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 the University of Petrosani, Economics, 2015, 5: 201-208.
原文
The study of enterprise accounting informatization
T Vatuiu
Abstract
The 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; ERP
1 Introduction
With 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 of
the 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.
2 The concept and related theories of enterprise informatization
2.1 The meaning of enterprise information
Accounting 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 theories
ERP (Enterprise Resource Planning) refers to an Enterprise Resource Planning system, it is GartnerGrouP companies in the United States in 1990.It will enterprise
planning, management, marketing, finance, purchasing set at an organic whole, to the 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 overall
management 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.
3 Enterprise informatization development present situation
From 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 low
Accounting information is the premise of accounting network, according to relevant data shows: enterprise all serious resource waste. This is mainly because the
network degree applied in enterprise accounting system is too low. Enterprise data submitted too many mistakes. This is mainly because the typing 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 system
First, 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 standard
Enterprise 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 business
process, 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 Conclusion
Accounting 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。

在企业实施会计信息系统有利于进一步规范企业资金的运行，为企业的管理决策
层提供真实有效的参考数据，在瞬息万变的市场竞争中能够准确把握市场的变化，更好地结合企业自身实际进行管理决策，实现资源和效益的最优化配置。

关键词：企业；会计信息化；ERP
1引言
随着计算机信息技术的发展以及在社会各个领域的普及渗透，人们对信息技术越来越关注，因此信息技术也自然成为经济发展的重要推动力量。

当前，世界已经变成一个地球村，网络化和全球化已经成为世界发展的主趋势，从20 世纪80 年代开始，各国就已经开始调整和制定信息化发展战略作为提升国民经济发展的重要支撑动力，自此，信息化建设也走上了正规发展道路，各国纷纷出台政策，把信息化的建设作为该国未来一段时期内的重要发展目标，同时更可以促进和推动该国企业信息化的建设进程，为其在市场竞争奠定坚实的地位。

企业作为国民经济增长的重要支柱体，对国民经济的发展和增长休戚相关，企业信息化作为国家信息化的子系统，更是企业实现现代化的必然途径，因此，只有推进企业信息化，才能更好地推进国民经济信息化。

2企业信息化的概念及相关理论
2.1企业信息化的含义
会计信息化是在会计工作中广泛应用信息技术,开发信息资源,利用信息技术促进企业发展经济和提高经济效益,并向各方面提供多方位信息服务的过程。

会计信息化的主要内容是建立会计信息系统,而会计信息系统是企业信息系统的主要组成部分,其发展规律基本与企业信息系统一致。

会计信息化是近年来流行的一个名词，其不同于会计电算化，是为了迎合信息社会而应用而生的一个新名词，它实现了会计与信息技术的融合，是新时期企业管理决策层获取信息的主渠道，也是有效解决会计电算化存在孤岛现象的重要途径，有利于规范会计管理的程序和增强企业的市场竞争力。

会计信息化是企业进行信息化建设的关键和重中之重，对企业整体信息化成功建设和实施具有重大作用。

2.2 ERP概念及相关理论
ERP（Enterprise Resource Planning）是指企业资源计划系统，它是1990年美国GartnerGrouP 公司提出的。

它将企业计划、管理、销售、财务、采购集于一体，将客户的需求与企业的活动目标统一起来，从而将企业的全部资源整合成
一个动态完备的供应链。

ERP的核心思想是整个企业的管理是个有机的整体，ERP强调的是企业的精益管理和精益生产，实现了事前计划与事后控制的统一。

ERP利用软件系统实现了各部门的协调与控制，使得各业务部门流程趋于合理化，也为更好地实现部门的优化重建做好前期奠定工作，是企业不断自我评价和改善管理的重要途径。

ERP的发展先后经历了四个阶段，其核心管理思想是实现对整个供应链的全面动态的有效管理与控制。

具体来说，主要包括三个方面的思想。

一是体现对整个供应链资源的全面管理思想。

当今是企业合作共赢的时代，一定程度上企业的竞争实际上已经演变成一个供应链和另一个供应链之间的竞争问题，企业既要懂得最优化的配置自己的资源，还需要协调好利用好其他资源，如与供应商、客户、以及销售网络等等的关系，从而才能把企业打造成一个动态的全面发展的系统，也才能有效实现对企业供应链有个动态的管理和控制。

