Judging from the development process of productive forces, human society has experienced primitive society, agricultural society and industrial society in the long history of thousands of years and is entering the information society. Facing the arrival of the information society, all countries, industries and different practitioners are thinking about the same question: what the information society has brought us and how we will deal with it. Accountants are saying: accounting informatization is the inevitable trend of accounting development.
First, the value of accounting information system lies in providing information related to decision-making.
Accounting information system is an organic whole composed of accountants, data processing tools and data processing rules. The historical origin of accounting information system is still enduring, and it shows the trend that the more the economy develops, the more important accounting is. The fundamental reason is that it can process and use accounting information to control economic activities and meet the needs of economic management. Providing accounting information is the starting point and end point of accounting information system. In this respect, there is no difference between traditional accounting information system, computerized accounting information system or accounting information system. This is determined by the characteristics of accounting information system and its position in social and economic life.
On the one hand, economy and its development level are the boosters of accounting information system. Economy is the cause and accounting information system is the result. Different economic forms and levels of economic development have different requirements for accounting information systems. The balance formula of "assets = liabilities+owners' equity" is the adaptation of accounting information system to the economic development level of feudal primitive capital accumulation, the calculation of cost and profit and loss is the adaptation of accounting information system to industrial economy and society, and accounting informatization is the adaptation of accounting information system to global economic integration.
On the other hand, the accounting information system has also played a great role in promoting its social and economic development. Billing promotes the distribution of surplus commodities in primitive society, "assets = liabilities+owners' equity" promotes the development of lending relationship in human society, the calculation of cost and profit and loss promotes the progress of modern industry, and accounting informatization promotes economic globalization. In the above two aspects, this paper pays more attention to the latter. Because only in this way can we discuss the value of accounting information system.
Our research on accounting information system is only a process or means, and the real purpose is the product of this system-accounting information. This is because the value of accounting information system is reflected by providing accounting information. Accounting information has dual attributes of use value and value. The use value of accounting information means that it can be used by decision makers and can reduce the uncertainty in the decision-making process. The value of accounting information refers to the degree of uncertainty that decision makers can reduce when making decisions with accounting information. The more orderly accounting information is, the smaller the uncertainty of economic decision-making is, and the greater the value of accounting information is. The use value and value of accounting information are interdependent and mutually restrictive. If accounting information has use value, it must have its value. The greater the use value, the greater the value. Or vice versa, Dallas goes to the auditorium. Moreover, the use value and value connotation of accounting information will continue to develop, progress and enrich with social progress, economic development and scientific and technological progress.
The value of accounting information is reflected by its role in the decision-making process. In modern social and economic life, decision-making is ubiquitous and full of economic decision-making, which is based on information. Whether it is microeconomic decision-making or macroeconomic decision-making, it is no exception.
Second, the value of traditional manual accounting information system is extremely limited.
The traditional manual accounting information system originated from the commercial activities in Venice, Italy in the middle ages, and was perfected and developed in the industrial society in the middle of the 20th century. It is a manual accounting, or manual accounting data processing system. In this system, accountants handle transactions and events in economic activities with the help of pens, abacus, vouchers, account books and statements, and computerized accounting paper carries out accounting treatment according to accounting standards and systems and accounting ideas of double entry bookkeeping, historical cost and accrual basis, and finally generates accounting information. In the long historical period when the traditional manual accounting information system existed, it not only adapted to the level of economic and technological development at that time, but also promoted the progress and development of economy and technology.
With the constant change of economic environment, the increase of business activities and the expansion of scale, the accounting information system needs to deal with more and more data, and the requirements for improving management, strengthening management and improving efficiency are getting higher and higher, and the traditional manual accounting information system is increasingly stretched.
First, the efficiency of accounting data processing is low. Faced with a large number of transactions and events, accountants are calculating, copying and writing all day. Although they have made great efforts, the accounting information they provide has been changing.
Second, the timeliness is poor. The timeliness of accounting information is extremely strong, and the time lag will inevitably lead to the decision-making mistakes of information users. In the traditional manual accounting information system, the timeliness of accounting information should be solved at the expense of bookkeeping cost, but considering the principle that income is greater than cost, this is not desirable.
Third, the data processing error rate is high. Authenticity is the life of accounting information. The traditional manual accounting information system has paid a huge price for this. Generally, the content, quantity, unit price, amount, corresponding subjects, accounting direction and other items of economic activities are checked, and the correctness of accounts is promoted and supervised by different positions such as document preparation and audit.
