Talking about Accounting Computerization
Paper Introduction: Computerization of accounting is the need of accounting development, the requirement of economic and technological development for accounting work and the requirement of the development of the times. Realizing accounting computerization has important practical and far-reaching historical significance.
Paper Keywords: computerized accounting
Accounting computerization is the need of accounting development, the requirement of economic and technological development for accounting work and the requirement of the development of the times. Realizing accounting computerization has important practical and far-reaching historical significance.
First, the practical and historical significance of computerized accounting
(1) Reduce the working intensity of accounting personnel and improve the efficiency of accounting work.
After computerized accounting, a large number of data can be calculated, classified, summarized, stored and analyzed automatically by the computer as long as the original vouchers and accounting vouchers are input into the computer; Therefore, the efficiency of accounting work is greatly improved, and the provision of accounting information is more timely.
(two) to promote the standardization of accounting work and improve the quality of accounting work.
In the application of electronic computer, a series of standard requirements are put forward for the source of accounting data, and the data can always be controlled in the process of processing, which largely solves the problems of nonstandard, inconsistent and error-prone manual operation, and can further ensure the quality of accounting work.
(C) to promote the transformation of accounting functions
After computerized accounting, the efficiency of accounting work is improved, and accountants can spare more time and energy to participate in enterprise management, thus promoting the transformation of accounting functions and making accounting play a greater role in improving economic benefits under enterprise management.
(4) Improve the quality of the accounting team.
On the one hand, the development of accounting computerization requires accountants to learn and master new knowledge about accounting computerization in order to meet the requirements of work and strive for initiative; On the other hand, because a lot of work is done by computers, it can provide a lot of time to learn new knowledge and give accountants the opportunity to receive full-time professional training. Therefore, it is inevitable to gradually improve the professional quality of the overall accounting team.
(e) To lay the foundation for the modernization of the whole management.
After computerized accounting, it has laid an important foundation for the modernization of enterprise management means, which can drive or accelerate the realization of enterprise management modernization.
(six) to promote accounting reform and promote the continuous development of accounting itself.
Computerized accounting is not only a change in accounting means or operating technology of accounting information processing, but also will have an impact on accounting methods, procedures, contents and methods and accounting theory research. So as to promote the continuous development of accounting itself.
Second, the development trend of accounting computerization in China
(1) has been widely applied and a large-scale information processing network has been established. Computerized information processing is a change of information processing means in form, but it is essentially a change of production mode and an advanced productive force, so it has broad development prospects. This way of online processing, transmitting and using information is the most common way of financial information production and consumption in the knowledge economy. Most companies provide financial information to the outside world through online services. Companies that do not obtain financial information online will be at a financing disadvantage and lack competitiveness.
(2) Information processing and analysis are professional and intelligent. Because information processing and analysis are highly professional and require specialized talents, our colleges and universities are required to train more accounting computerization talents who understand both theory and practical experience. At the same time, accounting professionals in enterprises are required to be not only proficient in their own professional business, but also familiar with computers, have the ability to handle basic business accounting work on computers, and master general troubleshooting methods and error correction methods. Computer professionals should not only have their own professional knowledge, but also have professional knowledge of accounting, understand accounting work and be familiar with accounting data flow. They should constantly learn and master the ever-changing computer knowledge and application technology to meet the needs of the further development of accounting computerization and form compound talents. The training of these compound talents needs high training cost, and the investment in hardware is also an expensive expenditure.
(3) Combine with management accounting system to promote the establishment and perfection of enterprise management information system. From the development point of view, enterprises should establish two subsystems at the same time and combine them organically, so as to establish an accounting model that meets the management needs by using financial accounting data, and make computerized accounting develop from accounting type to management type, thus promoting the development, establishment and perfection of the whole enterprise management information system.
