The quality of accounting information directly affects the interests of operators, investors and the public, and then affects the economic order of the whole society. The following is my graduation thesis of accounting major for your reference.

On the basis of analyzing the demand of accounting information system of IT event-driven system in ERP environment, this paper discusses how to cultivate innovative talents by organizing accounting computerization training teaching and designing training cases under limited teaching conditions and environment.

[Keywords:] ERP; It; Event-driven; System; Accounting information system; Comprehensive experimental teaching; Training case

1 preface

With the development of computer technology and information technology, as a brand-new management concept and method of implementing enterprise informatization, ERP proposed by Gartner Company of the United States in the 1990s has been recognized and adopted by more and more enterprises, and the external environment of accounting work is undergoing information transformation. Therefore, in 2009, China's Ministry of Finance officially issued "Guiding Opinions on Comprehensively Promoting China's Accounting Informatization", clearly proposing to promote the construction of accounting informatization in enterprises and institutions and promote the construction of accounting education informatization. Accounting informatization will inevitably make the future accounting information system highly integrated with computer technology and accounting, and finally form an accounting informatization system under the IT event-driven architecture. Therefore, in the future, accounting will no longer be a traditional reactive accounting that only focuses on routine accounting, but will become a management control system active in various fields of production and operation of enterprises such as sales, procurement, production and management, and the focus of accounting work will also shift to the definition of business rules, the definition of information rules and the coordination and communication between various departments of enterprises. Compared with other majors in economic management, the applied characteristics of accounting major are more prominent. At present, the goal of undergraduate accounting teaching in most colleges and universities is to let students master accounting professional skills and adopt the traditional teaching mode taught by teachers. Therefore, it is easy to ignore the practical application of accounting and it is impossible to carry out interdisciplinary integration. Although it can meet the manual accounting practice, it cannot meet the requirements of cultivating innovative talents in the information environment. In the accounting curriculum system, "accounting computerization" is the most relevant course with ERP environment. At present, many colleges and universities, including our school, set the goal of this course as to be familiar with and master the computerized accounting software, adopt the teaching mode of teachers explaining the software and students doing experiments, and fail to pay full attention to the accounting information environment that students are about to face, which is of little help to cultivate students' ability to analyze and solve problems independently and cannot meet the requirements of cultivating innovative talents. Therefore, how to cultivate innovative talents in the process of accounting informatization runs through the teaching of accounting computerization, highlighting its necessity and importance. Based on this, this paper will start with the analysis of the basic requirements of accounting innovative talents, and discuss how to integrate the cultivation of accounting innovative talents into the teaching of accounting computerization under the ERP environment, in order to attract more attention to the cultivation of accounting innovative talents in colleges and universities.

2 the basic requirements of innovative accounting talents

2. 1 Basic requirements for innovative talents

What qualities should innovative talents possess? According to the previous literature, we believe that innovative talents should not only have profound professional basic knowledge, but also have curiosity, good thinking and the ability to practice frequently. Innovative talents with these abilities are highly sensitive to problems and can find different problems from daily trivial work; Thinking more active, better at finding effective ways to solve problems; Be good at practice and discover true knowledge from practice.

2.2ERP environment

The requirements of IT event-driven system accounting information system for accounting innovative talents. The traditional accounting system can only provide single currency information of historical cost, and cannot meet the individual needs of different information users. Based on this, American accounting scholar George. The sorter put forward "event method" accounting in 1969. Under event-based accounting, the purpose of accounting information system is to report the specific economic transactions, events and situations of enterprises to information users, so that information users can select and combine information useful for their decision-making. The emergence of database technology greatly supports the development of event-based accounting, and further produces the accounting information system of IT event-driven system. The specific permission rules are shown in figure 1. According to the event-driven principle, in the IT event-driven accounting information system, when a business happens, all data are stored in the business event database. Business personnel make business rules, accounting personnel are responsible for information processing rules, the system will filter qualified business information into the business data warehouse according to business rules, and the system will filter useful information to information users within the enterprise according to information rules. Therefore, in the future, the functional requirements of accountants will change.

*** 1*** communication skills. In the future ERP environment, accountants should not only scientifically organize accounting work, make overall arrangements and coordinate accounting affairs among posts, departments and enterprises, but also correctly handle various relationships, such as financial relations, public relations among creditors, debtors and investors, coordination among management departments at all levels, production departments, supply chain departments and financial departments.

