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企业财务控制机制与企业绩效外文参考文献和翻译 第2页

更新时间:2012-4-26:  来源:毕业论文
software belongs to the government. The content of the database of each taxpayer is
available both to the company and the respective fiscal services.
The FINAC applications are run through the remote data access via Internet
services based on cloud computing [2, 3]. Cloud computing is a way of organizing
calculations wherein the user data is constantly stored on servers available through the
Internet and displayed to the user via personal computers, net books, smart phones only
temporarily. The application access is only available through Internet browsers. Thus
any user has access to his personal data without controlling or having to take care of the
technological  infrastructure,  the  operating  system  or  the  very  software  that  he  is
working with. The actual idea of cloud computing is relatively new [4] and has been
developed over the past decade by such companies as Microsoft and Oracle to the level
of large scale implementation. 交通安全宣传暑期社会实践个人小结
The commercial services of FINAC are used by every taxpayer to register all of
the corporate accounting operations, including documentation pertaining to payments,
incoming and outgoing of cash and goods or services (no traditional paper bookkeeping
or registration of these operations in the corporate 'autonomous' software is carried out).
All the taxpayers are legally bound to use the FINAC system and therefore are unable to 
buy and sell goods and services, pay out wages and salaries, premiums and dividends,
lend and borrow funds outside the FINAC  space . 
A constant and secure Internet access is the most important prerequisite of the
FINAC system. Keeping the commercial secret would be the   primary
objective. This should not be perceived as a problem since over the recent years due to
the extensive campaigns against terrorism and money laundering; most of the national
regulatory  institutions  in  majority  of  the  countries  worldwide  have  a  vast  if  not
unlimited acc , that is perceived as a commercial secret. 

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