China's accounting computerization has been rapidly popularized and improved in the development process of more than 30 years, and a large number of units have replaced manual accounting with financial management software. It has changed the accounting function and improved the efficiency and quality of accounting work. At the same time, accounting computerization is changing from an ordinary accounting system to an accounting computerization management information system with accounting software as the core and integrating financial management, financial planning and analysis. However, in the process of development, some problems have gradually emerged. The main problems are as follows:

(A) lack of understanding of computerized accounting

Because of the late start of accounting computerization in China, the thinking concept of managers has not fully realized the significance and importance of computerization. Many units think that accounting computerization is only a change of accounting tools, and they don't look at the importance of a complete accounting information system to the enterprise management system as a whole, and don't see its profound influence on accounting functions, management methods and processes. Mainly as follows:

1. Computerized management system is out of practice. Mainly manifested as: the operating procedures are chaotic, the responsibilities are unclear, and some content unrelated to computerization is operated on the computer equipped with computerization, so that some irrelevant personnel can use the computer. Insufficient custody of computerized data files.

2. The revision of accounting system lags behind the development of computerized accounting. The current financial accounting system is mainly based on manual accounting. After the application of computerized accounting, accounting methods, accounting procedures, accounting institutions, internal control methods, storage media and methods of accounting files have all changed. Therefore, the financial accounting system must be revised according to the characteristics of computerized accounting. Enterprises only strengthen the use of software, ignoring the construction of accounting system.

(2) Pay attention to the accounting function and ignore the management function. For a long time, accounting work has been mainly engaged in after-the-fact accounting. Because of the complexity of calculation, it is difficult to analyze and predict beforehand and control during the event. The application and development of computerized accounting can give full play to the excellent calculation function of electronic computers, free accountants from heavy accounting and reimbursement work, and concentrate on strengthening financial management. However, there is a phenomenon that basic accounting computerization attaches importance to the reimbursement function and ignores the management function. Accounting content has a strong function, but modules with management functions such as cost accounting, financial index analysis system and fund supply and demand prediction have not been adopted. It limits its management function and does not give full play to the role of accounting computerization in strengthening financial management.

(A) the knowledge structure of employees is unreasonable. On the one hand, although the knowledge and theory mastered by accountants can meet the needs of manual accounting, computerized accounting puts forward higher requirements for accountants. Accounting personnel are required to master certain accounting professional knowledge, but also to master the operation of related computers and financial software and the maintenance and maintenance knowledge of related equipment. It has become the general trend to actively cultivate accountants with compound knowledge structure. Ordinary accountants have experience in accounting business, but they lack computer expertise, so it is difficult to handle accounting business with computers.

(D) Accounting software issues

1. Poor security and confidentiality. Almost all software systems are trying to improve the accounting function and adapt to the financial system, but few people have seriously studied the confidentiality of data. Once the system is paralyzed or attacked by viruses, it is difficult to recover the original data.

2. Accounting software is not universal. Basically, a set of software is used by users of different types and sizes, which leads to many units that implement computerized accounting and still need most of the auxiliary work of accounting personnel.

3. Accounting software developers don't have enough understanding of accounting system and accounting norms in some accounting treatments.

4. Internationalization is not considered in the development of accounting software.

cause

From a practical point of view, the main problems faced by computerized accounting are:

(A) do not understand the application of computerized accounting

(1) Some leaders lack sufficient understanding of the significance of implementing computerized accounting. I don't realize that the implementation of computerized accounting is the necessity of the development of the times and the need of management modernization. (2) Because the traditional manual bookkeeping method has been accepted by people for a long time, all kinds of management are mainly manual bookkeeping at present, and it is difficult to change people's long-standing habits. (3) Some managers think that computerization is just "replacing accounts with computers", and software only needs one investment, which leads to the situation that only hardware replacement is emphasized and software upgrade is ignored. From 386, 486 to Pentium 4, the model has changed several times, but the financial software still stays in the "old" DOS version developed by FoxBASE. (4) Because some financial leaders are not familiar with computerized management, they are only used to manual bookkeeping management. In particular, there is a gap between the confidentiality and security of accounting computerization, which leads to doubts about the reliability of accounting computerization data, resulting in a chaotic situation of not daring to manage, which seriously affects the popularization and promotion of accounting computerization.

(b) Computerized basic management is very weak.

