Keywords: computerized accounting; Rural financial management; App application
With the rapid development of information technology, the traditional manual bookkeeping accounting model has been greatly influenced and impacted. Because there are great differences between computerized accounting and manual accounting in accounting basis and accounting methods, financial management has changed from bookkeeping to management. With the development of China's economy, rural accounting computerization has begun to take shape. However, rural financial management has always been the focus of rural stability and the difficulty that hinders rural economic development.
First, the impact of computerized accounting on rural financial management
1. Effectively eliminate the confusion of village-level financial management and improve the transparency and credibility of rural financial disclosure.
Computerized accounting is a model to solve the financial management problems in rural areas. On the whole, the problems existing in rural financial management are the backward level of rural accounting management and the chaotic situation of rural financial management. After the implementation of computerized accounting, the input, processing and output of accounting data must conform to the relevant financial management regulations and operational norms, so that the whole accounting process can be effectively monitored, and the village-level financial management problems such as irregularities, inconsistencies, wrong accounts and false accounts in manual operation can be largely eliminated. At the same time, it can control all economic behaviors of village cadres during their in-service period, such as outgoing audit, so as to supervise and control village cadres' illegal and disciplinary behaviors such as spending money and sending money indiscriminately at any time. At present, some rural financial management is chaotic, the transparency is not enough, and the open procedures and contents are not standardized, which is one of the main reasons why some farmers petition and affect social stability. In the past, manual bookkeeping methods inevitably made some mistakes. The implementation of computer management has improved the transparency of the work, and cashier accounts and accounting accounts are calculated online, which has increased the transparency of people's participation in management. For the economic business that has happened, the financial disclosure list of each village is automatically generated and published in each village after being stamped with the special seal for town audit, which is conducive to improving the efficiency of financial management, standardizing village-level financial management and maintaining rural social stability.
2. Ensure the implementation of village-level financial systems and improve the efficiency of village-level accounting.
After the implementation of computerized accounting, the computer automatically keeps accounts, transfers money and generates statements, which reduces the labor intensity of accountants and greatly improves the work efficiency. Judging from the villages and towns that have run computerized accounting, each accountant can manage the accounts of about 10 villages on average, which reduces the number of village-level accountants and the burden on farmers. In addition, using the characteristics of fast computer operation, high enjoyment and financial data transmission through the internet greatly improves the transmission speed and enjoyment of accounting information, which is conducive to the superior to grasp the rural financial situation in time and strengthen the supervision of village-level finance by the relevant departments at higher levels.
3. Effectively monitor collective assets and prevent the loss of collective assets.
The microcomputer management system has the function of automatic prompt, which can remind the items, time and amount of accounts receivable in time, prompt for timely collection, and be clear about the changes of various collective assets at a glance, so that the collective asset management system can be managed and supervised more effectively and promote the development of rural collective economy.
4. Computerized accounting and rural financial management promote each other and are interrelated.
Computerized accounting introduces computers into financial management, liberating financial managers from complicated manual bookkeeping, accounting and reimbursement, which not only shortens financial processing time, improves accounting efficiency, but also greatly improves the quality of financial management and realizes "paperless" accounting work. At the same time, the financial department is equipped with computers and network equipment suitable for computerized accounting, which objectively provides the necessary hardware for financial management. The development of computerized accounting has enabled the majority of financial personnel to establish the concept of computerized accounting and trained a group of compound financial talents who are proficient in both financial management theory and computer knowledge. Moreover, the development of accounting computerization has greatly promoted the growth of financial management software, initially formed an accounting computerization software development team in society, and cultivated some well-known software development enterprises. It provides the necessary software foundation for the development of rural financial management. Therefore, while building accounting computerization, it objectively laid a good software and hardware foundation for the development of rural financial management. Because of this, the integration of accounting computerization and rural financial management promotes and links with each other.
Second, the application status and problems of computerized accounting in rural financial management
At present, 96% of villages in China have implemented financial disclosure, of which more than 60% are standardized, and more than 300,000 villages have implemented village accounting agents. The computerization of financial management has been promoted rapidly, and 9457 townships have realized the computerization of financial management, involving 1.7 million villages, with good results. However, for the 6 million villages in China, the proportion is still very small. Rural financial management in many places is relatively backward, and it still stays in the primitive stage of traditional manual bookkeeping and abacus calculation, which is far from meeting the needs of current rural economic management. There are still some problems in the application of accounting computerization in rural financial management.
1. Thought understanding is not in place
Many rural leading cadres often think that computerized accounting is just a change of accounting tools. In fact, computers are used to replace manual bookkeeping and report making, and have no other functions. They didn't see its profound influence on accounting functions, management methods and management processes, so they blindly pursued simplicity in accounting computerization. What's more, I believe that there is no shortage of labor in the rural environment now, and there is no need to spend extra money on hardware and software. Some rural leading cadres only regard computerized accounting as a symbol of the modernization of rural financial management and a means to establish an image, but often do not understand or pay attention to the profound impact brought about by the implementation of computerized accounting, thus not really making computerized accounting play its due role in rural financial management.
