Financial personnel should have a high level of accounting professional ethics and strictly abide by the rules and regulations of the enterprise. Then, what impact does the development of informatization have on the basic accounting work? The following is the influence of information development on the basic accounting work, which I sorted out for you. Welcome to read, I hope you will like it.

Influence of Information Development on Basic Accounting Work

With the development of science and technology, the application of information technology has become an inevitable trend of social development, permeating all aspects of modern enterprise management. This paper expounds the meanings of informatization and accounting informatization, analyzes the influence of informatization on the basic accounting work, and puts forward some concrete countermeasures.

Keywords: informatization; Accounting; affect

First, the meaning of informatization and accounting informatization

Informatization refers to the process of social and economic development, from taking material and energy as the focus of economic structure to taking information as the focus of economic structure. Accounting informatization refers to the comprehensive use of modern information technology to collect, process, transmit and apply accounting information through computer and network communication technology, so as to provide full, real-time and all-round information to enterprise managers and accounting information users in a timely and accurate manner.

Second, the development of information on the impact of basic accounting work

(1) organizational structure.

The traditional accounting function is mainly accounting and supervision, and the organizational structure and staffing are divided according to the characteristics of accounting work. A lot of manual bookkeeping wastes manpower and material resources and reduces work efficiency. Accounting work under informatization, accounting information and business information have been integrated and shared, accounting workload has been reduced, and various positions will be re-integrated, which is consistent with the information processing flow.

(2) Accounting process.

In the information environment, the computer obtains the original information by reading the database, and after it is verified and confirmed by the accountant, it automatically completes the accounting processing, further optimizes the accounting process, and reimbursement, bookkeeping and auditing become the working points of the information process. Accountants get rid of mechanical repetitive work and simplify working procedures; The disclosure of accounting information can be annual, quarterly and monthly, and personalized accounting information can also be generated by using the information in the database as needed.

(3) Internal control.

In the manual processing environment, the accuracy and security of information depend on the internal control system, which is controlled by mutual restriction among personnel, post setting, rules and regulations and standardized operating procedures. Under the condition of informationization, control can be realized by setting permissions and passwords and setting programs in the system. The focus of internal control has shifted from the control of people to the dual control of people and systems, including the input of original data, the output of accounting information, human-computer interaction and system connection.

(4) accounting files.

With the continuous advancement of informatization, it is inevitable to produce informatization accounting files, which expand the scope and field of accounting files, including not only paper accounting files in the traditional sense, but also accounting data in computer hard disks and other electronic data, charts and so on. Electronic accounting files can only be used in a certain computer software and hardware environment, so they have a strong dependence on computer systems, but they have a large amount of information storage and occupy a small space.

Third, the problems in the process of informatization development.

(A) the overall quality of accounting personnel needs to be improved.

Accounting informatization is the product of the combination of modern information technology and accounting, which requires compound talents who are proficient in both information technology and accounting theory, both accounting professional knowledge and certain network information technology. At present, many accountants are generally proficient in accounting business, but if their knowledge of computers is limited to general understanding, and they cannot organically combine network information knowledge with accounting knowledge, they will be passive in their work.

(B) The security of accounting data can not be ignored.

Traditional paper files, due to the physical characteristics of their materials, will leave some traces if they are modified. Relatively speaking, data is not easy to be tampered with, but if the authority is not properly divided, it will lead to the abuse and disclosure of information. Electronic documents are easy to be copied and modified, which directly leads to its security risk greatly exceeding that of traditional paper documents. With the development of information technology, computer viruses emerge one after another, the infection rate is increasing day by day, and the transmission route has also developed from simple storage media to the current network communication, causing immeasurable losses.

(3) The application of electronic data needs to be popularized.

In the information environment, the number of accounting vouchers is more than that in the manual environment, and each transaction will automatically generate corresponding accounting vouchers through the system. Different from manual bookkeeping, multiple original vouchers can be summarized to generate one bookkeeping voucher. If all the account books are still required to be printed, it will cause a lot of waste of manpower and material resources. In the external audit, traditional working methods are still used to access a large number of original paper documents, but no one cares about electronic data. The delay of paper file delivery not only affects the access efficiency, but also damages the document to varying degrees through a large number of manual browsing.

Fourthly, the countermeasures taken in the face of informatization process.

(A) improve the overall quality of accounting personnel.

First, financial personnel should have a high level of accounting professional ethics, strictly abide by the rules and regulations of enterprises, and conduct accounting operations in a correct way; Second, the knowledge structure of financial personnel should have a certain breadth and depth. In addition to financial knowledge, we should also master rich knowledge of management, auditing, taxation and finance, and give full play to the supervision and management functions of accounting. Third, master a large number of electronic applications and network information technology, and constantly improve the ability to use modern technical means.

(two) to maintain information and data security, strengthen the confidentiality system.

Due to the openness and openness of the network, the modifiability of data brings more challenges to the security management of financial data. In order to ensure the normal operation of the financial software system and the safety of accounting information, firstly, we must strictly follow the user password management methods; Secondly, it is necessary to strengthen the professional ethics education for accountants and adopt various forms to cultivate their professional ethics and sense of identity with enterprises, so that accountants can form a strong sense of confidentiality; Third, establish and improve the information security constraint and assessment mechanism, and hold relevant personnel accountable for the losses caused by improper user management.

