管理信息系统外文翻译

英文文献翻译

二〇年月日

科技文章摘译

Definition of a Management Information System

There is no consensus of the definition of the term "management information system". Some writers prefer alternative terminology such as "information processing system", "information and decision system", "organizational information system", or simply "information system" to refer to the computer-based information processing system which supports the operations, management, and decision-making functions of an organization. This text uses “MIS” because it is descriptive and generally understood; it also frequently uses “information system” instead of “MIS” to refer to an organizational information system.

A definition of a management information system, as the term is generally understood, is an integrated, user-machine system for providing information to support operations, management, and decision-making functions in an organization. The system utilizes computer hardware and software; manual procedures; models for analysis planning, control and decision making; and a database. The fact that it is an integrated system does not mean that it is a single, monolithic structure; rather, it means that the parts fit into an overall design. The elements of the definition are highlighted below.

1 Computer-based user-machine system

Conceptually, management information can exist without computer, but it is the power of the computer which makes MIS feasible. The question is not whether computers should be used in management information system, but the extent to which information use should be computerized. The concept of a user-machine system implies that some tasks are best performed by humans, while others are best done by machine. The user of an MIS is any person responsible for entering input data, instructing the system, or utilizing the information output of the system. For many problems, the user and the computer form a combined system with results obtained through a set of interactions between the computer and the user.

User-machine interaction is facilitated by operation in which the user’s input-output device (usually a visual display terminal) is connected to the computer. The computer can be a personal computer serving only one user or a large computer that serves a number of users through terminals connected by communication lines. The user input-output device permits direct input of data and immediate output of results. For instance, a person using the computer interactively in financial planning poses “what if” questions by entering input at the terminal keyboard; the results are displayed on the screen in a few second.

The computer-based user-machine characteristics of an MIS affect the knowledge requirements of both system developer and system user. “computer-based” means that the designer of a management information system must have knowledge of computers and of their use in processing. The “user-machine” concept means the system designer should also understand the capabilities of humans as system components (as information processors) and the behavior of humans as users of information.

Information system applications should not require users to be computer experts. However, users need to be able to specify their information requirements; some understanding of computers, the nature of information, and its use in various management function aids users in this task.

2 Integrated system

Management information system typically provides the basis for integration of organizational information processing. Individual applications within information systems are developed for and by diverse sets of users. If there are no integrating processes and mechanisms, the individual applications may be inconsistent and incompatible. Data item may be specified differently and may not be compatible across applications that use the same data. There may be redundant development of separate applications when actually a single application could serve more than one need. A user wanting to perform analysis using data from two different applications may find the task very difficult and sometimes impossible.

The first step in integration of information system applications is an overall information system plan. Even though application systems are

implemented one at a time, their design can be guided by the overall plan, which determines how they fit in with other functions. In essence, the information system is designed as a planed federation of small systems.

Information system integration is also achieved through standards, guidelines, and procedures set by the MIS function. The enforcement of such standards and procedures permit diverse applications to share data, meet audit and control requirements, and be shares by multiple users. For instance, an application may be developed to run on a particular small computer. Standards for integration may dictate that the equipment selected be compatible with the centralized database. The trend in information system design is toward separate application processing form the data used to support it. The separate database is the mechanism by which data items are integrated across many applications and made consistently available to a variety of users. The need for a database in MIS is discussed below.

3 Need for a database

The term “information” and “data” are frequently used interchangeably; however, information is generally defined as data that is meaningful or useful to the recipient. Data items are therefore the raw material for producing information.

The underlying concept of a database is that data needs to be managed in order to be available for processing and have appropriate quality. This data management includes both software and organization. The software to create and manage a database is a database management system.

When all access to any use of database is controlled through a database management system, all applications utilizing a particular data item access the same data item which is stored in only one place. A single updating of the data item updates it for all uses. Integration through a database management system requires a central authority for the database. The data can be stored in one central computer or dispersed among several computers; the overriding requirement is that there is an organizational function to exercise control.

4 Utilization of Models

It is usually insufficient for human recipients to receive only raw data or even summarized data. Data usually needs to be processed and

presented in such a way that the result is directed toward the decision to be made. To do this, processing of data items is based on a decision model. For example, an investment decision relative to new capital expenditures might be processed in terms of a capital expenditure decision model.

