会计电算化财务管理系统毕业设计（论文）

1、大连交通大学信息工程学院2012届本科生毕业设计（论文）外文翻译大连交通大学信息工程学院毕业设计(论文)任务书题 目 会计电算化财务管理系统任务及要求：1.设计（研究）内容和要求任务：1、 调查基于会计电算化财务管理系统，完成实习报告，字数不少于3000，第三周交给指导老师。2、 结合自己实习情况安排进度，填写进度计划表，第二周完成后交给指导老师签字，并严格执行。3、 按照软件工程思想，独立完成系统的设计和程序开发，完成代码估计2000行左右。4、 用jsp实现会计电算化财务管理系统。5、 程序简洁，算法可行，运行情况良好。要求：1、 每周和指导老师至少见面沟通一次，回报课题进展情况，接受老师

2、询问。2、 接到任务书后，查阅与题目及专业相关的外文资料进行翻译，要求不少于10000个外文字符，译出汉字不得少于3000，于第四周交给指导老师审阅。3、 毕业设计第13周完成毕业论文的装订，并由指导老师评阅。论文要求12000字以上，包括综述、系统总体设计、系统实现、性能分析、结论等。4、 教学第13周通过中软及教研室组织进行软件验收，验收时要提供软件使用说明书。5、 于第13周提出毕业答辩申请并签字。6、 第14 周答辩，要求制作ppt2.原始依据通过大学几年的学习，已经学习了诸如软件工程、数据库原理及应用、数据结构、c+、visual basic、java等多门程序设计语言和网络等基础知

3、识和专业知识，学生有能力而且可以独立完成小中型项目的设计与开发。学校现有设备和环境可以提供给学生实习和上机，而且具有专业老师可以指导学生。3.参考文献1 李绪成.闫海珍著. java web开发教程入门与提高篇（jsp+servlet）m. 北京.清华大学出版社.2009.2 唐爱国.杭志.王建明著. web 2.0动态网站开发：jsp技术详解与应用实践m. 北京. 清华大学出版社.2009.3 郑阿奇著. jsp实用教程m.北京.电子工业出版社.2008.4 孙更新.宾晟.吕婕著.java毕业设计指南与项目实践m.北京.科学出版社.2008.5 王林玮著. jsp网络开发技术与案例应用m.

4、北京.机械工业出版社.2008.6 （澳）拉夫利（roughley,i.） 著.李进华 等译. 精通struts 2： web 2.0开发实战m. 北京.人民邮电出版社 2009. 7 lynn beighley著. 深入浅出sql. 南京.东南大学出版社.2008.8 黄明.梁旭.刘冰月著. jsp课程设计m. 北京.电子工业出版社.2006.9 张阳.刘冰月.李绪成编著. java web开发实践教程：从设计到实现m. 北京.清华大学出版社.2008.10 sql server 2000 development and applicationm.mechanical industry pr

5、ess. july 2003.11 m.j.king.j.p.pardoe.program design using jsp a practical introductionm. basingstoke hampshire: macmillan.1992.指导教师签字：教研室主任签字： 年 月 日大连交通大学信息工程学院毕业设计(论文)进度计划与考核表学生姓名张林鹏专业班级软件工程08-3班指导教师王建何丹丹本课题其他人员无题目会计电算化财务管理系统日期计划完成内容完成情况指导老师检查签字第1周拟订毕业论文进度计划与考核表第2周完成实习或调研报告第3周提交外文文献翻译资料第4周系统概要设计阶段

6、第5周系统详细设计阶段第6周系统编码实施、完成论文初稿第7周完成系统编码实施第8周系统编码调试、提交论文初稿第9周完成系统编码调试、完善毕业论文第10周完成撰写毕业设计论文编写及代码测试第11周完成论文终稿、准备毕业论文打印、装订第12周提交毕业论文终稿及代码第13周完成毕业论文第14周毕业论文答辩指导教师签字： 年月日大连交通大学信息工程学院毕业设计(论文)外文翻译学生姓名 张林鹏 专业班级 软件工程08-3班 指导教师 王建何丹丹 职 称 高工讲师 所在单位 信息科学系软件工程教研室 教研室主任 刘瑞杰 完成日期 2012 年 4 月 13 日on the financial manage

