1、外文文献翻译译文 一、外文原文 原文： Outstanding idea: Outsourcing trade Along with the modern science technologys 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 culture bring huge t
2、ransformation, “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 Competitive advantage. Afterward soon, the value chain as well as has introduced China based on the value chains mode o
3、f administration, should be an aspect, for our countrys reform, the opening, the development make the contribution, also has provided the theory basis for enterprises competitive advantage. Value chain introduction financial inventory accounting the domain, utilized the value chain theory the financ
4、e and accountant the aspect carries on the research only then just to emerge soon, our country at the beginning of 2004, has started a research value chain accountants high tide. But looking from authors research, the chain and the financial strategy union conducts the research not to have nearly. T
5、he research has its necessity based on the value chains financial strategy. In economic globalization and knowledge economy 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
6、had developed from the profit of enterprise maximization to the enterprise value maximization, regarding the financial strategys research should take the value as the objective point, the strategic management, the tactical management, the value chain management and the information management carried
7、 on the organic synthesis, diverted the attention to the value and the activity, management lock-on target on value chain each link The application value chains key link is the financial outsourcing. The border outsourcing buyer has three famous saying: We to reduce the cost； We remain down the reas
8、on is because you have the high grade service； Our investment is for own transformation 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 issue
9、newest memoir forecast: in 2008 the global finance outsourcing market size will amount to 47,600,000,000 US dollars. The IDC research also discovered that the financial outsourcing mainly concentrated in the transaction supervisory service, the high-level fund managers handling of traffic service an
10、d business consultant serves and so on domains, cost cutting was still the financial outsourcing outsourcing primary cause, solved the strategic business problem demand also gradually to become an important impetus finance outsourcing reason. Silent and Orr compared to (Momme and Hvolby) through to
11、the heavy industry departments case and the behavior research, proposed the outsourcing six basic steps: The 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
12、 terminate the contract. Charles Gaye (Charles Gay) the research the outsourcing which mainly uses the enterprise divides into 4 patterns: Active outsourcing； Service outsourcing, active outsourcing and service outsourcing these two way biggest difference, if the enterprise organizes to plan to use
13、“the service outsourcing”, itself must have the define clearly to the outsourcing demand and the goal； Gathers package or the union outsourcing； Interest relations outsourcing, this is one kind of long-term cooperation, both sides relates for this reason first carries on the investment, then rests o
14、n the agreement share benefit which draws up in advance. Parr and Jones (Klepper and Jones) according to the outsourcing contract nature difference, divides into three kinds the outsourcing relations: The market outsourcing, refers to the outsourcing service is the general service which the massive
15、outside contractors can provide； The partner outsourcing, 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 outsourcing relations, outsourcing both sides need to
16、make in a big way, aim at this item of outsourcing relations specially the investment, the property special-purpose degree are very high. The middle outsourcing, refers to is situated between the market and between the partner boths one kind of outsourcing relations. Three kind of relational managem
17、ent pattern which with the market, middle and the partner outsourcing relations correspond respectively is the market regulation pattern, the bureaucrat management pattern and the trust management pattern. The cost of financial outsourcing throughout outsourcing throughout the output. Outsourcing co
18、st should be less than department cost cost, the department cost should be less than department create income, such outsourcing 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
19、losses 3.3 billion dollars in shadow, NOL trying to save the companys cost and improve operational efficiency. In order to achieve the enterprise thin body, NOL around processing payables &receivables process basic consistent, documents of the process is not complex, it is mainly the related informa
20、tion through Internet relay to the regional finance, processed again teleport home so that financial outsourced will not affect the companys operations, but it can handle this part business by reduction of more than 300 employees and cost savings. Therefore NOL outsource the business to accenture, t
21、his enterprise thin body make NOL benefit, its true purpose is to lower costs and concentrate on developing main business, raise advocate business income make oneself can have more energy to concentrate on transportation of the core business, ascension profitable space. Throughout the global Interne
22、t technology development, especially the collection, storage, retrieval, analysis, the application, the comprehensive evaluation software for enterprise financial outsourcing provides technical platform. Enterprise financial outsourcing, can use the network platform for financial information transfer. Information outsourcing program is enterprise will outsourcing bookkeeping, reimbursement, reconciliation and so on complex financial data through the network
