关于会计转型的外文

q我 帮你

我是在VIP英语论文找他们帮忙的，半个月的时间就帮我搞定了，之后导师要什么参考文献，数据演示和截图，他们都给我搞好了，觉得服务挺周到的，呵呵wqtedlmapz

可以找一下外文期刊数据库。也可以在华中师范大学的图书馆数据库中找，很多资料

Progress in Developing and Implementing Business Enterprise Architectureand Transition Plan:The Army’s enterprise architecture is aligned with the Department’s federated approachto business system modernization. We established business area domains in conformance withthe Department’s overall domain structure. Each domain is responsible for developing abusiness system transition plan and a systems architecture that aligns with the Department’sEnterprise Transition Plan and Business Enterprise Architecture. Mature architectures have beendeveloped for the financial management and logistics fields. We are adopting the DoD-widehuman resources solution in the form of the Defense Integrated Military Human ResourcesSystem.Under oversight of the Army’s Chief Information Officer, we implemented a disciplinedportfolio management process that requires each business domain to perform a completeinventory of all business systems within its purview and to register the systems in a single Army-wide portfolio. According to the Army’s Chief Information Officer, the portfolio managementeffort enabled the Army to reduce the total system inventory by 1,500 systems from 3,200 to1,700 systems. An additional 300 Army-wide business systems have been marked forretirement, pending the development and implementation of modern replacements.By adopting the Department’s business domain construct and federated approach tomodernizing business systems; creating business system transition plans; aligning architectureswith the Business Enterprise Architecture; and managing business systems investments through adisciplined portfolio management process, the Army will be able to comply with Section 332 ofthe Fiscal Year 2005 National Defense Authorization Act. We already have scrutinized morethan 100 major business system modernization efforts and received approval from the DefenseBusiness Systems Management Committee (DBSMC) to continue these importanttransformational programs.The Deputy Under Secretary of the Army is responsible for ensuring effective executionof our enterprise architecture and modernization efforts across all business domains. This seniorofficial also is the Army’s Defense Business Systems Management Committee representative.Governance at the Deputy Under Secretary level enables the Army to implement sustainablebusiness process improvements and to develop compliant business systems.In this context the Army has developed and is implementing a comprehensive financialimprovement and audit readiness plan to guide financial modernization activities. Thisintegrated plan outlines 1,947 specific actions needed to improve financial accountability andreporting, and assigns responsibility for completion of these tasks to 20 organizations within theArmy and DoD. We have completed 673 of these tasks with independent verification by theArmy Audit Agency. The Army’s financial improvement plan is a component of the DoDFinancial Improvement and Audit Readiness Plan and the Enterprise Transition Plan.The Department’s Inspector General reviewed our audit readiness plan and found that theplan sufficiently captures all actions necessary to resolve problems in obtaining an audit opinion.The plan provides a foundation to improve accountability and financial reporting within theArmy, and has yielded tangible, sustainable results. The Inspector General reviewed our auditplan and identified areas needing improvement. We have substantially resolved the InspectorGeneral’s concerns, and are currently awaiting their final report, which we expect will reflectfavorably on the efficacy of our plan. The plan provides a foundation to improve accountabilityand financial reporting within the Army, and has yielded