现代信息技术领域在财务会计的集成外文翻译、中英对照、英汉互译.docx

毕 业 设 计（论 文）附 件外 文 文 献 翻 译所在系别： 经济管理系 专业班级： 会计09k1班 原文标题：integration of modern information technologies in the field of financial accounting 现代信息技术领域在财务会计的集成 原文出处及作者：adrian lupac, ioana lupac, cristina gabriela ,international conference “risk in contemporary economy” romania , xiith edition, 2011 摘 要目前，财务会计活动具有其他许多重要领域所特有的影响周围地区每个经济实体的活动，大量现代信息技术能够改进特定的业务流程和以确保未来业务的成功。作为这一领域内新技术的一个起点，应该是从他们带来的具体活动来分析和识别其机会和好处。在个人和组织层面的使用下，信息和通信技术的灵活性越来越高，使用一个巨大的财务会计信息量与所有人类活动有直接影响。基本上，它已经通过一个新的阶段: 全球网络化社会，其主要特点是数字化和互联互通。在这个意义上说，这份文件的主要目的是研究现代信息技术的影响，可能是对财务会计领域的确定和提交方向和其在组织内的一体化。关键字： 财务会计制度、 业务流程、 智能系统、 专家系统、信息技术1. 简介总之，财务会计适应的要求是告知他们需要信息。这样一来，具体的研究表明，范围从基于一个简单的会计核算体系，专注于简单的记账条目的最基本簿记到复式记账系统，试图删除的基本信息支持，取而代之的是更快地收集、分析、处理和传输财务会计数据这样微弱的可能性。因此，我们可以肯定，以电子方式处理和存储手段的整个过度是一个渐进的演变。目前，通过财务会计与现代信息化手段，我们可以收集、分析、管理、处理和分发针对具体、真实，所产生的经济交易信息，这些相关知识，不代表每个无形资产以外的任何经济实体、它是通过特定的技术手段，其中包括运行集成、数据挖掘、知识基础、文档管理和电子数据交换。最近的研究显示，在个人和组织层面的使用下，信息技术具有日益明显的灵活性，来自各个部门的所有人类活动的直接影响于巨大的信息数据。基本上，它似乎是通过现代信息技术将一切整合地更好，并能够提供所涉及到所有类别用户的显著利益，使最终用户转换经营信息给决策者，作为其主要目标，制定决策的执行者，在实践中应用时，能够产生竞争优势，并在同一时间，以确保业务的成功。在这方面，我们可以肯定过渡到一个被专家称为“计算机的全球社会”新阶段称，其主要特征是相互联系和信息流的自动化。今天的现代组织的一个基本特征就是指基于信息系统之上，使用信息系统所占比例越来越大。在财务会计部门使用信息技术的影响下，可见：增加生产力，无论是作为员工和，尤其是劳动力，有效的所有资源共享，可加快决策进程，提高本组织的绩效和，所以，这一切的结果，都是为确保业务的成功。在此背景下，通过信息技术提供多种技术的集成。他们，以及先进的系统，数据管理，有助于提高经济复苏和信息恢复的效率。这些事态发展不仅是会计处理过程变得更容易，但也导致了通过企业的信息系统管理更集中和更相关的信息。一般情况下，在会计中的有效性和效率获得信息技术的帮助下，这将成为目前智能的开发和引进。基本上，我们不能肯定这种计算机化域名的活动没有创造竞争力并不会导致最佳的结果，然而，我们可以提供确定性，如果吸引到现代技术，尤其是智能，好处会多得多，不过好处会去开展业务流程中涉及的所有各方。2会计财务领域中新的信息技术所产生的影响大量现代信息技术是重要的，并且在大多数领域的活动中具有重要意义。这个说法是成立的，这些技术集成到组织时，可以带来许多的好处。很明显，财务会计不可能保持不变，新技术可能带来潜在利益。在此意义上，最后一次见证了新技术的激增能够给这方面带来实实在在的好处。此外，它被日益增长的兴趣注意到，即将过渡到下一阶段，即财务会计智能系统在生活和工作的集成。在这方面，在过去几年期间实施的研究已经清楚地显示，现代信息技术对财务会计部门的影响可能存在两种方式：1）建立能实现更详细分析过程的主要管理部门的前提条件下，这可能导致：制定更好的决策，特别是，远远超过时机，使信息保持及时和有效性。正如我们所知道的，为了可信可靠，在财务报表中所载的任何资料或文件报告必须是完整、 清晰的，在阈值的合理范围内意义，并涉及到获取它的成本。显然，没有优先考虑应获得的其成本超过随机承担的风险大小的完整信息。此外，遗漏可能造成呈现的信息具有虚假性或误导性，因此不再让人信服并使相关条款变得无效性。如果有报告信息被不当延误，那它可能会失去其相关性。决策部门可能会被迫在相对价值报告和能提供可靠信息之间选择。要及时提供信息，通常你可能需要交易或其他事件的报告，在他们都知道之前,虽然以这种方式影响了信誉。相反，如果报告被延迟，直到所有问题都被知晓，信息是可信的，但减少的使用程序，用于在此之前已经做出决定的用户。为了实现相关性和可靠性之间的平衡，在经济决策时充分考虑用户的需求是最基本的。l 找出更好的商业机会，例如，使用数据挖掘技术，从而在创造和保证先决条件中，使业务流程进行业务和竞争环境的有效管理，以确保成功。2）不利的部门可以更迅速地识别，从而支持在一个范围内更大的控制和更优的为您的组织决策。在文学上讲，it和整合领域之间的关系，通过投资软件，性能和生产力有显著地积极影响。但是，他们不应该是唯一的整合方式。正在开发中的信息技术方面投资主要是为了不在市场和竞争发展中冒着失去联系的风险。信息技术无法对性能产生重大影响。应考虑额外资源增加组织和技术方面的新技术。他们应得到支持和与其他组织和管理手段的支持。因此，这个困难的向量集的影响，可以通过每个因素的贡献进行孤立。除其他外，在使用新信息技术的一个组织或部门内可得到良好的绩效，并与这些技术相关的学习现象。因此，研究人员也指出，最成功实现在组织中的信息技术是那些已经登记的经验。因此，计算机系统的有效性不是依赖技术本身，也不是组织孤立地看待，而是两者的组合尼奥，2008年。当前信息技术的贡献不应该是作为一个静态的过程，而应作为一个技术和组织协同进化。在一家公司的财务会计部门使用信息技术所产生的影响可归纳如下 杜米特鲁格拉万，2006年：l 提高劳动生产率，高速数据通信，同时也分析与处理不断增加的数据量l 自动生成文件信息的应用程序 ；l 使用能纠正任何错误信息出现在组织和专门机构之间流动的程序；l 改进决策过程 ；l 提高性能。在很大意义上，会计部门组织内部信息活动的影响主要如下:l 编写文件犯下的错误数量减少；l 建立一个高层次的数据处理；l 大幅度降低计算误差和编辑； l 增加了数据处理速度；l 自动进行财务诊断和正确、迅速地解释结果。在这个意义上，从上述各方面的分析，我们可以肯定，一般组织和财务会计部门特别是现代信息技术的整合，使其更方便、 有益，并导致业务流程的改进具体到每个范围或区域内。 3 智能系统与专家系统在财务会计领域中的使用人工智能帐户已成为现实，不仅在生物学或生物基因，还在经济方面上呈现最多样化的经济和企业管理中的应用。金融会计，具有广泛适用性的人工智能的两个基本组成部分：专家系统和智能数据库。此外，人工智能领域内的具体技术的发展，计算机科学研究者和管理已表示有更浓厚得兴趣对适应在经济，金融，会计上新技术的使用。关于这个有一个很好的例子就是发展中的xbrl 标准财务报告，使用发展的智能代理技术，金融系统专家可以进行试用。基本上，多价系统技术与标准 xbrl 技术在财务会计领域带来了重要好处。专家系统能够成功地应用在经济学的领域，一般来说，财务会计，特别是由于本质的原因，处理操作和象征性的如何利用这些信息。由于需要解释每一经济业务的经过及发布应加以比其他传统的接收系统和自动数据处理、会计工具来弥补人类的专长和在人类的思想里使更短的时间内达到类似的结果。专家系统能够处理此类问题，以及在会计和财务领域的使用最流行的地区并可以列出： 供应商和客户的管理帐户，偏离计划的财务规划、 测定和分析，以支持内部控制、 金融股票、 公司诊断管理。