外包理念：外包贸易外文翻译.doc

外文文献翻译译文一、外文原文原文：Outstanding idea: Outsourcing tradeAlong with the modern science technologys progress and the productive forces rapid development, the global competition is day by day intense, the economic globalization tendency is irresistible, in addition politics and the culture bring huge transformation, “the value chain” the concept is precisely appears under this kind of environment. it first is manages Master famous by the US the Michael baud in a book proposed in Competitive advantage. Afterward soon, the value chain as well as has introduced China based on the value chains mode of administration, should be an aspect, for our countrys reform, the opening, the development make the contribution, also has provided the theory basis for enterprises competitive advantage. Value chain introduction financial inventory accounting the domain, utilized the value chain theory the finance and accountant the aspect carries on the research only then just to emerge soon, our country at the beginning of 2004, has started a research value chain accountants high tide. But looking from authors research, the chain and the financial strategy union conducts the research not to have nearly. The research has its necessity based on the value chains financial strategy. In economic globalization and knowledge economy swift development today, the people observed the economic dynamics the rationale and already had the huge change to the economic activity directive, the financial tube already had developed from the profit of enterprise maximization to the enterprise value maximization, regarding the financial strategys research should take the value as the objective point, the strategic management, the tactical management, the value chain management and the information management carried on the organic synthesis, diverted the attention to the value and the activity, management lock-on target on value chain each link The application value chains key link is the financial outsourcing. The border outsourcing buyer has three famous saying: We to reduce the cost; We remain down the reason is because you have the high grade service; Our investment is for own transformation and the innovation. The financial outsourcing takes one kind of outsourcing pattern to receive more and more enterprise favors, the development is rapid. The whole world well-known Market research firm IDC issue newest memoir forecast: in 2008 the global finance outsourcing market size will amount to 47,600,000,000 US dollars. The IDC research also discovered that the financial outsourcing mainly concentrated in the transaction supervisory service, the high-level fund managers handling of traffic service and business consultant serves and so on domains, cost cutting was still the financial outsourcing outsourcing primary cause, solved the strategic business problem demand also gradually to become an important impetus finance outsourcing reason.Silent and Orr compared to (Momme and Hvolby) through to the heavy industry departments case and the behavior research, proposed the outsourcing six basic steps: The enterprise competitive power analysis, outside the contractor appraisal and the determination, the consultation and signing, the project execution and the transition, the relations manage and terminate the contract. Charles Gaye (Charles Gay) the research the outsourcing which mainly uses the enterprise divides into 4 patterns: Active outsourcing; Service outsourcing, active outsourcing and service outsourcing these two way biggest difference, if the enterprise organizes to plan to use “the service outsourcing”, itself must have the define clearly to the outsourcing demand and the goal; Gathers package or the union outsourcing; Interest relations outsourcing, this is one kind of long-term cooperation, both sides relates for this reason first carries on the investment, then rests on the agreement share benefit which draws up in advance. Parr and Jones (Klepper and Jones) according to the outsourcing contract nature difference, divides into three kinds the outsourcing relations: The market outsourcing, refers to the outsourcing service is the general service which the massive outside contractors can provide; The partner outsourcing, this figure of enterprise and the identical contractor repeatedly conclude and sign contract, and have established the long-term mutually beneficial cooperation relations. In this kind of outsourcing relations, outsourcing both sides need to make in a big way, aim at this item of outsourcing relations specially the investment, the property special-purpose degree are very high. The middle outsourcing, refers to is situated between the market and between the partner boths one kind of outsourcing relations. Three kind of relational management pattern which with the market, middle and the partner outsourcing relations correspond respectively is the market regulation pattern, the bureaucrat management pattern and the trust management pattern.The cost of financial outsourcing throughout outsourcing throughout the output. Outsourcing cost should be less than department cost cost, the department cost should be less than department create income, such outsourcing to make