Decision models can be used to support different stages in the decision-making process. “Intelligence” models can be used to search for problems and/or opportunities. Models can be used to identify and analyze possible solutions. Choice models such as optimization models maybe used to find the most desirable solution

In other words, multiple approaches are needed to meet a variety of decision situations. The following are examples and the type of model that might be included in an MIS to aid in analysis in support of decision-making; in a comprehensive information system, the decision maker has available a set of general models that can be applied to many analysis and decision situations plus a set of very specific models for unique decisions. Similar models are available for planning and control. The set of models is the model base for the MIS.

The management information system (MIS) not only supports the underlying bed administrator, moreover may support the intermediate deck personnel's control check, for high level also can provide certain information. The management information system frame by four parts: Information source, information processor, information user and information superintendent. The information source is the information production place; Information processor burden task/role and so on information transmission, processing, save; The information user is the information user, carries on the decision-making using the information; The information superintendent is responsible for the information system the design, the implementation and the safeguarding. The management information system is regarded as generally a pyramid shape the structure, divides into from the lower level handling of traffic to the operating control, the control check, the topmost story strategic planning. The most basic unit greatly processes the numerous and diverse transaction information and the state information framing by the task/role.

In a word, the management information system (Management Information

System, MIS), is by the artificial leadership, using the computer hardware, the software, the network communicates these devices and other office equipments carries on the information the collection, the transmission, the processing, the storage, the update and the safeguarding by achieved the enterprise strategy competes superior, enhances the benefit and the efficiency target, supports the enterprise the high level decision-making, the intermediate deck check and the basic unit operation integration man-machine system. MIS is the superintendent provides the report, provides the enterprise the recent situation as well as the historic record. This system main localization is aims at in the enterprise, for control function and so on level plan, check and decision-making serves, provides the data generally by the lower level handling of traffic system. MIS will be able the actual enterprise's each kind of run situation, and using the past historical data forecast future, embarks the assistance enterprise from the enterprise overall situation angle to carry on the decision-making, used the message control enterprise the behavior, helped the enterprise to achieve its plan

管理信息系统的定义

对于“管理信息系统”并没有一致的定义。一些作者喜欢用其他术语代替，例如：“信息处理系统”“信息与决策系统”“组织信息系统”，或者干脆将“信息系统”用组织内具有支持操作、管理、决策职能的计算机信息处理系统代替。这篇文章使用“管理信息系统”一词，是因为它是通俗易懂的，当涉及组织信息系统时也常用“信息系统”代替“管理信息系统”。

一个管理信息系统的定义，通常被理解为：一种集成用户机器系统，为组织提供信息支持运作、管理、决策职能。该信息系统利用计算机硬件和软件；手工处理程序；模拟分析法计划、控制和决策；和数据库。事实上，它是一个集成系统并不意味着它是单一的，单块集成结构；相反，它意味着零件适合加入整体设计。内容定义如下：

1计算机为主的用户机器系统

理论上，管理信息系统可以脱离计算机上而存在，但是计算机的存在可以让管理信息系统可行。问题不是计算机是否被使用在管理信息系统中，而是信息的使用被计算机化的程度。用户机器系统的概念暗示了,一些任务最好由人执行,其他的最好由机器做。MIS的使用者是那些负责输入输入数据、指示系统或运用系统信息产品的人。因为许多问题，用户和计算机建立了一个联合系统，其结果通过一套在计算机和用户之间的相互作用得到。

用户机器的相互作用是由用户连接在计算机上的输入-输出设备（通常是一个视觉显示终端）推动的。计算机可以使一台个人机器服务于一名用户或者一台大规模的机器为一定数量通过终端由通信线路连接的用户服务。用户输入-输出设备允许直接输入数据和紧接着输出结果。例如：一个人使用计算机交互的在金融理财上通过在终端键盘输入提交“如果什么，怎么办？”之类的问题，结果几秒钟后便被显示在屏幕上。

MIS的计算机为主的用户机器特征影响系统开发商和系统用户的知识要求。“计算机为主”意味着管理信息系统的设计者必须拥有计算机和对处理有用的知识。“用户机器”的概念意味着系统设计者也应该了解人作为系统组成部分（信息处理器）的能力和人作为信息使用者的行为。

信息系统的应用不应该要求用户成为计算机专家。但是，用户需要能够详细说明他们的信息要求；对计算机的一些理解、信息的本质，和对各种各样管理功能的利用将帮助用户完成任务。

