The present situation of enterprise accounting computerization and its improvement countermeasures

With the rapid development of economy and the rapid rise of e-commerce, there are a series of problems in the specific application of accounting computerization, such as lack of understanding, lack of talents, hidden dangers of information security, lack of unified and standardized data interface and so on. This paper puts forward some countermeasures to solve these problems, such as strengthening understanding, paying attention to the cultivation of compound talents, perfecting security measures and standardizing data interface technology of various software.

Keywords: computerized accounting; Current situation; Countermeasures

First, the development of enterprise accounting computerization in China

China's accounting computerization started late. Since the end of 1970s, it has gone through the stages of trial, spontaneous development, organized and planned steady development and development of management accounting software with artificial intelligence. Since 1988, the Ministry of Finance has planned the medium and long-term goal of accounting computerization in China, organized the evaluation of commercial accounting software, established the rules and regulations of accounting computerization management, carried out the knowledge training of accounting computerization, guided the accounting computerization work in grass-roots units, and promoted the healthy development of accounting computerization in China. After more than 20 years of practice, China's accounting computerization has a good momentum of development. At present, 90% of the accounting software used by domestic units is designed and produced by China. It can be said that accounting software has become a banner of China software industry. China's higher education of accounting computerization was founded in 1984, which clearly stated that accounting computerization specialty should cultivate a group of compound talents who are familiar with both accounting and computers. The theoretical development of accounting computerization has also made remarkable achievements, and a large number of outstanding accounting computerization teachers and practitioners have emerged.

Second, the problems in the application of computerized accounting

Computerized accounting is an important part of enterprise management information system and an organic combination of financial, business and personnel information systems. The implementation process of enterprise accounting computerization system is also a process of reforming enterprise management concept, management mode and business process. Due to the influence of the enterprise's own reasons, external environment and the characteristics of accounting work, there are many problems in the implementation of accounting computerization in China at this stage, which are analyzed as follows:

(A) insufficient understanding of the importance of computerized accounting

At present, many enterprises have not fully realized the significance and importance of accounting computerization. First of all, many business leaders have a one-sided understanding of accounting computerization, thinking that accounting computerization is only a change in accounting tools, and they can't see its profound impact on accounting functions, enterprise management methods and management processes. Some leaders even think that computerized accounting is just a computer, not a ledger, and only regards computerized accounting as a means to establish a corporate image. Secondly, in the specific application of accounting computerization, most units lack the consciousness of fully analyzing the manual system and fail to set up and adjust the accounting information system according to the management requirements and operation mode of the enterprise itself. In the eyes of many financial personnel, computerization only replaces manual accounting and improves accounting efficiency, without realizing the importance of establishing a complete accounting information system for enterprises.

(B) the lack of compound accounting computerization talents

The lack of accounting computerization professionals has become an obstacle for enterprises to realize accounting computerization quickly. As a comprehensive accounting professional, he needs to have professional knowledge in computer, accounting and management to realize the transition from meeting the needs of manual accounting to adapting to the popularization of computerized accounting. At present, the computerized personnel in many units are trained by manual accountants and cashiers in the past for a short time. Most of them don't know much about the software and hardware of microcomputers, so they can't flexibly use the accounting data processed by software to deal with financial information. When there are problems in computer operation, most computer maintenance personnel are computer professionals who don't know much about financial knowledge, so they can't integrate computer knowledge with accounting and other financial knowledge.

(C) The financial information under computerized accounting has security problems.

Financial data is the secret of enterprises, which is related to the survival and development of enterprises to a great extent. In the computerized accounting environment, electronic symbols replace accounting data, magnetic media replace paper media, and financial information faces security risks. At present, China's financial software production is still in the stage of imitation processing, and has not formed a certain industrial scale. Most financial software development focuses on financial management and provides multi-functional management and decision-making, with little attention to data security. With the advent of the era of network economy, while bringing unlimited business opportunities to enterprises, the most prominent problem facing network finance is security. The accounting information system under the network is likely to be invaded by hackers or viruses. Many enterprises have not established and improved the corresponding security measures for computerized accounting in view of the network environment, and once problems occur, they will cause huge losses to enterprises. Accounting net, China

(d) Unified data interface under computerized accounting.

At present, domestic financial software is developed by various software companies, each using different operating platforms and supporting software, with different data structures, different programming styles, technical confidentiality, no communication and no industry agreement, and naturally there is no unified data interface, so it is difficult to share data information between systems.

(E) There are loopholes in the basic management of accounting computerization.

Many computerized accounting units have no strict basic management system. First of all, in the division of labor, enterprises have no strict authority restrictions on computerized accounting operators and system maintenance personnel, and the passwords of operators are open or not set, leaving hidden dangers for unauthorized use and tampering with data. In particular, the internal control of some small and medium-sized enterprises is very imperfect, which makes the accounting computerization unable to operate normally and healthily. Secondly, from the perspective of file management, many units did not file the disks and accounting data that stored accounting files in time.

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