会计外文翻译

Master's thesis, University of London

Information technology and accounting management with the use is the relevant value of information analysis and use, and various factors of production based on the value creation of corporate accounting and management contributions to the study of accounting will be the main content. No use of information technology, there is any enterprise information and accounting information to promote the implementation of value chain management will lose technical support, there is no theory of innovation value chain management, accounting, and information technology development, there is no power. In this paper, the meaning of information to start, leads to the meaning of accounting information, accounting information describes the development process, the second part of the analysis of the status quo of accounting information, analysis of its use in the

problems, the third part of the proposed accounting information on the implementation of the strategic analysis.

Keywords: accounting, information technology strategy

I. Introduction

(A) Background

The development of accounting information in China has gone through more than 20 years, accounting information theory and practical application of talent, the accounting information system software has gradually matured, and, and the

production, supply and marketing, human resources management, cost control and other aspects of the formation of an integrated management information system software. But the company found accounting information in the status of the development of enterprises is extremely uneven, a lot of strength and standardized management of large enterprises have been using the integrated accounting information system "ERP" is the management software, and the introduction of new ideas with the value of the supply chain management chain management system, and also the majority of the total business is still in the initial stage of the use of computerized accounting, or even manually. Enterprise management is still in the coexistence of traditional and modern, our corporate accounting information so early, the senior co-existence of the phenomenon will not surprise. Accounting information must be improved to facilitate the management of change. The essence of the value chain to value chain to implement the core business processes node changes, if companies choose the value chain as the core business process change, business management will enable a major step forward, it promotes corporate accounting development of information technology.

(B) Significance

While accounting information in China's time is not long, its nature and content to be further studied, but it is undeniable, with the advent of the information society, accounting, information technology will be an irresistible inevitable trend of the accounting information The current accounting both in theory and in practice will have a huge impact.

First, to achieve after the accounting information, accounting information system will truly become a business management information system, a subsystem. The business enterprise is able to automatically capture the enterprise's internal and external information related to accounting, and together with the company's internal accounting information system for real-time processing. Accounting from the limitations of traditional accounting afterwards freed, and thus play a greater management control of accounting functions, business and information so that users can readily use the corporate accounting information to the business of the future financial situation to make a reasonable forecast, management and development of enterprises to make the right decisions. Second, the accounting assumptions, in particular, is no longer the traditional accounting entity with real money and plant business, it will include some of the online virtual companies and network companies,

which for the common goal, in short time together, when the completion of specific

goals will soon dissolve, and its continuing operations, accounting, staging and monetary measures the basic premise of all will be affected. Implementation of accounting information, the enterprise network and external networks to achieve the Internet, users of accounting information can always obtain the relevant accounting information. Comprehensive application of information technology has greatly improved the timeliness of the information, the predictive value of information and feedback is also greatly enhance the value of information flow is also much faster, can contribute positively to the improvement of economic management. Other accounting information systems through direct access to relevant data and analysis, reducing the

man-made fraud, thus greatly improving the reliability of accounting information and the quality of information.

Third, today's accounting software processes basically simulate manual accounting processes and design. Implementation of accounting information, the accounting system is no longer isolated, but with a real-time processing, highly automated system, which with other business systems and external connections, you can directly read data from other systems, and a series of processing, processing, storage and transmission. Accounting reports can also be used for real-time electronic means associated newspaper report, the user can always obtain useful accounting information for decision-making, improve efficiency, promote economic development.

21st century will be an information-oriented society, today's society is the "knowledge economy" era forward, In today's competitive environment, the accounting officer must not only well versed in the basic principles of accounting, computerized accounting techniques to master , but also learn some sense of organization, behavioral factors, decision-making process and communication technology and other aspects of the basic theory. Accounting information represents

new accounting ideas and concepts, the traditional accounting theory and modern information technology, network technology, a combination of product development is the inevitable trend of modern accounting. It must seize opportunities, meet challenges, and strive to promote the development of China's accounting information.

II An overview of the accounting information

(A) the meaning of information

Began in the 1940s wave of information technology, beginning aroused great attention in all aspects, from the 1960s, scholars began to have "information" and "information society" and so on. 1963 Japanese scholars Tidal plum out in its "Information Industry science" for the first time that "information technology" concept. As information technology there is not long, the actual development and very rapid development of information society itself changes, the understanding of information technology are not the same. For example, "information is the communication of modern, computer and rationalize the general term", "information is computerized, modern communication and network technology", "information is e-commerce" and "information is computerized," " information is information technology and information industry in the economic and social development and

play a leading role in increasing the process ", and so on. Information technology

revolution and the industrial revolution is the result of information from the three aspects, namely, the digitization of information, information networks, information and intelligent. "Digital information is the basis of information, the information network is the basic characteristics of information technology, information, and information technology is the development of intelligent features."