***2*** helps define business rules. The quality of innovative accounting talents is more reflected in that when the external environment changes lead to new things, accounting personnel should be able to assist business departments, such as supply chain and generation, quickly understand and grasp the essence of business, formulate appropriate business rules to generate business event handling procedures, and facilitate the screening of business events.

***3*** Define information processing rules. Innovative accounting talents should also be able to actively understand the information needs of information users and formulate information processing rules. More importantly, innovative accounting talents should also have the ability to sort out the interests of all parties and make reasonable professional judgments in a complex and changeable environment to meet the information needs of all parties.

***4*** Keep learning and be good at finding, analyzing and solving problems. Accounting is reactive, and changes in the environment will inevitably lead to changes in the transactions, matters and situations handled by accounting, thus bringing new accounting phenomena, problems and new understandings. Therefore, as a qualified innovative accountant, it is very important to have the ability of continuous learning and be good at finding and solving problems.

3. Training innovative accounting talents based on experimental teaching of accounting computerization.

3. 1 Practice Teaching of Accounting Computerization

Practice is the source of innovation, and running through practice teaching in the classroom is an effective way to cultivate innovative talents. Different teaching objectives, teaching environment and teaching conditions determine different practical teaching forms. Therefore, here we first discuss the development mode of innovative experimental teaching. Generally speaking, there are many modes to carry out innovative experimental teaching. The first mode is basic experiment, mainly course experiment. In the course experiment, each student plays a different role in the accounting post under the ERP environment, and carries out basic experiments in the order of course content. This level of practical teaching is suitable for the laboratory environment without networking conditions. In this case, students can't cultivate their ability of division of labor, cooperation and communication, and are prone to boredom, which may affect the training effect. The second mode is comprehensive experiment, which mainly uses regional network to carry out post experiments, and carries out experiments in groups according to the accounting information post division module. In this experimental class, students play different roles and practice, which can greatly deepen students' understanding of accounting roles or positions. This experimental method is suitable for the training environment with regional network settings. The disadvantage is that individuals are only responsible for their own positions, and it is inevitable to ignore the actual operation of other positions. Therefore, in order to overcome this deficiency, the basic experiment should be supplemented before the comprehensive experiment, and a relatively simple case can be selected to familiarize students with the operation of the software first, and then carry out post-based training to understand the basic operation. So this mode needs more class hours than the basic experimental mode. The third is ERP simulation experiment. In this experiment, students play different roles through ERP sand table confrontation drills and software simulation experiments, and organically link various business departments and positions with the business process of the enterprise as the main line, so as to achieve the purpose of combining systematic economic business theory with practice. Obviously, the ERP simulation experiment has a strong comprehensiveness, which requires high comprehensive quality of teachers and requires knowledge of manufacturing, financial management, accounting, human resources, marketing and so on. However, if teachers are limited by their majors, they can't dig deep into the course content and students' learning enthusiasm can't be mobilized, which will affect the training effect. At the same time, this training mode requires higher teaching environment and conditions, which requires not only professional ERP sand table software, but also more training hours in stages. In addition to the above three modes, colleges and universities with conditions can also strengthen cooperation between practice and enterprises, expand off-campus practice bases, make students feel the actual mode of financial work in a real working environment, understand the procedures, contents and methods of financial work, strengthen students' knowledge of majors, and enable students to get systematic and comprehensive training and improve their comprehensive quality. To sum up, although ERP simulation experiment is the most advantageous method to cultivate innovative talents, it is difficult for most colleges and universities to realize ERP simulation experiment teaching at present because of the limitations of teachers' quality, teaching conditions, target positioning and class setting. Therefore, the more feasible method is comprehensive experiment, so that students can cultivate their accounting innovation ability in case practice.

3.2 Computerized Accounting Training Case Design

The practical case of accounting computerization refers to the practical case used by students in the classroom of accounting computerization, which is the first step for accounting students to practice in the ERP environment. A well-designed practice case can stimulate students' initiative in learning. In order to cultivate innovative accounting talents, the design of training cases should grasp the following points.

3.2. 1 Develop communication skills by dividing posts.

