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 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