7、mentfinancial management (financial management) is a certain overall objectives, the acquisition of assets (investment), capital facilities (financing) and cash flow operations (working capital), and profit distribution management. financial management is an integral part of enterprise management, w

8、hich is based on financial laws and regulations, in accordance with the principles of financial management, corporate finance activities of the organization, handling financial relationship between an economic management. simply put, financial management, corporate finance activities of the organiza

9、tion, handling financial relationship between an economic management.accordance with the management body is divided into macro-financial management, departmental financial management, financial management, non-profit organization's financial management, financial management, familyfinancial mana

10、gement features: it is a value-based management major use of funds, cost, revenue, profit and other value indicators, the use of financial forecasting, financial decision making, financial operations, financial control, financial analysis and other means to organize the enterprise value of the forma

11、tion, implementation and distribution. it also has a strong and comprehensive.production and operation activities, the complexity of the decision must include a wide range of enterprise content management, such as production management, technology management, labor and personnel management, faciliti

12、es management, sales management, financial management. work are interrelated, closely with, and while there are scientific division of labor, have their own characteristics.financial management features of the following aspects:1.financial management is a comprehensive management, business managemen

13、t in the division of labor, separation of powers in the process formed a series of professional management, and some focus on the use of value management, and some focus on value management, and some focus on the elements of the management of labor, and some focus on information management. social a

14、nd economic development, financial management requirements of the main value is to use the form on the implementation of operations management.2.all aspects of financial management and has extensive business ties in the enterprise, all activities related to capital expenditure, with the financial ma

15、nagement. in fact, the various departments within the enterprise funds do not have contact with the phenomenon is rare. accordingly, the financial management of the tentacles, and often stretch to every corner of business. each department will be through the use of funds into contact with the financ

16、ial sector. each department should also use the funds in a reasonable, acceptable to save capital expenditures and other aspects of the financial sector guidance, subject to the constraints of the financial system, in order to ensure the economic efficiency of enterprises.3.financial management can

17、quickly reflect the operating conditions of production in business management, decision-making is appropriate, management is reasonable, whether the technology is advanced, production and marketing is smooth, the enterprise can quickly be reflected in financial indicators.about financial management

18、originated in the late 15th and early 16th century. the western capitalist society is in the embryonic period, the mediterranean coast, many commercial cities in the shares of business organizations from the public, shares of the shareholders merchants, kings, ministers and members of the public.bus

19、iness shares the objective of economic development for companies a reasonable forecast capital requirements, effectively raising capital. however, when the business is not large capital requirements, financing channels and relatively simple means of financing, corporate financing is only attached to

20、 the business management and financial management have not formed an independent career, this situation continued until 19 turn of the 20th century.the late 1970s, the deepening financial management into a new period of development, and toward the international, precision, computerized, network-orie

21、nted development.the late 1970s and early 1980s, the western world generally face a protracted inflation. lead to large-scale funds used continuous rapid rise in inflation, financing costs as interest rates rise, devaluation of securities, corporate financing more difficult, the company inflated pro

22、fits, capital loss seriously. serious inflation to the financial management of a series of unprecedented problems, so this period of financial management, the main task is to deal with inflation. inflation, financial management became a hot issue.since the late 1980s, foreign trade financing, foreig

23、n exchange risk management, international transfer pricing issues, international investment analysis, performance evaluation and other multinational financial, financial management, to become a hot research, and resulting in a new branch of finance - international financial management. international

24、 financial management branch of modern finance.in the late 1980s, latin america, africa and southeast asia into a heavy debt crisis in developing countries, former soviet union and eastern european countries political instability, economic verge of collapse, the u.s. experienced a trade deficit and

25、budget deficit, trade protectionism once prevailed. this series of events led to the international financial market turmoil, the investment and financing environment, enterprises are facing a high degree of uncertainty. therefore, the enterprises in their financial decision-making in the increasing

26、emphasis on financial risk assessment and avoidance, the result, utility theory, linear programming, game theory, probability distributions, simulation techniques and other quantitative methods in financial management in the application of increasing. financial risks and financial forecasting, quant