(B) The information content of accounting

The concept of accounting information in 2000, the Shenzhen Municipal Finance Bureau and the Shenzhen Kingdee Software Technology Co., Ltd in Shenzhen's "new situation, management accounting software market, Information Theory Symposium

accounting expert forum" on the make is the accounting computerized product development to a new stage. Theoretical understanding of information technology sector have different views, such as technical concept, the process concept, elements and outlook, and thus the concept of accounting information will have a different set, HU Ran star of accounting information as defined by the use of more the status quo. "Accounting information is based on the system in the enterprise of science, management science, application of modern information technology, integration of enterprise business processes and accounting processes, the establishment of accounting information systems; full development and use of accounting information resources, timely and accurate to the enterprise internal and external users of accounting information to provide useful support to strengthen the role of accounting to reflect and monitor the overall process. "

As can be seen from this statement, the accounting information is the process of concept, it conveys such meanings: First, the means of access to information networks, communications and databases; Second, business processes and accounting processes to be re- whole, to better reflect the timeliness of information provided; third-to-business cash flow, physical flow and information flow throughout the

implementation of real-time control; Fourth, the spatial extent of the accounting information to expand information coverage, including information and currency non-monetary information internal information and external information, and so on. Professor Yang Zhou Nan the study of accounting information has its own unique, she will be introduced to the theory of value chain management accounting information in the field, made a "value chain management, accounting, information technology," the new concept, and that the "value chain management accounting information is the value chain to achieve important environmental accounting management and technology base. " And discussed the value chain management accounting information in the target location, technology platform, business process management models, standards, audit system, and in ten areas of change. Expand the meaning of accounting information.

(C) The development of accounting information

1 era of computerized accounting

Funding from the Ministry of Finance in 1978, Chinches First Automobile Works began a pilot computerized accounting, accounting information in China's development has gone through more than 20 years, in its early stage of development

that the era of computerized accounting, computer applications accounting in the accounting field to produce a major change, the accounting staff work from reimbursement heavy afterwards freed, so that participants are management accounting staff time, improve the quality of accounting information and timeliness of the initial training of accounting software boom market, develop a group of composite talent, creating a number of accounting software company, to the standardization of computerized accounting, commercial, universal, professional development, and for corporate information and provide a good experience, and promote enterprise management software development. But the rapid development of modern information technology on the traditional computerized accounting system had a tremendous

impact on the theoretical basis of accounting, the timeliness of accounting reports and other challenges. Xiao ravioli the traditional computerized accounting of the main problems are summarized as follows: "First, the traditional manual accounting, computerized accounting simulation only, although the financial accounting software to improve the efficiency and quality of accounting information, but accounting processing procedures and methods are basically just a set of procedures to move the hand up the computer; Second, the traditional accounting information system is the internal information 'islands' in the computerized implementation, financial data and business can not be shared, resulting in confined to the financial sector financial software to use, and internal business units are not well connected. other departments can not directly access to financial data; Third, the traditional accounting information system and outside the enterprise information system isolation and all business transactions or to open by hand, according to the paper documents the first, and then entered into the computer; Fourth, the traditional accounting information system lags behind the development of modern information technology now INTERNET-INTRANET technology has reached the stage that we can not imagine, if we are still deal with isolated cases of the PC, then the business of management

decision-making, budgeting, investment and production decisions will be errors due to insufficient amount of information; the fifth, only in the most traditional computerized accounting electronic data processing stage. China's implementation of accounting computing of the unit, most just use computerized accounting basic accounting, and a large number of financial management and financial analysis, is still a manual process; the sixth, in place of traditional computerized software development, function is not fully, to use the resulting inconvenient. "

(2) Accounting information age

When the network technology and the maturity of domestic accounting software, financial, and timely exchange of business data has a technical support, and therefore the accounting information age has arrived. 2000, accounting information theorists first proposed the term is, and has been widely recognized. This reference is to the service management functions of accounting on the present and future information environment into account, is changing attitudes, is to seek greater development. Accounting information on the target even pay attention to accounting in business management on the central role; more dependent on the technology of modern network technology; focus on the functional areas of management accounting

information and decision analysis; status in the system as a management system

integral part; in the information transmission on the basis of authorization to acquire or output the information in the internal and external systems.

