会计电算化财务管理系统毕业设计(本科论文).doc

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. 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 Press. 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 managementFinancial 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, which 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 organization, 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 organizations financial management, financial management, familyFinancial management 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 formation, 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, facilities 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 management 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 and 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 management. 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 financial 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 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 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.Business 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 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-oriented 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 profits, 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, foreign 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 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 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 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, quantitative 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 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 financial 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 forecasts, 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 accounting 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-economic 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 structure theory (Capital Structure)Capital structure theory is to study the structure of corporate financing and the relationship with the companys market value theory. In 1958 Modigliani and Millers study concluded that: in perfect and efficient financial markets, the enterprise value and capital 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, 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 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 (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 known 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 securities 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 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 theory (Asymmetric Information)Asymmetric information is the companys internal and external personnel on the companys actual operating conditions of different levels of understanding, that the staff in the company there is information asymmetry, this asymmetric information causes the value 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, including: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 development 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 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 exceptional 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 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 stimulate 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),资本的融通(筹资)和经营中现金流量(营运资金),