外包理念外包貿(mào)易外文翻譯

1、<p><b>　　外文文獻(xiàn)翻譯譯文</b></p><p><b>　　一、外文原文</b></p><p><b>　　原文：</b></p><p>　　Outstanding idea: Outsourcing trade</p><p>　　Along wi

2、th the modern science technology's progress and the productive forces rapid development, the global competition is day by day intense, the economic globalization tendency is irresistible, in addition politics and the

3、 culture bring huge transformation, “the value chain” the concept is precisely appears under this kind of environment. it first is manages Master famous by the US the Michael · baud in a book proposed in "Compe

4、titive advantage". Afterward soon, the value chain as well as has </p><p>　　The research has its necessity based on the value chain's financial strategy. In economic globalization and knowledge econ

5、omy swift development today, the people observed the economic dynamics the rationale and already had the huge change to the economic activity directive, the financial tube already had developed from the profit of enterpr

6、ise maximization to the enterprise value maximization, regarding the financial strategy's research should take the value as the objective point, the strategic</p><p>　　The application value chain's k

7、ey link is the financial outsourcing. The border outsourcing buyer has three famous saying: ① We to reduce the cost; ② We remain down the reason is because you have the high grade service; ③ Our investment is for own tra

8、nsformation and the innovation. The financial outsourcing takes one kind of outsourcing pattern to receive more and more enterprise favors, the development is rapid. The whole world well-known Market research firm IDC is

9、sue newest memoir forecast: i</p><p>　　Silent and Orr compared to (Momme and Hvolby) through to the heavy industry department's case and the behavior research, proposed the outsourcing six basic steps: T

10、he enterprise competitive power analysis, outside the contractor appraisal and the determination, the consultation and signing, the project execution and the transition, the relations manage and terminate the contract. C

11、harles · Gaye (Charles Gay) the research the outsourcing which mainly uses the enterprise divides into 4 patterns:①</p><p>　　Parr and Jones (Klepper and Jones) according to the outsourcing contract nat

12、ure difference, divides into three kinds the outsourcing relations:① The market outsourcing, refers to the outsourcing service is the general service which the massive outside contractors can provide;② The partner outsou

13、rcing, this figure of enterprise and the identical contractor repeatedly conclude and sign contract, and have established the long-term mutually beneficial cooperation relations. In this kind of outsourci</p><

14、p>　　The cost of financial outsourcing throughout outsourcing throughout the output. Outsourcing cost should be less than department cost cost, the department cost should be less than department create income, such out

15、sourcing to make enterprise to create more value. For example Singapore the sea huang Oriental shipping company (hereinafter referred to as NOL) in 2003 for getting rid of the 2002 losses 3.3 billion dollars in shadow, N

16、OL trying to save the company's cost and improve operational effici</p><p>　　Throughout the global Internet technology development, especially the collection, storage, retrieval, analysis, the applicatio

17、n, the comprehensive evaluation software for enterprise financial outsourcing provides technical platform. Enterprise financial outsourcing, can use the network platform for financial information transfer. Information ou

18、tsourcing program is enterprise will outsourcing bookkeeping, reimbursement, reconciliation and so on complex financial data through the network transfer </p><p>　　But not all corporations are applicable to

19、outsourcing. Cheung Steven will return for outsourcing applicable enterprise chrome. ① The new businesses. Build an enterprise all aspects are imperfect, especially the internal control system of accounting system establ

20、ishment must from scratch, and the set up of this system to demand higher professional technology and higher costs, build an enterprise unbearable pressure, can pass these financial outsourcing will time pressure and fin

21、ancial burden. Pu</p><p>　　For today's corporations, the ground is shifting. Issues such as globalisation, business efficiency, increased specialisation and product innovation are percolating upwards in

22、priority. And corporations are now focusing more intently than ever on profitability, working capital, cash flow, technology, risk management and investments. To manage these priorities successfully, organisations are mo

23、ving away from a longstanding business model. We have to break in the technical information specially th</p><p>　　At present, many Group interior staff function presents “a highly building redundant project