Time accounting information more open and diversity. Openness is the high degree of sharing of accounting information resources, large amounts of data information between the departments within the enterprise, between enterprises within the group and between groups and external corporate unlimited or limited authorization of information exchange. Diversity performance of accounting information is no longer a single financial account table data, but also a lot of non-monetary forms of information; is no longer the only direct data or after a simple

summary of the data, but also includes many qualitative and quantitative analysis after can respond to different information needs of those recycling information; not only by Rose-year tradition of staging statistics accounting information, more of a point in time information, that is its real-time.

Third, the use of accounting information Analysis

(A) the status of the use of accounting information

Implementation of information technology in business process, the software provider to the enterprise managers have always praised their own software in the technical structure and how the information model is refined, is how the demand for enterprise management, and that enterprises should make what change in order to play the software management functions. But it did, most did not use information technology for the enterprise software providers to create the initial promised value. Even companies and managers think that the use of information systems management in the past rigid, not as labor management more convenient and flexible. This information management system is a failure of management systems; it is only concerned about the use of technology, while ignoring the way people access to information and requirements. U.S. information technology specialist Thomas. H ?

Davenport claims, in order to change the unsatisfactory status of information technology, must be people-oriented principle. Effective information management must first focus on how people think about the application of information, rather than how to use the machine. In people-oriented information management strategy, the reality of diversity to be concerned about the information; to emphasize the effective use of information and wide sharing; to make information technology solutions to solve current practical problems; to allow for different interpretations of the same message; to that enterprises to obtain the desired effect is considered the ultimate success; to specific problems to establish the appropriate structure; to promote and strengthen the method by adjusting the behavior of members of the organization; to the user's need to design their own applications. Body belongs to large enterprises, has been large-scale enterprise management, and financial strength. Before the introduction of the enterprise, there are three companies will have to implement ERP management system, and is part of the implementation of these enterprises are large-scale department stores and supermarket chains. Both with 16 companies have at least one financial software business management software companies, one of the six companies of the business management software such as inventory management

software and financial software to achieve the integration, these companies are outside the supermarket. Local department stores and supermarket chains do little to achieve integration.

Large supermarket chains in spite of the ERP management system, but and foreign retail giants such as Wal-Mart, Carrefour, B & Q, in comparison, China's domestic retail business of information technology still in its infancy. For example, Wal-Mart is the first use of computers to track inventory in retail enterprises (1969), is the earliest use of bar code (1980), the use of EDI with suppliers for better coordination (1985), launch its own communication satellite (1986) and use the wireless scanning guns (late 1980s) of retail companies. Now, Wal-Mart is the world's

most spare no effort to implement RFID Technology Company. Our domestic retail enterprises and applications providers are basically in a bystander.

(B) The use of accounting information the problems

1 lack of capital investment

According to the survey, not the type of business is accounting information in capital investment are also significant differences, in general, in terms of information technology also significantly less capital investment. Some small retail businesses, especially those franchise retail stores, its turnover of 100 million or less, the profit of 10 million or less. These companies invest in information technology capital is almost zero. For example, there is a franchise of computer accessories supplies store, operated by no less than one thousand kinds of varieties of goods, commodities Invoicing also only manual bookkeeping, the occurrence of errors is often a matter, but in a short time do not want to invest in this area. Manager believes that the purchase of small Invoicing software is several thousand to more than a million, do not necessarily apply to buy back their own and do not find someone to develop such talent. This situation represents the general attitude of some small businesses. Some of the economic benefits of better information technology in the retail business is also a

serious shortage of capital investment. Local department store is a large-scale, high-profile retailer, sales of 4 billion last year, more than 300 million annual profit. This year is expected to increase by 1 million sales. So far the company has a network version of the UF of a financial accounting software and a software company developing your inventory management software, for a total capital of less than 30 million, if $ 1 million plus investment in hardware terms, the company's information construction accounts for the year total investment capital ratio of .325% of sales. According to statistics, the total number of enterprises in China accounted for 99.6% of the 40 million SMEs, of which 74% of enterprise information into sales revenue accounted for less than 1%, usually abroad, 2% -3%. Defined in accordance with the latest standards for SMEs to divide, retail enterprises with annual sales of more than 150 million people or more than 500 the number of workers should belong to large-scale retail enterprises. In other words, the department stores are large retail companies, invested in information technology should be more than 1% of the funds, but the fact is much lower than the ratio. From the survey found the same with the size of the retail mall business investment in information technology is basically the same proportion.

