成都理工大学学生毕业设计外文译文.doc

成 都 理 工 大 学
学生毕业设计（论文）外文译文
学生姓名：曹婷
学号：200908040314
专业名称：会计学
译文标题（中英文）：普及会计电算化网络化存在的问题及对策
Problems and Solutions of Popularization of Accounting Network
译文出处：Kan Lu, YingLi Fu, CaiDong Gu, Liang Zhang; Physics Procedia 33 ( 2012 ) 1155–1159
指导教师审阅签名：
外文译文正文：
普及会计电算化网络化存在的问题及对策

1．简介
中国的会计软件正在经历从基于会计系统的事后会计到综合管理信息系统的转变。会计系统已经取得了长足的进步：从简单的数值计算发展到全面数值核算,甚至到会计信息系统与人工智能的层面。如今已经四十多种会计软件经过了财政部的认可，而包括正在被金融部门使用和认可的软件则超过了两百种，已经组成了一系列务实、高效、高度商业化的会计软件。
中国现有的会计电算化网络化仍然处于较低的水平，具体表现在：一，从业人员对会计电算化网络化的认知不足；二，会计电算化网络化工作人员的专业技能有待提高；三，会计软件的局限性制约了电算化事业的发展；最后，会计电算化网络化不能实现完全的信息资源共享。上述各方面原因已经严重阻碍了我国会计电算化网络化的普及。

2.人事问题（人为因素）
2.1人们对会计电算化网络化的认知程度不够
电算化在中国起步较晚，且人们没有完全意识到电算化的意义和重要性，会计电算化网络化未能配备普及，特别是在中小企业未能配备普及的主要原因不是单纯的资金短缺，而是企业领导缺乏对会计电算化网络化的正确认识。
在中国的一些经济欠发达地区，经济基础薄弱。大部分企业经济效益差;行政单位和事业单位的支出和硬件设备的普及率是相当低的。因此，一些单位的领导或者财务会计人员没有充分认识到会计电算化网络化的意义和作用。相反，他们错误的认为会计电算化网络化的目的仅仅是减轻会计人员的体力劳动，而没有必要在开展会计电算化网络化的单位配备充足的会计人员。有些人认为会计电算化网络化仅仅是一种发展趋势所以宁愿等一段时间。由于认识的偏差，这些都将导致电算化工作的消极态度，并最终严重影响会计电算化网络化的发展和普及。

2.2会计电算化网络化人员的专业技能水平低
电算化不仅需要会计人员掌握专业技能，还需要掌握相当的计算机技能，因此，面临大多数会计人员临时短缺的局面。精通会计技能的老一辈会计人员却不熟悉电脑，而新的会计从业人员在处理日益复杂的会计事务时却没有足够的实践经验。虽然他们可以通过会计电算化网络化资格考试，但只有小部分与考试相关的内容能被他们所掌握。一旦遇到能力范围以外的问题，他们除了与软件维护人员一起解决问题之外无能为力。然而，这些维护者大多熟悉的只是电脑，而不是会计，所以彼此双方无法协调好。这也会限制会计电算化网络化的普及。

3.软件和设备的问题
3.1会计软件的局限性必将限制我国电算化事业的发展
除了管理功能，绝大多数的电算化软件注重的都是调整会计，会计电算化网络化将财务和会计人员从存贷的繁重工作中解放出来，也使他们能专注于财务管理工作。
然而，我国大部分单位只重视编送账单而忽略了管理，有很多涉及到会计软件的会计内容，包括总账，工资，固定资产，报表等这些由软件开发者提供的具有管理功能的模块在内容设计上过于简单且功能不全，如成本会计，预算编制，分析等。
目前，软件市场上的会计软件的兼容性普遍较差，大部分会计电算化网络化软件在系统初始化过程中程序繁琐，这使得企业很难根据自己的需要选择软件功能。为解决这一难题，可以从不同的公司选择适当的模块。
但是，不同公司的会计电算化网络化软件实现无缝对接是不可能的，所以数据交换、信息共享和管理控制也难以执行。更重要的是，软件几乎不能与其他企业诸如人事系统的子系统联合起来，因此很难形成一套完整的企业管理信息系统。
谁也不能保证数据的安全性和保密性，数据对于企业来说关系到生存和发展，所谓的一些软件加密不过是对软件本身加密，其目的是防止盗版，这对会计数据的保密来说基本上毫无意义。一旦系统出现诸如病毒或其他不可预知的突然时间时，不可能确保数据不泄露。