First of all, the design of the chassis should reflect the idea of separate operation. In the post splitting operation mode, students are grouped and assigned to different posts. Generally speaking, a team can be composed of 8 people, including: a/c supervisor, cashier, general ledger accounting, fixed assets system accounting, payroll system accounting, accounts receivable and sales system accounting, accounts payable and procurement system accounting, and inventory system accounting. Therefore, the design of training cases should at least include the contents of the above modules. At the same time, there is a reasonable division of labor and authorization between posts, which runs through the idea of internal control system design. Therefore, in practical training cases, students can be asked to consult materials and discuss the distribution of authority, so that students can personally experience the division of responsibilities between posts and the internal containment of authority in actual work. This kind of training case design can realize the cooperation and communication between team members through the division of posts and the setting of authority, so it is helpful to cultivate students' unity and cooperation spirit and communication ability. For example, when setting the cashier's authority, students should first check the information and distinguish the functions of accounting and cashier. Therefore, students should realize the idea of "separation of money and accounts" when setting cashier's authority and general ledger accounting authority. The general ledger accountant is responsible for the general ledger, and the cashier is responsible for the cashier system and the audit of cash and bank deposit related vouchers. Secondly, in a well-controlled accounting information system, different general ledger accountants and cashiers should be given different rights to deal with the amount of accounts receivable and cash. Therefore, in the case design, students should be given appropriate hints to analyze and discuss the allocation of the amount of authority and the consequences of the allocation of authority.

3.2.2 Grasp the cultivation of the ability to define business rules driven by capital chain.

At present, the training course of accounting computerization in colleges and universities involves more financial content than non-financial business, especially the process of generation, operation and management. In order to cultivate students' ability to help formulate business rules, we can consider grasping the business essence of financial capital chain. For example, teachers can understand the business process through the application of activity-based costing when calculating the cost allocation in designing training cases. The key of activity-based costing is to find out the activity drivers for allocating fixed costs, and the process of finding the activity drivers can deeply understand the business, so the process of finding the activity drivers is also the process of grasping the essence of the business. The score of this part can be determined by the rationality of the establishment of cost drivers. For example, material preparation in the production process, hereinafter referred to as material preparation operation, will not only affect the production department, but also affect the product design department. Therefore, the fixed cost caused by material preparation needs to be allocated between the two departments, and the operation motivation can be handling times, labor hours or other motives. At this time, the accuracy of the selection of activity drivers depends on the understanding of the production process of enterprises. The deeper the understanding, the more reasonable the activity motivation and the more accurate the cost allocation. So as to stimulate students to understand the motivation of production and operation process, and then cultivate the ability to define business rules.

3.2.3 Incorporate accounting professional judgment into the case, and strengthen the training of accounting data rule definition ability.

An important ability to define data rules is to understand the information needs of information users. Under the accounting information system of IT event-driven system, accountants will provide not only financial information, but also non-financial information. But in the training class, we can't understand the demand for non-financial information, and we can only increase our understanding of the demand for financial information as the cornerstone of ability training. In order to provide information users with financial information that can better meet their needs, it is very important to make accurate career judgments. Therefore, the case should include the content of professional judgment by using the basic accounting theory. For example, the business of financial instruments can be increased, because financial instruments can be included in trading financial instruments, and held-to-maturity investments can also be included in available-for-sale financial instruments. The standard of professional judgment is the intention of management, so a case scenario can be designed to let students judge whether they are included in trading financial instruments or available-for-sale financial instruments and score according to the accuracy of judgment; According to the relevant provisions of accounting standards, enterprises build their own office buildings, some of which are rented and some of which are for their own use. If self-use and rental can be clearly distinguished, the self-use part is recognized as fixed assets by cost measurement, and the rental part is recognized as investment real estate. Included in investment real estate can also be measured at fair value. Therefore, a case can be set up to let students judge the difference between fixed assets and investment real estate, and further analyze whether investment real estate is measured by fair value or historical cost.

