Accounting computerization is the result of social and economic development and scientific and technological progress, and it is also the product of the development of traditional financial management to a certain stage. It is of great significance to improve China's financial management and enhance its level. As an important part of the management of municipal engineering units, the financial management of municipal engineering units has an important impact on the development of municipal engineering units. As a new financial management method, the influence of accounting computerization on the financial management of municipal engineering units and its application in financial management are important topics for financial personnel of municipal engineering units to study. This paper puts forward some views on this.
Keywords: computerized accounting; Municipal engineering; financial management
Computerized accounting refers to the use of computers to carry out accounting-related work through the organic combination of computer science and accounting-related knowledge based on the Internet. Computerized accounting is an advanced management technology and concept. At present, its development in China is in the stage of reform and innovation, which is of great significance to the improvement of financial management and the improvement of financial management level in China. It is an innovation of the traditional financial management mode in China, which is mainly manual operation, and then bookkeeping, reimbursement and accounting are carried out by computer. For municipal engineering construction, accounting computerization is beneficial to realize the transformation of accounting work in municipal engineering financial management and improve the efficiency and level of financial management.
First, the importance of accounting computerization in municipal engineering financial management
(A) optimize the traditional accounting information processing methods
The construction of municipal engineering projects involves many accounting items and complicated contents. Using traditional financial management methods, financial managers need to complete a lot of bookkeeping, accounting, filling out reports and so on every day. Accounting computerization, through the efficient use of computer technology, can greatly reduce the pressure of financial managers and improve the efficiency of financial management of units. In addition, computerized accounting can use the computer system to preset accounting modes, such as profit and loss transfer records, and can automatically record and generate vouchers. In the final bookkeeping or voucher query, the results can be quickly and accurately queried by computer, which not only improves the accuracy and timeliness of account records, but also greatly reduces the human resource cost of municipal engineering.
(B) improve the internal control of municipal engineering
First of all, the traditional financial management is mainly manual operation, which will lead to the singleness of the internal control of the system, while computerized accounting can further program and institutionalize the internal control of the unit by using computers to show the form of internal control. Secondly, the internal control under the traditional financial management is realized by manual operation, which is easily controlled by the controller's authority, and the timeliness and accuracy of financial data are very uncertain, while the financial management under the accounting computerization can ensure the accuracy and safety of financial data to a great extent as long as there is no problem with the input data. Finally, computerized accounting can further standardize the rights and responsibilities of municipal engineering financial managers. Computerized accounting can change accounting work from multiple audits to single voucher control, which puts higher demands on financial managers and requires them to audit and input data with a rigorous attitude. At the same time, computer operation can also avoid some mistakes that may occur when financial managers operate manually, improve the efficiency of financial work and ultimately improve the internal control of the unit.
(C) improve the efficiency and flexibility of financial management.
As far as the current financial management is concerned, the preparation of financial statements is a complicated content in financial management. The preparation of financial statements requires financial personnel to have an in-depth analysis and understanding of the data in the statements, ensure their authenticity and accuracy, and master various business relationships in the accounts. The application of accounting computerization in municipal engineering financial management is based on the financial personnel's full understanding of financial data and the operational relationship between financial data. Therefore, the application of computerized accounting means the improvement of financial management efficiency.
In addition, because the municipal engineering unit is responsible for different projects every year, it will lead to different financial statements every year, which requires financial managers to constantly improve their professional knowledge and skills, fully understand all kinds of advanced computerized knowledge, and make their own abilities match the development needs of the unit. Finally, due to the high requirements of computerized accounting for financial personnel's report preparation ability, financial personnel can finally realize the comprehensive utilization of financial data on the basis of completing daily preparation work through the skilled operation of report software in the process of continuous learning, and enhance the flexibility of financial management through the analysis and management of data.
Two, strengthen the application of accounting computerization in municipal engineering financial management.
(A) to establish and improve the financial management system
To strengthen the application of accounting computerization in municipal engineering financial management, we must always adhere to the principled basis of accounting computerization and advanced financial management concepts, with a sound financial management system as the guarantee. On the one hand, municipal engineering units must establish advanced financial management concepts, change their thinking, and fundamentally realize the importance of accounting computerization. On the other hand, the leaders of municipal engineering units should follow the institutional system of municipal engineering development and combine the actual situation of their own units to establish a financial management system suitable for the development of their own units and computerized accounting, and standardize the work of their personnel with the system. In addition, the leaders of municipal engineering units should give full play to their leading role, set an example among employees, conscientiously follow and implement the financial management system, and constantly optimize and improve the financial management system in the process to further strengthen the application of accounting computerization.
(B) to strengthen the internal management of accounting computerization
In the financial management of municipal engineering units, in order to make accounting computerization truly scientific and efficient, we must constantly strengthen the internal management of accounting computerization. On the one hand, it is necessary to strengthen the security of the computerized accounting system, strengthen the standardization and proceduralization of the system operation process, clarify the authority of the operators and operational precautions, and form relevant documents for publicity. At the same time, we should pay attention to the maintenance and update of the computerized accounting system, guard against virus risks, and record and analyze the failures. On the other hand, municipal engineering units should strengthen the authorization control of financial related personnel, implement post responsibility system and incompatible post separation system, clarify the operating authority of each post, and shall not operate beyond their authority. Every operation should be recorded and backed up to avoid unauthorized data changes or fraud.
(c) Improve the stability and efficiency of computerized accounting system.
The efficient and stable operation of computerized accounting system is an important premise and foundation for the smooth development of municipal engineering financial management. In order to improve the stability and efficiency of computerized accounting system, we need to have a comprehensive understanding of its characteristics. In the financial management of municipal engineering, financial managers should first make clear the focus of financial work, properly handle the corresponding problems of wage accounting, cost accounting and asset management system, and constantly improve the corresponding subsystems. Secondly, we should strengthen the transmission security of financial information to ensure the authenticity and accuracy of the information. Finally, it is necessary to strengthen the firewall construction of computerized system, do a good job in the security protection of computerized system, and ensure the stability of computerized system.
refer to
Dong Liming. Marketization of accounting computerization [J]. China Accounting Computerization, 20 14 (06): 79-83.
[2] Xia Qiuying. The deep meaning of accounting computerization and its development trend [J]. Journal of Jilin University of Commerce, 20 15 (0 1): 38-73.