Abstract: In recent years, with the rapid development of science and technology, China has entered the era of digital network, and the domestic accounting industry has also entered the era of computerization. Because computerization needs to process accounting data based on network information technology, it will inevitably impact traditional accounting functions. By analyzing the characteristics of traditional accounting functions and computerization, this paper studies the influence of computerization on traditional accounting functions.
Keywords: computerized accounting; Traditional accounting; Accounting function
1 Introduction
Computerization of accounting is a comprehensive subject integrating computer science, information management science and accounting. With the development of information technology, the application of computerized accounting has been realized. Accounting computerization will have a far-reaching impact on the traditional enterprise management model and trigger a technological revolution in the accounting field.
2 characteristics of computerized accounting
First, the accounting procedures are unified. After the emergence of computerization, traditional accounting procedures are no longer selected. For example, the computerized bookkeeping method is very accurate, while the traditional bookkeeping method needs manual processing to handle bills in a simplified way. Second, the personnel structure is diversified. Computerized accounting is mainly operated by electronic computers, which requires accountants not only to have accounting professional knowledge, but also to have basic computer operation ability. Traditional accounting only needs to master the relevant information of accounting. Third, internal control procedures. Internal control plays an important role in enterprises. In the computerized accounting information system, the traditional manual data such as account books, vouchers and statements are all completed by computers, and the operators only have the right to consult. You can set up the accounting and checking of bills on the computer.
3 the impact of computerized accounting on traditional accounting functions
3. 1 Impact of accounting principles
Now is the information age, accounting computerization is widely used and accounting information comes from a wide range, but it will have an impact on traditional accounting principles. First, the first principle of traditional accounting is the actual cost, that is, the enterprise should take the price of each asset as the price of the assets acquired at that time. Although the price will change, accounting standards are not allowed to adjust. The principle of actual cost is not only the primary principle of traditional accounting, but also the basis of other accounting principles, which is conducive to maintaining the authenticity and effectiveness of accounting information. However, with the development of the information age, accounting will face many problems, such as the sharp increase of intangible assets. Because the price of intangible assets is very unstable in the market, the traditional actual cost can not continue to record information. Two, one of the important principles of traditional accounting is the accrual principle, that is, the time when accounting rights and responsibilities change, and then accounting for the profits and losses of enterprises. However, this information does not reflect the information of cash flow. With the development of e-commerce, accrual basis can no longer meet the needs of enterprises.
3.2 Impact on data processing
First of all, computerized accounting no longer uses the traditional method of collecting information, and does not need original vouchers, audit accounting vouchers and other vouchers, and employees do not need to record information manually. Instead, you can directly input information through voice or keyboard, and automatically form accounting vouchers. In addition, you can also collect information and input data remotely to improve work efficiency. Secondly, traditional data processing methods are no longer used in accounting computerization. You don't need to hire special personnel to process data, you don't need to worry about problems such as errors caused by too many people and information, and you don't need to check the reports regularly. Computerized accounting can handle these things with computers, which can greatly improve the accuracy of data. Finally, computerized accounting will no longer use manual audit, but use computer processing, which can greatly improve the accuracy and will no longer be affected by the quality of accounting personnel.
3.3 Computerized accounting has changed the direction of accounting work.
For enterprises, accounting information processing is the core content of management, which will directly affect the financial management and normal operation of enterprises. Therefore, the establishment of a sound accounting information processing system is conducive to the long-term stable development of enterprises. However, the traditional accounting information processing only processes data and information systematically, and cannot provide decision-making information for enterprise managers and decision makers. Computerized accounting adds the function of accounting by computer, which can not only calculate accounting data, but also provide powerful information for enterprise decision makers.
3.4 Impact on internal control
On the surface, the emergence of computerized accounting is a reform of traditional accounting, mainly changing the way of data processing. But in essence, computerized accounting can control the development of enterprises. The traditional accounting work mainly records the financial data of accounting enterprises, and never involves the internal control of enterprises. Computerized accounting can provide useful information for enterprise accounting and internal control, for example, computerized accounting can provide relevant information that is beneficial to enterprise decision-making.
4 the development prospect of accounting computerization
4. 1 Accounting software is developing towards management.
Accounting information management system occupies the core position in enterprise management system, and the management activities of enterprise organizations generally refer to some data or information of accounting information system. Therefore, the accounting software in computerized accounting will develop towards management. Accounting information system can't control all the information of enterprises independently. The main function of accounting information system is to record accounting data, which is the carrier of accounting information management. It can produce and integrate a large amount of market information and build a huge financial information platform. However, the development direction of accounting information system is enterprise management information system, which can only adapt to the development needs of enterprises if it is constantly changing.
4.2 timeliness of accounting information reporting
With the development of information technology, computerized accounting information system uses advanced science and technology to transmit and process information, and chooses appropriate ways to provide users with timely and accurate information, so that managers and decision makers of enterprises can know the operating conditions of enterprises at the first time and make more accurate decisions. At the same time, with the development of science and technology, accounting computerization system will enter the management system of enterprises, making accounting computerization develop to a higher level of management.
4.3 Accounting software to intelligent development
Accounting software operation tends to be intelligent. First of all, with the development of computer software, the input of accounting vouchers tends to be intelligent. For example, when the user inputs the purchase information into the computer, the accounting software will automatically calculate other related amounts, such as taxes, so that the accountants can see at a glance. Secondly, decision support is intelligent, that is, accounting software will create new computer language expressions based on human experience and theoretical knowledge, reduce workload and provide more accurate information for enterprise operators and managers.
5 conclusion
To sum up, computerized accounting has had a great impact on traditional accounting functions, but it has also promoted the standardization of accounting work and further improved the economic benefits of enterprises. Therefore, by analyzing the influence of accounting computerization on traditional accounting functions, it is not difficult to find that information technology has promoted the development process of accounting computerization and is conducive to the transformation of enterprise accounting functions into management and intelligence.
refer to
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