3.2.4 Cultivate students' ability to find, analyze and solve problems by setting mistakes.

The method of setting mistakes is that teachers design mistakes according to knowledge points, so that students can find mistakes in subsequent operations, analyze them and find solutions. Therefore, this idea can run through the design of training cases, so as to cultivate students' ability to find, analyze and solve problems. For example, when setting an account, students are not allowed to specify an account * * * to assign cash accounts to cash accounts, and bank deposit accounts to bank accounts * * *. Instead, cash and bank deposit accounts must be operated in the cashier system, so that students who do not specify an account cannot open the cashier system even if they use the cashier identity. At this time, let them look at the information themselves, find out the reasons for the normal operation of the cashier system and solve this problem. For example, in the general ledger option, the voucher approval option is "The selected voucher must be approved before bookkeeping". When designing a case, students may not be reminded to check this option, but when they finish voucher processing and want to keep an account, they will not be able to keep an account because they have not reviewed the voucher, thus guiding students to find out the reasons and deepening their understanding of the importance of voucher review.

4 conclusion

Based on the accounting information system environment of the future IT event-driven system, this paper first analyzes the basic qualities and requirements of accounting innovative talents. This paper holds that in this environment, innovative accounting talents should have the ability to communicate, help define business rules, define information rules and find and solve problems. Secondly, this paper discusses that under the limited teaching conditions and environment, we can organize comprehensive training case teaching of accounting computerization, and integrate communication skills, understanding business rules and defining information rules, finding problems, analyzing problems and solving problems into training case design to cultivate innovative talents.

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This paper studies the meaning and changing trend of the new accounting standards, analyzes the main changes of the new accounting standards and their impact on taxation, and puts forward some relevant suggestions for the development of higher vocational accounting education under the new accounting standards.

Keywords: enterprise accounting; Tax planning; Accounting teaching

This paper will study the meaning and changing trend of the new accounting standards, analyze the main changes of the new accounting standards, and put forward relevant suggestions for the development of accounting education in higher vocational colleges under the background of the new accounting standards.

First, the meaning of the new accounting standards and its changing trend

Accounting standards are an important part of China's economic laws and regulations, mainly referring to the financial accounting standards in the economic activities of national enterprises. The implementation of the new accounting standards has brought new changes in practical accounting and accounting theory, and also brought new development opportunities for enterprises. The new accounting standards have made innovations in many terms, which have promoted the process of accounting informatization and enhanced the practicability of accounting information.

* * * A * * The meaning of the new accounting standards

By comparing the new accounting standards with the original accounting standards, we can see that the application scope and reporting objectives of the new accounting standards are clearer, the relevant provisions are more detailed and specific, and the overall situation is more scientific. The new accounting standard adds some new provisions on the basis of the original accounting standard, which effectively reduces the loss of tax. For example, the income tax adjustment in the new accounting standards stipulates that enterprises should make provision according to the actual situation of enterprises when checking the asset cycle, and abide by relevant laws and regulations, and cannot make estimates, which strengthens the authenticity of enterprise information. And the new accounting standards redefine some concepts on the original basis, which is more practical in the process of information recording, strengthens the content of tax adjustment, and is conducive to ensuring that enterprises pay taxes according to law.

* * * II * * * Trends of new accounting standards

The implementation of the new accounting standards makes the accounting execution system of enterprises more perfect, and the accounting information more authentic and reliable, which is conducive to speeding up the process of China enterprises going abroad and promoting the transparency of global financial investment and corporate property. Moreover, in the process of implementation, the new accounting standards have effectively improved the standardized information quality of China's enterprise accounting, enhanced the vitality of the capital market, and contributed to the stable development of China's capital market. Through the analysis and study of the new accounting standards, we can see that the new accounting standards will strengthen the prediction of the future development direction of enterprises, help enterprises choose high-return investment fields, and formulate longer-term economic development strategies under the guidance of the new accounting standards. Enterprises can effectively use the new accounting standards and rationally distribute their economic benefits, thus ensuring the economic quality of listed companies. With the rapid development of market economy, the social and economic development environment in China is more complicated. The implementation of the new accounting standards is of great significance to the domestic economic development, which is conducive to the national accounting management department to control the capital of enterprises, stabilize the development environment of market economy, and make enterprises strictly abide by relevant national laws and regulations in the development process. With the adaptation of enterprises to the changes of new accounting standards, enterprises can effectively improve their accounting management ability, thus promoting the stable development of enterprise economy.

