Analysis of computerized accounting

Paper Keywords: Accounting Job Analysis

Abstract: The implementation of accounting system is more conducive to higher accounting regulatory bodies with uniform accounting system to focus on monitoring the implementation of accounting standards, strengthen supervision, the ability to effectively improve the risk of revealing, to a certain extent, the non-compliance violation played a tightly controlled operation role in the same time, the risk point of effectively reveal, but also for management, the business sector to strengthen management, to adjust the system to optimize the system to provide comments and suggestions.



A Computerized accounting problems reflected

1.1 The lack of high-quality accounting accounting change in the mode, so that centralized accounting operations center to the back of the uniform accounting treatment, accounting for the larger scope of business, accounting for up to professional level staffing is clearly insufficient. On the other hand, changes in part by the accounting staff accounting personnel, because of its work in the business process level or the limits, more emphasis on the accounting staff often only one of the business (such as the public, the private, the overall quality is not high, accounting for a large in the background mode, the various types of integrated business accounting accounting jobs easier to form gaps.

1.2 Accounting practices behind the Computer accounting manual accounting work to reduce the intensity and improve the overall efficiency of the accounting, but centralized accounting, part of the system can not be processed automatically or be manually accounted for a greater workload, while the traditional accounting jobs trading organizations or institutions to take account of the plane in units of accounting methods, it is not the level of risk based on accounting matters or business line accounting classification of vertical expertise, operational capacity of the different accounting of the same business accounting personnel, the lack of specialization in this comprehensive accounting of the business, focus on highly complex operating mode, the original plane accounting method of accounting, accounting personnel, demanding professional quality, each accounting staff need to know and are familiar with credit cards, savings to the business credit business policies and systems, work is very difficult. because of the business and accounting personnel are not familiar with the system of access to relevant documents will be time-consuming, and even may be busy with work, ignore the phenomenon of in-depth analysis of the surface, so that based on decentralized institutions plane accounting method of accounting operating efficiency is very low, accounting staff to complete daily accounting operations only busy with the amount of target, easy to overlook the depth of the accounting issues, detailed analysis, more remain in the error correction level.

Sufficiently sophisticated accounting operations of 1.3 although the business accounting business accounts, the contents have been unified, but the accounting operations of the accounting procedures, review points, to determine the scale, rectification requirements still need further clarification and harmonization. Most accounting staff with experience and ability, identify and determine the accounting matters, to determine the scale of operation vary, and the staff varies, and prone to omissions, negligence, affecting the quality and efficiency of accounting other hand, standards also resulted in a lack of refinement operations on the quality of accounting personnel can not be reasonable evaluation of supervision is not conducive to the identification of accounting responsibilities. and then on the one hand, the lack of refinement of the standard accounting officer job rotation to increase the time and effort to adapt to difficult, increasing the cost center to pay the training costs.

1.4 First, the lack of accounting risk warning mechanism, based on data mining enterprises in China's accounting system risk early warning is still in raw data processing stage, some early-warning model to set the conditions a single, easy to produce vast amounts of information, does not have the actual operability, or the filter is too high, the conditions combined unreasonable risk of missing real events. Secondly, the risk of early-warning model to set the coverage is narrow, is still confined to the accounts of the business, and not to the business-context, the lack of operational matters overall supervision of the third, the lack of trend analysis part of the business information on problems found in the frequency of a period of time, such as a lack of direction and periodic study of the law, affecting the accounting system of risk discovery capabilities.

1.5 System functions play is not enough accounting system in accounting management has an important management decision-making role, so that different levels and different departments of the functional managers, business and technical staff understand the business operation status, track business development dynamic, found there is a problem, analyze causes of the problem, make the appropriate decisions. Currently, the accounting focus more on accounting operations, emphasis on a simple reflection of the accounting issues, exhaustive, but the problems have deep-seated reasons, the basic motivation , the risks inherent in point, the lack of depth analysis of the risk source, focus on the lack of specific risk prevention and control recommendations, the risk of revealing the ability to be improved.