enterprise to create more value. For example Singapore the sea huang Oriental shipping company (hereinafter referred to as NOL) in 2003 for getting rid of the 2002 losses 3.3 billion dollars in shadow, NOL trying to save the companys cost and improve operational efficiency. In order to achieve the enterprise thin body, NOL around processing payables &receivables process basic consistent, documents of the process is not complex, it is mainly the related information through Internet relay to the regional finance, processed again teleport home so that financial outsourced will not affect the companys operations, but it can handle this part business by reduction of more than 300 employees and cost savings. Therefore NOL outsource the business to accenture, this enterprise thin body make NOL benefit, its true purpose is to lower costs and concentrate on developing main business, raise advocate business income make oneself can have more energy to concentrate on transportation of the core business, ascension profitable space. Throughout the global Internet technology development, especially the collection, storage, retrieval, analysis, the application, the comprehensive evaluation software for enterprise financial outsourcing provides technical platform. Enterprise financial outsourcing, can use the network platform for financial information transfer. Information outsourcing program is enterprise will outsourcing bookkeeping, reimbursement, reconciliation and so on complex financial data through the network transfer to contractors, contractors as a lot of data processing after back of enterprise general ledger system; Similarly, the bank instrument outsource all kinds of business, and also through Internet platform service providers, send to service providers to bank system processing again after. If no network technology, these data transfer only by artificially, in a long journey, information data transfer amount of frequent cases, appear low efficiency, cost is high, and existing data transmission error of risk. And outsourcing, professional organization builds a financial software, you can build scores of even hundreds of sets of account, as long as hiring a small amount of the IT staff, can guarantee routine maintenance. Outsourcing professional orgnaization financial software and hardware can fully apply, they undertake the outsourcing, the more cost is lower. Through the network technology platform, not only eliminates financial outsourcing geographically separation, still can effectively guarantee the effectiveness of business decision-making, realize the win-win situation of outsourcing organizations and enterprises. But not all corporations are applicable to outsourcing. Cheung Steven will return for outsourcing applicable enterprise chrome. The new businesses. Build an enterprise all aspects are imperfect, especially the internal control system of accounting system establishment must from scratch, and the set up of this system to demand higher professional technology and higher costs, build an enterprise unbearable pressure, can pass these financial outsourcing will time pressure and financial burden. Put these multifarious work outsource to the professional service agencies, both cost saving, and save time, still can achieve higher quality service; Business less enterprise. Some enterprise similar to automobile design industry, the annual turnover is less, have the business finance department to compare when busy, no business mostly with nothing to do. Such enterprise that often occur without living phenomenon, the idle waste of human resource, material resource again wasted, financial outsourced is to cut costs in an effective way. Still another kind is a seasonal enterprise. Seasonal enterprise refers to a season behavior.by many, while others season and almost no portfolio, from quarter to quarter compared disparity between portfolio differ enterprise. Will the financial outsource to reduce cost, also can achieve the purpose of saving resources; Branch huge enterprise. This kind of enterprises in finance department has a lot of little below branch, classify, cooperatively. All kinds of business handled separately, although effective to prevent the fraud and centralization, make each branch each other between contain, but has paid a high cost price. Because division is thinner, each branch of function is different, resource utilization degree is different, so had produced redundancy branches may. The redundant branch outsourced, not only can make full use of resources to optimize configuration, still can increase efficiency, reduce the cost burden. For todays corporations, the ground is shifting. Issues such as globalisation, business efficiency, increased specialisation and product innovation are percolating upwards in priority. And corporations are now focusing more intently than ever on profitability, working capital, cash flow, technology, risk management and investments. To manage these priorities successfully, organisations are moving away from a longstanding business model. We have to break in the technical information specially the conventional model and reduced enterprise entire operation flow cost expense.Looks like New York Service