的界限。
例如，艾略特认为，“信息技术（IT）正在改变一切。
艾略特（1999）和特里茨（2004）看到帕乔利范式到谷歌范式的转变。
随着可扩展商业报告（XBRL）作为标准化的数据描述格式财务报告的出现，有许多研究表明XBRL是有利于所有财务报告编制者和使用者的财务报告。
新信息技术对财务信息披露的影响已成为标准制定者和财务人员关注的问题。
（财务会计准则委员会2000年，莱蒙，1999年；特里茨，1999年；英格兰及威尔士特许会计师协会1998年）这些研究不仅是对未来信息披露发展潜力的探讨，而且对目前的财务报告模式的变化有着巨大的影响。
例如，他们的预测包括：“21世纪的年度报告不是一年一次，也不单单是一份报告，它将是一个最新的，内容丰富的，长期的对话。
云计算外文文献+翻译
云计算外文文献+翻译1. 引言云计算是一种基于互联网的计算方式，它通过共享的计算资源提供各种服务。
随着云计算的普及和应用，许多研究者对该领域进行了深入的研究。
本文将介绍一篇外文文献，探讨云计算的相关内容，并提供相应的翻译。
2. 外文文献概述作者：Antonio Fernández Anta, Chryssis Georgiou, Evangelos Kranakis出版年份：2019年该外文文献主要综述了云计算的发展和应用。
文中介绍了云计算的基本概念，包括云计算的特点、架构、服务模型以及云计算的挑战和前景。
3. 研究内容该研究综述了云计算技术的基本概念和相关技术。
文中首先介绍了云计算的定义和其与传统计算的比较，深入探讨了云计算的优势和不足之处。
随后，文中介绍了云计算的架构，包括云服务提供商、云服务消费者和云服务的基本组件。
在架构介绍之后，文中提供了云计算的三种服务模型：基础设施即服务（IaaS）、平台即服务（PaaS）和软件即服务（SaaS）。
每种服务模型都从定义、特点和应用案例方面进行了介绍，并为读者提供了更深入的了解。
此外，文中还讨论了云计算的挑战，包括安全性、隐私保护、性能和可靠性等方面的问题。
同时，文中也探讨了云计算的前景和未来发展方向。
4. 文献翻译《云计算：一项调查》是一篇全面介绍云计算的文献。
它详细解释了云计算的定义、架构和服务模型，并探讨了其优势、不足和挑战。
此外，该文献还对云计算的未来发展进行了预测。
对于研究云计算和相关领域的读者来说，该文献提供了一个很好的参考资源。
它可以帮助读者了解云计算的基本概念、架构和服务模型，也可以引导读者思考云计算面临的挑战和应对方法。
5. 结论。
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云会计发展状况研究外文文献翻译最新译文
毕业设计附件
外国文学翻译:原文+译文
文献来源:卢埃林著《云会计研究的发展》[J .会计。
审计尼尔通过比较2008年和2012年有关云计算行业的数据，深入分析云计算的服务优势，指出云计算将是提高中小企业信息管理水平的新途径，预测未来五年，将加速云计算行业的发展，文章的作者作为通信营销公司Leavitt的负责人，对通信有更多的市场洞察力和发言权，我们坚信云计算及其衍生产品将有广阔的市场；迈克尔、阿曼多·福克斯和格里菲斯等人用几个真实的案例，
9分析了云计算面临的机遇和挑战，提出了需要加强关注的10个要点，这篇文章广为流传，引起了很多人的共鸣，也帮助我进一步明确了研究方向，但这篇文章对云计算技术本身的特点和应该采取的措施没有做过多的讨论。