(3) Improve the utilization rate of electronic data.

Today, when paperless office and low-carbon economy are advocated, how to improve the legal status of accounting electronic files and reduce the requirements for printing and filing account books and statements is also one of the problems we need to think about in the future.

In order to facilitate the sharing of accounting file information resources, we should make full use of existing equipment and optimize the system functions, such as establishing classified storage, hierarchical call and query index, actively promote the electronic data and image query, improve the utilization rate of existing resources and reduce the output of paper media, thus directly or indirectly improving work efficiency.

(4) Continuously optimize the information processing system.

In order to ensure the normal operation of accounting information system, we must first carry out perfect maintenance. During the use of the system, the original functions should be further improved and perfected according to the actual needs, such as expanding or adjusting the use functions of the system according to the business needs; Secondly, we should carry out adaptive maintenance, that is, adapt to changes in the environment.

For example, the application object has changed, the financial system policy has changed, the personnel organization has been adjusted, and the data structure has changed, which will directly affect the operating efficiency of the system. Therefore, it is necessary to regularly maintain, upgrade and optimize the system hardware and software to meet the requirements of information and data processing under the new situation.

Main references:

Wang Juanjuan. Accounting safety and risk control under accounting informatization. Vocational and technical education, 20 13.7.

[2] Zhou Zhenguo. Research on the influence of accounting informatization on traditional accounting functions. Modern economic information, 20 12.20.

Analysis on how to strengthen the basic accounting work papers

Basic accounting work is the basic link of accounting work and the important foundation of economic management. At the same time, it will also affect the timely understanding and effective utilization of the legitimate rights and interests of accounting data users, and play the role of macro-control, improving management and preventing operational risks. This paper mainly discusses the common problems in the basic accounting work, and puts forward some suggestions on several specific requirements of the basic accounting work norms.

Keywords: basic accounting work; Weak links; Strengthening measures

Basic accounting work is the basic link of accounting work and an important foundation of economic management. At the same time, it will also affect the timely understanding and effective use of accounting data by users, and play the role of macro-control, improving management and preventing operational risks. Undeniably, the standardized management of basic accounting work is playing an increasingly important role in the operation and management of the unit.

Basic accounting work is the general name of basic work serving accounting and accounting management. It mainly includes: filling, reviewing, transferring and keeping accounting vouchers; Accounting books are not placed, registered, checked or settled; Preparation of accounting statements and audit requirements; Filing, storage, transfer and destruction of accounting files; Software and hardware requirements of accounting computerization, etc. Requirements for establishing accounting institutions; Accounting staffing and management requirements; The establishment of accounting post responsibility system and division of responsibilities: the establishment and implementation of accounting professional ethics; The establishment and implementation of the internal accounting management system of this unit. With the continuous development of the expansion of accounting functions, we must combine the needs of internal management and the development of accounting management functions, understand and define the connotation and extension of accounting basic work, and constantly improve and improve the management level of accounting basic work.

In recent years, China has attached great importance to the basic accounting work and formulated a series of rules and regulations to standardize the basic accounting work. At the same time, by strengthening the training of on-the-job accountants, the basic business skills of the majority of accountants have been continuously improved, which has promoted the improvement and improvement of the basic accounting work. However, there are still many weak links in the basic accounting work. Mainly manifested in:

1. Irregular accounting post setting: In order to save costs, enterprises often employ people without accounting qualification certificates as accountants. Some enterprises have irregular accounting institutions. The most common problems are that one person has multiple posts, the division of responsibilities and authority is unclear, and the post setting is too simple. There are often problems such as incomplete handover procedures and irregular procedures for accounting personnel. It has greatly affected the orderly progress of accounting work.

2. Incorrect accounting information: mainly manifested in the lax examination of original vouchers, incomplete accounting vouchers, incomplete bookkeeping of original vouchers, and lax financial reimbursement system. The signatures of accounting supervisor, bookkeeper, cashier, recheck and producer on accounting vouchers are incomplete. In order to cover up the real financial situation and operating results, forge or alter false accounting vouchers, accounting books and accounting statements at will. This is the reason why accounting information is inaccurate.

3. Weakening of internal supervision function: Some accountants are not skilled in business, have a weak sense of responsibility, and turn a blind eye to unqualified vouchers and procedures. Some units are lax in internal management, accounting personnel's post responsibility system, accounting examination and approval system, internal audit system, internal containment system and file management system are not perfect, or although various systems have been formulated, they are only written on paper and hung on the wall, and never seriously implemented. It often happens that a person has several jobs, so it is difficult to effectively separate incompatible jobs; In some units, the special financial seal, corporate seal and cash check are kept by one person and used at will, without strict examination and approval procedures; All kinds of accounting data are not archived, so it is not convenient to read and query.