(2) For their own interests and resist cooperation with upstream and downstream

businesses

Some retailers believe that if the composition of upstream and downstream enterprises and their value chain, then this value chain to increase the total value is given, other means to make their own alliance to get more companies will get less. Therefore, the value chain between the various value chains Alliance is a competitive relationship. In such a concept under the guidance of the retail business is often not the whole value chain from the perspective of value-added, but rather in order to pursue their own interests at the expense of maximizing the interests of the entire value chain. Therefore, in the retail business and corporate transactions in the

upstream, suppliers repeatedly lower prices, even the ones who enjoy the suppliers as their main source of profit; the supplier is to conceal their true costs, even as the retail price increases in disguise counterattack. The two sides are not creating value chain from the overall effectiveness of view, but to build their own profit loss in the value chain based on the Alliance. This is clearly not the goal of value chain management. Retailers should change their ideas, we must seek to maximize their own interests into the overall interests of the pursuit of maximizing the value chain, and clear corporate profits should manage to get through the value chain, value chain, rather than from the body to acquire Alliance.

Other retailers do not want their business data, or other important sales information and customer information available to the supplier, even if the enterprise also needs to control access rights, let alone to disclose outside the enterprise. This deep-rooted tradition of understanding between suppliers and retailers so that the lack of a good spirit of cooperation. The basic goal of value chain management is the management process by improving the transparency of the entire value chain to improve the efficiency of resource allocation and profit levels, sharing of information resources. This will not only make the core of the value chain within the enterprise

and value chain alliances between enterprises can receive timely, flexible and actionable information resources to enable them to fully grasp the value chain cooperation between the Alliance information, market information, other business decision-making information, but also enables the company starting from the global value chain to arrange production and services.

Management rather than the promoter

Learned in the survey had had some local retailers, accounting information for what is not understood, was 67.19% in visitors who do not know what is accounting information, never heard of value chain management, the company has implemented a complete information technology solutions tend to say, very often referred to our information management staff to answer. Managers of these companies as the information because of competitive pressures is a helpless and passive choice, their knowledge of information technology know much, but not condescending and general staff to receive formal training, and such of the lack of knowledge of information technology initiative to accept the manager's attitude will inevitably lead to the loss of authority in this regard, they naturally will not be a promoter of information technology, and will be the task entrusted to the information management staff.

Regardless of the information management company executives in the company's

position that tall, and its authority is inferior to general manager, when stakeholders hinder the process of information, the information management staff had no ability to advance the information technology revolution. In addition, information management staffs are often professional and technical personnel, their lack of business knowledge and management capabilities, enterprise information process will be based more on business instead of computer hardware and software technical problems. In this case, information management will become powerless. If you rely on information technology to promote information management, failure becomes inevitable.

Positioned correctly in the accounting functions of information

One view is that the accounting functions will be limited to record a variety of business information behind them, while in charge of foreign tax returns and financial statements submitted to the traditional. Hold this view tend to be small retail business managers. They see the accounting for tax accounting and treasury accounting, they need to get that information from the accounting major is the number of day and monthly cash flow to pay the tax number. For the case of commodity stocks more business managers to ask, but regardless of the amount of inventory accounting and inventory carrying costs. This is because much small retail business to avoid taxes from the perspective of the book to create a false inventory, accounting, accounts payable data is the tax department. Based on this purpose, the managers of these enterprises will not consider business management systems and financial accounting system for data sharing. Learned from the survey 62.5% of the enterprises is not the business management software and financial accounting software and docking. Managers first consider the purchase of inventory management system is more than the amount due to the types of products, often caused by hand-billing and out of the workload and error rate increased only alternative. In the early stages of business development, accounting information for managers attitude and understanding of the

accounting function to reduce the tax burden may have a role, but this effect is not really benefit from the long-term stable development of enterprises to consider, once the risk of tax laws increased, the negative effect caused by low-would offset the tax benefits.

Accounting, information technology implementation strategy analysis

(A) Strategic and tactical implementation services for enterprise

Firm's strategic goal is to guide the development of accounting information based strategy; it must be its direction. In the absence of this direction, it will not clear the company's future direction, it is impossible to the accounting information to provide a clear strategic goal orientation, so the implementation of accounting information in the development of strategy must first clear the overall development strategy. Such enterprises to implement low-cost competitive strategy in the case of the accounting information of the implementation strategy will have a significant impact. The purpose of this strategy is to provide quality low cost products, and use price advantage over competitors. The accounting information in order to meet the strategic needs to be broken down by value chain analysis of cost control point, the development of procurement, production process, the operational procedures,

marketing and other aspects of cost control standards, the design of cost control point

of cost information collection, transmission, aggregation, evaluation methods, to establish the accounting staff in the cost assessment in the central position, the establishment of cost control, reward and punishment system, and so on.

