1. 1 accounting computerization understanding deviation
The cause of computerization in China started late, and people's thinking concept has not fully realized the significance and importance of computerization. Statistics show that in the United States, the penetration rate of computerized accounting is over 90%, while the penetration rate of large and medium-sized enterprises in China is 60% ~ 80%, and the penetration rate of small and medium-sized enterprises is less than 30%, and the distribution is extremely uneven. In some people's eyes, computerized accounting is only the application of electronic computers in accounting work, which reduces the labor intensity of accountants, improves the speed and accuracy of accounting, and replaces manual bookkeeping with computers. Therefore, most units use computerization instead of manual accounting, only from the aspects of reducing the burden of accountants and improving accounting efficiency, and fail to realize the importance of establishing a complete accounting information system for enterprises.
1.2 policies and regulations are lagging behind
At present, there are some provisions in the relevant laws and regulations promulgated in China that hinder its development. For example, some specific rules about the development of software technology can't promote it. On the contrary, the dead rule inhibits the self-development of software and affects the popularization of accounting computerization. In addition, due to imperfect laws and regulations, it is difficult to control computer crimes. It must be noted that the development and management of computerized accounting information system can not only rely on some existing laws and regulations, such as "Accounting Law" and "Accounting Standards for Enterprises". Because accounting computerization crime is a new type of crime under high-tech and new technology after all, it needs to be effectively controlled by making special laws and regulations.
1.3 the application of computerized accounting technology is still at a low level in general.
At present, China's accounting computerization only realizes financial accounting computerization, but not management accounting computerization, let alone complete accounting computerization. The software used by many enterprises is mainly the department-level accounting information system developed by some software companies in the early days, and some are self-developed accounting software. Even fewer enterprises use "management" and "decision-making" financial software, and even fewer enterprises use ERP. In this way, the opening of accounting information system can not bring substantial improvement to enterprise management. A lot of financial analysis work still needs manual operation. Due to the lack of high-level financial management personnel in many units, financial figures are still "dead" and cannot provide decision-making basis for leaders. Complete accounting computerization should be an organic combination of financial accounting computerization and management accounting computerization. Because the standardization and operability of management accounting are not as good as financial accounting, it is difficult to popularize it in enterprises, which leads to the difficulty in developing management accounting software. Although there are a few software developers involved in ERP, its technology is not mature enough, which is far from the actual needs of enterprises.
1.4 The accounting information system has poor security, confidentiality and reliability.
Financial data is the absolute secret of enterprises, which is related to the survival and development of enterprises to a great extent. As far as software vendors are concerned, there are very few vendors who really study data confidentiality and data reliability. Encryption in the general sense is nothing more than encrypting the software itself to prevent piracy. Most domestic computerized accounting software has weak data security and confidentiality, lacks the function of recording operation logs, and has no specific records on operators, operation time and operation content, which makes it inconvenient to investigate the responsibility of the problem. In addition, the fault tolerance of these softwares is often very poor, which has many restrictions on users' operation. Users are under great psychological pressure when using software, and often feel that they are walking on thin ice, fearing that their unintentional misoperation will cause problems. Even if some excellent softwares add detection means such as user password, voice monitoring, fingerprint identification and user authority setting when entering the system, once the system is paralyzed, attacked by viruses or suddenly cut off power, it is difficult to recover the original data. Rohlin lemma initially (cf [18]) proved the dual measurable aperiodic automorphism t of Polish space x, which is a basic tool in ergodic theory. It is pointed out that for ab ove type automorphism with constant probability measure relative to Borel. Any R ~ Cn+and any e>o can find a measurable set R (a so-called (r; , e) Rowling set) such that, for] 0, 1, ..., r; 1, the set T JR is disjoint in pairs, and X sets are exhausted except one set tjr. TERremainder set with mass less than e. In particular, Rohlin lemma is indispensable for the canonical construction of generators. Because the classic proof (cf [1 1]) quoted in the standard textbooks of ergodic theory (such as [7], [9] and [17]) uses Kakutani tower structure, it needs forward testability, so we feel obliged to provide a basic proof that does not depend on this assumption. In addition, this setting is extended from Polish space to separable space. Here we have improved
2 Countermeasures to solve the problem of accounting computerization
Through the above analysis, we can easily see that China's accounting computerization is not perfect and is facing a severe test. How to make accounting computerization develop to a deeper level? In view of the problems existing in the process of accounting computerization, the following measures should be taken.
2. 1 update your understanding and change your ideas
In understanding, it should be clear that "computerized accounting" refers to a process, not a goal. Attaching great importance to accounting computerization, we must realize that accounting computerization has not only changed the accounting methods, data storage forms, data processing procedures and methods, expanded the accounting data field and improved the quality of accounting information, but also changed the methods and techniques of accounting internal control and auditing, thus promoting the further development and perfection of accounting theory and accounting technology and promoting the reform of accounting management system, which is a fundamental change in the whole accounting theory research and accounting practice. At the same time, we should also note that computerized accounting should be management-oriented. Modern management accounting has expanded from the simple recording and reflection of financial accounting to the organic combination of analyzing the past, controlling the present and planning the future. Management accounting provides an advanced theoretical basis and model for accounting computerization. In the information age, only by promoting the deep application of computers in accounting and the comprehensive computerization of management accounting can we meet the needs of enterprise management modernization. The key for accounting to help enterprises improve their management level lies in improving and analyzing the past, and controlling the present application and planning the future in actual management. Therefore, the current financial software needs to realize the comprehensive computerization of management accounting.