24、tree service unit, the overhead charge to stay at a high level”, in the group as a result of the parent company and the various subsidiary companies' independent operation, basically is a separate legal entity compan

25、y arranges set of troops in the financial control organization establishment. And what is more, in some group interior illegal person unit like subsidiary company, the services department als</p><p>　　In the

26、 whole process of outsourcing, only after repeated thorough analysis, can cause the outsourcing activities fundamentally meet enterprise development demand, realize the transformation from inferiority to advantage, achie

27、ve financial outsourcing of various advantage. The biggest challenge is how to maintain the normal operation business does not suffer too much influence the premise, make this outsourcing can smooth transition. To comple

28、te this transition, the enterprise must consider speci</p><p>　　Source: Miller Chaz ,2009 “Outstanding idea: Outsourcing trade” . Trade American ,vol.1 3,issue.4,August,pp.95-96.</p><p><b>

29、;　　二、翻譯文章</b></p><p><b>　　譯文：</b></p><p><b>　　外包理念：外包貿(mào)易</b></p><p>　　隨著現(xiàn)代科學(xué)技術(shù)的進(jìn)步和生產(chǎn)力的迅猛發(fā)展，全球競爭日益激烈，經(jīng)濟(jì)全球化趨勢不可阻擋，加上政治和文化帶來的巨大變革，“價(jià)值鏈”概念正是在這種環(huán)境下出現(xiàn)的。價(jià)值鏈?zhǔn)紫仁?/p>

30、由美國著名管理大師邁克爾·波特在《競爭優(yōu)勢》一書中提出，將價(jià)值鏈引入財(cái)務(wù)會(huì)計(jì)領(lǐng)域，把價(jià)值鏈理論運(yùn)用到財(cái)務(wù)與會(huì)計(jì)兩方面來進(jìn)行研究。研究基于價(jià)值鏈的財(cái)務(wù)戰(zhàn)略有其必要性。在經(jīng)濟(jì)全球化和知識(shí)經(jīng)濟(jì)飛速發(fā)展的今天，人們觀察經(jīng)濟(jì)動(dòng)態(tài)的理論基礎(chǔ)和對(duì)經(jīng)濟(jì)活動(dòng)的指導(dǎo)方針都已經(jīng)發(fā)生了翻天覆地的變化，財(cái)務(wù)管理已經(jīng)從企業(yè)利潤最大化發(fā)展到了企業(yè)價(jià)值最大化。對(duì)于財(cái)務(wù)戰(zhàn)略的研究應(yīng)該以價(jià)值為著眼點(diǎn)，把戰(zhàn)略管理、戰(zhàn)術(shù)管理、價(jià)值鏈管理和網(wǎng)絡(luò)信息管理進(jìn)行有機(jī)結(jié)合，把

31、視線轉(zhuǎn)移到價(jià)值及其活動(dòng)上，把管理目標(biāo)鎖定在價(jià)值鏈的每一個(gè)環(huán)節(jié)上。</p><p>　　而應(yīng)用價(jià)值鏈的關(guān)鍵環(huán)節(jié)就是財(cái)務(wù)外包。在國際外包界買家有三句名言：①降低成本是目的；②高質(zhì)量的服務(wù)是合作的基礎(chǔ)；③投資是為了自身的變革與創(chuàng)新。 財(cái)務(wù)外包(FA0)作為一種外包模式受到越來越多的企業(yè)青睞，發(fā)展非常迅速。全球著名的市場研究公司——國際數(shù)據(jù)公司IDC發(fā)布最新研究報(bào)告預(yù)測：2008年全球財(cái)務(wù)外包市場規(guī)模將達(dá)到476億美元，

