Computerized accounting is a major change in the field of accounting practice, which plays an important role in promoting the overall improvement of enterprise management level. The following is what I arranged for you for your reference.

Fan: Research on the implementation of accounting computerization system for small and medium-sized enterprises

Since the reform and opening up, the domestic economic market has developed rapidly, and the market has gradually opened up, and many small and medium-sized enterprises have emerged. However, in the development process of small and medium-sized enterprises, the lack of financial management has gradually emerged, and some small and medium-sized enterprises have closed down due to financial problems. Therefore, it is necessary for small and medium-sized enterprises to develop financial accounting. With the development of information technology, computerized accounting optimizes traditional accounting, which is the product of the information age and greatly improves the efficiency and quality of traditional accounting work. Whether small and medium-sized enterprises can effectively use accounting computerization to improve their financial problems will directly affect the development of enterprises.

Keywords: small and medium-sized enterprises; Computerized accounting; question

When implementing accounting computerization in small and medium-sized enterprises, it is necessary to give consideration to practicality, professionalism and comprehensiveness, in which practicality is in line with the actual development of small and medium-sized enterprises, while comprehensiveness is to fully consider the market environment and internal environment of enterprises, while modern small and medium-sized enterprises do not fully have these principles in the application of accounting computerization. This paper comprehensively expounds the development of accounting computerization and the advantages of using accounting computerization in small and medium-sized enterprises. By analyzing the present situation of small and medium-sized enterprises, this paper analyzes the shortcomings of accounting computerization in enterprise application and puts forward some optimization suggestions.

1 Overview of computerized accounting

1 the concept of computerized accounting system

Computerized accounting is an optimized financial management model. Traditional financial management adopts manual processing, including data collection, data processing, accounting and recording, while modern computerization takes computers as the main processing body. At the same time, combining modern information technology and electronic technology, it is more modern than traditional financial management to automatically process the financial information that needs to be processed inside the enterprise through the network [1].

2 the development of accounting computerization

The development process of accounting computerization can be divided into four stages: 1 the proposal of accounting computerization, which is the theoretical formation period of accounting computerization, mainly the theoretical research of computerization, and the main research direction is whether it is suitable for the financial management of enterprises. 2 carrier design cycle. Because the computerization of accounting involves the realization of network, and the premise of realizing computerization of accounting is software, this issue is mostly about the development and research of software, and the research experiment is also carried out from the perspective of enterprise use. 3 software development stage. In this period, the computerized accounting software has been put into use in some enterprises. What we should do in this period is mainly to optimize and re-develop the software according to the specific application situation. 4 application period. At this stage, the use of computerized accounting has stabilized, and more importantly, it is promoted and publicized for the market.

3 advantages of accounting computerization in small and medium-sized enterprises

First of all, from the comparison between accounting computerization and traditional financial management, modern computerization can realize computer operation, hand over complex financial processing to computers, and reduce the use of human resources to a certain extent, while small and medium-sized enterprises are small in scale, and reducing manpower is one of the ways to reduce costs. Secondly, financial management by computer can make the financial data of sideline enterprises very clear and easy to extract, and operators can audit at any time to reduce the error rate [2]. Thirdly, the problems found by operators in the process of financial data audit can be directly modified by computers, while the traditional financial management is manual and the modification is relatively repetitive, so accounting computerization also improves the efficiency of financial management of small and medium-sized enterprises.

2 problems in accounting computerization of small and medium-sized enterprises

1 lacks reasonable development direction.

Small and medium-sized enterprises are small in scale, so capital investment needs to be cautious. When using computerized accounting, the main consideration is practicality, and the requirements for computerized accounting are high practicality and high efficiency. Computerized system is a relatively large system, including data collection, data processing, financial analysis, financial cashier, market analysis and prospect planning. In the use of computerized accounting, it is necessary to formulate a reasonable development direction in combination with the actual development of enterprises. However, as far as the current market situation is concerned, most small and medium-sized enterprises have not grasped the reasonable direction and found the key points of accounting computerization application, which has caused a lot of unnecessary waste.

