Discussion of issues related to computerized accounting

Paper Keywords: Computerized accounting, accounting information, the quality of personnel

Abstract: This article on Computerized accounting for the impact of accounting information and how to improve the quality of accounting information are discussed in improving the quality of accounting information, software should begin to ensure the integrity and availability of accounting information, internal controls built system to ensure the confidentiality of accounting information and security, improve the quality of accounting personnel to do basic accounting work.



As Accounting is a systematic project, in the development process to be done, there are many issues to be solved in time, otherwise it will seriously impede China's Computerized accounting to a deeper level of development following on China's current accounting computing process must be valued and need to address several issues were discussed.


A Computerized accounting work in China's current problems

1.1 integrity and availability of accounting information is still not perfect
1.1.1 Accounting information can not stand the height of business management research. Because too much attention to software accounting functions, and neglect of the financial management and control, decision-making functions of accounting software as opposed to the traditional way of thinking, simulation manual accounting methods, the lack of management. Most of the financial system to input vouchers, through Computer processing, complete accounting, afterwards, reimbursement, etc., and confined within the financial sector now accounting for the circulation of large multi-function software to improve financial information systems areas, can only be done after the bookkeeping, afterwards, reimbursement and to provide primary management functions, does not have to predict things in control, after analysis of decision-making functions of management accounting in recent years despite pioneering the development of managerial accounting software, but because For various reasons, generally only from the financial management requirements, and failed to achieve good results.

1.1.2 accounting information system and enterprise management information system can not combine the accounting information system not only with production, equipment, purchasing, sales, inventory, transportation, personnel and other subsystems out of line, and the various subsystems within the accounting software only to transfer the certificate of contact. resulting data can not be shared between the inside and outside the subsystem, the information is not smooth, it will affect the financial management of the play, they can not meet the needs of modern management in an integrated enterprise management information system in accounting subsystem subsystem should obtain from the other businesses, such as costs, depreciation, sales, wages, raw data, improve data collection efficiency and management capacity of the service subsystem also obtain support from the financial subsystem, but separate, not each other data sharing, often a printout subsystem to another subsystem keyboard input into many commercial accounting software development, there is no uniform plan, instead of using individual development, through the "transfer certificate" way to pass the kinds of data, failed to form an organic whole, the various accounting modules are isolated from each other "islands."
1.1.3 the accounting information system is still a closed system of accounting in addition to reflecting the openness of the system within the enterprise to share information between the various subsystems, it is more reflected in the accounting and disclose information on the content and distribution methods But the current accounting information system through the Internet network can not release financial statements to shareholders and other comprehensive information and detailed information, not through the network directly to the tax, financial, auditing, banking and other departments to provide comprehensive management information, not to selectively disclose relevant personnel, technology, equipment and other information of interest to shareholders, in addition, widespread support for inter-network multi-business group, the financial value of information resources not fully utilized.

1.2 Accounting information confidentiality and security of poor
Accounting is based on computer network technology and security technology, based on information technology, accounting, information technology is adequate security for the protection, to a certain computer hardware support in the corresponding software in the network under the management flow storage and processing, and ultimately people need to come in the form of cash With the expansion of computer applications, the use of computer corruption, fraud, fraud and other crimes are common occurrences in the computerized accounting environment, the accounting information to a variety of data files recorded in the form of magnetic storage media, the information on these storage media exist in machine-readable form, so it is easy to copy, delete, distort, without leaving any traces.'s highly centralized database technology, unauthorized personnel can All through the computer data files and Web browsing, copying, forgery, destruction of important financial data company. is a visible high-tech computerized accounting crimes, new technology under a new crime, and has a great hidden dangers to greatly increases the risk of accounting information security.

1.3 business accounting personnel and low quality computer operations
Currently, many units from the previous staff is computerized accounting, treasury and other short-term training came through, they use the computer processing business process is often a lot of power is in addition to using financial software, knowledge of computer hardware and software poorly understood, once the computer fails or is not usual to see the interface at the same time, the helpless, even if the factory installed accounting software in the system when they were training, but some never touched a computer accounting personnel entry is still very slow, And in the machine often misuse, if wrong, might make their work go down the drain for a long time, the system data loss, a serious cause system crashes, this low quality of the accounting staff is not competent accounting computing of work.