2集成系统

管理信息系统代表性地为集成组织信息处理提供依据。信息系统内部各自的应用则由不同批次的用户开发。如果没有集成的处理和机制，各自的应用也许无法协调一致和相容。在使用相同的数据时，数据项也许不同的被指定和不能兼容的横跨。当实际上一个单独的应用可以提供超过一个的更多的服务时，也许是分别的应用重复的发展了。用户想要通过使用从两种不同的应用中得到的数据来完成分析，也许会发现任务非常困难，有时甚至不可能。

信息系统应用集成的第一步是一个整体信息系统计划。即使应用系统是一次一个的被执行，他们的设计可以由整体计划指导，确定他们怎么符合其他的工作。其实，信息系统被设计成为小型系统的一个飞行联盟。

信息系统集成也通过标准，指南，和程序达到，被留作管理信息系统的功能之用。这种标准和程序的执行允许不同的应用分享数据，应付审核和控制条件，和被广泛用户共享。例如，一项应用也许被开发来操作特殊的小型计算机。集成的标准可能规定设备的选择与中央数据库一致。信息系统设计的这个趋势有利于将应用程序与用来支持它的数据分离。分开的数据库是一种机制，这种机制的数据项是通过横跨许多应用来集成和对不同的用户都可以始终一致的可利用。管理信息系统对于一个数据库的需要将在下面被谈论。

3对数据库的需要

术语“信息”和“数据”经常互换的被使用。然而，信息一般被定义为对接受者有意义或者有用的数据。因此数据项目是生产出信息的原料。

数据库的潜在概念是，为了在处理中可以利用和具有恰当的特性，数据需要被管理。数据的管理包括软件和组织。创造软件和管理数据库就是数据库管理系统。

当使用数据库的所有途径都是通过数据库管理系统被控制，所有应用都利用一个特殊数据项来存取被存放在唯一一个地方的相同的数据项。数据项的一个单独的更新，在所有方面都得到更新。用过数据库管理系统的集成要求数据库的一个中央集权。数据可能被放在一个中央计算机里或者被分散在几个计算机之中；最重要的要求是拥有一个组织功能来执行控制。

4模型的运用

对接受人来说只接收原始数据或者甚至是总结的数据都是不够的。数据通常需要被处理和被呈现出来，以结果指向所作的决定的方式。这样，数据项的处理建立于决策模型。例如，一项投资决定相对于新的资本支出也许根据一项政府支出决定模型被处理。

决定模型可以在决策过程中被用来支持不同的阶段。“智能”模型可以用来

寻找问题或者机会。模型可以被用来辨认和分析可能的解决方案。挑选模型，例如最优化模型可以被用来发现最想要的解决方案。

换句话说，面对各种各样的决策情况需要多种的方法。下面是一些例子和可能被包含在一个管理信息系统中用来帮助分析和支持决策的模型的类型；一个全面的信息系统，决策者拥有一套有用的普通模型，可以应用于许多分析和决定的情况，还有一套非常特殊的模型应用于特别的决定。相似的模型可以用来计划和控制。选择的模型是管理信息系统的模型基础。

管理信息系统(MIS)不但支持低层的管理人员，而且可以支持中层人员的管理控制，为高层也能提供某些信息。管理信息系统由四个部件构成：信息源、信息处理器、信息用户和信息管理者。信息源是信息的产生地；信息处理器负担信息的传输、加工、保存等任务；信息用户是信息的使用者，利用信息进行决策；信息管理者负责信息系统的设计、实现和维护。管理信息系统一般被看作一个金字塔形的结构，分为从底层的业务处理到运行控制、管理控制、最高层的战略计划。最基层由任务巨大处理繁杂的事务信息和状态信息构成。层次越往上，事务处理的范围越小，针对的也是比较特殊和非结构化的问题。

总之，管理信息系统(Management Information System，MIS),是一个以人为主导，利用计算机的硬件、软件、网络通信这些设备和其它的办公设备进行信息的收集、传输、加工、储存、更新和维护以达到企业战略竞优、提高效益和效率的目的，来支持企业的高层决策、中层控制和基层运作的集成化的人机系统。MIS为管理者提供报告，提供企业的最近的情况以及历史记录。这一系统主要定位是针对企业内部，为管理层的计划、控制和决策等功能服务，一般由下层的业务处理系统提供数据。MIS能够实测企业的各种运行情况，并利用过去的历史数据预测未来，从企业全局的角度出发辅助企业进行决策，利用信息控制企业的行为，帮助企业实现其规划目标。

