毕业设计附件外文文献翻译：原文+译文文献出处：Musa S N. The research of network financial management[J]. International Journal of Production Economics, 2016, 1(1): 25-34.原文The research of network financial managementMusa S NAbstractBased on Internet information technology, information industry, with its powerful information and service ability and various fields at all levels of change and influence the society, and penetrated the way people work. In the field of finance, "financial network" is used. So-called financial network, is a technology based on network computing, to integrate enterprise electronic commerce as the goal, can replace the Internet environment accounting, financial management model and its various functions of financial management software system. Under the network financial of financial management is the financial activities with electronic information technology and network, implementing Web, real-time audit charge to an account on the Internet, online funds, dynamic report forms, and through the financial and business synergy realize comprehensive use, financial settlement efficiency and business process integration.Keywords: financial network; financial management; the network environment1 IntroductionReviewing the development of financial management, in the 20th century is a century in the development of financial management major. Financial management after five times over sex change, called five times the development tide of financial management. I.e., the financing management financial management stage, asset management, financial management, investment management, financial management, financial management and international business finance phase of inflation. It is easy to find from the development of financial management, financial managementdevelopment and innovation motivation comes from the change of financial management environment. The end of the 20th century, with the rapid development of information technology, human marched into the information age. The Internet (Internet) can be said to be the following PC, in the second wave of industry in the field of global IT, radiation to the global economy and the society as a whole. Information technology, especially the Internet technology mature and apply, promoted the network economy the emergence of this new economic form, it is a center from products to service center of service economy, is an end-to-end open direct economic model, will lead to the reconstruction of the market and industry, to promote e-commerce will become the new business operation model. Held in Bangkok in February 2000, unclad report published online trade will reach $1.234 trillion in 2002, to 2003 e-commerce accounted for the proportion of total world trade will be up to a quarter. And, in recent years, global e-commerce really is developing at an astonishing speed rapid development, global e-commerce transactions reached more than $1.5 trillion in 2003, the Internet is increasingly becoming the world's largest, highest efficiency of the market. E-commerce is the use of enterprise network environment and the nature of information and communication technology between customers, suppliers and partners to realize online transactions, cooperation and exchange value. Then, related to business activities of the parties, including suppliers, distributors, manufacturers, customers, and Banks, tax, audit and other social departments should be closely combined in the network, to complete their respective business activities in the Internet environment. In the new environment, financial management based on the characteristics and requirements of e-commerce, enterprises must accelerate the process of informatization, and financial management as an important part of enterprise management, must first in the face of the requirements of the network environment and a fundamental change.2 Network overview of financial managementAt present, the enterprise financial report is from the traditional paper-based financial report to the network financial report (Internet Financial Reporting, IFR) form. It should be said that the network financial report this new definition of theconcept in the world today without a unified definition. In general, the network financial report refers to the advanced data processing with the aid of electronic computer technology and network technology of the enterprise production and business operation activities and reflected in financial reporting, and store it in prospective users access to the database, query at any time by users to enterprise's operating results, financial situation and other important matters. When a company through its website to provide a full set of financial statements (including footnotes and audit reports), or other sites to link to the store in the Internet financial reports, we all saw it as the network financial report, make no distinction in this. Network plays an important role in the development of financial report, mainly has the following features:2.1 Online feedback, provide real-time financial reportingReal-time reporting refers to the enterprises make full use of information network technology, the enterprise of production and operation activities and events in real time is reflected in the financial report, and report will be stored in available for users to query the database for user query at any time. Users may at any time for real-time report information, don't have to wait for the final accounting. The application of network technology, making the financial data collection, processing, processing, and provide financial report, can be in real time, greatly improve the timeliness of accounting information; Information users visit the home page of the enterprise, can go online at any time grasp the latest and historical financial information of the enterprises in the first place the query of the information about their care, improve the function of information use, overcome the lag of financial information. Tradition is in the final preparation of accounting statements, both in dynamic report or static report is a summary of the past events; The network financial report record new occurrence of economic business, at any time and immediately update financial report content, make the information users to get the latest information at any time, it also will be more suitable for the requirements of decision makers, for policymakers to make optimal decisions in a timely manner to provide real-time information. The characteristics of this kind of instant processing, at anytime to provide information for traditional accounting statements.2.2 Disclosure of information capacity expansionThe Internet age, based on the computer powerful operation ability and the transfer function of the network quickly, make the enterprise to expand capacity to become a reality of the disclosure. Through online