27、itative decision-making has been attached.with mathematical methods, applied statistics, optimization theory and computer and other advanced methods and tools in the application of financial management, corporate finance management theory took place in a "revolution." financial analysis to

28、 the precise direction of rapid development. the birth of 80 years of financial management information system. since the mid-1990s, computer technology, electronic communication technology and network technology is developing rapidly. financial management of a great revolution - the network of finan

29、cial management, has quietly come.financial management system, main elements:1.the science of modern financial management. pine consulting according to the actual situation and the market needs to take financial management, information management and other methods, focusing on corporate economic for

30、ecasts, estimates, balance, and get management combined with business needs.2.understand the market development. all the objectives, methodology to be achieved through the market, the market is a place where survival of the fittest, to understand the market development is extremely important.3.the a

31、ccounting information. corporate accounting data and information is the reproduction of corporate history, after finishing these data and information, calculation, analysis, with considerable reference value.4.social credit system. requirements of specific operations and implementation of socio-econ

32、omic operation in the law-abiding, strict practices and rules to establish an honest, reliable reputation, never allow the slightest ambiguity, because the level of business integrity for enterprise development and decline withtremendous impact.the basic theory of financial management:1.capital stru

33、cture theory (capital structure)capital structure theory is to study the structure of corporate financing and the relationship with the company's market value theory. in 1958 modigliani and miller's study concluded that: in perfect and efficient financial markets, the enterprise value and ca

34、pital structure and dividend policy has nothing to do - mm theory. miller was due to the mm theory nobel prize in economics in 1990, 1985 won the nobel prize in economics.2.modern portfolio theory and capital asset pricing model (capm)modern portfolio theory is the theory of optimal portfolio. 1952,

35、 markowitz (harry markowitz) proposed the theory, his research concluded that: as long as changes in income between the different assets are not completely correlated, we can invest in ways to reduce portfolio risk. markowitz in 1990, this was the nobel prize in economics.capital asset pricing model

36、 is to study the relationship between risk and return theory. sharp and others study concluded that: the risk of individual assets return risk-free rate of return on market portfolio yield and the risk of risk assets.therefore, in 1990, sharp received the nobel memorial prize.3.option pricing theory

37、 (option pricing model)option pricing theory is related to options (stock options, foreign exchange options, stock index options, convertible bonds, convertible preferred stock, warrants, etc.) to determine the value or price of the theory theory. 1973, scholes option pricing model proposed, also kn

38、own as b-s model. since the 1990s, options trading has become the main theme of the financial sector. scholes and merton were therefore nobel prize in economics in 1997.4.the efficient market hypothesis (efficient markets hypothesis, emh)efficient market hypothesis is the study of capital market sec

39、urities prices reflect the degree of information theory. if the capital market in the securities prices fully reflect all relevant information, called the capital market is efficient. in this market, the securities and exchange impossible to obtain economic benefits. major contributor to the theory

40、is fama.5.agency theory (agency theory)agency theory is the study of different financing and capital structure under different level of agency costs, and how to reduce agency costs and increase corporate value. there is a major contributor to the theory and mai kelin johnson.6.asymmetric information

41、 theory (asymmetric information)asymmetric information is the company's internal and external personnel on the company's actual operating conditions of different levels of understanding, that the staff in the company there is information asymmetry, this asymmetric information causes the valu

42、e of companies of different judgments.financial control and financial budgets are closely linked, the budget is an important basis for control, control is the means of implementation of the budget, they formed a corporate financial management cycle.the main part of the financial management cycle, in

43、cluding:1.the preparation of financial decisions, that a variety of financial issues for business decision to action, that is, develop the project plan.2.the development of budgets and standards, that is, for the plan period, the production and business activities with a specific numerical developme

44、nt of plans and standards, that is, during the development plan.3.record the actual data, that is the capital of the business cycle and the actual turnover recorded, it is usually the accounting functions.4.shall be calculated up to standard, that is, according to the changed situation to calculate

45、the actual level of work should be achieved. for example, "the actual volume of business of the standard cost", "budget limits the amount of actual business," and so on.pare standard and actual, that is to compare the two amounts to determine the difference in order to achieve ex