In addition, the correctness of the data is ensured through account certificate check, account table check and account table check. Nevertheless, the error rate of accounting information under manual processing is still very high, and once there is an error, it is difficult to find it. Fourthly, the paper accounting information storage medium increases the accounting cost. The traditional manual accounting information system takes paper as the storage medium, but the data storage mode of computerized accounting paper "read-only registration" not only has low data access efficiency, but also has high data redundancy, which leads to high storage cost. These costs include the cost of paper itself, the related costs of recording, maintaining and using data, and the damage cost of paper records. It can be seen that the traditional manual accounting information system, with the changes in the external environment of enterprises and the improvement of internal management, is limited by its own conditions, and its accounting information and the value it can achieve are very limited.
Three, computerized accounting information system is an island of accounting information.
The computerized accounting information system came into being and developed with the birth of computers. 1954+00 In June, General Electric Company of the United States first calculated employees' salaries on a computer, which opened a new era of computer processing accounting data. In China, the application of computer in accounting data processing began with 1979 Changchun No.1 Automobile Factory.
In this respect, China is characterized by a late start and rapid development, which can be said to have achieved a leap-forward development. It only took us more than 20 years to basically realize the goal of replacing the traditional manual accounting information system with computerized accounting information system. The formation of computerized accounting information system has realized the automation of accounting bookkeeping, settlement and reimbursement, provided financial information for managers and assisted decision-making.
The establishment and development of computerized accounting information system has made great changes in accounting work. It is embodied in the following aspects: First, it reduces the work intensity of accountants and improves the efficiency of accounting work; Secondly, it promotes the standardization of accounting work and improves the quality of accounting information; Third, it has promoted the transformation of accounting functions and improved the quality of accounting personnel; Fourthly, computerized accounting information system is an important subsystem of enterprise management information system, and its establishment has laid a solid foundation for enterprise management modernization; Fifth, the computerized accounting information system partially changed the contents, methods and means of accounting, and promoted the development of accounting itself.
However, we must also see that the establishment of computerized accounting information system has not realized the innovation and revolutionary changes of accounting information system, and there is still a big gap from the requirements of modern enterprise management. The main reason for this situation is that computerized accounting information system is an isolated island of accounting information. The so-called accounting information island refers to the state that the accounting information system classifies, collects, processes, stores and reports the data of enterprise production and operation activities according to the accounting subject system, and the accounting information can not meet the decision-making needs of users. Mainly manifested in the lack of decision-making usefulness of external reports and the separation of financial information from non-financial information; The separation of business flow, capital flow and information flow in internal business activities of enterprises and the separation of financial accounting information and management accounting information. "
Therefore, computerized accounting information system is a progress in the history of accounting data processing. However, due to the objective existence of accounting information islands, the computerized accounting information system has the following defects:
First, the computerized accounting information system is independent of other management information systems organized by enterprises. It repeatedly stores the data that have been stored in the management information system of each business department of an enterprise organization, making the data redundant, leading to inconsistent data within the enterprise organization and increasing the cost of information management.
Secondly, affected by the first defect, the computerized accounting information system only collects and stores those transactions and events that meet the accounting confirmation conditions, and the natural output information can only be financial information, excluding non-financial information, that is, the information content that the system can output is very limited.
Thirdly, the data input of accounting information system depends on the information output of other business departments of the enterprise. However, because the computerized accounting information system can not be integrated with the information systems of other business departments of enterprises, and can not directly extract data from the information systems of other business departments of enterprises to realize real-time data collection, it is naturally impossible to talk about real-time data processing and real-time support of accounting information.
Fourthly, accounting informatization is the inevitable trend of accounting development.
Just as computerized accounting information system replaces traditional manual accounting information system, it is also a historical necessity for accounting information to replace computerized accounting information system. Therefore, in the foreseeable future, accounting informatization is the inevitable trend of accounting development.
The external economic environment in which modern enterprise organizations are located is complex and changeable. In order to adapt to this environment, enterprises should not only understand their own business activities, but also evaluate the external environment. This requires enough information, and any information must have an information system consisting of information input, information conversion and information transmission. For enterprise organizations, this information system is management information system. With the management information system, enterprises can constantly obtain new information from themselves and the outside world, so as to adjust their production and operation in time and adapt to the changing environment.
If the enterprise management reaches this level, we can say that the enterprise organization has realized the management informationization. The management activities of any enterprise organization need information system, and the information provided by this system is various and huge, so there are many different information systems to meet the needs of effective management, and accounting information system is one of them. If the accounting information system can integrate accounting, accounting management and accounting decision support, and seamlessly connect with the management information system outside the enterprise organization and other subsystems in the related economic information system, so as to realize the integration of logistics, capital flow, information flow and business flow, we can also say that the enterprise organization has realized accounting informatization. At this time, the shortcomings of the computerized accounting information system mentioned above are the advantages of accounting informationization.
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