First, China's accounting information development problems and causes analysis

(1) Financial information lacks corresponding security. The future accounting information platform is based on modern information technology such as computer, network and communication. Paperless information transmission can't completely avoid the distortion of accounting information, and there may still be cases where electronic certificate and electronic account books are modified at will without leaving any trace. In addition, in the network accounting environment, computers and some external equipment are needed for accounting business processing, and improper division of responsibilities among accountants and improper use of these hardware equipment will also affect the integrity and reliability of financial information.

(B) financial data is difficult to * * *

Judging from the actual situation in our country, the financial software between different industries, different enterprises in the same industry or different departments of the same enterprise lacks universality and standardization, so it is impossible to realize the integration of finance and business.

(3) The enterprise lacks accounting information. Compound talents. Accounting informatization is a long-term dynamic process, which needs a large number of high-end information technology and accounting professionals to promote. However, according to the Survey Report on Talent Supply in China, the supply of middle and low-level talents in China is saturated or surplus, while the supply of high-level talents is extremely scarce. There are many talents in the accounting field, that is, manual bookkeeping, but few talents can really introduce modern information technology into the accounting field to meet the needs of accounting informatization and promote the development of accounting informatization.

(D) the relevant system is not perfect

Some units have imperfect internal control and no strict management system, which makes it difficult to implement accounting informatization smoothly. In the development of accounting informatization in China, there are problems in financial management, file management, post responsibility management, operation management, maintenance management and computer room management to varying degrees, which makes accounting informatization unable to operate normally and healthily.

The related factors causing the above problems are as follows: under the network environment, the traditional confirmation means such as signature and seal no longer exist in the process of financial data flow, which makes the integrity and reliability of data transmitted through the network questioned; Electronic symbols replace accounting data, magnetic media completely replace paper media, and financial information lacks authenticity and reliability in transmission; Due to the different accounting information systems used by various units, the design of general accounting software does not adhere to the principles of systematicness, integrity and correlation, and related financial software lacks universality and standardization; Colleges and universities do not attach importance to the cultivation of compound talents, and have not yet set up accounting information specialty; The imperfection of management system has seriously restricted the development process of accounting informatization.

Second, measures to strengthen the development of accounting information

(A) the implementation of strong security measures to ensure the safety of network accounting information.

1. China should formulate and implement laws on computer security and data protection, and strengthen the control of information systems objectively.

2. Draw lessons from the relevant foreign research results and practical experience, formulate the network accounting information management norms in line with China's national conditions, and specify the requirements of network accounting information quality standards, regulatory agencies and their powers and responsibilities, so as to provide a good social environment for the network accounting information system.

3. Strengthen the management of information input and output to ensure the legality and correctness of input data. Check the data before input, check it after input, and use an electronic signature that cannot be copied; Set up a barrier between the enterprise internal network and the public information network, and carry out multi-layer authentication for the associated access users, such as password identification, fingerprint identification, face identification, pupil identification, etc. And these logos cannot be saved by the system to prevent being intercepted by network customers.

(2)

1. Enhance the universality and standardization of financial software and establish general accounting standards. At present, under the realistic condition that the accounting standards in China are not uniform, we should try our best to find out the similarities and differences contained in various accounting methods when designing software. On the basis of highlighting * * *, combined with some mature experiences and methods in practical work, the system design scheme is optimized on this basis.

2. Formulate norms and standards for the development and use of accounting software. This is the basis and condition to realize the universality of accounting software. It is necessary to combine the working characteristics of accounting software system and start with the combination of accounting management department and software design department to carry out investigation and study, so as to formulate effective norms and standards.

3. Modular structure is adopted to increase the user-defined function.

4. Using structured programming technology to improve the universality of accounting software.

5. Using object-oriented design technology to increase users' secondary development ability.

(3) Vigorously cultivate qualified information talents and improve the overall quality of financial personnel.

1. To cultivate compound talents, we can set up accounting information major in colleges and universities or add courses such as computer programming and maintenance to accounting majors, so that accountants can take computer courses, and computer personnel and on-the-job personnel can also practice and learn accounting knowledge. Accounting informatization should be included in the scope of academic training and accounting professional technical qualification examination, forming necessary external pressure.

2. Strengthen the training of accounting information talents, scientifically determine the training content according to the characteristics and work requirements of the accounting personnel of the unit, make the educational objects hierarchical, systematize the knowledge structure, update the knowledge of accounting personnel and improve accounting skills to meet the requirements of the market economy. By establishing a training center, we can do a good job in the training of on-the-job accountants and cultivate qualified talents with good quality and quantity. At the same time, the accounting informatization personnel of the unit should correctly understand their role and position after accounting informatization, learn and grow in practice, constantly enrich their work experience, improve their operational skills and improve their ability to find and solve problems.

(4) Improve various management systems.

1. According to the characteristics of accounting informatization, the system of post responsibility management, operation management, maintenance management, computer room management, file management, financial management and computer virus prevention and control is formulated to ensure the efficient and safe operation of the system and fully reflect the advantages of accounting informatization.

2. Modify the current accounting system to meet the needs of the accounting information environment.

The current financial accounting system is mainly based on manual accounting. After the application of accounting informatization, changes have taken place in account settings, account registration methods, accounting processing procedures, accounting work organization, accounting system design, internal control methods and accounting file storage media and methods. Therefore, the financial accounting system must be revised according to the characteristics of accounting informatization. The lag of financial accounting system will affect the development of accounting informatization.

Three. conclusion

Accounting informatization is the inevitable trend of the development of accounting computerization and the direction of accounting development in the future. Studying the important problems in the development of accounting informatization is of positive practical significance for the accounting work of enterprises and improving their competitiveness.

China must keep up with the trend of the times, grasp the pulse of information industry development, and constantly learn from foreign advanced concepts and knowledge, so that accounting informatization can better serve economic development.

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