The existence of these problems not only limit the normal development of corporate accounting, and so that accounting exposed to greater risks. Therefore, we urgently need to strengthen the accounting work, to strengthen accounting oversight and improve the efficiency of accounting operations to better improve and standard of business management and business operations, improve internal control of accounting standards. Links to free download http://www.hi138.com
2 Computerized Accounting how to improve accounting

2.1 Accounting personnel training
2.1.1 through various forms to improve the overall quality of accounting personnel. First Servant of learning to take the field, accounting personnel deployed to the grassroots network to strengthen the integrated business system learn the business rules to enhance the level of integrated business systems business, the second is the organization of special inspection, deployment of accounting officers to take on-site inspections to improve the accounting staff the ability to work and check the actual level of the third is to hire a professional teacher to teach the system of accounting theory, auditing profession, in order to effectively improve the professional knowledge of accounting, fourth is to strengthen knowledge and financial laws and regulations business skills to learn, improve supervision and accounting personnel shall be found, problem solving skills to adapt to new accounting needs of their work situation.

2.1.2 integration of all aspects of accounting professionals, accounting for the formation of risk analysis experts. Is through the integration of accounting professionals who understand the accounting situation, understand the characteristics of each accounting staff, will acquire expertise in a particular aspect of business, or experienced accounting personnel reasonable with each other, brainstorming, to form a team of experts, to avoid gaps in accounting expert team by business lines, cross-level research and analysis and optimization of risk-adjusted early warning models, parameters, operational risk analysis of the characteristics of a period of time, trends, guiding accounting operations, and ultimately achieve convergence accounting experts, business people's experience and wisdom, to adjust, improve processes, continued with the ensemble, the risk of early-warning model to optimize and improve the ability to reveal the purpose of risk.

2.2 implementation of classification operations to change the existing flat accounting practices, according to the accounting task management network from the one-dimensional approach to the allocation by business line, trading content, level of risk factors such as changes in the distribution of multi-dimensional approach, the accounting tasks according to the content divided by the complexity of the multi-class implementation of the classification operation. different operational capacity of the staff to take different levels of business content, such as: general accounting matters by the general accounting staff, and the main is to examine the business processes more complex, the general level of risk, need With a certain degree of expertise, experience and dynamic analysis to determine the contents of the information. senior accounting services, accounting experts, experienced, and the main trade association is to check the degree and higher degree of risk, operational complexity, not through a direct artificial audit of the business or transactions. in order to reduce positions on the personnel accounting for the division of general normative account might even consider action in accordance with accounting elements of the split, each person is only responsible for a single factor accounting for a business, more than water operations, combined into a complete business accounting, so as to minimize the difficulty of accounting and operating costs, improve accounting efficiency.

2.3 improve the quality of accounting system through a combination of business requirements, development of standardized accounting operations manual, a clear accounting of the basic steps, basic elements of the audit, audit standards and accounting methods, risk analysis, rectification requirements and so reduce the accounting operations of the human differences improve the overall quality of accounting when the accounting standards to establish a sound, we should rely on accounting standards, the establishment of accounting quality supervision and inspection mechanisms, implementation of work responsibilities, such as: the accounting officer in accordance with a certain amount of a reasonable set up special quality inspection posts, with the quality of supervision personnel, in accordance with accounting standards for the completion of the job, one by one, for the accounting personnel in their operations for quality testing and evaluation.

2.4 the use of advanced data mining technology in China's enterprise accounting management, data mining applications is still a blank, far less in marketing and credit rating of the application of our team of experts should be fully studied and the use of advanced data mining techniques and statistical analysis.

2.5 implement category management accounting accounting job in improving the efficiency and effective detection of problems, based on maximizing the results of work reduced due to the impact of accounting, cost center according to the nature of the problem, causes, risk, accounting issues found in standard class is divided into general , two major categories of risk error class problem, two types of questions take a different release of information, supervision and prompt corrective actions and the way risk, such as: a result of operator skill or sense of responsibility and other causes of some normative errors, usually does not cause risk or lead to the case of general norms kind of problem, you can press outlets, the nature of classified order, a regular monthly briefing to reveal the causes, management and prompt rectification requirements. Links to free download http://www.hi138. com