integration of modern information technologies in the field of financial accountingabstractfinancial accounting activities are currently influenced as many other important areas that characterize and surrounds the activities within 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 on this field should be so as a starting point to identify the opportunities and the benefits they would bring to specific activities. information and communication technologies are in use both at the individual level and at the organizational level with the flexibility of the increasingly high, using a huge volume of information that financial accounting with direct impact on all human activities. basically, it has already made the passage to a new stage: the global network society, whose main features are digitizing and interconnectivity. in this sense, this paper has as its main objective of examining the impact of modern information technologies may have on the financial accounting domain and the identification and submission directions for their integration within organizations.keywords: financial accounting systems, business process, intelligent systems, expert system,1. introductionin all, the financial accounting adapts requirements to inform them that they needed the information. in this way, specific 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 basic informational support and replaced with a much less vulnerable and more quickly in terms of possibilities for collecting, analyzing, processing and transmission of financial accounting data. thus, we can affirm that the whole transition by means of the processing and storage by electronic means has been a gradual evolution.currently, financial accountant with modern 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 represent 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 data exchange.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 huge 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 to all categories of users involved, the end user that transform operational information to decision-makers, actors who have as its main objective framing the decision so that, when applied in practice to be able of generating competitive advantage and, at the same time, to ensure and guarantee business success. we can affirm in this connection that the transition to a new stage called by specialists “computer global society”, whose main features are the interconnectivity and automation of information flows.an essential feature of modern organizations today refers to use in a growing proportion of information 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 effective sharing of all resources, improve the decision-making processes, increasing the organizations performance and, consequently, as a result of all, to ensure success in business.in this context, 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 restore 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 enterprises information systems. in general, the effectiveness and efficiency in accounting were obtained with the help of information technologies, which will become more present with the development and introduction of the intelligent. basically, we cannot affirm that computerization a domain of activity does not create competitiveness and does not lead to optimal results; however, we can provide the certainty that if you appeal to modern technologies and especially smart, the benefits would be far more numerous, while the benefits would go on all the parties involved in the conduct of business processes.2. the implications of new information technologies in the domain of accounting financial performancethe avalanche of modern 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. obviously, 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 substantial benefits in this area. in addition, it must be noted a growing interest in terms of transitioning to the next stage, namely that of smart systems integration in the life and work of financial accounting.