access, information demanders can get online open all the financial and non-financial information (non-financial information refers to aren't directly related with the company's financial situation, but is closely related to the company production and operation of all kinds of information. The network economy era, information transfer more convenient, information the user requirement for information is becoming more and more high. In order to meet the diversified demands of the information users, the financial report should reflect the monetary information, and to reflect the monetary information; should not only reflect the financial information, and to reflect the financial information, make the public to enterprise's financial condition has a comprehensive understanding. Network accounting online database including the enterprise all the relevant information, through online access, enterprise internal and external information users may at any time to obtain the required level of different level detailed on the information. The use of the network financial report, effectively expand the capacity of the disclosure of information, but also make the enterprise greatly reduces the cost of the release of the information, to shorten the time of the information release.2.3 Meet the personalized requirements of different information usersNetwork for the timely communication between information providers and users. Under the network environment, with the aid of computer network, man-machine dialogue function provided by the users of the information is no longer just passively accept unified format of the financial information, but according to their own needs for relevant accounting information, and for the information for further processing, meet the demand of its own use. t the same time can also with the aid of multimedia technology provides visualization, audio information. his makes the information retrieval process more interactive, and give full consideration to the needs of information users, according to user different individual needs to provide information,improves the accounting information, better realize the accounting objectives.2.4 To realize resources sharingCompared with stand-alone systems, network accounting in addition to the server, other terminals can be Shared server resources of all kinds of software and hardware, improve the efficiency of the use of resources, realize the resources sharing. Individual point of view, from the enterprise network make the enterprise's own financial report information resources also got maximum Shared. Enterprise by storing a set of basic data, using network technology support, meet the diverse needs of different users of information, breaking the internal functions of the different respective collection, storage, a large number of repeat information, can't timely exchange, communication, avoid information and therefore and human waste. Technical support, through the network on the basis of a set of basic data can be generated more than information, provide information users with multiple financial reporting, establishing accounting channel. Information consumers can choose according to their own requirements to the required information, the network accounting will provide different financial report according to different requirements. This conflict with the concept of traditional accounting, but multiple report model is likely to be the future development trend, at least to the powerful features of the computer network has made it possible to its implementation.3 E-commerce demands for network financial managementCompared with other communication media, the Internet has two obvious features: two-way interactive communication and open standards. Two-way interactive communication refers to the information provided by the Internet communication is a two-way street. Information providers at the same time of release information can collect information for the information; Access to information in the collection of information at the same time, to choose to receive the information provider. This two-way information communication is different from radio, television and other traditional one-way information dissemination and information face-to-face communication between people is more similar. Open standards refers to the Internet based on open information transmission standard. Information providers in publishingand collecting information, information receiver in the collection and selection, can take a variety of, convenient and quick way such as the way of any multimedia), is not bound by the technical operating standards. The advantages of the Internet technology, provide enterprises with a new business operation mode, e-commerce.3.1 E-commerce impact on financial management functionsThe spread of electronic business enterprise will become a node in the global supply chain network, many business enterprises processing activities will be in the Internet, such as online trading, online settlement, electronic advertising, electronic contract, etc., the traditional financial planning, financial control, the method of payment will add new content, such as past financing, financing, capital management and so on will become one of the main aspects of financial management and is no longer a complete content, the focus of financial management will expand to the enterprise comprehensive control of financial resources. Financial data provided by the information is not just in the monetary measurement of the financial data, what is more important, such as customer satisfaction, market share and create a virtual enterprise speed reflect the information of enterprise competitiveness, thus for enterprise management, leadership decision-making provides the omni-directional service.3.2 E-commerce on traditional financial management method of the new requirementsElectronic commerce activities from consultations, both sides signed a contract to the payment and settlement, etc., can be done through the Internet in the shortest possible time, make the whole transaction remote, real-time, and virtualization. These changes required: financial forecast, plan, control, decision making, such as work time, timeliness, adaptability and flexibility to the method of financial management put forward higher requirements due to the remote, real-time transactions, requirements of enterprise financial management mode from decentralization to centralization development; The content of corporate financial analysis and standard may be new changes. Such as e-commerce should attach importance to the enterprise knowledge capital (including human capital, structural capital and customer capital) analysis; Liquidity standards under the condition of electronic commerce will greatly improve.译文网络财务管理研究Musa S N摘要以互联网为基础的信息技术、信息产业，以其强大的信息和服务能力改变和影响着社会各个阶层和各个领域，并渗透到了人们的工作方式中。