Although accounting computerization greatly reduces the workload of accountants, it also increases the responsibilities of operators and system maintenance personnel, which brings many new requirements and problems. To implement accounting computerization, it is necessary to establish a series of internal control systems to restrain it, so as to give full play to the advantages of accounting computerization. At present, many units in the accounting system have no strict management system or rules, which makes the accounting computerization unable to operate normally and healthily. In addition, the basic work is weak, and there are some problems in computerized management based on it, which leads to too long parallel time between manual and computer and increases the workload of accountants.

(C) the lack of accounting computerization professionals

Because accounting computerization involves two kinds of professional knowledge, accounting and computer, although the on-the-job accountants have been trained in computer skills, there is still a big gap with the actual requirements. Show in:

(1) Accounting knowledge is not comprehensive. Many elderly accountants are familiar with accounting business, but their knowledge of computers is limited, while young people are the opposite. It takes some time to combine computer knowledge with accounting experience. (2) Computer training materials are aging. Computer technology has developed rapidly, and in a few years, the operation speed has increased dozens of times. The software operating system has also undergone qualitative changes. However, most of the current textbooks are from a few years ago, and the knowledge introduced is outdated and impractical. Those who have passed such training have poor practical ability and just got a certificate. (3) Lack of retraining and regular assessment of accounting personnel, which is not systematic.

(D) Accounting software is flawed

The quality of accounting software is the material basis of accounting computerization, which determines the depth of accounting computerization and whether the work of "accounting evasion" can be carried out smoothly. However, there are still many problems and deficiencies in the software used in the financial system at present. (1) has poor security and confidentiality. Many softwares lack the function of recording operation logs, and there is no specific record of operators, operation time and operation content, which makes it inconvenient to investigate the responsibility of the problem. In addition, the database lacks necessary encryption measures and is easy to open and modify from the outside. In order to occupy the market, some commercial software provides users with functions such as modifying previous annual accounts. All these have hidden dangers for the authenticity and reliability of accounting data, and are prone to problems. (2) The accounting module is not connected. Data between general ledger, fixed assets, payroll and other modules cannot be smoothly transferred to each other to realize functions such as automatic transfer and related inquiry, and "seamless connection" cannot be realized, and the advanced nature of computers in data processing cannot be fully exerted.

Countermeasures

(A) to further improve the supporting laws and regulations of accounting computerization

With the popularization of accounting computerization and the increasing function of financial software, in view of the new problems in accounting computerization, the existing relevant laws and regulations are further supplemented and improved, so that accounting computerization is further bound by standardized laws and regulations and the accounting computerization work is on the road of standardization. Refine the evaluation rules of commercial software and put an end to the illegal functions of software.

(2) Establish and improve a set of rules and regulations under the computerized mode to form a good internal control environment.

The establishment of these internal control systems should follow the following principles:

(1) The principle that incompatible permissions must be separated. In other words, the authority of computerization is strictly controlled, and operators other than system operators only enjoy the operation authority.

(2) The principle of mutual restraint. Strengthen the control of data input, processing and output of computerized system. Define the responsibilities of administrators, operators and maintenance personnel.

(3) The principle of security and confidentiality. Security is mainly the security inspection, guarantee and control of software, hardware and documents. Security is mainly about controlling access rights and setting multi-level security measures.

(4) the principle of internal prevention. It is mainly aimed at the personal monopoly phenomenon that individuals are prone to and the supervision and control of system managers. These are all problems that must be considered when formulating the rules and regulations of accounting computerization.

(C) increase the training of "compound" accounting computerization talents.

In particular, the training of computerized management personnel should be carried out regularly, combined with experience exchange, so that the training can achieve practical results. It is difficult to improve the level of accounting computerization only by popularizing and accelerating personnel training. While recruiting new graduates of computerized accounting in colleges and universities, we should also select accounting professionals with certain computer knowledge to study computer science in colleges and universities. In this way, the combination of old and new, high school and low school will form a talent team of accounting computerization, which will certainly promote the further improvement of accounting computerization.

Fourth, improve and perfect the function of accounting software to form the core part of enterprise management. Although the current accounting software has begun to transition from accounting to management, generally speaking, the modules can no longer meet the needs of management, so it must be incorporated into the management information system, improve the functions of accounting software, and add modules with management functions. Establish a universal and unified financial software agreement and combine it with market segmentation. This protocol can specify the same data interface or a public * * * conversion interface, so that different data can be converted to each other, and can be distinguished and accepted, so that data under different software systems can be used directly without further processing, so that different systems can enjoy data * * *.