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成为呆账坏账，这样就会大量占用企业的资金，严重的话可能会拖垮企业。 （三）企业囤积的货物过多 有的企业仅凭着自己的经验，没有对市场进行科学的分析，没有明确的计划，就大量的囤积货物，占用过多的资金，使得自己的资金运转困难，一旦市场行情不对，货物价格下跌，囤积在自己手里货物卖不出去，就会造成企业资金大量的亏损，经营不善可能会导致企业的倒闭。 （四）没有及时的对账、催账 企业盲目的大量赊款，事后并没有及时的与财务部门对账，预算资金与核算不相符，就会导致企业营运资金运转不开。应该收取的欠款并没有及时的去催款，责任不明确，没有专门的催款人员去催款，欠款耽搁时间长了，有的会忘，有的去要款也很是费力，形成坏账、呆账，给企业带来很大的经济损失。 （五）企业的现金管理没有条理 企业存在的现金过多或过少都不是一个成功的合格的 企业。有的企业由于财务管理结构不健全，资金的运营机制存在问题，财务人员专业技能不过硬，人员短缺，没有预算好合理的应有的现金存有量。现金过多会导致资金的闲置，没有合理的应用安排，没能产生利益。现金过少也不行，不能支付日常的生产生活所产生的费用，一旦遇到紧急状况，

外文翻译--绿色壁垒对我国农产品贸易的影响及对策

绿色壁垒对我国农产品贸易的影响及对策 当前，在国际贸易中绿色贸易壁垒已成为最重要的贸易的贸易壁垒之一，农业作为一种弱势产业更容易受到影响。绿色贸易壁垒是我国农产品出口所面临的严峻挑战，也是我国农产品出口最大的障碍。由于农产品贸易在我国对外贸易中占有重要地位，因此如何突破绿色贸易壁垒对我国农产品出口限制，对推动我国农产品发展具有重要的现实意义。 本文首先从绿色贸易壁垒的相关理论出发，对绿色贸易壁垒的定义、产生的根本原因和表现的形式特点进行了综述，研究了国外绿色贸易壁垒对我国农产品出口的影响状况；同时本文还指出我国农产品出口遭遇绿色贸易壁垒的原因，在此基础上运用国际贸易知识对发达国家绿色贸易壁垒对我国的影响分析结合，政府、企业、行业对我国农产品跨越绿色贸易壁垒提出相关的对策和建议。 随着生活水平的提高, 人们越来越重视自身的生活质量问题, 近年来兴起的绿色消费概念正是其中一种现象。而绿色壁垒则是国际社会对环境与贸易关注的结果, 各个国家越来越多地在对外贸易中实施这种保护手段。随着国际市场绿色需求的不断增强, 以及环境保护的共识, 绿色贸易保护迅速兴起, 以环境保护为名的绿色壁垒成为国际经济贸易中重要的非关税保护措施之一。然而, 由于发展中国家与发达国家经济发展程度的不同, 导致各国在对待经济发展与环境保护问题上侧重点的不同, 发达国家在环境保护意识、政策、法规及技术等方面的领先, 而且, 目前各国的绿色贸易壁垒是根据各国自身的情况来设置的,还没有形成世界统一标准的制度, 各国绿色壁垒的限制程度难以预测。这就使目前的绿色壁垒有可能被发达国家利用为限制发展中国家产品进口的重要手段。绿色壁垒不仅对产品的品质提出很高的要求, 而且涉及到产品的产前、产中、产后各个阶段, 给发展中国家的对外贸易与经济发展带来了很严重的影响。 绿色贸易壁垒，是指在国际贸易领域，进口国以保护生态环境、自然资源、维护人类和动植物生命健康和安全为由而制定的一系列限制或禁止进口的贸易措施。由于发达国家所采取的这些措施复杂而严格，对发展中国家产品的出口构成绿色贸易壁垒。

卓越智慧树营运资金管理章节答案汇编

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【多选题】(3分) 哪些资金是通过筹资活动筹集来的资金？BC A. 应付职工薪酬 B. 长期借款 C. 股东增加投资 D. 应付账款 正确 查看答案解析 本题总得分：3分 4 【单选题】(3分) 应付账款属于企业通过筹资活动获得的资金错 A. 对 B. 错 正确 查看答案解析 本题总得分：3分 5 【单选题】(3分) 复星医药2012年利润较2006年利润有大幅增长，主要得益于投资活动创造了更多利润对