tangible, sustainable results.For example, we anticipate, based on preliminary reports, that the Army Corps ofEngineers will receive a qualified audit opinion of its fiscal year 2006 Civil Works financialstatements when the Inspector General releases its opinion in March 2008. Civil Works is alarge financial entity within the Army comprising $5.9 billion in annual appropriations, $44.5billion in total assets and $26.7 billion in total property, plant and equipment. The Army Corpsof Engineers has the largest property, plant and equipment asset base of any agency within theExecutive Branch receiving a favorable audit opinion, and is the seventh largest in terms ofannual appropriations. We have corrected the conditions linked to the qualified opinion of thefiscal year 2006 financial statements, and expect to receive an unqualified opinion for fiscal year2007.We continue to implement corrective actions identified in our improvement plan. InNovember 2006 we reported to the Committee the completion of 150 of the plan’s tasks duringfiscal years 2005 and 2006, resulting in improved financial management across the Army. Withthe successful implementation of the funds control module, we finished an additional 95 tasksduring fiscal year 2007, for a total of 673 tasks completed since the plan’s inception. As a resultof these changes, obligations for $26 billion in annual supply transactions were delivered in realtime, auditable electronic commerce processes were implemented, and accountability of generalequipment and real property was improved.The Army’s financial improvement and audit readiness plan is important to ensuringcompliance with USC 2222. USC 2222 prohibits the Department from obligating funds forpreparing, processing or auditing financial statements until the proposed activities are consistentwith the Department’s financial improvement plan, and are likely to provide sustainedimprovements to internal controls. All 1,947 tasks contained in our financial improvement planare designed to provide sustainable improvements when implemented. Each action is focused oncorrecting deficient processes and systems, and will result in long-term benefits when completed,including generation of reliable and complete financial management information开发和实施进展企业架构和过渡计划:军队的企业架构是对齐的与部门的联邦的方法业务系统的现代化。我们建立了符合业务领域的领域这个部门的总体产业结构。各个领域是负责开发业务系统过渡计划和系统架构,与部门的效能企业过渡计划和商业企业架构。成熟的建筑被建立了财务管理和物流领域。我们采用DoD-wide人力资源解决方案形式的军事防御综合人力资源系统。在忽略的陆军首席信息官,我们实施了遵守纪律投资组合管理的过程,该过程要求每个执行完整的业务领域所有的业务系统的库存在其权限和登记系统在一个单一的军队——广泛的投资组合。根据军队的首席信息官、有价证券管理等努力让军队来降低整个系统的库存系统从3200年到1500年1700系统。额外的300 Army-wide受过业务系统退休,在开发和实施现代化的替代品。采用部门的业务领域和联邦方法构建现代化的商务系统;创建业务系统过渡计划,调整结构上与商业企业架构、投资管理业务系统通过训练有素的投资组合管理过程,军队将能够符合第332节的在2005财年国防授权法案。我们已经仔细检查超过100的主要业务体系现代化的努力和获得批准的防御商业系统管理委员会(DBSMC)继续这些重要的转换程序。副在陆军大臣负责确保有效地执行我们的企业架构和现代化的努力在所有业务领域。这名高级官方也是陆军防卫商业系统管理委员会的代表。副部长治理水平使军队实施可持续业务流程改进和发展符合商业系统。在这种背景下,军队已经开发并实施综合的金融中心改进和审计准备的计划,以指导金融现代化的活动。这概述了1947年的具体综合方案所需的行动和改善公司的财务责任报告,并指定负责完成这些任务,在20个组织军队和国防部。我们已经完成了673个这样的任务和独立的验证军队审计机构。军队的财务改善计划是美国国防部的一个组成部分金融改进和审计计划和企业转型准备计划。这个部门的检察长回顾了我们准备计划和审计发现捕获所有计划充分必要行动来解决问题,在获得审计意见。该计划将提供一个基础,提高财务报告内的责任军队,并取得了切实的,可持续的结果。回顾了我们的总检察长审核计划,确定区域需要改进。我们有本质上解决了检查员将军的担忧,正在等待他们所作的最后报告,我们期望将反映良好的疗效上我们的计划。该计划将提供一个基础,提高可靠性军队内部的财务报告,并取得了切实的,可持续的结果。例如,我们预期,根据初步报告,军工程师将会收到一个合格的审计意见的2006财年土木工程建设金融中心陈述当检察长释放了它的意见在2008年3月。土木工程是一个大型金融实体组成的军队内部的每年59亿美元的拨款,44.5美元美元的总资产元,267亿美元的总财产,厂房和设备。这个兵团工程师有最大的财产,厂房和设备资产基地的任何机构内进行行政部门收到良好的审计意见,第七大的条款年度拨款。我们有改正的条件与保留意见2006财政年度财务报表,期待得到一个不合格的观点,因为会计年度2007。我们继续实施纠正措施确定在我们的改进方案。在据报道,2006年11月,我们委员会150年计划完成的任务的期间2005年和2006年财政年度,从而提高财务管理整个军队。与成功的完成资金控制模块,我们结束了额外的95的任务在2007财年,总数为673以来的完成任务计划开始。结果这些变化、义务为每年260亿美元的供应将被用真正的交易时间,电子商务实施审计过程,问责的将军设备和房地产进行了改进。军队的金融改进和审计准备计划是很重要的保障符合USC 2222。USC 2222禁止部门的资金约束准备、处理或审计财务报表,直到该活动是一致的与部门的财务改善计划,并且有可能提供持续改善内部控制。所有1947个任务包含在我们的财务改善计划设计目的是为了提供可持续改善执行。你的每一个动作都集中在纠正流程和系统的缺陷,将导致长远利益完工后,包括代可靠、完整的财务管理信息