企业会计电算化外文文献翻译2014年译文3000多字.docx
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企业会计电算化外文文献翻译2014年译文3000多字.docx
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文献出处:
NicholasCorreia.Theenterpriseaccountingcomputerizationstudies[J].CriticalPerspectivesonAccounting,2014,27(3):
129–143
(声明:
本译文归百度文库所有,完整译文请到百度文库。
)原文
TheenterpriseaccountingcomputerizationstudiesAuthor:
NicholasCorreia
Abstract
Enterpriseimplementingaccountingcomputerizationfortheworkofenterpriseaccountinginformationprocessing,theapplicationhastheeffectofacceleration,istheinevitabledevelopmentdirectionofinsteadofmanualoperation,buttheaccountingcomputerizationalsoduetoerror,safetyisthreatenedshortcomings,shouldstrengthentheresearchofcomputerizedaccounting,theaccountingcomputerizationbringsproblemswerediscussed,inordertopromotetheaccountingcomputerizationsystemconstruction,enhancethecapacityofenterpriseaccountingpersonnel,strengthentheaccountingworksafetycontrol,improvethecognitivemethodsandmeanssuchascomputerizedaccounting,improvetheoveralllevelofenterpriseaccountingcomputerization,accountingcomputerizationforenterprisestodeveloprealvalue,atthesametimeofaccountingworkprogress,obtaincomprehensivepromotionmanagementworkandeconomicwork.
Keywords:
Enterpriseaccountingcomputerization;Thesystemconstruction;Abilitytoascend
1Introduction
Computerizedaccountingreferstotheelectroniccomputerasthemainbodyoftheapplicationofinformationtechnologyinaccountingwork,inparticular,istheuseofaccountingsoftware,commandinvariouscomputerequipmentinsteadofmanuallyorbyhandit'shardtofinishoftheaccountingworkprocess.
Atpresent,theaccountingcomputerizationhasbecomeameltingcomputerscience,managementscience,informationscienceandaccountingsciencefortheintegrationoftheedgediscipline,intheareasofeconomicmanagementintheapplicationofelectroniccomputerintheleadingposition,istoplayaleadingmanagementfieldsgraduallyintothemoderneconomy.Theaccountingcomputerizationhasgreatlyreducethelaborintensityofaccountingpersonnel,improvetheefficiencyandqualityoftheaccountingwork,promotethechangeofaccountingfunction.Withtherapiddevelopmentofinformationtechnologyandmanagementrequirementsunceasingenhancement,theaccountingmanualoperationisgraduallyreplacedbytheaccountingcomputerization,tomeettheneedofsocialandeconomicdevelopmentofaccountingpersonnel,musttrainandbringuplarge
quantitiesofbothmasterbasiccomputerapplication,accountingbusinessprocessandknowledgeofthecompositeappliedaccountingtalents.
Enterpriseaccountingcomputerizationisbothablessingandacurse,cannot
onlyimprovethequalityofaccountinginformation,butalsotheexistenceofsecurityproblems,shouldbecombinedwiththeenterpriseaccountingworkoftheaccountingcomputerizationthetrendcarefully,fullydiscussion.Thisstudyontheaccountingcomputerizationconceptdescription,illustratestheaccountingcomputerizationofallkindsofproblems,providestheenterprisesystemconstruction,personnel,improvethecapacitytostrengthensafetycontrolmeasures,raiseawareness,etc,topromotetheenterpriseaccountingcomputerizationonwholeachievebetterandfaster.Theconcept of enterprise accounting computerization enterprise accountingcomputerizationisthefocusofthecurrententerpriseaccountingwork,isalsothedirectionoffuturedevelopmententerpriseaccountingwork.Enterpriseaccountingcomputerizationistheuseofcomputerandnetworkasthecenter,theimplementationofenterpriseaccountinginformationprocessingandprocessing,thusmadetheaccountinginformationismoreaccurate,moresecure,morescientificjobapplications.Enterpriseaccountingcomputerizationhastheadvantageofcomputertoreplacehuman,especiallyfortheaccountinginformationcollection,sorting,processingtheaccountingcomputerizationhassignificantadvantages,quality,speed,andbecomeamodernenterprisemustmastertheaccountingmethodandmeans.
2.1Enterpriseaccountingcomputerizationtalentshortages
Whenenterprisesimplementtheaccountingcomputerizationisanimportantproblemfacingthetalentproblem,notalent,alotofenterpriseaccountingcomputerizationisthelackofenterpriseaccountingcomputerizationoperationpersonnel,andalackofenterpriseaccountingcomputerizationmanagementtalent,someofthefewenterpriseaccountingcomputerizationmanagementandoperatingpersonnelfromthetraditionalaccountingpersonnel,orbycomputermaintenancepersonnelthroughsimpletraining,suchatalentactuallyisdifficulttosupportenterpriseaccountingcomputerization,accountingqualityproblem,nowenterpriseapplicationofcomputerizedaccountingisnotflexiblealsobecameanunderstandabletypicality.
2.2Thelackofinternalcontrolmeasures
Afterimplementingaccountingc
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