云计算会计随着云计算技术的普及，其应用越来越广泛，有效地刺激了市场需求，米哈拉切D等人阐述了云计算的会计概念，并对服务类别进行了分类，分析了不同条件下云计算会计的作用形式和表现，提出了用较少的资金获得专业化、高质量会计服务的可行性，但对云计算会计发展中面临的问题做了深入的解释；莱维特等人将云计算与传统的会计规范化进行了比较，这突出了云计算会计的技术优势和发展优势，也分析了云计算在使用过程中可能产生的新的会计问题，但没有提出相应的解决方案；唐纳德等人针对当前的大数据时代，提出
了一些改进会计信息系统的建议，利用丰富的数据内容和形式、图像、图像存储方式来提升、提升会计数据水平，为管理决策提供强大的数据分析能力的数据支持，受本文启发，我从会计数据的特点、会计角度思考了云；结合大数据时代的特点分析了云计算模式下会计数据的时代特征，在此基础上提出了应对策略，给出了云计算的会计服务提供商和用户的许多建设性措施，帮助我更好地理解会计数据的特点；拉顿向微型、中小型企业介绍，利用云会计移动应用软件，提出了几点建议，突出云会计服务对微型、中小型企业的作用，移动互联网正在席卷全球，本文给了我一个很好的分析角度，无论在发达国家还是发展中国家，都应该牢牢抓住这个机遇，
0开发一个适合我们的移动应用系统，提高企业管理的灵活性。
云作为会计信息化发展的必然趋势，将面临诸多机遇和挑战，并提出了解决方案，有大量文献阿塞尼是较早研究云会计的学者，本文从云会计的基本概念出发，构建云会计体系的架构，阐述了云会计的优势和挑战，对中小企业利用云会计服务做出指导，虽然本文侧重于现象描述，更深层次的信息技术和云会计产品没有做更多的细节，但文章的结构帮助我制定了研究思路；沃伦从会计信息云安全的角度，分析了云计算与会计结合过程中可能出现的信息安全问题，并从不同的角度提出了安全策略，为广大的云会计用户敲响了安全警钟，也为解决信息安全问题提出了很好的建议；凯文云会计提出并整合了现有的管理系统，为用户提供了更现实的云会计服务，加快了会计信息化的进程，这篇文章给了我很大的启发，开拓了我整合管理系统的新思
路；保罗就用户对云会计的需求，构建了可信度模型，完善了内部属性，通过实例阐述了该模型的具体应用，云使会计信息系统的可信度得以系统化，是为数不多的研究文献之一；Byrnes提出的云会计产品的可信度模型层次结构，为用户选择云会计产品提供了参考依据，将研究重点放在用户与产品的关系上，更有意义和可操作性。
3云核算原则3.1云计算
云计算(Cloud computing)是利用互联网技术，通过网络平台进行数据存储，计算能力，交互式
等应用程序易于扩展，可以扩展能力的一种服务模式，用户只需要投入少量管理精力就可以获得高质量的专业服务，云计算是虚拟化的一种隐喻，曾经是电信网络的抽象身份，是指互联网。
云计算系统的部署依赖于网格计算技术的经验，但从架构、组件、工作方式上又有很大的区别，所以云计算可以被认为是基于网格计算来学习效用计算和自主计算的特点，是这些计算形式的综合和延伸。
云计算系统供应商和服务提供商提供丰富的计算资源，在实际应用过程中，用户的硬件设备不需要有强大的中央处理器，不需要有大的存储空间，也不需要安装专业的软件，只需把数据上传到云计算平台，强大的计算机中心对数据进行存储，使用合法的软件进行处理，并通过强大的计算能力提高数据处理效率，一切都将在不知不觉中处理，用户不必担心日常维护和管理，数据中心和应用设备及设施，节省了大量能源管理和信息技术人员。
云计算服务运营商的具体使用，摆脱了固定时间、固定地点的限制，只需拥有一个网络通信终端，就可
以调动这些巨大的计算资源为其所用，真正实现低投入享受高标准服务的梦想。