(4) Facing the impact of WTO, Internet and e-commerce, enterprises should redefine brand-new rules for survival and development in the new economic era. In the past, accounting information that lacked foresight, international comparability and closeness could not keep up with the development of the international situation. Therefore, it is necessary to establish a transparent, more reliable and internationally comparable international financial management model. The introduction and implementation of this new financial management model will have a great impact on traditional accounting concepts, accounting theories and accounting practices, and will completely change the image of China's original financial software, promote the development of China's accounting computerization theory, and improve the comprehensive strength of enterprises to participate in international competition.
Three, the problems that should be paid attention to after the implementation of computerized accounting.
Because accounting computerization is a comprehensive application of accounting, electronics and informatics, the traditional accounting environment, information carrier, management mode and safety control system have all changed. With the rapid development of computer and information technology and the deepening of accounting reform, computerization will face many new challenges, and the security of computerization is one of them. How to improve the timeliness and accuracy of accounting processing, ensure the safety of accounting computerization and give full play to the role of accounting in decision-making and management of enterprises and institutions has become a problem that all computerized units need to solve.
(1) Before initialization, a specific implementation plan should be made. After determining the software to be used, the graduation thesis of accounting major should be initialized according to the needs of the enterprise itself, and then the initial data should be entered. However, some enterprises lack careful consideration of the contents of accounting during initialization, or act rashly without proper conception of the framework of financial management, which leads to troubles in future work and makes the defined software continue? Mend? . Therefore, before initialization, specific plans must be made according to business characteristics, accounting contents and management requirements, and implemented after various discussions. At the same time, the entered opening data should be checked by a special person.
(2) A strict summary must be established. The official statement of the settled month has been provided to the bank. Not long after, the bank came to the door and thought that the company had provided false accounting statements and immediately stopped the loan negotiation. Finally, the reason was found out. It turned out that the statements provided twice in the same month were completely different, which sounded the alarm for the enterprise, and then formulated a strict post responsibility system to enhance the rigor of the work.
(3) The input of key name and key code should be exactly the same. The difference between the computer and the human brain is that the computer makes logical analysis and judgment according to the prescribed concepts, while the human brain should not only consider the established concepts but also pay attention to some random things when judging things. For example, when setting up customer contacts, Sichuan Provincial Department of Finance? With what? Sichuan Finance Department? When I work in the ledger, I know that it is the same company, but the computer thinks that it is two completely different companies, and they will make separate accounts, resulting in inaccurate data. Therefore, things with the same content must be absolutely consistent before and after input, and there can be no difference. Only in this way can the rapidity and accuracy of computerized output results be truly brought into play.
(4) The signature must be checked one by one in the machine. Some softwares allow free choice between one-by-one signature and one-time signature. If the off-board audit is adopted in the machine and the signature is made at one time, a loophole will be formed in the middle. Once the correct voucher printed by the voucher maker is modified in the machine and fraudulent operation is carried out, it is difficult for auditors to find it from the voucher, which gives the illegal personnel an opportunity. In addition, after the implementation of computerized accounting, the password of each operator should be kept absolutely confidential, the software and hardware should be maintained regularly, and the financial data should be backed up regularly. The financial supervisor should check the computer records regularly and check the accounts regularly, so as to correct mistakes and prevent malpractices from beginning to end.
Four, accounting computerization personnel training and education
The operation of computerized accounting system is a man-machine coordination process, and man is the decisive factor. Strengthening the training and education of accountants is the practical need of computerized security. (1) knowledge update. Accountants should consciously strengthen the study of professional knowledge, computer knowledge, network knowledge and information security knowledge, attach importance to the application of new knowledge in their work, and reduce blindness in their work. The management of computerized units should attach importance to the on-the-job training of computerized personnel and speed up the training of compound accounting talents. ② Safety education. Carry out in-depth safety education and professional ethics education for computerized personnel, improve safety awareness and cultivate responsibility awareness. ③ Follow-up education. Follow-up education is an important way to improve accounting quality. The follow-up education of accountants should not only strengthen the training of accounting theory knowledge, but also attach importance to the safety education of computerization and the training of computer operation and maintenance.
refer to
1. the application of computerized accounting in enterprise financial internal control
2. Yang enterprise accounting computerization under the necessity of internal control
3. The present situation and development trend of computerized accounting in Li Dan.