3.2会计电算化网络化无法实现完整的信息资源共享。
当前，我国会计电算化网络化局限于会计制度，然而，会计信息与企业内部其他部门密切相关。例如，人员资料包括工资核算，业务分部信息涉及销售和购买核算，不同部门信息的变化会导致会计数据的变化。但我国的软件很少是“事件—驱动”系统，而是不同部门使用不同软件来进行自身的管理，无法实现数据的及时更新和共享。这不仅浪费了人力和财力资源，但也增加了数据的错误率，从而降低了有效的利用会计信息。

4.相关问题的解决方法
4.1相关人员的教育与培训
加强人员的思维和理解提高会计电算化网络化人员对会计电算化网络化普及的认识是一项具有深远意义的伟大事业，所以，人们应该从根本上对会计电算化网络化有一个全面和深刻的理解。
国家相关不闷应该抓住每一次机会，采取多种方式加强会计电算化网络化的宣传力度，利用由财政部统一安排领导和会计人事会议的机会宣传会计电算化网络化的作用和意义。
指派专业人士在不同单位执行这项工作，使他们意识到会计电算化网络化不仅把大批会计人员从繁重的劳动中解放出来，而且能及时地、系统地、全面地反馈会计信息，这有利于单位领导获得经济活动的最新信息，预测各种计划业务并反应市场的变化趋势。
此外，此外，它也可以用于管理，最大程度的促进一个单位的经济效益。与此同时，电算化能推动办公自动化，大大提高办公效率。会计电算化网络化是现代财务会计和管理的必然选择，它进一步明确了会计电算化网络化的实施，成为21世纪对会计人才所具备的基本技能。因此，深刻理解会计电算化网络化必将提高以普及会计电算化网络化为基础的思考和理解。
加强“跨学科”会计电算化网络化人才的培养
促进高水平高等教育机构对会计电算化网络化人才的培养。设立高校会计电算化网络化专业和计算机专业的金融和会计专业。同时，高校也应加强会计审计人才的培养。目前，几乎没有开设会计审计课程的高校，这会导致计算机审计人才的极度匮乏。加强会计电算化网络化人才培训的任务迫在眉睫。这一情况导致了小型企业会计电算化网络化的缺乏，以及对具有基本电算化技能的人员的单位进入会计电算化网络化领域的需求。
在培训之后必须每年进行后续教育培训，更新培训以提高会计人员的电脑知识结构，丰富相关的计算机知识。今天，计算机技术迅速变化和新的应用软件不断涌现。操作系统需要，每隔一到两年进行升级。
如今会计电算化网络化软件仍然有一些列问题，例如升级和添加新的功能，即使他们不需要修改。所有这些都需要适应不断变化的情况和会计人员会计电算化网络化知识培训。企业应该培养会计电算化网络化骨干和刺激会计人员素质的提高。
单位实现会计电算化网络化后应在会计电算化网络化方面根据实际情况进行人力资源投资，培养几个不仅拥有更好的专业能力且精通计算机应用与维护、会计电算化网络化知识的会计人员。通过在单位内部不定期开展培训活动，提高单位会计电算化网络化的水平并利于其他会计人员素质的提高，

4.2.1促进建立硬件设施
从“会计”到“管理”实现对会计电算化网络化系统的改造
财政信息，作为一个企业的经济活动的综合反映，使会计管理成为企业管理的核心。因此，有必要大力发展会计电算化网络化以实现企业管理现代化。虽然目前一些单位已经开始将会计软件从会计到管理进行转型 ，一般而言，模块仍不能够满足管理的需要，管理会计系统，会计电算化网络化，必须结合，以充分发挥自身优势，促进企业管理信息系统的建立和改善。
从发展的角度来看，企业应建立两个子系统，并结合他们有机地结合在一起，从而使使用的财务和会计资料建立会计模式，以满足管理的需要。因此，从会计到管理会计电算化网络化的转型将推动建立金融中心的企业内部的管理系统，企业资源规划（ERP）

