外文译文及原文

1、Problems and Solutions of Popularization of Accounting NetworkKan Lu, YingLi Fu, CaiDong Gu, Liang ZhangPhysics Procedia 33 ( 2012 1155 1159;1.IntroductionAccounting software in China are undergoing the transformation from the ex-post accounting-based accounting system to the integrated management i

2、nformation 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

3、 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.Chinas existing accounting Network is still at a low level, which

4、 is specifically embodied in:First, peoples 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 cann

5、ot achieve the complete sharing of information resources. All these aspects have seriously hampered the popularization of accounting Network in our country.2.Problems of personnelIn China, Network started fairly late and people were not fully aware of the meaning and the importance of it. The main r

6、eason 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, econom

7、ic 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 fi

8、nancial 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 accoun

9、ting 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.Computerization

10、 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

11、 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 encoun

12、tering 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 popular

13、ization of accounting computerization.3.Problems of software and equipmentInstead of management, most software of accounting computerization focus on adjust accounting.Accounting computerization emancipates financial and accountancy personnels from onerouswork of casting and rendering accounts, and

14、also enables them to focus mainly on strengtheningfinancial 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 a

15、ssets 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 Network are limited.At

16、present, the universality of accounting software that are on the market is relatively poor. Most accounting Network 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, suita

17、ble 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. Whats more, they are hardly able to be combined with other

18、 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 encryptio

19、n 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, its impossible to ensure no leakiness.Currently, Network in our country is co

20、nfined 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 secto

21、rs 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 resou

22、rces, but also increases the error rate of data which reduces the effectiveness of utilizing accounting information.4.Solutions of related problemsPopularization of accounting computerization is a great cause of far-reaching significance so that people should fundamentally have an overall and profou

23、nd 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 p

24、ersonnel 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 t

25、imely, 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

26、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 aninevitable choice of modern financial accounting and management that further clarifying the implementation of accounting Networ

27、k, 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.Promote the cultivation of accounting Network tal

28、ents 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

29、 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

30、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

31、 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 ever

32、y 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 a

33、ccounting 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 humanresources in terms of accounting Network according to actual situations and train sever

34、al 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 theimprovemen

35、t of other accounting personnel quality by carring out training activities inside department from time to time.managingFinancial information, as a comprehensive reflection of economic activities of an enterprise, makesaccounting management the core of enterprise management. Thus, it is necessary to

36、carry forward and develop vigorously accounting Network in order to realize modernization of enterprise management. Although some current units have began the transformation of accounting software from accounting to managing, generally speaking, modules are not be able to meet the needs of managemen

37、t. Accounting Network must be combined with management accounting system in order to give full play to its advantages and promote the establishment and the improvement of management information system for enterprises.From the perspective of development, enterprises should establish two subsystems an

38、d combine them together organically so as to make use of financial and accounting information and build up accounting models which meet the need of management. Therefore, the transformation of accounting Network from accounting to managing will push forward the establishment of a financial-centred m

39、anaging system of Enterprise Resource Planning (ERP inside the enterpriseAccounting software is a fundamental link of accounting Network. Through accelerating the development, evaluation and acceptance of accounting software, its system can be made more reliable and safer, of which calculations are

40、more accurate and report forms are more timely and clearer. Thus, accounting software can beaccepted by more financial and accountancy personnels. In the system of software, attentions must be paid to the developing of indispensable managing function, as well as functions of anti-virus and preventin

41、g illegal tampering with data. In the meantime, software companies should also promote the training of software personnels and the quality of after-sale services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

42、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

43、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

44、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

45、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

46、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