2 the overall quality of accounting workers is insufficient

Accountants are the direct executors of accounting work, and their professional quality will directly affect the quality of accounting computerization. Some enterprises finally give up after implementing computerization for various reasons. The root cause mainly depends on two directions: over-normalization and lack of professionals. The advantages of applying accounting computerization to enterprises can not be reflected in a short time, and a lot of financial and human support is needed in this process. The leaders of some enterprises neglect management because they have not achieved results in the short term, which will lead to excessive accounting computerization in the long run. At the same time, the realization of computerized accounting requires extremely high professional quality of staff, such as the lack of professional skills of executives, which will not only have a positive impact, but will also produce more problems. There are few internal accounting professionals in small and medium-sized enterprises, and there are no professionals who carry out accounting computerization [3]. Some small and medium-sized enterprises have one-sidedness or errors in the submission of financial data, while most small and medium-sized enterprises have no data audit department, which leads to the emergence of accounting errors in financial data and affects the long-term development of accounting computerization.

3 lack of attention to all-round development

Combined with the characteristics of the modern information age, enterprises must improve in an all-round way to meet the economic market, and comprehensive strength is the standard to determine the competitiveness of enterprises. The market prospect of some small and medium-sized enterprises is not high, and the person in charge simply develops the scale of accounting computerization, which will waste enterprise resources and seriously restrict the development of enterprises. At the same time, there are also some enterprises with great market potential, but the person in charge focuses on the development of enterprise technology and management level, ignoring the information construction. When the market changes, enterprises can't understand it in time, which is easy to waste development opportunities. The development of accounting computerization needs to be coordinated with the comprehensive strength of enterprises and fully combined with the actual situation of enterprises, so as to give full play to the role of accounting computerization.

3 optimization measures of accounting computerization for small and medium-sized enterprises

1 defines the development direction.

The disadvantage of small and medium-sized enterprises in the economic market is their small scale, lack of control over market trends, and their advantage is their flexibility. What the person in charge of the enterprise needs to do is to fully realize the importance of flexibility and formulate the development plan of accounting computerization in combination with the actual development needs of the enterprise. Financial managers can obtain market information through computerization, analyze market prospects, and then predict the development direction and risks of enterprises, helping enterprises to correct their development direction. Enterprises need to pay attention to the key points of computerization in the process of implementing computerization. Different enterprises have different development environments, and computerization also needs different emphases. Only in this way can we make effective use of the advantages brought by computerized accounting.

2. Strengthen the cultivation of professional talents

The key factor to promote computerization lies in the attention of enterprises. Only by correctly recognizing the advantages of computerization can enterprises ensure the effective implementation of computerization. Deepening the attention of enterprises is the first step to promote the development of accounting computerization, and what enterprises need to do next is to improve the professional skills of executives. First, in the process of enterprise selection, we should pay attention to the comprehensive quality of the selected talents in order to facilitate the later development of computerization. Second, it is necessary to properly train talents, send computerized executives to advanced units for further study, and improve their professional quality. Third, enterprise management should regularly assess financial personnel to ensure that accounting computerization can be effectively carried out [4].

3. Promote the all-round development of accounting computerization in small and medium-sized enterprises.

Informatization is the inevitable direction of enterprise development, and accounting computerization is an integral part of enterprise informatization development. Therefore, enterprises need to pay attention to information management while implementing informatization. The biggest feature of informatization is its advanced nature. The development of enterprise informatization needs to maintain the coordinated development of enterprise management level, technology level and production level. Computerized development programs need to meet the development speed of enterprises and avoid inconsistent development. The development of accounting computerization also needs to be fully considered in combination with the actual development of enterprises to ensure the all-round development of enterprises [5].

4 conclusion

Combined with the above, we can know that computerized accounting plays a positive role in the development of enterprises and can also be fully exerted in small and medium-sized enterprises. What small and medium-sized enterprises need to pay attention to is that the process of developing computerization needs to fully cooperate with the development reality of enterprises, and can not simply develop professional technology and despise the development of information technology. At the same time, we can't simply expand the suite of computerized programs and despise the improvement of enterprise management level. In a word, the development of informatization requires the improvement of comprehensive strength of enterprises.

References:

[1] Zhang Bilin. Study on the common problems and countermeasures of implementing accounting computerization in small and medium-sized enterprises in China [J]. Journal of Jiamusi Institute of Education, 20 12, 28:396-397.

[2] Zhang Bin, Lin Huineng. Research on the implementation of computerized accounting system in small and medium-sized enterprises [J]. bulletin of science and technology, 2013,45:198-201.

[3] Zhi Huiping. Research on the problems and countermeasures of implementing accounting computerization in small and medium-sized enterprises [J]. Journal of Shanxi Economic Management Cadre College, 2014,62: 46-48.