4.2.2加快发展会计软件
会计电算化网络化会计软件是一个基本环节。通过加快会计核算软件的开发，评估和验收，其系统可以更可靠，更安全的计算更准确，报告形式更加及时和清晰。 因此可以接受更多的财政和会计人员，会计软件。在软件系统中，必须予以重视发展中不可缺少的管理功能，以及防病毒功能，防止非法篡改数据。与此同时，软件公司应该也促进了软件人员培训和售后服务质量

英文原文：
Problems and Solutions of Popularization of Accounting Network
1.Introduction
Accounting software in China are undergoing the transformation from the ex-post accounting-based accounting system to the integrated management information system. It has made great progress that accounting software developed from simple numerical calculation to comprehensive numerical accounting and even to the stage of accounting information system with artificial intelligence. There are more than 40 kinds of accounting software accredited by the Finance Ministry. The total number is more than 200,including software that are being used and accredited by financial sectors. And there have been a series of practical, efficient and highly commercialized accounting software.
China's existing accounting Network is still at a low level, which is specifically embodied in:First, people's cognition of accounting Network is not enough. Second, professional skills of accounting Network staff need to be improved. Third, limitations of accounting software bound the development of Network undertaking in our country. Last, accounting Network cannot achieve the complete sharing of information resources. All these aspects have seriously hampered the popularization of accounting Network in our country.
2.Problems of personnel
2.1.People's cognitions of accounting Network are not enough
In China, Network started fairly late and people were not fully aware of the meaning and the importance of it. The main reason of not being equipped with accounting Network, especially for those medium and small-sized enterprises, is not simply the shortage of funds. More importantly, it is because enterprise leaders are in lack of a correct cognition of accounting Network.
In some underdeveloped areas of China, economic foundation is weak. Most enterprises have poor economic efficiency; administrative units and public institutions are short of expenditures; popularizing rate of hardware equipment is quite low. Consequently, the meaning and functions of accounting Network are not fully recognized by leaders or financial and accountancy personnel in some units. Instead, they mistakenly believe that accounting Network aims merely at lessening manual labours of accounting personnel. It is unnecessary to carry out accounting Network in units that have abundant accounting personnel. Some people think that accounting Network is just a development trend and they prefer to wait until some time later. Due to the bias of cognition, all these will lead to negative attitudes toward Network in accounting work, and finally seriously affect the development and the popularization of accounting Network.
2.2.Low professional skill level of accounting Network personnel
Computerization requires not only mastering professional skills of accounting for staff, but also having considerable professional skill of computer. However, the majority of accounting personnels are in temporary shortage. Older generations of accounting staff with proficient skills of accounting are not familiar with computer, yet new generations do not have enough practical experiences in dealing with increasingly complex accounting treatment. Although they can pass the accounting computerization qualification test, it is only a small fraction of content concerned with the test being mastered. Once encountering problems out of the range, they could do nothing but resolve together with software maintainers. However, most of those maintainers are only familiar with computer instead of accounting, so the two sides cannot coordinate well with each other. This also accounts for the restriction of popularization of accounting computerization.
3.Problems of software and equipment
3.1.Limitations of accounting software bound the development of Network undertaking in our country
Instead of management, most software of accounting computerization focus on adjust accounting.
Accounting computerization emancipates financial and accountancy personnels from onerous
work of casting and rendering accounts, and also enables them to focus mainly on strengthening
financial management.
However, a majority of units in our country only attach importance to rendering accounts and neglect the management. There are so many accounting contents which involve accounting software, including general ledger, wage, fixed assets and report forms, that modules with managerial functions provided by accounting software developers, such as cost accounting, budgeting, analysing and others, are excessively simple in content design and incomplete in functions. Consequently, the managerial functions of computerization are limited.
At present, the universality of accounting software that are on the market is relatively poor. Most
accounting computerization software has heavy workload of system initialization and bulky volume. It is difficult for enterprises to choose the function according to their own needs. To solve
this problem, suitable module can be selected from different software companies.
Yet accountingsoftware of different companies is impossible to be seamlessly connected so that data exchanging,information sharing and management controlling cannot be carried out. What's more, they are hardly able to be combined with other managerial subsystems of enterprises like personnel system. Hence, it is difficult to form a whole management information system for enterprise.