Outsourcing Research institutes execution to be in chargethe American Enterprise which Frank Casale estimated in 1996 on the outsourcing, has spent 100,000,000,000 US dollars, caused its cost reduction 10%-15%. The way to break in the information the conventional model, the modern network finance outsourcing is essential. After the modern network finance outsourcing is the networking popularizes, the traditional finance outsourcing development higher form, each item of outsourcing finance function forms the organic logical relation through the networking platform, this way may also realize the overall financial function outsourcing, moreover the efficiency is high.At present, many Group interior staff function presents “a highly building redundant project tree service unit, the overhead charge to stay at a high level”, in the group as a result of the parent company and the various subsidiary companies independent operation, basically is a separate legal entity company arranges set of troops in the financial control organization establishment. And what is more, in some group interior illegal person unit like subsidiary company, the services department also has the independence financial control organization. The pattern not only scattered the financial team, raises the group overall finance level with difficulty, causes the management resources repeatedly to invest, the scale benefit which manages forms with difficulty, between the mother and child company cannot realize the resources, the information, ability sharing, cannot cause the headquarters overall plan arrangement group the financial work, moreover increased the communication cost, intensified the internal contradictions and the conflict. Therefore, concentrates the relatively simple foundational financial function, looks like the financial outsourcing to be the same, the package processes for the internal company, the establishment “the service sharing center”, establishes, transparent, the marketability, the highly effective financial control system nimbly, this will become the modern enterprise to seek in the development to use the equally important finance plan which in the near future and the financial outsourcing coordinates, to make up mutually. The financial outsourcing the financial intension which will form from this with the idea initiation achieves the industrial production management pattern before the future financial control.In the whole process of outsourcing, only after repeated thorough analysis, can cause the outsourcing activities fundamentally meet enterprise development demand, realize the transformation from inferiority to advantage, achieve financial outsourcing of various advantage. The biggest challenge is how to maintain the normal operation business does not suffer too much influence the premise, make this outsourcing can smooth transition. To complete this transition, the enterprise must consider specially for this establishment a outsourcing project office, by the chief financial officer or other significant influence enterprise member initiated and lead the process. Also cannot ignore the important factor is, want a smooth transition of another link is adjusted other personnels communication and collaboration. When enterprise of everyone know what you are doing, why do you want to do this, outsourcing partner who is, outsourcing terms is, and what the service on the play what effect, these to establish employee to this process and outsourcing decision faith and morale is vital. Source: Miller Chaz ,2009 “Outstanding idea: Outsourcing trade” . Trade American ,vol.1 3,issue.4,August,pp.95-96.二、翻译文章译文：外包理念：外包贸易随着现代科学技术的进步和生产力的迅猛发展，全球竞争日益激烈，经济全球化趋势不可阻挡，加上政治和文化带来的巨大变革，“价值链”概念正是在这种环境下出现的。价值链首先是由美国著名管理大师迈克尔波特在竞争优势一书中提出，将价值链引入财务会计领域，把价值链理论运用到财务与会计两方面来进行研究。研究基于价值链的财务战略有其必要性。在经济全球化和知识经济飞速发展的今天，人们观察经济动态的理论基础和对经济活动的指导方针都已经发生了翻天覆地的变化，财务管理已经从企业利润最大化发展到了企业价值最大化。对于财务战略的研究应该以价值为着眼点，把战略管理、战术管理、价值链管理和网络信息管理进行有机结合，把视线转移到价值及其活动上，把管理目标锁定在价值链的每一个环节上。而应用价值链的关键环节就是财务外包。在国际外包界买家有三句名言：降低成本是目的；高质量的服务是合作的基础；投资是为了自身的变革与创新。 财务外包(FA0)作为一种外包模式受到越来越多的企业青睐，发展非常迅速。全球著名的市场研究公司国际数据公司IDC发布最新研究报告预测：2008年全球财务外包市场规模将达到476亿美元，它的研究还发现，财务外包的各项业务主要集中在交易管理服务、高级财务经理的业务处理服务和业务顾问服务等领域，成本削减仍旧是财务外包的主要原因，解决战略性业务问题的需求也渐渐成为一个重要的推动财务外包的原因。同时，默姆和赫奥尔比(Momme and Hvolby) 通过对重工业部门的案例和行为的研究，提出了企业竞争力分析、外包服务商评估与确定、协商与签约、项目执行与过渡、关系管理及终止契约，这是外包的六个基本步骤。而查尔斯盖伊把企业主要采用的外包分为4种模式：活动外包；活动外包必须要对外包的需求及目标要有明确的定义。服务外包；合包或联合外包；利益关系外包；利益关系外包是一种长期利益合作关系，双方进行投资，依据预先拟定的协议分享各自的利益。克来帕尔和琼斯依据外包合同性质的差异，将外包关系分为三种：市场型外包，指外包服务是大量外包商都能提供的通用服务；伙伴型外包，这指企业与同一承包商反复签订合同，并建立了长期的互利合作关系。在该类外包关系中，外包双方都需要做出较大的、专门针对该项外包关系的投资，资产专用性的程度很高。中间型外包，指介于市场型与伙伴型两者之间的一种外包关系。同市场型、中间型和伙伴型外包关系相对应的三种关系管理模式分别是市场管理模式、官僚管理模式和信任管理模式。财务外包的成本输出贯穿外包业务的始终。外包成本应小于部门耗费成本，部门消耗成本应小于部门创造收入，这样的外包才能使企业创造更大的价值。例如新加坡海皇东方轮船公司(简称NOL)2003年为摆脱2002年亏损3.3亿美元的阴影，NOL努力节省本公司的成本，提高运营效率。为了达到企业瘦身，NOL主要是通过互联网将相关信息传递到区域财务部，处理完毕后再传送回去，这样财务外包出去并不会影响到公司的运作，但却能通过裁减处理这部分业务的300多名员工而节省巨额成本。因此NOL将这部分业务外包给埃森哲公司，这次企业瘦身使NOL受益匪浅，它的真正目的在于降低成本并集中精力开展主营业务，提高主营业务收入使自己能有更多的精力专注于运输等核心业务，提升获利空间。 纵观全球互联网技术的发展，特别是搜集、存储、检索、分析、应用、评估软件的综合运用，为企业财务外包提供了技术平台。企业进行财务外包，可以借助网络平台进行财务信息的传递。信息外包的程序是企业将外包的记账、报销、对账等等复杂的财务数据通过网络传递给外包商，外包商进行大量的数据处理后再传回企业的总账系统；同样的，银行把各类票据业务外包出去，也是通过网络平台发送到服务外包商，服务外包商系统处理后再传给银行。假使没有网络技术，这些数据的传递只能由人工进行，在路途遥远、信息数