46、ceptional circumstances.6.differences in analysis and investigation, that the difference is large enough for in-depth research to find the specific reasons for the discrepancies.7.to take action that, according to causes of the problems take action to correct the bias, so that development activities

47、 in accordance with established goals.8.evaluation and assessment, which differ according to their causes, the executor of the performance evaluation and assessment.9.motivation, that is based on the evaluation and assessment of the results of the executor of rewards and punishments, in order to sti

48、mulate their enthusiasm for work.10.predicts that the incentive to take action and after the change in economic activity, according to new economic activities to re-forecast for the next decisions- 9 -大连交通大学信息工程学院2012届本科生毕业设计（论文）实习（调研）报告浅谈会计电算化财务管理会计电算化财务管理(financial management)是在一定的整体目标下，关于资产的购置(投资

49、),资本的融通(筹资)和经营中现金流量(营运资金),以及利润分配的管理。 财务管理是企业管理的一个组成部分，它是根据财经法规制度，按照财务管理的原则，组织企业财务活动，处理财务关系的一项经济管理工作。简单的说，财务管理是组织企业财务活动，处理财务关系的一项经济管理工作。按照管理主体分为，宏观财务管理、部门财务管理、公司财务管理、非盈利组织财务管理、家庭财务管理等 财务管理的特点：它是一种价值管理主要利用资金，成本，收入，利润等价值指标，运用财务预测，财务决策，财务运算，财务控制，财务分析等手段来组织企业中价值的形成，实现和分配。它还具有很强的综合性。 企业生产经营活动的复杂性，决定了企业管理必

50、须包括多方面的内容，如生产管理、技术管理、劳动人事管理、设备管理、销售管理、财务管理等。各项工作是互相联系、紧密配合的，同时又有科学的分工，具有各自的特点。财务管理的特点有如下几个方面：1.财务管理是一项综合性管理工作，企业管理在实行分工、分权的过程中形成了一系列专业管理，有的侧重于使用价值的管理，有的侧重于价值的管理，有的侧重于劳动要素的管理，有的侧重于信息的管理。社会经济的发展，要求财务管理主要是运用价值形式对经营活动实施管理。 2.财务管理与企业各方面具有广泛联系，在企业中，一切涉及资金的收支活动，都与财务管理有关。事实上，企业内部各部门与资金不发生联系的现象是很少见的。因此，财务管理的

51、触角，常常伸向企业经营的各个角落。每一个部门都会通过资金的使用与财务部门发生联系。每一个部门也都要在合理使用资金、节约资金支出等方面接受财务部门的指导，受到财务制度的约束，以此来保证企业经济效益的提高。 3.财务管理能迅速反映企业生产经营状况在企业管理中，决策是否得当，经营是否合理，技术是否先进，产销是否顺畅，都可迅速地在企业财务指标中得到反映。企业财务管理大约起源于15世纪末16世纪初。当时西方社会正处于资本主义萌芽时期，地中海沿岸的许多商业城市出现了由公众入股的商业组织，入股的股东有商人、王公、大臣和市民等。商业股份经济的发展客观上要求企业合理预测资本需要量，有效筹集资本。但由于这时企业对

52、资本的需要量并不是很大，筹资渠道和筹资方式比较单一，企业的筹资活动仅仅附属于商业经营管理，并没有形成独立的财务管理职业，这种情况一直持续到19世纪末20世纪初。20世纪70年代末，企业财务管理进入深化发展的新时期，并朝着国际化、精确化、电算化、网络化方向发展。 70年代末和80年代初期，西方世界普遍遭遇了旷日持久的通货膨胀。大规模的持续通货膨胀导致资金占用迅速上升，筹资成本随利率上涨，有价证券贬值，企业筹资更加困难，公司利润虚增，资金流失严重。严重的通货膨胀给财务管理带来了一系列前所未有的问题，因此这一时期财务管理的任务主要是对付通货膨胀。通货膨胀财务管理一度成为热点问题。 80年代中后期以来