二是体现出了精益生产、同步工程以及虚拟制造的管理思想。

ERP系统的核心思想首先表现出来的就是精益生产。

也就是把所有供应链上的合作伙伴纳入到整体的生产过程中，从而建立起企业和客户、供应商以及其他合作伙伴的利益共享机制，形成一个整体的供应链。

其次是敏捷制造，当市场上出现新的合作机会而企业的基本合作伙伴又不能满足时，可以迅速形成虚拟工厂，从而在有限的时间内实现产品和资源的最优化配置，实现企业在市场活动中的高质量和多样化以及灵活化。

三是体现了事前计划于事后控制的全面管理思想。

ERP将企业的生产计划、物流需求计划、销售计划、财务预算以及人力资源等计划整合成一个整体系统，成功地实现了各种计划的集中与统一，方便进行规划化管理。

此外，ERP系统的事务处理将相关的会计核算同步记录，保证了资金流和物流的同步与一致，可以清楚的了解资金的来龙去脉，从而及时进行控制与管理。

3企业信息化发展现状
从会计信息系统的发展历程来看，早期的会计信息系统主要是财务和报表软件，解决和处理日常的记账和报表处理，财务部门都引入了相应的应收账款和工资数据系统。

但该时期人们对会计信息系统的建立往往不讲究经济效益，在实际运行过程中对数据处理也缺乏控制，因此，用户对于会计信息系统还处于敬而远之的态度阶段。

（完整译文请到百度文库）随着计算机在世界的进一步发展和普
及，会计信息系统在财务部门初见成效，于是会计信息系统在其他部门逐渐开展，管理者也开始关注信息系统的投资效益，此时，信息系统的范围也有所扩大，除会计信息系统以外，还包括人事信息系统、销售信息系统以及物流等信息系统，此后，会计信息系统发展到大范围普及和蔓延阶段，该阶段由管理者召集不同的职能部门总体规划，并成立专门的信息管理中心控制内部活动，从而启动项目管理系统，自此，会计信息系统走上正轨发展道路。

3.1会计网络化系统化程度不高
会计信息化的前提是会计网络化，据相关资料显示：企业各方资源浪费严重。

这主要是因为网络化程度在企业会计系统应用过低的原因。

企业数据报送错误过多。

这主要是因为数据传送过程中打印错误、计算机故障等因素造成的。

企业各部门之间不能很好协调。

主要是因为会计软件应用只在财务部门，其他部门不能很好的与其协调造成的。

3.2对ERP系统的认识不足
第一，许多企业把ERP系统只是视为普通的办公软件，而不是把它作为一个整体的管理系统来运行，这种错误的认识导致了许多企业将ERP的建设投资集中在ERP软件系统方面，而忽视了对人员的培训和系统流程的调整。

第二，对ERP的投资回报认识不足。

许多中小企业对ERP系统的认识存在很大的偏差，要么把ERP系统认为是解决企业所有问题的万能药，要不认为它对企业没有多大价值，不能客观地评价ERP系统的价值使得ERP的投资回报期望出现了较大的落差。

第三，对ERP系统的功能认识不足，认为ERP系统就是库存、物流和财务系统的简单运用，而未能把整个企业的发展管理规划综合起来，通过系统动态的调节实现整个企业的统一化管理。

3.3会计业务流程不规范
企业会计信息系统通过会计科目分类，对会计信息进行搜集，筛选，总结，但是就当前实施的情况来看，会计信息系统所提供的信息远远不能满足企业决策者的需要，这样，会计活动就成为独立的部门在运行，其所产生的数据自然与业务部门就出现了脱节。

企业实施会计信息系统后，只是简单的采用计算机代替了手工会计记账，并未能从整体上改变企业的会计业务流程，也未实现根本的流程再造。

而在实际中，企业的资金流也严重的滞后于物流信息，这样就造成了企业
的业务流程无法及时满足实时控制的需要，自然对会计经营信息和企业的经营状况无法实现点对点的统计，提供给企业的管理层和决策层的信息也就失去了相对真实性，信息质量的可靠性下降。

4结论
会计信息化是企业信息化的中枢神经，许多企业在建设信息化的时候，往往是以会计信息化为突破口的，会计信息化是企业信息化的核心企业会计信息化是一个持续的过程,目标是建立对企业决策的支持系统,为决策实时、准确、完整的生产和传输信息,实现资源优化配置,价值合理流动;帮助企业迅速做出正确的决策,在严酷的竞争环境得以生存并不断发展壮大。

企业还必须对企业的外在和内在风险进行有效的管理与控制，只有通过对中小企业会计信息化过程中的实施策略分析进行系统的分析，才能有效地应对会计信息化、会计信息系统、内部控制、外在风险管理，也才能更好地促进中小企业的会计信息化系统实现健康可持续发展。