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 the financial accounting department may be present in two ways:1). creation of prerequisites for the achievement of the process of analysis in a much more detailed, directed chiefly at the department of management, which can lead to: 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 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 shall be given complete information for obtaining whose cost exceeds the net size of the risk assumed by random. also, an omission may render the information to be false or misleading and thus no longer have a believable and become ineffective in terms of relevance. if there is undue delay in reporting the information, it may lose its relevance. department of decision-making may be forced to choose between the relative value of reporting at the time, and providing credible information. to provide timely information, often you may need to report all aspects of a transaction or other event, before they are known, although in this way is affected credibility. on the contrary, if the reporting is delayed until all issues are known, the information is credible, but reduced utility for users who had, in the meantime, take decisions. in order to achieve a balance between relevance and reliability, it is fundamental that adequate consideration of the needs of users in making economic decisions. identify opportunities for better business, for example using the data mining 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.2). adverse divisions can be identified more quickly, thereby supporting the decision-making in a compartment greater control and more optimal for your organization.in the literature on the relationship 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 in 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 sufficient for this. new technologies should be considered additional resources added to an organizational and technical context. they should be supported and with the support of other organizational and managerial means. thus, the effects of this difficult set of vectors can be isolated through the contributions of each factor.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 associated 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 effectiveness of a computer system is therefore dependent not on the technology itself, nor the organization seen in isolation, but a combination of the two” neo, 2008. the contribution of current information technologies should not be regarded as a static process but as a technical and organizational co-evolution.the implications of the use of information technology in financial accounting department of a firm may be summarized as follows dumitru, glavan, 2006:l increased labor productivity, speed data communication, but also for analysis and processing of an increasing volume of data;l automatic generation of documents of informatics applications;l use of procedures to correct any errors that appear in the information flows both within an organization and between an organization and a specialized institution;l improve the decision-making process;l improving performance.in a large sense, the effects of information activities within the accounting departments of organizations are mainly the following:l reduce the number of errors committed in preparation of documents;l establishment of a high level of data processing;l significant reduction of calculation errors and edit;l increased speed of data processing;l conduct financial diagnosis automatically and correctly interpret the results and rapidly.in this sense, starting from the analysis of all aspects of the foregoing, we affirm that the integration of modern information technologies in organizations 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.3. the use of intelligent systems and expert systems in financial accounting fieldartificial intelligence accounts has become a reality not only in biology or biogenetic, but also in the economic, with applications in the most diverse in the economic and financial management of firms.financial-accounting, two basic components of a