Coal enterprises; Computerized accounting; censorship
Since its birth, accounting has greatly promoted the development of social economy. In recent years, several major social and economic changes have taken place in China. In order to adapt to this change, accounting has also made corresponding adjustments and changes, and introduced computer technology into the use of accounting. We call this calculation computerized accounting.
First, the application status of computerized accounting platform in coal enterprises
Coal occupies an absolute dominant position in China's current energy structure. With the development of China's socialist economy and the continuous progress of science and technology in recent years, the market competition is becoming increasingly fierce. In order to survive and develop in the fierce market competition, coal enterprises must carry out internal adjustment and reform, and the accounting department is the key object of reform. Only by improving the work efficiency and accuracy can the accounting department provide a strong guarantee for the further development of coal enterprises. Relevant coal enterprises are also aware of this problem, and establish an accounting computerization platform in the accounting department of the enterprise, which has changed the manual operation of the accounting department in the past and carried out scientific management. This not only improves the accuracy of the calculation results of the accounting department, but also greatly improves the working efficiency of the accounting department. However, while seeing its achievements, we should also be aware of the defects and deficiencies still existing in the application of computerized accounting, which are mainly reflected in the following three points: (1) One of the main problems existing in the application of computerized accounting in coal enterprises is that the division of powers of computerized accounting is not clear enough, and the relationship among system administrators, data administrators and network administrators is not clear enough, and each working department is not clear about its specific responsibilities and corresponding rights and obligations. (2) As mentioned above, the division of authority between computerized accounting departments is not clear enough, which leads to the confusion of accounting work in various departments. System administrators, in particular, put most of the important work such as financial management and personnel file management within their own scope of work, and their scope of work and authority are very wide, and in some cases even exceed the computerized accounting supervisor. This phenomenon is extremely abnormal and needs to be adjusted and changed to prevent disputes between departments and affect the internal unity of coal enterprises and the normal operation of enterprises. (3) There are serious defects and deficiencies in the internal control of the computerized accounting platform in coal enterprises: many coal enterprises failed to update and improve the computerized accounting platform in time, resulting in a series of problems in their internal control system. After the establishment of computerized platform, many employees rely too much on its data processing platform. When the staff and the coal company are developing the data related to the project, any slight mistake will lead to the error of the final calculation result and bring irreparable huge economic losses to the coal company. At the same time, the computerized accounting platform mainly relies on electronic computer technology, which is convenient and fast. However, due to the networking of information, there will inevitably be viruses in computers, which are in danger of being hacked, resulting in the loss of important data and information in coal enterprises, and ultimately affecting the economic benefits of enterprises. From this, we can't see another serious drawback of computerized application platform, that is, low security.
Second, the improvement scheme of accounting computerization platform for coal enterprises
1. Establish and improve the responsibility system. In the application of (1) computerized accounting platform, there is a serious problem, that is, the division of authority between departments is not clear enough, which leads to the phenomenon of shirking responsibility between departments, especially the authority and scope of work of system administrators are particularly large, even exceeding the authority of accounting supervisor to a certain extent. In view of this situation, the first thing to do is to clarify the responsibilities and authorities between various departments of the information platform. According to the actual situation of coal enterprises, formulate corresponding rules and regulations, so that every department of computerized platform can clearly understand their rights and obligations. So that the relevant person in charge can be found when the accident occurs, instead of shirking between departments, which affects the work efficiency and image of the accounting department. (2) Coal enterprises should organize relevant accounting department personnel for technical training. Computerized platform mainly relies on electronic computer technology. Compared with the previous accounting methods, computerized accounting is more difficult, which requires the relevant staff to have a higher level of computer technology. Training courses should focus on the process of computer use, maintenance and operation, and try our best to reduce or even avoid the huge economic losses caused by staff mistakes to coal enterprises. (3) When using the computerized accounting platform, it should be carried out in strict accordance with the relevant regulations, and there should be no mistakes, especially the data information input related to coal enterprises. The person in charge of the accounting department should carefully check and coordinate the relationship between the system administrator and the data administrator to prevent power confusion, which will affect the working efficiency of the accounting department and bring huge economic losses to the coal enterprises. (4) If password management is strictly implemented on the computerized accounting platform, the corresponding password shall be set on the electronic computer system, and the staff shall enter the relevant security password when using it for work before entering the working system. The password should be updated in time, which can ensure the safe operation of the computerized accounting platform, prevent the leakage of important data information of coal enterprises and ensure the interests of enterprises to the maximum extent. (5) resolutely promote the double-entry bookkeeping form, and carry out strict inspection in the process of data entry. Improve the work log of the recorder, and record the names, time and number of people entering in detail. Other irrelevant personnel are not allowed to copy data, etc. So as to ensure the safety and accuracy of data in the computerized accounting management platform by perfecting the system and strengthening personnel management.
2. Establish and improve the supervision mechanism of accounting computer platform. (1) In order to comprehensively improve the working efficiency of the computerized accounting platform, it is necessary to establish and improve the internal and external supervision mechanism. According to the specific situation of coal enterprises, the supervision mechanism is established, which mainly comes from two aspects: first, the internal supervision of accounting computerization platform, training special supervisors, checking the data information related to coal enterprises entered by accountants in time to prevent mistakes from causing great losses to the company; On the other hand, in coal enterprises, supervision mainly comes from departments other than accounting. Within an enterprise, there is a close relationship between various departments, and other departments can test the accuracy of the accounting computerization platform in the specific practice process. (2) Do a good job in reviewing the computerized accounting platform, highlight the leading position of the accounting supervisor, establish a perfect review system, and conduct strict review on it regularly according to the specific provisions and procedures of relevant systems. The contents of the review mainly include the use and expenditure of funds of coal enterprises and the accounts of transactions with other enterprises. Once problems are found in the review process, the relevant staff should be given a reasonable explanation and their legal responsibilities should be investigated. This practice can reduce the phenomenon of favoritism and malpractice to some extent. (3) Establish an external inspection system, and regularly hire experts to evaluate the management of enterprise information platform within the coal mine. And promote experts to develop audit software and establish a network security management system. Do a good job in the inspection and management of platform construction such as firewall, encrypted exchange and transmission of economic data, employee login system authentication platform, platform operation log management, and platform automatic error correction system.
3. Strive to realize the diversification of accounting computerization platform functions. At present, the application of computerized accounting platform in coal enterprises still stays at the functional level such as accounting. According to the development of coal enterprises, based on the powerful accounting function of the computerized accounting platform, the platform is expanded, so that the computerized accounting platform can participate in the work of personnel deployment, material management, production process optimization and sales channel expansion in coal mines. Establish corresponding database resources according to different work requirements, and improve the computerized platform for mining accounting. Incorporate the most basic asset accounting of the platform into the subsystem of the platform. Computerized accounting platform provides a more systematic and perfect strategic decision for the management and accounting of coal mining enterprises, thus providing power for the healthy development of coal mining enterprises.
To sum up, with the development of economy and the progress of science and technology, the accounting industry has also introduced new ideas and new technologies in its work and practice, especially the introduction of computer technology, which has made accounting computerized and greatly improved the working efficiency of the accounting department. Based on the actual situation, this paper analyzes the establishment and use of computerized accounting platform in coal enterprises, which mainly has three defects and deficiencies: the division of authority between departments is not clear enough. In view of the specific problems, the author puts forward some solutions, which can be selectively adopted by major coal enterprises according to their own actual conditions.
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