Second, the changes brought about by the new accounting standards-taking enterprise tax planning as an example

The introduction of new accounting standards has led to many changes in the practice of enterprise financial management. Taking enterprise tax planning as an example, accounting, as the basis of tax payment, will carry out relevant accounting treatment according to accounting standards in the process of accounting practice, and the tax payment link of enterprises will also start from accounting treatment. Different accounting treatments of enterprises will have a direct impact on enterprise tax, so it is necessary for enterprise financial managers to analyze the changes of new accounting standards. This paper expounds the important influence of new accounting standards on enterprise tax, and studies the influence of new accounting standards on enterprise tax, so as to choose the best tax payment scheme for enterprises.

* * * 1 * * Changes in policy choices

The implementation of the new accounting standards enables enterprise accounting to have multiple accounting policies in the process of a certain business, and the treatment of these different accounting policies will also bring different economic consequences to the business and affect the tax situation of enterprises. For example, the changes in inventory valuation methods and depreciation of fixed assets are all expanded on the original regulations. Different economic conditions of enterprises will also lead to abnormal fluctuations in gross profit margin and profit. These accounting policies will also be affected by the market environment, thus causing different economic consequences to enterprises. The new accounting standards refine the corresponding indicators of fixed assets, which will have an impact on the depreciation expenses and profits of enterprises. The choice of different accounting policies by enterprises will also directly affect the income in the sense of taxation.

* * * Two * * * Changes in treatment methods

In the new accounting standards, the methods of income tax accounting and income measurement are adjusted, the internationally accepted balance sheet liability method is adopted in an all-round way, and the concept of showing differences is introduced to confirm income tax expenses by adapting to tax rate measurement. This method can fully confirm income tax assets by implementing temporary differences, which is conducive to improving the practicality of enterprise tax payment. With the development of social economy, there will be more temporary differences in the increase of enterprise accounting tasks. The adjustment of processing methods in the new accounting standards can effectively improve the practicality of enterprise accounting information and is also conducive to the stable development of enterprises.

Third, the development of accounting education in higher vocational colleges under the new accounting standards

The implementation of the new accounting standards has undergone great changes in content, methods and ideas, and has also changed the development of accounting education in higher vocational colleges, increased the contents of the new accounting standards, achieved convergence with international accounting standards, and innovated the original accounting concepts and contents. These changes will also improve the accounting teaching concept and teaching mode in higher vocational colleges, thus strengthening the teaching level in higher vocational colleges.

* * * The Influence of New Accounting Standards on Accounting Teaching

The implementation of the new accounting standards will put forward relevant requirements for accounting teachers in higher vocational colleges. The new accounting standards include various economic businesses of enterprises, which also makes teachers not only familiar with the original knowledge of industrial and commercial enterprises, but also familiar with other industries, and strengthen the systematic knowledge learning under the new accounting standards. Compared with the original accounting standards, higher vocational accounting teaching under the new accounting standards should recognize the differences in accounting elements confirmation, measurement and accounting subject setting, and also put forward higher requirements for higher vocational accounting teaching methods. Accounting teaching under the new accounting standards needs new thinking, so teachers should not only pay attention to professional knowledge, but also strengthen the improvement of students' comprehensive ability, improve students' innovation ability, judgment ability, decision-making ability and processing ability, and

* * * II * * * The improvement direction of accounting teaching

Under the background of new accounting standards, higher vocational colleges should improve teachers' quality, build high-level teaching teams and ensure teaching quality. Colleges and universities should arrange business training and seminars on the new accounting system and accounting practice, organize relevant experts and key teachers to give lectures, encourage teachers to practice in enterprises in a planned way, and clearly understand the implementation of the new accounting standards in enterprises and related issues. Higher vocational colleges should also improve the teaching content and curriculum design according to the changes of the new accounting standards, overcome the phenomenon of content duplication between specialized courses, and strengthen the comparison, transformation and application of the old and new accounting standards in the course explanation. For the optimization of teaching content, accounting teachers need to consult the latest information in time, and formulate teaching content through collective preparation to ensure the practicality of what students have learned. The implementation of the new accounting standards has made many changes in the accounting practice of enterprises, and also promoted the innovation of financial management such as accounting tax planning strategies, and put forward higher requirements for the personal quality of accountants. Accounting education in higher vocational colleges should also be adjusted according to the new accounting standards, and the quality of accounting teaching in higher vocational colleges should be strengthened by improving the teaching content and building a high-level teacher team.

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