3.2云会计
云(Cloud accounting)可以简单地解释为云计算和会计的结合，而在云计算的会计功能中，企业使用云可以高效地完成传统会计的专业工作，也可以及时进行数据分析，预测和控制企业的经济活动，提高企业的经济效益，从云会计服务提供商和用户两个维度分析，可以更全面的了解云会计的本质。
3.2.1云会计服务
云会计服务提供商的任务是研究如何充分发挥现有计算机中心的性能，从而提高会计信息系统软件的交互能力，改善用户体验，高效准确地处理会计数据，满足用户标准的会计信息，并对软硬件系统进行日常维护和更新。
3.2.2用户
用户通过云可以获得企业的会计信息，会计服务根据云会计提供的服务质量付费，这些服务都集成在互联网上，用户需要离线安装应用软件或存储相关数据，只需登录即可操作，云服务和会计信息给用户完全覆盖本单位独立建立的会计信息系统，
云会计发展研究
卢埃林S
摘要
随着互联网的蓬勃兴起和信息通信技术的飞速发展，各行各业都在发生着颠覆性的变化，尤其是在系统软件、网络平台和互动体验等领
域，这些都被推到了前沿，成为最具代表性的改革升级先锋。
云计算技术仅仅存在了几年，但它的优势是突出的。
它所涉及的领域正在迅速占领市场。
其发展前景越来越受到市场的青睐。
可以毫不夸张地说，现在所有领域都在试图利用这一先进技术来改造它们的生态环境，会计行业也不例外。
此外，会计信息化与云计算技术有着内在的紧密联系，它们的化学反应更加激烈。
云会计概念的出现也更符合逻辑。
它以其低成本、高利润的技术优势和
便捷、快速、高效的运行，成为市场关注的焦点和中小企业青睐的对象。
许多人认为云会计是会计信息化发展的新阶段，必将更新现有的会计信息系统。
关键词:云会计，会计信息化，云计算1引言
随着云会计发展空间的不断扩大，市场驱动力的迅速崛起和进步方向的日益清晰，越来越多的学者开始研究云会计相关理论，越来越多的供应商和服务提供商开始开发云会计产品。
然而，由于开发时间短，技术发展变化快，大家普遍处于探索阶段。
到目前为止，还没有特别优秀的云会计产品能够对现有的会计信息系统产生足够的影响，也没有权威的文章专门分析云会计系统。
因此，对云会计进行系统的研究是非常必要的，这也是本文的出发点。
为了更全面的了解云会计的相关知识，掌握行业的现状和发展趋势，继承现有的研究成果，更系统的分析云会计发展过程中遇到的问题和隐患，通过现象揭示本质，提出更成熟有效的针对性措施和解决方案，本文主要采用文献研究的方法，研究了大量的文章，并获得了大量的经验。
2文献综述
云计算技术是构建云计算会计的理论基础。
为了更好地学习云计算
会计，我们必须首先掌握云计算技术的相关理论知识。
福斯特等人从不同角度分析了云计算和网格计算的区别，深刻揭示了云计算的真正内涵。
由于作者伊恩福斯特被誉为网格计算之父，这篇文章更具权威性，有助于我更好地理解云计算的相关理论知识。
尼尔通过比较XXXX云计算产业的数据，深入分析了云计算的服务优势，指出云计算将是提升中小企业信息管理水平的新途径，预测云计算产业将在未来五年内迅速扩张，文章作者作为营销和广播公司利维特通信的总裁，拥有更多的市场洞察力和话语权，这使我们坚信云计算及其衍生产品将有广阔的市场。
迈克尔、阿曼多·福克斯、格里菲斯等人基于大量真实案例分析了云计算面临的机遇和挑战，并提出了需要更多关注的10大考虑。
这篇文章被广泛引用并引起强烈反响，引起了很多人的共鸣，帮助我进一步明确了研究方向。
然而，本文并没有过多地讨论云计算本身的技术特点以及应该采取的对策。
(完整翻译请到百度文库)。