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中文3100字，2000单词，1.1万英文字符 出处：Kuppusamy M, Gharleghi B. Green Barriers and China's Agricultural Product Export: Is There Any Relationship?[J]. Asian Social Science, 2014, 10(16):34-41. 原文 Green Barriers and China's Agricultural Product Export: Is There Any Relationship? Kuppusamy, Mudiarasan; Gharleghi, Behrooz Abstract As an agricultural country, the export of China's agricultural products are often suffered the restrictions from the green barriers. The positive green barriers can regulate the agricultural production in China, and promote the agricultural development and international trade; on the other hand, the negative green barriers would increase the cost of trade, trade friction, and prevent the development of international trade. So the research of influence of green barriers on China's agricultural products is very realistic. According to the influence of green barriers on China's agricultural exports, the corresponding countermeasures can be made to deal with the green barriers and improvement of China's competitiveness in the international competition. This study examines the causes, influences and methods of green barriers on China's agricultural products export based on the questionnaires of 200 staffs of agricultural trade companies in Xi'an of Shaanxi province in China. To address this issue, Partial Least Square method is applied and the empirical result shows that there is a positive and significant effect from causes, influences, and methods towards the China's agricultural products export. Keywords: green barriers, agricultural product, export, China 1. Introduction The green barrier is one of the most frequent measures in developed countries from the 1990's (Feng, 2007). As an agricultural country, the export of China's agricultural products are often suffered the restrictions from the green barriers. The positive green barriers can regulate the agricultural production in China, and promote the agricultural development and international trade; on the other hand, the negative green barriers would increase the cost of trading, even cause trade friction, and prevent the development of international trade. Green barriers are also called environmental barriers and green protectionism, which is a new trade barrier since 1990s. Buyers will impose green barriers on sellers' export when the buyers want to protect their own limited resources, human, animal, plant health and ecological environment in the modern international trade. Green barriers take place when importers have strict environmental protection laws and regulations to manage their own environment and technology standards. The green barriers are becoming not only the serious challenges faced by China's agricultural export products but also the biggest obstacle for China's agricultural exports (Yu, 2010). To deal with the green barriers, it is important to identify the causes of green barriers on China's agricultural products export, which are from both import and export countries. The limited agricultural technology of China is one significant cause. Due to the limited agricultural technology of China, the agricultural export products can't meet the high

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A. 公允价值变动损失 B. 营业外收入 C. 非流动资产处置损失 D. 投资收益 正确 查看答案解析 本题总得分：3分 3 【多选题】(3分) 哪些资金是通过筹资活动筹集来的资金？BC A. 应付职工薪酬 B. 长期借款 C. 股东增加投资 D. 应付账款

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文献出处:Enqvist, Julius, Michael Graham, and Jussi Nikkinen. "The impact of working capital management on firm profitability in different business cycles: evidence from Finland." Research in International Business and Finance 32 (2014): 36-49. 原文 The impact of working capital management on firm profitability in different business cycles: Evidence from Finland 1. Introduction This paper investigates the effect of the business cycle on the link between working capital, the difference between current assets and current liabilities, and corporate performance. Efficient working capital management is recognized as an important aspect of financial management practices in all organizational forms. In acknowledgement of this importance, the CFO Magazine publishes an annual study of corporate working capital management performance in many countries. The extensive literature indicates that it impacts directly on corporate liquidity ( Kim et al., 1998 and Opler et al., 1999), profitability (e.g., Shin and Soenen, 1998, Deloof, 2003, Lazaridis and Tryfonidis, 2006 and Ukaegbu, 2014), and solvency (e.g.,Berryman, 1983 and Peel and Wilson, 1994). It is reasonable to assume that economy-wide fluctuations exogenous to the operations of the firm play an important role in the demand for firms’ products and any financing decision. Korajczyk and Levy (2003), for instance, suggest that firms time debt issuance based on economic conditions. Also, given that retained earnings are a significant component of working capital, business cycles can be said to affect all enterprises financing source through its effect on economic growth and sales. For example, when company sales weaken it engenders earning declines, thereby, affecting an important source of working capital. The recent global economic downturn with crimping consumer demand is an excellent example of this. The crisis,