【正文】 ory, linear programming, game theory, probability distributions, simulation techniques and other quantitative methods in financial management in the application of increasing. Financial risks and financial forecasting, quantitative decisionmaking has been attached. With mathematical methods, applied statistics, optimization theory and puter and other advanced methods and tools in the application of financial management, corporate finance management theory took place in a revolution. Financial analysis to the precise direction of rapid development. The birth of 80 years of financial management information system. Since the mid1990s, puter technology, electronic munication technology and work technology is developing rapidly. Financial management of a great revolution the work of financial management, has quietly e. 大連交通大學信息工程 學院 2021 屆本科生畢業(yè)設(shè)計（論文）外文翻譯 7 Financial management system, main elements: science of modern financial management. Pine consulting according to the actual situation and the market needs to take financial management, information management and other methods, focusing on corporate economic forecasts, estimates, balance, and get management bined with business needs. the market development. All the objectives, methodology to be achieved through the market, the market is a place where survival of the fittest, to understand the market development is extremely important. accounting information. Corporate accounting data and information is the reproduction of corporate history, after finishing these data and information, calculation, analysis, with considerable reference value. credit system. Requirements of specific operations and implementation of socioeconomic operation in the lawabiding, strict practices and rules to establish an honest, reliable reputation, never allow the slightest ambiguity, because the level of business integrity for enterprise development and decline withtremendous impact. The basic theory of financial management: structure theory (Capital Structure) Capital structure theory is to study the structure of corporate financing and the relationship with the pany39。s actual operating conditions of different levels of understanding, that the staff in the pany there is information asymmetry, this asymmetric information causes the value of panies of different judgments. Financial control and financial budgets are closely linked, the budget is an important basis for control, control is the means of implementation of the budget, they formed a corporate financial management cycle. The main part of the financial management cycle, including: preparation of financial decisions, that a variety of financial issues for business decision to action, that is, develop the project plan. development of budgets and standards, that is, for the plan period, the production and business activities with a specific numerical development of plans and standards, that is, during the development plan. the actual data, that is the capital of the business cycle and the actual turnover recorded, it is usually the accounting functions. be calculated up to standard, that is, according to the changed