現代信息技術領域在財務會計的集成外文翻譯

1、<p>　　華 北 電 力 大 學 科 技 學 院</p><p>　　畢 業(yè) 設 計（論 文）附 件</p><p>　　外 文 文 獻 翻 譯</p><p>　　學 號： 091906060133 姓 名： 周周 </p><p>　　所在系別： 經濟管理系 專業(yè)班級：

2、會計09K1班 </p><p>　　指導教師： 戴立新 </p><p>　　原文標題：Integration of Modern Information Technologies in the</p><p>　　Field of Financial Accounting

3、 </p><p>　　2013年 6 月 12 日</p><p>　　現代信息技術領域在財務會計的集成</p><p><b>　　摘 要</b></p><p>　　目前，財務會計活動具有其他許多重要領域所特有的影響周圍地區(qū)每個經濟實體的活動，大量現代信息技術能夠改進特定的業(yè)務流程和以確保未來業(yè)務的成

4、功。作為這一領域內新技術的一個起點，應該是從他們帶來的具體活動來分析和識別其機會和好處。在個人和組織層面的使用下，信息和通信技術的靈活性越來越高，使用一個巨大的財務會計信息量與所有人類活動有直接影響?；旧?，它已經通過一個新的階段: 全球網絡化社會，其主要特點是數字化和互聯互通。在這個意義上說，這份文件的主要目的是研究現代信息技術的影響，可能是對財務會計領域的確定和提交方向和其在組織內的一體化。</p><p>

5、　　關鍵字： 財務會計制度、 業(yè)務流程、 智能系統、 專家系統、信息技術</p><p><b>　　1. 簡介</b></p><p>　　總之，財務會計適應的要求是告知他們需要信息。這樣一來，具體的研究表明，范圍從基于一個簡單的會計核算體系，專注于簡單的記賬條目的最基本簿記到復式記賬系統，試圖刪除的基本信息支持，取而代之的是更快地收集、分析、處理和傳輸財務會計數據

6、這樣微弱的可能性。因此，我們可以肯定，以電子方式處理和存儲手段的整個過度是一個漸進的演變。</p><p>　　目前，通過財務會計與現代信息化手段，我們可以收集、分析、管理、處理和分發(fā)針對具體、真實，所產生的經濟交易信息，這些相關知識，不代表每個無形資產以外的任何經濟實體、它是通過特定的技術手段，其中包括運行集成、數據挖掘、知識基礎、文檔管理和電子數據交換。</p><p>　　最近的研究

7、顯示，在個人和組織層面的使用下，信息技術具有日益明顯的靈活性，來自各個部門的所有人類活動的直接影響于巨大的信息數據。基本上，它似乎是通過現代信息技術將一切整合地更好，并能夠提供所涉及到所有類別用戶的顯著利益，使最終用戶轉換經營信息給決策者，作為其主要目標，制定決策的執(zhí)行者，在實踐中應用時，能夠產生競爭優(yōu)勢，并在同一時間，以確保業(yè)務的成功。在這方面，我們可以肯定過渡到一個被專家稱為“計算機的全球社會”新階段稱，其主要特征是相互聯系和信息流

8、的自動化。</p><p>　　今天的現代組織的一個基本特征就是指基于信息系統之上，使用信息系統所占比例越來越大。在財務會計部門使用信息技術的影響下，可見：增加生產力，無論是作為員工和，尤其是勞動力，有效的所有資源共享，可加快決策進程，提高本組織的績效和，所以，這一切的結果，都是為確保業(yè)務的成功。</p><p>　　在此背景下，通過信息技術提供多種技術的集成。他們，以及先進的系統，數據管

9、理，有助于提高經濟復蘇和信息恢復的效率。這些事態(tài)發(fā)展不僅是會計處理過程變得更容易，但也導致了通過企業(yè)的信息系統管理更集中和更相關的信息。一般情況下，在會計中的有效性和效率獲得信息技術的幫助下，這將成為目前智能的開發(fā)和引進?；旧?，我們不能肯定這種計算機化域名的活動沒有創(chuàng)造競爭力并不會導致最佳的結果，然而，我們可以提供確定性，如果吸引到現代技術，尤其是智能，好處會多得多，不過好處會去開展業(yè)務流程中涉及的所有各方。</p>&

10、lt;p>　　2會計財務領域中新的信息技術所產生的影響</p><p>　　大量現代信息技術是重要的，并且在大多數領域的活動中具有重要意義。這個說法是成立的，這些技術集成到組織時，可以帶來許多的好處。很明顯，財務會計不可能保持不變，新技術可能帶來潛在利益。在此意義上，最后一次見證了新技術的激增能夠給這方面帶來實實在在的好處。此外，它被日益增長的興趣注意到，即將過渡到下一階段，即財務會計智能系統在生活和工作的

11、集成。</p><p>　　在這方面，在過去幾年期間實施的研究已經清楚地顯示，現代信息技術對財務會計部門的影響可能存在兩種方式：</p><p>　　1）建立能實現更詳細分析過程的主要管理部門的前提條件下，這可能導致：</p><p>　　制定更好的決策，特別是，遠遠超過時機，使信息保持及時和有效性。正如我們所知道的，為了可信可靠，在財務報表中所載的任何資料或文件報