[4] Duan Qinghua. Analysis of several problems in the implementation of accounting computerization in small and medium-sized enterprises [J]. Modern Economic Information, 20 10/0,715:108.

[5] Meng. Application of computerized accounting system in small and medium-sized enterprises [J]. Chinese and foreign entrepreneurs, 2016,93: 73-74.

Fan: Analysis of Accounting Computerization in Small and Medium-sized Enterprises

Computerized accounting is the abbreviation of modern electronic information technology based on electronic computer applied to accounting. It is a process that electronic computer replaces manual bookkeeping, accounting and reimbursement, and partially replaces human brain to complete the analysis, prediction and decision-making of accounting information. China's accounting computerization has made gratifying achievements from simple to complex, from slow development to rapid popularization, but there are also many problems. Taking small and medium-sized enterprises in China as the research object, this paper points out the main problems existing in their accounting computerization, analyzes the reasons, and puts forward some improvement measures to promote the development of accounting computerization in small and medium-sized enterprises.

Keywords: computerized accounting; Problems; Countermeasures

First, the problems of accounting computerization in SMEs

1. Leaders pay insufficient attention. The most important factor that affects whether an enterprise implements computerized accounting is the attention of leaders. If a leader thinks it is necessary, then the computerization of this enterprise is often implemented smoothly and the effect is ideal. However, the leaders of most small and medium-sized enterprises do not attach importance to the work of accounting computerization, and think that manual bookkeeping can meet the daily management needs of enterprises, but the implementation of accounting computerization will waste enterprise resources, without considering the help of accounting computerization to the long-term development of enterprises.

2. Insufficient preparation in the early stage of computerization. First of all, the lack of funds is a very important factor that hinders the development of enterprise accounting computerization. Many small and medium-sized enterprises are still purely traditional manual accounting due to financial problems. Secondly, there is a lack of adjustment of manual mode and accounting information system. The main disadvantage of manual mode is that information cannot be processed and fed back in time, and the processing flow is repeated. Some enterprises have not analyzed these defects, and can't merge and adjust simple and repeated business processes and re-optimize business processes according to the characteristics of computer management. At the same time, although the current software has considered the various situations of users in actual use as much as possible, the management requirements and execution mode of each enterprise are different, which requires enterprises to make some personalized adjustments to the accounting information system when adopting software, but many enterprises have not done so.

3. The computerized management of enterprises is chaotic. In order to ensure the normal implementation of accounting computerization, we must establish corresponding management systems. However, some enterprises did not strictly limit the authority of the operators, set up special maintenance personnel for maintaining the computerized system, set the computerized post to the original manual mode, and did not establish a special computerized computer room and corresponding operating system, resulting in confusion in computerized management.

4. There is a shortage of comprehensive accounting talents. Due to the limited strength and funds of small and medium-sized enterprises, it is often difficult to recruit high-quality accountants with good accounting literacy and skilled computer operation. It is a common phenomenon that accountants' comprehensive skills are low and they can't make effective use of accounting computerization resources, which is an obstacle that can't be ignored in the effective development of enterprise computerization.

5. The application of financial software is not perfect. The purpose of applying computerized accounting is not only to reduce the labor intensity of accountants, but also to spare more time and energy for fund management and analysis. However, most enterprises that carry out computerized accounting mainly use financial software instead of manual bookkeeping. A large number of financial management and financial analysis are still done by hand, and the phenomenon of paying attention to the reimbursement function while ignoring the management function is serious, and the role of accounting computerization in strengthening financial management has not been fully exerted.

6. The security and interest of accounting data are poor. When purchasing financial software, enterprises often only consider the needs of a single financial department, but not from the perspective of information management of the whole unit. As a result, the microcomputer used by the financial department for computerized accounting failed to connect with other departments within the unit, and other departments could not effectively enjoy the information of the financial department. In addition, there are many hidden dangers in accounting information system. Mainly: first, hardware risks. Hardware equipment is the infrastructure of computerized accounting system, and the failure of hardware will inevitably hinder the normal accounting work. Second, software risk. Software risks mainly include nonstandard installation, lack of maintenance and upgrade, software vulnerabilities, viruses and poor compatibility. Due to the limitation of enterprise funds, the maintenance and upgrade of software are often not paid enough attention, and the abuse of transmission media during operation will increase the risk of virus infection. Third, the risk of accountants. The risks of accountants are as follows: the information is destroyed due to the misoperation of accountants; Accounting personnel lack sense of responsibility and do not operate strictly according to requirements; Accountants lack professional ethics, deliberately disclose passwords, steal and tamper with accounting information.