situation to calculate the actual level of work should be achieved. For example, the actual volume of business of the standard cost, budget limits the amount of actual business, and so on. standard and actual, that is to pare the two amounts to determine the difference in order to achieve exceptional circumstances. in analysis and investigation, that the difference is large enough for indepth research to find the specific reasons for the discrepancies. take action that, according to causes of the problems take action to correct the bias, so that development activities in accordance with established goals. and assessment, which differ according to their causes, the executor of the 大連交通大學信息工程 學院 2021 屆本科生畢業(yè)設(shè)計（論文）外文翻譯 9 performance evaluation and assessment. , that is based on the evaluation and assessment of the results of the executor of rewards and punishments, in order to stimulate their enthusiasm for work. that the incentive to take action and after the change in economic activity, according to new economic activities to reforecast for the next decisions大連交通大學信息工程學院 2021 屆本科生畢業(yè)設(shè)計（論文）實習（調(diào)研）報告 0 淺談會計電算化財務(wù)管理 會計電算化 財務(wù)管理 (Financial Management)是在一定的整體目標下，關(guān)于 資產(chǎn) 的購置(投資 ),資本的融通 (籌資 )和經(jīng)營中 現(xiàn)金流量 (營運資金 ),以及利潤分配的管理。它還具有很強的綜合性。社會經(jīng)濟的發(fā)展，要求財務(wù)管理主要是運用價值形式對經(jīng)營活動實施管理。每一個部門都會通過 資金的使用與 財務(wù)部 門發(fā)生聯(lián)系。當時西方社會正處于 資本主義萌芽 時期，地中海沿岸的許多 商業(yè)城市 出現(xiàn)了由公眾入股的 商業(yè) 組織，入股的股東有商人、王公、大臣和市民等。 70 年代末和 80 年 代初期，西方世界普遍遭遇了曠日持久的 通貨膨脹 。 80 年代中后期以來，進出口貿(mào)易籌資、外匯 風險管理 、國際轉(zhuǎn)移價格問題、國際投資分析、跨國公司財務(wù)業(yè)績評估等，成為財務(wù)管理研究的熱點，并由此產(chǎn)生了一門新的財務(wù)學分支 — 國際財務(wù)管理 。因此，企業(yè)在其財務(wù)決策中日益重視財務(wù)風險的評估和規(guī)避，其結(jié)果，效用理論、線性規(guī)劃、對策論、概率分 布、模擬技術(shù)等數(shù)量方法在財務(wù)管理工作中的應(yīng)用與日俱增。 80 年代誕生了財務(wù) 管理信息系統(tǒng) 。長松咨詢根據(jù)企業(yè)的實際情況和市場需要，采取財務(wù)管理、信息管理等多種方法，注重企業(yè)經(jīng)濟的預測、測算、平衡等，求得管理方法與企業(yè)需求的結(jié)合。企業(yè)的會計數(shù)據(jù)及資料是企業(yè)歷史的再現(xiàn)，這些數(shù)據(jù)和資料經(jīng)過整理、計算、分析，具有相當?shù)慕梃b價值。 1958 年 莫迪 利安尼和米勒的研究結(jié)論是 :在完善和有效率的金融市場上， 企業(yè)價值 與資本結(jié)構(gòu)和股利政策無關(guān)—— MM 理論。馬科維茨為此獲 1990 年諾貝爾經(jīng)濟學獎。 (Option Pricing Model) 期權(quán)定價理論是有關(guān)期權(quán) (股票期權(quán)，外匯期權(quán)， 股票指數(shù)期權(quán) ，可轉(zhuǎn)換債券， 可轉(zhuǎn)換優(yōu)先股 ，認股權(quán)證等 )的價值或 理論價格 確定的理論。 (Efficient Markets Hypothesis,EMH) 有效市場假說是研究資本市場上證券價格對信息反映程度的理論。 (Agency Theory) 代理理論是研究不同籌資方式和不同資本結(jié)構(gòu)下代理成本的高低，以及如何降低代理成本提高 公司價值 .理論主要貢獻者有 詹森 和麥科林。 ，即針對計劃期的各項生產(chǎn)經(jīng)營活動擬 定用具體數(shù)字表示的計劃和標準，也就是制定期間計劃。 ，即對上兩項數(shù)額進行比較，確定其差額，以實現(xiàn)例外情況。 ，即根據(jù)評價與考核的結(jié)果對執(zhí)行人進行獎懲，以激勵其工作熱情。 Inter（國際互聯(lián)網(wǎng)）使企業(yè)實現(xiàn)了在全球范圍內(nèi)的信息共享與交流， Intra（企業(yè)內(nèi)部網(wǎng)）技術(shù)在企業(yè)管理中的應(yīng)用，則使企業(yè)走出了封閉的“局域”系統(tǒng)，實現(xiàn)企業(yè)信息的實時對外開放。 多年以來人們都使用傳統(tǒng)的人工方式記錄和管理公司或自己財務(wù)情況。如果使用計算機對財務(wù)管理信息進行管理具有傳統(tǒng)的手工管理所沒法比擬的優(yōu)點。 2 國內(nèi)外研究現(xiàn)狀 會計電算化財務(wù)管理系統(tǒng)在國外很多地方使用已經(jīng)相當?shù)钠毡?，而且國外的會計電算化財?wù)管理系統(tǒng)功能相當強大，比如系統(tǒng)里包含有股票的預測、基金的分析等等。主要包含了 個人 管理模塊 ,支出管理模塊 .收入管理模塊 .用戶 管理 模塊 用戶能夠通過這些模塊所提供的功能，完成相應(yīng)的操作，滿足用戶對理財?shù)男枨蟆? （ 3）收入管理模塊 包括日常收入模塊進行管理，包括日常費用支出添加，刪除，修改，查詢等功能。降低了開發(fā)的復雜度，其提供給開發(fā)者更加簡便動態(tài)的 JSP 基礎(chǔ)解決方案，其中包括了 windows 應(yīng)用程序開 發(fā)、