Accounting Issues

Abstract: Accounting change the accounting data processing and handling of accounts and internal control system so that financial officers to reduce the labor intensity and improve the accounting information collection, collation, transmission accuracy of the feedback, so that better accounting to meet the actual needs of business management from the Computerized accounting for accounting practices, and then analyzes the development of our Computerized accounting problems, and summarizes some relevant solutions, enabling more suitable Computerized accounting China's accounting profession, to make accounting easier, get an accurate accounting data, accounting management safe.

Keywords: Computerized accounting, accounting practices, the impact of countermeasures

A Computerized accounting under the new situation the impact of accounting practices

1.1 changed the way accounting data processing and accounting treatment
After the implementation of computerized accounting, accounting data processing is divided into input, processing, output three links, as long as the link to increase the accuracy of data input control, the computer can automatically account, afterwards, reconciliation, checkout, transfer and preparation of reports and accounting data analysis work with compared to manual accounting, data processing, accuracy or in terms of processing speed, great changes have taken place, the accounting accuracy of the information, timeliness, and accounting centralized data processing, automation greatly improved financial process tends to be simple.


1.2 will reform the accounting system of internal control
Computerized accounting, the original cross-checking between the books of troubleshooting error correction control no longer exists due to the automation of data processing, greatly reducing the labor budget, labor can not be directly involved in internal control, in this case, part of the internal control must be performed by a computer through a special program, this part of the internal control procedures, the control object from the original organization, documentation, etc. control extended to the software, hardware, operating environment controls, from simple manual control mode control into the organizational control, manual control and fully programmable combination of internal control, including organizational control, the right to use the control system, the correctness of input and output control, such as program-controlled operation.


1.3 more emphasis on analysis of accounting information
Era of rapid development in a variety of information, accounting information on socio-economic development and improve the economic efficiency of enterprises are playing an increasingly important role in modern information technology and computerized accounting minutiae of social and economic activities can accurately record, preserve and disseminate , accounting, information classification, extraction, processing will then become their important work. systematic, structured, targeted information, go through the process by analysis, in order to meet this need. In short, computerized accounting implementation is bound to bring the accounting object, content, methods of accounting theory and accounting technology, to promote reform in the accounting system.


2 main problems facing the computerized accounting

2.1 pairs of computerized accounting knowledge is not in place
(1) some of the leaders of the importance of the implementation of computerized accounting lack of sufficient knowledge. Do not realize that the times to carry out the development of computerized accounting is inevitable. Is the need to modernize management (2) The long-term traditional manual bookkeeping methods been accepted, and the current management are built on the basis of accounting manual, to change long-established habits of people way more difficult (3) of managers believe that computerization is only " the machine until the account ", the software can be just one input, there has only paid attention to hardware generation, not pay attention to software upgrade from the 286, 386 ... ... until the Pentium 4 models for several times, but still financial software remain in the "old" FoxBAXE development of the DOS version (4) because of some financial executives do not have knowledge of computerized accounting, computerized management of a stranger, accustomed only to hand the management of accounting, particularly accounting Power count of the confidentiality, security gaps, and thus the reliability of computerized accounting data question occurred, resulting in no control, can not control the chaos, seriously affected the popularity of computerized accounting and promotion.


2.2 is very weak basic management of computerized
Although computerized accounting in large part to reduce the workload of accounting personnel, but also increased the operating personnel, maintenance personnel and other responsibilities, has brought many new requirements, raised new questions. Implementation of the Accounting Computer based on the need to establish a matching series of internal control system must be controlled in order to give full play to the advantages of computerized now, many units do not have the accounting system and strict management system or follow established rules, making the computerized accounting not normal, healthy functioning. with the basic work is weak, built on the basis of computerized management will inevitably be some problems, leading to a parallel manual and computer too long, increasing the workload of accounting personnel.


2.3 accounting software defects
(1) security and confidentiality of the poor.

Many software lacks logging operation, the operator, operating time and operating content do not specifically record, the problem is not easy to be held accountable. Another database lacks the necessary encryption, can be easily opened from the outside changes. There are some commercial software In order to capture the market, to provide users with functions to modify the previous annual accounts of these are true and reliable accounting information of potential problems, prone to problems.

(2) the lack of convergence between the accounting module.

General ledger, fixed assets, payroll and other data between modules can not successfully pass each other in order to achieve automatic transfer, related queries and other functions, can not be "seamless", and therefore can not give full play to the computer data processing on the advanced nature. Links to free download http://www.hi138.com 2.4 of the accounting organization and higher quality of personnel required
Specifically in the following aspects: (1) incomplete knowledge of accounting personnel and many older accountants are more familiar with the accounting business, but limited understanding of computer knowledge, but young people are the opposite. To make the computer knowledge and accounting experience combination remains to be seen (2) computer training materials aging. Computer technology has developed rapidly, a few years, computer speed a few times. software operating system also has a qualitative change and now a few years ago most of the materials , and described the old knowledge, practicality is not strong, through such training and pass the practical examination of poor people, just get a card only (3) re-training of accounting personnel, and regular assessment of the lack of continuity, the system sex. enterprises to implement computerized accounting, requires a lot of high-skilled computer, while accounting knowledge to understand the overall talent, but talent is not so simple computer plus accounting, but according to the enterprises of different computerized methods of computerized personnel requirements differ.