32、它的研究還發(fā)現(xiàn)，財(cái)務(wù)外包的各項(xiàng)業(yè)務(wù)主要集中在交易管理服務(wù)、高級(jí)財(cái)務(wù)經(jīng)理的業(yè)務(wù)處理服務(wù)和業(yè)務(wù)顧問服務(wù)等領(lǐng)域，成本削減仍舊是財(cái)務(wù)外包的主要原因，解決戰(zhàn)略性業(yè)務(wù)問題的需求也漸漸成為一個(gè)重要的推動(dòng)財(cái)務(wù)外包的原因。</p><p>　　同時(shí)，默姆和赫奧爾比(Momme and Hvolby) 通過對(duì)重工業(yè)部門的案例和行為的研究，提出了企業(yè)競爭力分析、外包服務(wù)商評(píng)估與確定、協(xié)商與簽約、項(xiàng)目執(zhí)行與過渡、關(guān)系管理及終止契約，這是

33、外包的六個(gè)基本步驟。而查爾斯·蓋伊把企業(yè)主要采用的外包分為4種模式：①活動(dòng)外包；活動(dòng)外包必須要對(duì)外包的需求及目標(biāo)要有明確的定義。②服務(wù)外包；③合包或聯(lián)合外包；④利益關(guān)系外包；利益關(guān)系外包是一種長期利益合作關(guān)系，雙方進(jìn)行投資，依據(jù)預(yù)先擬定的協(xié)議分享各自的利益。</p><p>　　克來帕爾和瓊斯依據(jù)外包合同性質(zhì)的差異，將外包關(guān)系分為三種：①市場型外包，指外包服務(wù)是大量外包商都能提供的通用服務(wù)；②伙伴型外包

34、，這指企業(yè)與同一承包商反復(fù)簽訂合同，并建立了長期的互利合作關(guān)系。在該類外包關(guān)系中，外包雙方都需要做出較大的、專門針對(duì)該項(xiàng)外包關(guān)系的投資，資產(chǎn)專用性的程度很高。③中間型外包，指介于市場型與伙伴型兩者之間的一種外包關(guān)系。同市場型、中間型和伙伴型外包關(guān)系相對(duì)應(yīng)的三種關(guān)系管理模式分別是市場管理模式、官僚管理模式和信任管理模式。</p><p>　　財(cái)務(wù)外包的成本輸出貫穿外包業(yè)務(wù)的始終。外包成本應(yīng)小于部門耗費(fèi)成本，部門消耗

35、成本應(yīng)小于部門創(chuàng)造收入，這樣的外包才能使企業(yè)創(chuàng)造更大的價(jià)值。例如新加坡?；蕱|方輪船公司(簡稱NOL)2003年為擺脫2002年虧損3.3億美元的陰影，NOL努力節(jié)省本公司的成本，提高運(yùn)營效率。為了達(dá)到企業(yè)瘦身，NOL主要是通過互聯(lián)網(wǎng)將相關(guān)信息傳遞到區(qū)域財(cái)務(wù)部，處理完畢后再傳送回去，這樣財(cái)務(wù)外包出去并不會(huì)影響到公司的運(yùn)作，但卻能通過裁減處理這部分業(yè)務(wù)的300多名員工而節(jié)省巨額成本。因此NOL將這部分業(yè)務(wù)外包給埃森哲公司，這次企業(yè)瘦身使NO

36、L受益匪淺，它的真正目的在于降低成本并集中精力開展主營業(yè)務(wù)，提高主營業(yè)務(wù)收入使自己能有更多的精力專注于運(yùn)輸?shù)群诵臉I(yè)務(wù)，提升獲利空間。 </p><p>　　縱觀全球互聯(lián)網(wǎng)技術(shù)的發(fā)展，特別是搜集、存儲(chǔ)、檢索、分析、應(yīng)用、評(píng)估軟件的綜合運(yùn)用，為企業(yè)財(cái)務(wù)外包提供了技術(shù)平臺(tái)。企業(yè)進(jìn)行財(cái)務(wù)外包，可以借助網(wǎng)絡(luò)平臺(tái)進(jìn)行財(cái)務(wù)信息的傳遞。信息外包的程序是企業(yè)將外包的記賬、報(bào)銷、對(duì)賬等等復(fù)雜的財(cái)務(wù)數(shù)據(jù)通過網(wǎng)絡(luò)傳遞給外包商，外包商進(jìn)行