2. The professional quality of rural accountants is low, and it is difficult to be competent for computerized accounting.
For a long time, China's rural accounting work has been relatively backward. Compared with urban accountants, rural accountants have low academic qualifications, old age, low professional quality, poor information and few opportunities for further training. The existing accountants generally lack proper computer knowledge and application skills, which seriously affects the smooth development of rural accounting computerization. In addition, due to the provision of computers, towns and villages handle accounts in accordance with relevant financial software, instead of manual accounts. However, due to the uneven professional quality of financial personnel, the management of accounting system is chaotic.
3. Lack of targeted financial accounting software
Due to considerable profits, commercial accounting software has developed rapidly in recent years, which has promoted the development of accounting computerization. However, there are few accounting software developed for rural accounting work, and there is no software completely suitable for rural financial work so far. Many accountants are trained by mentoring. They are often confused about some terms in the accounting industry. Taking accounting subjects as an example, in township enterprises, the assets owned by enterprises are often not common factories, machinery and equipment, but resources such as land, mountains, reservoirs and ponds. However, the current accounting software is difficult to meet the needs and is not standardized, which can not guarantee the relative stability of accounting data processing, which also limits the implementation of accounting computerization in rural areas. 4. Weak basic work and insufficient funds.
The basic work of accounting in rural areas is poor, from the registration of accounting books to the binding of accounting books and the keeping of accounting files, most of them are different from the norms, and accountants still have different understanding of the requirements of the new accounting system, which forms a great obstacle to the implementation of accounting computerization. At the same time, the implementation of computerization needs to equip computer hardware, purchase software and related auxiliary equipment (such as uninterruptible power supply system), train operators, consumables, etc., all of which require capital investment, ranging from 10 thousand yuan to more than 100 thousand yuan, which is not a small sum for township enterprises and is often unbearable at the moment.
Thirdly, suggestions on promoting the application of accounting computerization in rural financial management.
1. The government should give correct guidance, strengthen publicity and raise awareness of computerized accounting.
The correct guidance of the government is the direct driving force to promote the development of rural accounting computerization. Rural work leaders should consciously fully understand the importance of accounting computerization and vigorously support the implementation and operation of accounting computerization. Management departments at all levels can make full use of newspapers, television and other news media to strengthen the publicity of the significance of rural accounting computerization, focusing on the important role of accounting computerization in standardizing accounting, improving the professional quality of accounting personnel, improving the quality of financial disclosure and providing accurate and timely accounting information. Make management departments at all levels realize the far-reaching influence of computerization on rural management, give support in terms of funds and staffing, make relevant departments enhance their sense of responsibility, make software and hardware manufacturers realize unlimited business opportunities and take the initiative to join, make users understand its significance and enthusiastically participate in this work, thus creating a good environment for accelerating the development of accounting computerization in village organizations.
2. Strengthen the computerized accounting training for rural accountants.
Computerized accounting requires "compound" talents who know both accounting knowledge and computer knowledge and application skills. This "compound" talent is a necessary condition for the implementation of accounting computerization. As far as rural areas are concerned, there are still relatively few people who fully meet the above conditions. Therefore, it is imperative to strengthen training and comprehensively improve the quality of personnel. Management departments at all levels should strengthen research, proceed from reality, carry out various forms of training, including off-job training and on-the-job training, and at the same time strengthen the theoretical depth and breadth of training content, so that trainees can have a more comprehensive and in-depth understanding of accounting computerization; In addition, we should also use multimedia technology to carry out various types of operation training for accounting personnel, improve the level of computer application and reduce the failure rate of accounting computerization system; Finally, according to the actual situation, carry out continuous training at different levels.
3. Develop rural accounting software.
Whether the accounting software is suitable or not largely determines whether the application of accounting computerization in rural financial management can be carried out smoothly. The accounting business in rural areas is relatively simple. Generally, wage accounting is not needed, and the number and types of fixed assets are greatly reduced. However, contracted businesses such as land, mountains and fish ponds are widespread in rural areas, and rural accountants rarely use accounting terms. The interface of common accounting software may confuse them. Therefore, it is suggested to develop some illustrated, intuitive and simple accounting software for them to use, and strengthen the input control function of accounting software to prevent unqualified data from entering the computer accounting system. In addition, in the implementation of computerized accounting software in rural areas, it is best to try it out in villages and towns with better conditions for a period of time, and then popularize it, so as to promote it from point to area. At the same time, it is necessary to establish a close cooperative relationship with software manufacturers, so that in the course of operation, when there are problems with equipment or software, or when the unit puts forward new requirements for software, it can get guidance and technical support from relevant personnel.
4. Increase government support and provide financial support.
The implementation of computerized accounting in rural areas is inseparable from the necessary software and hardware equipment. Governments at all levels should increase capital investment in agricultural economic stations as much as possible, help buy computerized accounting equipment and financial software, and train personnel. When promoting rural accounting computerization, we should proceed from reality, attach importance to the practicality of rural accounting computerization, reduce technicality and give full play to the role of computers in accounting work.
References:
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