There is no guarantee of data security and confidentiality. For enterprises, financial data concern their survival and development. The so-called encryption of some software is merely the encryption of software itself which aims at preventing piracy. It is hardly to be kept secret for accounting data. Once problems of system come out like virus or other unexpected incidents, it's impossible to ensure no leakiness.
3.2.Accounting Network cannot achieve the complete sharing of information resources
Currently, Network in our country is confined to accounting system. However, accounting information is closely related to that of other sectors inside the enterprise. For example, personnel information involves wage accounting, business segments information involves sales and purchase accounting. Changes of information in different sectors would give rise to variations of accounting data.But software in our country rarely is "event-driven" system. Instead,different sectors use different software to conduct their own management, which fails to realize timely
updating and sharing of data. This not only wastes human and financial resources, but also increases the error rate of data which reduces the effectiveness of utilizing accounting information.
4.Solutions of related problems
4.1.Education and training of related personnels
4.1.1Enhance thinking and understanding of personnels
Popularization of accounting computerization is a great cause of far-reaching significance so that people should fundamentally have an overall and profound understanding of accounting computerization.
Related departments of the country should take every opportunity and adopt a variety of ways to reinforce the propaganda of accounting Network. Publicize functions and significance of accounting Network by taking advantage of leadership and accounting personnel meeting under the circumstance of unified issuing and arrangement of Finance Bureau.
Assign professionals to do this job in different units and make them be aware that accounting Network not only emancipates most accounting staff from heavy labours but also feed back accounting information timely, systematically and comprehensively. This is beneficial to unit leaders in acquiring the latest information of economic activity, predicting various kinds of business programs, and reflecting the variation tendency of market as well.
In addition, it can be also used in management for promoting the economic benefit of a unit to the utmost extent. In the meantime, Network provides office automation with impetus and substantially increases office efficiency. It is an inevitable choice of modern financial accounting and management that further clarifying the implementation of accounting Network, which is a basic skill for accounting personnel of the 21st century. Therefore, the profound understanding of accounting Network must be improved so as to lay the foundation of popularizing accounting Network in terms of thinking and understanding.
4.1.2 Reinforce the cultivation of "inter-disciplinary" talents of accounting Network
Promote the cultivation of accounting Network talents of high level in institutions of higher education. Set up the major of accounting Network in colleges and add computer specialty to finance and accounting specialty. Meanwhile, colleges and universities should also enhance the cultivation of accounting audit talents. At present, there is hardly accounting audit curriculum in colleges and universities, which causes the extreme shortage of computer audit talents. Reinforce the training of Network knowledge for accounting personnels that are incumbent. Due to the lack of accounting Network in some small-sized enterprises and the requirement of basic Network personnels in units which have access to accounting Network, only a portion of people are acknowledged with basic Network. But it is important to cultivate talent that are acknowledged with middle-rank accounting Network.
And after the training, it must be made an emphasis of sequent educational training annually. Update training, improve the Network knowledge structure of accounting personnels and enrich relevant computer knowledges. Today, computer technologies are changing rapidly and new application softwares continue to spring up. Operating system needs to be upgraded every one or two years.
There are still a series of problems for accounting software like being upgraded and added with new functions, even though they do not need to be alternated. All these require the adaptation to constantly changing situations and the retraining of accounting Network knowledge for accounting personnels. Enterprises should cultivate backbones of accounting Network and stimulate the improvement of accounting personnel quality.
Units that are equipped with Network should make investment of human resources in terms of accounting Network according to actual situations and train several accounting personnels who are not only possessed of better capability of computer application and maintenance but also efficient in accounting softwares and computer, as well as knowledge of accounting Network. It increases the level of accounting Network in the unit and facilitates theimprovement of other accounting personnel quality by carring out training activities inside department from time to time.
4.2.Promote the establishment of hardware facilities
4.2.1Realize the transformation of Network system from "accounting" to "managing"
Financial information, as a comprehensive reflection of economic activities of an enterprise, makes accounting management the core of enterprise management. Thus, it is necessary to carry forward and develop vigorously accounting Network in order to realize modernization of enterprise management. Although some current units have began t