37、大量的數(shù)據(jù)處理后再傳回企業(yè)的總賬系統(tǒng)；同樣的，銀行把各類票據(jù)業(yè)務(wù)外包出去，也是通過網(wǎng)絡(luò)平臺(tái)發(fā)送到服務(wù)外包商，服務(wù)外包商系統(tǒng)處理后再傳給銀行。假使沒有網(wǎng)絡(luò)技術(shù)，這些數(shù)據(jù)的傳遞只能由人工進(jìn)行，在路途遙遠(yuǎn)、信息數(shù)據(jù)傳遞量頻繁的情況下，就顯得效率低下，成本較高，而且存在數(shù)據(jù)傳遞錯(cuò)誤的風(fēng)險(xiǎn)。并且，外包專業(yè)機(jī)構(gòu)購建一套財(cái)務(wù)軟件，就能建立幾十套甚至上百套賬，只要雇傭少量的IT人員，就能保障日常維護(hù)。外包專業(yè)機(jī)構(gòu)的財(cái)務(wù)軟硬件能夠得到充分的運(yùn)用，他們承接

38、的外包業(yè)務(wù)越多，成本越低。通過網(wǎng)絡(luò)技術(shù)平臺(tái)，不僅消除了財(cái)務(wù)外包在地域上的分離，還能夠有效保證企業(yè)決策的時(shí)效性，實(shí)現(xiàn)外包機(jī)構(gòu)與企業(yè)的雙贏。</p><p>　　然而并不是所有的企業(yè)都適用于外包。Cheung Steven將外包適用的企業(yè)歸為三類。①新建企業(yè)。新建企業(yè)各方面都不健全，特別是內(nèi)部控制制度會(huì)計(jì)系統(tǒng)的建立必須從零開始，且該系統(tǒng)的建立要求較高的專業(yè)技術(shù)和較高的成本支出，新建企業(yè)難以承受這些壓力，可以通過財(cái)務(wù)外

39、包將時(shí)間壓力和資金壓力轉(zhuǎn)嫁。把這些繁雜的工作外包給專業(yè)的服務(wù)機(jī)構(gòu)，既節(jié)約成本，又節(jié)省時(shí)間，還可以獲得高質(zhì)量的服務(wù)；②業(yè)務(wù)較少的企業(yè)。有些企業(yè)類似于汽車設(shè)計(jì)行業(yè)，每年的業(yè)務(wù)量較少，有業(yè)務(wù)時(shí)財(cái)務(wù)部門比較繁忙，沒有業(yè)務(wù)時(shí)大都無事可做。這樣的企業(yè)常常出現(xiàn)閑人無活的現(xiàn)象，既浪費(fèi)了人力資源，又浪費(fèi)了物力資源，將財(cái)務(wù)外包出去是削減成本的有效途徑。還有一種是季節(jié)性的企業(yè)。季節(jié)性的企業(yè)是指某個(gè)季節(jié)業(yè)務(wù)量很多，而另一些季節(jié)又幾乎沒有業(yè)務(wù)量，季與季之間業(yè)務(wù)量

40、相差比較懸殊，將財(cái)務(wù)外包出去也可以達(dá)到降低成本、節(jié)約資源的目的；③分支龐大的企業(yè)。這類企業(yè)在財(cái)務(wù)部門下面設(shè)有很多小的分支，分門別類，各司其職。各類業(yè)務(wù)分開處理，雖然有效地防止了造假與集權(quán)，使得各分支之間互相牽制，但卻付出了高成本的代價(jià)。因?yàn)榉止け容^細(xì)，各分支的功能不同，資源利用程度也不同，所以有了產(chǎn)生</p><p>　　對(duì)今天而言，企業(yè)間發(fā)展的基石并非是平穩(wěn)的，眾多的問題噴涌而出。全球化、企業(yè)效率、產(chǎn)品的專業(yè)化