(B) The implementation of management concepts update strategy

Managers and internal employees know a lot of information technology is superficial, is generally believed that is a documentation of business processes and translate into something the computer can use to help companies accelerate the transmission of information; solutions manual has been the basis of the business can not solve management problems, but did not think for management improvement.

Managers tend to think only of the benefits of information into management, but has not been established to promote information technology and management thinking in need of change, not concerned about the information technology business processes are likely to face adjustment and the adjustment of rules. Managers must also recognize that while changes in the general population and also including employees, their thoughts must also go to follow the changes in business, change from passive acceptance to active acceptance. Thus thinking of updating educational enterprise information has become an indispensable step in the process. Haier's Zhang proposed a "re-process reengineering first person who first recycling recycling concept." In order to promote the implementation of information technology in the process change, reversing the employees, especially the concept of corporate management, Zhang himself as a teacher, teaching stage process reengineering to promote the guiding ideology, and the formation of discussion of the program to verify in practice. Total number of trained close to 20,000.

Some people think that advanced management information system implies a system of advanced management concepts, this argument has some truth, but the use of advanced information systems and management concepts to improve the

management of enterprises are not equivalent. Management information systems can become the new management theory in practice in the use of aids. Obviously managers must be based on the operating environment, business life cycle stage, and business characteristics, business status in the competition to establish their own management philosophy, the advance in information technology management in the implementation of this idea. But to establish what kind of management philosophy to adapt information technology to advance the implementation of information technology to enhance the competitiveness of enterprises and must be taken into account. Recent two decades, China introduced from abroad, many management concepts and tools. For example, benchmarking, learning organization, Six Sigma, process reengineering, ERP that is, supply chain management and value chain management, a comprehensive budget management, balanced scorecard, corporate governance, the core competitiveness.

(C) Implementation of management strategies into

In most enterprises, with business managers, like others, understanding of information technology is a blank page, no profound understanding of information technology is a revolution. Understanding of information technology managers can

not go beyond other people so that they feel the loss of authority in this regard, they

can not lend and the other went to study and research, which will make them some ideas that do not, understand the principles of the do not know, the clear operation of the process is not clear. Thus the phenomenon will be blind, not in the management of information management systems to maximize the effective function. The only way to give managers of information technology support is only limited funds and a limited number of commands, some business managers will soon no longer involved after the allocation of funds, if not really can not push down the project, managers will not come forward intervention. However, if the project has involved the intensification of the contradictions between departments in the case, has been very difficult to restore.

Promote integration strategy is to ask managers to participate in the necessary training and discussion of information technology within the enterprise, so that managers not only understand the process of enterprise information real problems, and can always grasp the solution to the problem with the decision to become an information of the implementation of the promoter.

(D) Implementation of people-oriented strategy

Implementation of information technology in business process, the software provider to the enterprise managers have always praised their own software in the technical structure and how the information model is refined, is how the demand for enterprise management, and that enterprises should make what change in order to play the software management functions. But it did, most did not use information technology for the enterprise software providers to create the initial promised value. Even companies and managers think that the use of information systems management in the past rigid, not as labor management more convenient and flexible. This information management system is a failure of management systems; it is only concerned about the use of technology, while ignoring the way people access to information and requirements. U.S. information technology specialist Thomas. H ?

Davenport claims, in order to change the unsatisfactory status of information technology, must be people-oriented principle. Effective information management must first focus on how people think about the application of information, rather than how to use the machine. In people-oriented information management strategy, the reality of diversity to be concerned about the information; to emphasize the effective use of information and wide sharing; to make information technology solutions to solve current practical problems; to allow for different interpretations of the same message; to that enterprises to obtain the desired effect is considered the ultimate success; to specific problems to establish the appropriate structure; to promote and strengthen the method by adjusting the behavior of members of the organization; to the user's need to design their own applications.

Conclusion

Accounting management theory of innovation, promote the optimization of accounting information systems, contributes to the value-added core business processes change. Meanwhile, the value chain to achieve management objectives but also depends on the distribution has a strong ability to support different environments, a good opening and integration, good reliability and security of accounting

information technology platform; to rely on the information real-time control of the

accounting. Because of the value chain of information transfer between the union, processing and disclosure of real-time control depends on the accounting value chain alliances body evaluation of the operating point depends on the accounting value of real-time control, the value chain alliances body coordination and control of value creation depends on the real-time control of accounting. Value chain management and accounting information with a link economy. The coupling of the economy reflected in: the value chain of the Alliance of multi-form cooperation. Value chain to reduce business transaction costs of the alliance, the core value chain reduce the cost of internal management, accounting management information value chain to achieve.