These problems not only weaken the basic work of accounting, affect the normal operation of accounting work order and the effective play of accounting functions, but also interfere with the social and economic order to a certain extent, which has a very serious negative impact on the operation and management of various units. There are many reasons for the above problems. Therefore, in order to improve the level of accounting work, standardize the order of accounting work, improve enterprise management, and strengthen the effective measures of accounting basic work norms, enterprises should improve and strengthen in the following aspects according to the actual situation.

1, strengthen the understanding of accounting basic work norms. First of all, it is necessary to strengthen the understanding of enterprise managers on the basic accounting work norms. On the one hand, it is widely publicized that accounting posts can be set up randomly, which will do harm to enterprises and arouse managers' attention to the basic accounting norms. Avoid accounting post setting confusion leading to irregular basic accounting work. Secondly, it is necessary to strengthen the quality education of accounting practitioners and improve their understanding of basic work norms.

2. Strengthen the standardized management of basic accounting work. It is strictly stipulated that enterprises must meet the requirements of relevant regulations when hiring accounting personnel: they hold accounting qualification certificates, have professional knowledge and skills, and have good professional ethics and integrity. The establishment of accounting posts in enterprises must meet the relevant requirements, so small that they can be set at will. In accordance with the requirements of improving the basic work norms of industry accounting. Conduct regular education for accounting and financial personnel, including business and quality. Proficient in basic business knowledge and skills, so as to avoid making mistakes in work and accounting basic work because of poor business.

3. Improve the internal management of accounting work. Perfecting the internal accounting management system of enterprises is an important means to strengthen the standardization of basic accounting work. Only by further improving the internal accounting management system can the management supervision work involve all links and stages of accounting basic work and management work.

First of all, it is necessary to formulate a comprehensive and standardized management system suitable for this enterprise in combination with its production and operation system. Management system should involve accounting personnel allocation system, accounting voucher management system, cost accounting control system, expense income and expenditure approval system, internal supervision system and financial management and analysis system.

Secondly, we must strictly implement the management system. The basic work of accounting is a comprehensive work, which requires the active cooperation of all departments within the enterprise, and the established internal management system should be consciously observed and implemented. Only by close cooperation and joint efforts of all departments can we achieve the expected results.

Finally, we should make full use of internal supervision, mainly to clarify the division of responsibilities. Clearly define the responsibilities and rights of leading functional departments and personnel at all levels, ensure the coordination and balance between all links, improve efficiency and correctly transmit accounting information. The person in charge must be clearly defined in the examination, approval, inspection and voucher filling, and unauthorized personnel shall not participate. For example, non-accountants are not allowed to handle accounting 1 matters, and non-auditors are not allowed to audit economic business.

4. The financial department should go deep into reality and strengthen guidance. First, strengthen the publicity of "Accounting Basic Work Standard" and related rules and regulations, constantly improve financial personnel's understanding of the importance of financial laws and regulations, enhance the concept of financial laws and regulations, strengthen the awareness of standardized management and overall concept, and consciously do a good job in standardized management of accounting basic work. Second, the Finance Department will check and evaluate the standardized management of conference juice from time to time to help improve the existing problems.

5, strict internal control, pay close attention to the standard implementation. First, establish a strict internal control system, so that the receipt and delivery of materials and the receipt and payment of monetary funds are strictly controlled. Through procurement, acceptance, measurement, personnel warehouse, personnel account, audit, reimbursement, outbound, outbound and other management links, clear job responsibilities and various economic business procedures, play a role in mutual supervision and restriction, which can effectively prevent cheating. The second is to clarify the division of responsibilities. First of all, clearly divide the responsibilities and rights among leaders, guidance departments and personnel at all levels to ensure the coordination and balance of all links and improve efficiency; The departments that examine, approve, check and fill in vouchers must be clear about who is responsible, and unauthorized personnel are not allowed to participate. Secondly, it is necessary to designate a special person to be responsible for all kinds of property and materials. Any economic business or its important link must be paid by two or more people or according to the prescribed authority and procedures, and there should be clear handover procedures between functional personnel. Third, in financial management, we should always adhere to the accounting cashier system and the voucher number control system, so that accounts, goods and materials are consistent, accounts, cards, certificates and tables are checked regularly, and cash and materials are counted regularly.

In short, in order to improve the quality of accounting information and ensure the realization of accounting functions, we must strictly standardize the basic accounting work. Therefore, we must attach importance to strengthening the standardization of basic accounting work, especially the leadership of the unit. We should persist in it conscientiously, meticulously, solidly and unremittingly, strive to promote the construction of internal control system, promote the continuous improvement of internal control mechanism, strengthen internal accounting supervision, comprehensively improve the standardized quality of basic accounting work, and constantly improve the level of basic accounting work to ensure that accounting work plays its due accounting and supervision functions in enterprise economic management.

refer to

[1] Ministry of Finance. Accounting basic work standard [Z], 1996-06- 17

[2] Zhang Jinhu. Talking about the problems existing in the basic accounting work and the countermeasures [J]. China Management Informatization, 20 10(7)

[3] Lv Hongbin on the necessity of standardization of basic accounting work [Shopping Mall Modernization ]20 1 1( 18)

[4] Li Xiaoju (1973-) female, from Jinzhou, Liaoning, majoring in accounting.

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