41、和產(chǎn)品創(chuàng)新向上的優(yōu)先權(quán)，這些都要求公司必須更加專心地集中于有利局勢，掌控好周轉(zhuǎn)資本、現(xiàn)金流動(dòng)、技術(shù)、風(fēng)險(xiǎn)管理和投資等各大環(huán)節(jié)。要及時(shí)掌握創(chuàng)新的優(yōu)先權(quán)，必須打破技術(shù)信息上的傳統(tǒng)模型，減少企業(yè)整個(gè)業(yè)務(wù)流程的成本費(fèi)用。就像紐約業(yè)務(wù)外包研究所的執(zhí)行主管Frank Casale所估計(jì)的，美國企業(yè)1996年在外包上花費(fèi)了1000億美元，使其成本降低了10%-15%。而要打破信息上的傳統(tǒng)模型，現(xiàn)代網(wǎng)絡(luò)財(cái)務(wù)外包必不可少?，F(xiàn)代網(wǎng)絡(luò)財(cái)務(wù)外包是網(wǎng)絡(luò)技術(shù)普及后

42、傳統(tǒng)財(cái)務(wù)外包發(fā)展而演變的高級(jí)形式，各項(xiàng)外包財(cái)務(wù)職能通過網(wǎng)絡(luò)技術(shù)平臺(tái)形成層層相扣的邏輯聯(lián)系，這種方式還可以實(shí)現(xiàn)整體財(cái)務(wù)職能的外包，而且效率非常高。</p><p>　　目前，許多集團(tuán)公司呈現(xiàn)機(jī)構(gòu)重復(fù)設(shè)置和管理費(fèi)用居高不下的狀態(tài)，在集團(tuán)中由于母公司和各子公司的獨(dú)立運(yùn)營，在財(cái)務(wù)管理機(jī)構(gòu)設(shè)置上基本上是由一個(gè)獨(dú)立的法人公司安排一套人馬。但是，在一些集團(tuán)內(nèi)部非法人單位如分公司、事業(yè)部也存在獨(dú)立的財(cái)務(wù)管理機(jī)構(gòu)。這種模式不僅打散

43、了財(cái)務(wù)團(tuán)隊(duì)，難以提高集團(tuán)整體財(cái)務(wù)水平，造成管理資源重復(fù)投資，管理上的規(guī)模效益難以形成，母子公司之間未能實(shí)現(xiàn)資源、信息、能力的共享，不能使總部統(tǒng)籌安排集團(tuán)的財(cái)務(wù)工作，而且還加劇了溝通成本，滋生了內(nèi)部矛盾。所以，把相對(duì)簡單的基礎(chǔ)性財(cái)務(wù)職能歸類集中起來，像財(cái)務(wù)外包一樣，包給內(nèi)部公司一并處理，成立系統(tǒng)的“服務(wù)中心”，建立透明、靈活、市場化、效率高的財(cái)務(wù)管理體制，這將成為現(xiàn)代企業(yè)和財(cái)務(wù)外包相互配合、相互補(bǔ)充的財(cái)務(wù)方案之一。</p>

44、<p>　　在整個(gè)外包過程中，只有經(jīng)過反復(fù)周密的分析，才能使外包活動(dòng)從根本上滿足企業(yè)發(fā)展的需求，實(shí)現(xiàn)從劣勢到優(yōu)勢的轉(zhuǎn)變，達(dá)到財(cái)務(wù)外包的種種優(yōu)勢。最大的挑戰(zhàn)是如何在保持業(yè)務(wù)正常運(yùn)作不受過多影響的前提下，使這個(gè)外包業(yè)務(wù)能夠順利過渡。要完成這個(gè)過渡，企業(yè)就必須考慮專門為此設(shè)立外包業(yè)務(wù)辦公室，由首席財(cái)務(wù)官或其他有著重大影響力的企業(yè)成員發(fā)起并領(lǐng)導(dǎo)這一部門。要想順利過渡的另外一個(gè)環(huán)節(jié)是調(diào)節(jié)好其他人員的溝通和協(xié)作。當(dāng)企業(yè)里的每個(gè)成員都知道你