12、告必須是完整、 清晰的，在閾值的合理范圍內意義，并涉及到獲取它的成本。顯然，沒有優(yōu)先考慮應獲得的其成本超過隨機承擔的風險大小的完整信息。此外，遺漏可能造成呈現的信息具有虛假性或誤導性，因此不再讓人信服并使相關條款變得無效性。如果有報告信息被不當延誤，那它可能會失去其相關性。決策部門可能會被迫在相對價值報告和能提供可靠信息之間選擇。要及時提供信息，通常你可能需要交易或其他事件的報告，在他們都知道之前,雖然以這種方式影響了信譽。相反，如果報

13、告被延遲，直到所有問題都被知曉，信息是可信的，但減少的使用程序，用于在此之前已經做出決定的用戶。為了實現相關性和可靠性之間的平衡，在經濟決策時充分考慮用戶的需求是最基本的。</p><p>　　找出更好的商業(yè)機會，例如，使用數據挖掘技術，從而在創(chuàng)造和保證先決條件中，使業(yè)務流程進行業(yè)務和競爭環(huán)境的有效管理，以確保成功。</p><p>　　2）不利的部門可以更迅速地識別，從而支持在一個范圍內

14、更大的控制和更優(yōu)的為您的組織決策。</p><p>　　在文學上講，IT和整合領域之間的關系，通過投資軟件，性能和生產力有顯著地積極影響。但是，他們不應該是唯一的整合方式。正在開發(fā)中的信息技術方面投資主要是為了不在市場和競爭發(fā)展中冒著失去聯系的風險。信息技術無法對性能產生重大影響。應考慮額外資源增加組織和技術方面的新技術。他們應得到支持和與其他組織和管理手段的支持。因此，這個困難的向量集的影響，可以通過每個因素的

15、貢獻進行孤立。</p><p>　　除其他外，在使用新信息技術的一個組織或部門內可得到良好的績效，并與這些技術相關的學習現象。因此，研究人員也指出，"最成功實現在組織中的信息技術是那些已經登記的經驗。因此，計算機系統的有效性不是依賴技術本身，也不是組織孤立地看待，而是兩者的組合"[尼奧，2008年]。當前信息技術的貢獻不應該是作為一個靜態(tài)的過程，而應作為一個技術和組織協同進化。</p&g

16、t;<p>　　在一家公司的財務會計部門使用信息技術所產生的影響可歸納如下 [杜米特魯·格拉萬，2006年]：</p><p>　　提高勞動生產率，高速數據通信，同時也分析與處理不斷增加的數據量</p><p>　　自動生成文件信息的應用程序 ；</p><p>　　使用能糾正任何錯誤信息出現在組織和專門機構之間流動的程序；</p>

17、;<p><b>　　改進決策過程 ；</b></p><p><b>　　提高性能。</b></p><p>　　在很大意義上，會計部門組織內部信息活動的影響主要如下:</p><p>　　編寫文件犯下的錯誤數量減少；</p><p>　　建立一個高層次的數據處理；</p>

18、;<p>　　大幅度降低計算誤差和編輯； </p><p>　　增加了數據處理速度；</p><p>　　自動進行財務診斷和正確、迅速地解釋結果。</p><p>　　在這個意義上，從上述各方面的分析，我們可以肯定，一般組織和財務會計部門特別是現代信息技術的整合，使其更方便、 有益，并導致業(yè)務流程的改進具體到每個范圍或區(qū)域內。 </p>

19、<p>　　3 智能系統與專家系統在財務會計領域中的使用</p><p>　　人工智能帳戶已成為現實，不僅在生物學或生物基因，還在經濟方面上呈現最多樣化的經濟和企業(yè)管理中的應用。金融會計，具有廣泛適用性的人工智能的兩個基本組成部分：專家系統和智能數據庫。</p><p>　　此外，人工智能領域內的具體技術的發(fā)展，計算機科學研究者和管理已表示有更濃厚得興趣對適應在經濟，金融，會計上

20、新技術的使用。關于這個有一個很好的例子就是發(fā)展中的XBRL 標準財務報告，使用發(fā)展的智能代理技術，金融系統專家可以進行試用。基本上，多價系統技術與標準 XBRL 技術在財務會計領域帶來了重要好處。</p><p>　　專家系統能夠成功地應用在經濟學的領域，一般來說，財務會計，特別是由于本質的原因，處理操作和象征性的如何利用這些信息。由于需要解釋每一經濟業(yè)務的經過及發(fā)布應加以比其他傳統的接收系統和自動數據處理、會計

21、工具來彌補人類的專長和在人類的思想里使更短的時間內達到類似的結果。專家系統能夠處理此類問題，以及在會計和財務領域的使用最流行的地區(qū)并可以列出： 供應商和客戶的管理帳戶，偏離計劃的財務規(guī)劃、 測定和分析，以支持內部控制、 金融股票、 公司診斷管理。</p><p>　　Integration of Modern Information Technologies in the Field of Financial A

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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