3 computerized accounting under the new situation response

3.1 enhance the importance of thinking and understanding of computerized accounting
Companies should clearly recognize that computer technology in computerized accounting work, accounting, computer to replace manual bookkeeping, accounting not only reduced the labor intensity and improve the speed and accuracy of accounting and, more importantly it changed the traditional accounting method of accounting, data storage, data processing procedures and methods to expand the field of accounting data to improve the quality of accounting information, but also changed the accounting internal control and audit methodology and technology and promote the accounting theory and accounting technology, further development and improvement, promote the reform of the accounting management system, is the study of accounting theory and accounting practice of a fundamental change.


3.2 to enhance the security of computerized accounting information systems, confidentiality
Financial data often is the absolute business secrets, to a large extent related to the survival and development, but currently almost all of the software system in order to improve the accounting functions and financial systems to adapt to a big headache, but not several software company carefully studied the data confidentiality. To deal with the rising tide of computer crime, computer security development and implementation of national laws in the whole community to strengthen macro-control of computer security, government departments should further improve the accounting system, computer security risk to impose sanctions for computer information systems provide a good social environment in the computer network environment, the malicious behavior of some internal staff and staff of the intention to act may result in unsafe accounting information, so the establishment of the internal control system is necessary. First, levels of user access authorization management, networking environment, accounting information job responsibility is to build a sound viruses, hackers, the security measures. Third, the design of the software from the computerized network staff, computerized accounting information systems, clear division of responsibilities and personnel, various types of computerized accounting qualifications for staff privileges and control of strict scrutiny to protect the computerized accounting information safe and effective, properly functioning. to increase the software's own limitations function. Fourth, establish a backup system of accounting information, accounting information important to implement multi-level backup. Fifth, strengthen the body machine trail system. 6 is to establish the right to limit access to the network environment, strengthen and protect the confidentiality of data in the data into the system must add some user password, sound monitors, fingerprint recognition and other means of detection and limit user rights settings means seven is based operations management system, we can consider the system for hardware encryption or encryption on the chip and its security measures and special management system.


3.3 good computerized accounting records management
(1) the collection of computerized accounting records.

The so-called computerized accounting records of the collection is in a certain time interval, such as a fiscal year, the computer system, copies of all accounting data (backup) storage media or on behalf of this line on the disc, which from the original computer system accounting files. the financial sector financial data should save the backup file in case of computer hardware systems damaged in the shortest possible time, with minimal loss of recovery under the existing computerized accounting system.

(2) computerized accounting records for management and conservation.

As the computerized accounting records are stored on magnetic media or CD-ROM, the information carrier according to the physical characteristics of dual backups, and file each form should be indicated on the time and operator name, and stored in two different places in order to prevent unexpected situations such as earthquakes or fires caused by the destruction of the computerized accounting system and system of non-recoverable in these files should be stored away from magnetic fields, pay attention to moisture, dust, etc. stored on magnetic media using The file can also be checked regularly, copy, prevent damage to magnetic media leaving the accounting file is missing, causing irreparable damage.

(3) the use of computerized accounting records should also pay attention to computerized accounting records and the corresponding financial software version consistency.

Formed under different versions of the software in the accounting structure of the data can not be the same, there may have access to accounting files not backed up or some unanticipated errors, so in addition to computerized accounting files to save all versions of backup financial data, but also Save the corresponding version of the computerized accounting software system version, the consistency between the two is necessary.


3.4 solve problems in people's minds. Efforts to train professionals
Increase the "compound" the intensity of the training of computerized accounting, especially for computerized management of the training should be regular, and with the exchange of experience, so that the effectiveness of the training received and only a universal type of intensive training difficult to raise the level of computerized accounting in computerized accounting graduates to attract college selection should also have some computer knowledge of the accounting backbone to study computer science colleges, so that combination of old and new, high, medium and low binding Accounting personnel will form, will promote the further improvement of computerized accounting work.


3.5 to further improve the matching of computerized accounting regulations
With the popularity of computerized accounting and financial software capabilities increase, computerized accounting work for the emergence of new problems, the existing regulations to further complement and improve, through the guidelines and regulations of the computerized accounting classes to further constraints, the computerized accounting work towards a standardized and systematic way. refine the assessment requirements for commercial software, to eliminate illegal software functionality. Links to free download http://www.hi138.com