Second, Hengyang SMEs accounting computerization problems and countermeasures

1. Enhance enterprises' understanding of the advantages of computerized accounting. It is very important for the smooth implementation of enterprise accounting computerization that enterprise leaders accept accounting computerization from the heart. In order to accomplish this task, the financial department, the competent department of enterprises and the IT industry must strengthen publicity and inculcate the significance of accounting computerization in various ways, so that leaders can realize the important role of implementing accounting computerization in improving the management level of enterprises and enhancing economic benefits, and at the same time let them know the process and requirements, so as to facilitate the leadership of accounting computerization.

2. Make preliminary arrangements according to actual needs. First, plan the limited funds of the enterprise. Due to the limited funds of small and medium-sized enterprises, it is impossible to invest in computerization in all aspects, so it is necessary to remove the flashy additional arrangements and concentrate the limited funds on important parts. In addition, the daily business of small and medium-sized enterprises is not as extensive and complicated as that of large enterprises, and the degree of specialization is high. Therefore, when choosing financial software, it is not necessary to be large and comprehensive. Such software is often expensive, you just need to choose the best one according to the actual needs of the enterprise. Second, adjust the business process and accounting information system of enterprises. When an enterprise carries out process reengineering, it must understand the characteristics of the current process and think about how to combine it with enterprise informatization to improve the management efficiency of the enterprise. If enterprises do not pay attention to this work, it will lead the financial department to spend more time and energy to modify computerized system software, which will not only cost more investment, but also affect future maintenance and upgrading.

3. Improve the support system of accounting computerization. The first is to establish a post responsibility management system. Enterprises should divide the personnel of computerized accounting system, clarify the responsibilities of each post, and separate incompatible posts to reduce the occurrence of computer fraud. Second, establish computer software and hardware and data management system. Deal with the environment where the computer is located, and set up necessary fire-proof, waterproof, dustproof and anti-theft facilities; Do a good job of daily backup of data; Antivirus the computer regularly; The computer equipment of the accounting department must be dedicated to the special plane; Improve the management measures for troubleshooting; Software upgrades and hardware replacement must have approval and supervision procedures. Third, establish a computer operation management system. Set user rights, each authorized user should set his own password and change it regularly or irregularly; The execution log is combined with computer registration; Strengthen the audit of accounting vouchers before and after input. Fourthly, establish computerized accounting file management system. First of all, there should be competent file managers, standardized procedures for borrowing and returning materials, perfect marking and indexing methods, and reliable file storage equipment. Secondly, we should back up files regularly; In addition, it is necessary to formulate emergency and recovery measures after the destruction of archives.

4. Cultivate compound talents of accounting computerization. Accounting personnel are the key to the smooth implementation of accounting computerization. For the cultivation of talents, we should adopt various, multi-form and multi-channel ways to cultivate talents needed at all levels. Schools should grasp the demand of talent market and cultivate compound talents who know both computer knowledge and accounting and enterprise management. Enterprises should also carry out computerized training for on-the-job accountants, and conduct targeted training according to the actual situation of employees.

5. Rational use of computerized management functions. Many people understand accounting computerization as financial accounting computerization, which should actually be an organic combination of financial accounting computerization and management accounting computerization. Management accounting can not only make full use of the information provided by financial accounting, but also obtain relevant information from the basic information provided by financial accounting and process it to provide various useful information for management. Therefore, accountants should attach importance to the use of management functions and let their functions play out.

Third, the conclusion

At present, the development of accounting computerization in small and medium-sized enterprises is not optimistic, and many factors hinder the development of accounting computerization in small and medium-sized enterprises. At the same time, in the small and medium-sized enterprises that have developed computerized systems, their implementation is not satisfactory. The development of accounting computerization in small and medium-sized enterprises should make great efforts from the aspects of concept adjustment, early preparation, personnel training and management policies according to their own conditions, and truly apply accounting computerization to the operation and management of enterprises to promote their development.

References:

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[2] Qian Fang. Problems and countermeasures in the application of computerized accounting in small and medium-sized enterprises [J]. Modern Economic Information, 20 1 103.

[3] Liu Min. Research on the implementation of computerized accounting system in small enterprises [D]. Liaoning University, 20 1 1.