53、，进出口贸易筹资、外汇风险管理、国际转移价格问题、国际投资分析、跨国公司财务业绩评估等，成为财务管理研究的热点，并由此产生了一门新的财务学分支国际财务管理。国际财务管理成为现代财务学的分支。 80年代中后期，拉美、非洲和东南亚发展中国家陷入沉重的债务危机，前苏联和东欧国家政局动荡、经济濒临崩溃，美国经历了贸易逆差和财政赤字，贸易保护主义一度盛行。这一系列事件导致国际金融市场动荡不安，使企业面临的投融资环境具有高度不确定性。因此，企业在其财务决策中日益重视财务风险的评估和规避，其结果，效用理论、线性规划、对策论、概率分布、模拟技术等数量方法在财务管理工作中的应用与日俱增。财务风险问题与财务预测、

54、决策数量化受到高度重视。 随着数学方法、应用统计、优化理论与电子计算机等先进方法和手段在财务管理中的应用，公司财务管理理论发生了一场“革命”。财务分析向精确方向飞速发展。80年代诞生了财务管理信息系统。90年代中期以来，计算机技术、电子通讯技术和网络技术发展迅猛。财务管理的一场伟大革命网络财务管理，已经悄然到来。财务管理体系的主要内容：1.科学的现代化财务管理方法。长松咨询根据企业的实际情况和市场需要，采取财务管理、信息管理等多种方法，注重企业经济的预测、测算、平衡等，求得管理方法与企业需求的结合。 2.了解市场发展。一切目标、方法要通过市场运作来实现，市场是一个优胜劣汰的地方，了解市场发展极

55、为重要。 3.会计核算资料。企业的会计数据及资料是企业历史的再现，这些数据和资料经过整理、计算、分析，具有相当的借鉴价值。 4.社会诚信机制。要求具体的操作和执行者在社会经济运作中遵纪守法，严守惯例和规则，建立诚实、可靠的信誉，绝不允许有半点含糊不清，因为企业诚信度的高低对企业的发展与衰败具有巨大影响。财务管理的基本理论：1.资本结构理论(capital structure) 资本结构理论是研究公司筹资方式及结构与公司市场价值关系的理论。1958年莫迪利安尼和米勒的研究结论是:在完善和有效率的金融市场上，企业价值与资本结构和股利政策无关mm理论。米勒因mm理论获1990年诺贝尔经济学奖，莫迪利

56、尼亚1985年获诺贝尔经济学奖。 2.现代资产组合理论与资本资产定价模型(capm) 现代资产组合理论是关于最佳投资组合的理论。1952年马科维茨(harry markowitz)提出了该理论，他的研究结论是：只要不同资产之间的收益变化不完全正相关，就可以通过资产组合方式来降低投资风险。马科维茨为此获1990年诺贝尔经济学奖。 资本资产定价模型是研究风险与收益关系的理论。夏普等人的研究结论是:单项资产的风险收益率取决于无风险收益率,市场组合的风险收益率和该风险资产的风险。夏普因此获得1990年诺贝尔经济学纪念奖。 3.期权定价理论(option pricing model) 期权定价理论是有关

57、期权(股票期权，外汇期权，股票指数期权，可转换债券，可转换优先股，认股权证等)的价值或理论价格确定的理论。1973年斯科尔斯提出了期权定价模型，又称bs模型。90年代以来期权交易已成为世界金融领域的主旋律。斯科尔斯和莫顿因此获1997年诺贝尔经济学奖。 4.有效市场假说(efficient markets hypothesis,emh) 有效市场假说是研究资本市场上证券价格对信息反映程度的理论。若资本市场在证券价格中充分反映了全部相关信息，则称资本市场为有效率的。在这种市场上,证券交易不可能取得经济利益。理论主要贡献者是法玛。 5.代理理论(agency theory) 代理理论是研究不同筹资方式和不同资本结构下代理成本的高低，以及如何降低代理成本提高公司价值.理论主要贡献者有詹森和麦科林。 6.信息不对称理论(asymmetric information) 信息不对称理论是指公司内外部人员对公司实际经营状况了解的程度不同,即在公司有关人员中存在着信息不对称，这种信息不对称会造成对公司价值的不同判断。财务控制和财务预算有密