2 Measures to improve the work of computerized accounting

2.1 to solve the people's ideological problems of computerized accounting
Cause of our computerized late start, the concept of people's thinking has not yet fully understand the meaning and significance of computerized Most units are used instead of computerized accounting manual, just reduce the accounting staff from the burden of improving accounting efficiency aspects, which do not recognize the establishment of a complete accounting of the enterprise information system importance, so that the existing accounting information provided can not be timely, effective decision-making and management services for the enterprise. Links to free download http:// www.hi138.com 2.2 to do the basic work management, especially in Basic Accounting
Management infrastructure mainly refers to a set of more comprehensive, standardized management system and methods, and more complete standardization of data, basic accounting work mainly refers to the soundness of accounting systems, accounting procedures are standardized, underlying data is accurate, complete, etc., this was a important to ensure a good computerized work because the computer processing the accounting business, must be pre-set a good approach, which requires the input of accounting data, business processes and the system must be standardization of computerized accounting information system in order to make a smooth be. no good basis for work, computerized accounting information system can not handle irregular, non-standard accounting data, computerized carry out the work will encounter difficulties. management staff awareness of modern management, modern management across the enterprise under the guidance of the master plan to do long-term computerized accounting, the recent development plan and program and carefully organized and implemented, re-adjust the accounting and institutional settings across the enterprise, division of labor positions, the establishment of a modern enterprise management system, improve corporate governance requirements. also modify the expansion room, purchase, installation, commissioning equipment, self-development or purchase accounting software, training, computerized accounting personnel, the system's test run, and so work all the work listed above must do, otherwise, the computer-based accounting system will not work to the detriment of the overall effectiveness of computerized accounting, and it can not be further sustained way, accounting and business management modernization will not be realized.

2.3 to strengthen the accounting information system security, privacy
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 Data confidentiality, security is poor. To deal with the rising tide of computer crime, the state should develop and implement computer security laws, in the whole community to strengthen macro-control of computer security, government departments should further improve the accounting system, the behavior of the computer security risk sanctions for computer information systems provide a good social environment for critical computer systems should be added to the electromagnetic shielding to prevent electromagnetic radiation and interference to develop computer room regulations, the development of the engine room fire , waterproof, anti-theft, rodent control measures, as well as emergency response and other emergencies.

Necessary internal control: 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, the implementation of user permissions points level authorization management, networking environment, accounting information job responsibilities. Second, establish a sound viruses, hackers, the security measures. Third, the design of computerized network software start, increase the limit function of the software itself. The first Fourth, the establishment of a backup system of accounting information, accounting information important to the implementation of multi-level backup. Fifth, strengthen the audit trail system. Sixth, the establishment of the right to limit access to the network environment.

Enhanced network security capabilities: Network accounting to achieve resource sharing of accounting information, but also to its exposure to risk, these risks mainly from hackers and online leaks, etc. In order to improve network accounting information system security capabilities measures should be used, such as the use of firewall technology, network anti-virus, encryption information stored communication, authentication, authorization, and so on.

Enhance data confidentiality and protection: entering the system, plus some, such as user passwords, sound monitoring, fingerprint recognition and other means of detection and limit user rights settings means may also be considered hardware encryption, encryption software or the system for on-chip encryption security measures such as machinery and specialized management systems, such as the special plane, special rooms dedicated, etc. to strengthen the management of magnetic media carrier files: To ensure the authenticity and reliability of the file, the implementation of the new vector file paper file and double sets of storage, and gradually to completely new magnetic storage media carrier transition.

In short, China's accounting reform has taken a prudent and orderly pace, and has made brilliant achievements, but as part of the superstructure areas of accounting, its concepts, theories, methods, etc. should be as objective changes in economic environment continue to reform, development and improvement in the Internet age, to make our computerized accounting work can be a healthy development, we must be careful on the theory and practice of accounting of .21-century should be a center of information technology The new accounting, rather than a patchwork of accounting.


References
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[2] Zhang Wei of network accounting information security and prevention [J]. Marketing Week of Commerce, 2004 (12.

[3] LIU Li-jun. Network security of accounting information and prevention [J]. Business Accounting, 2004 (11.

[4] Zhang Junhua, strengthen internal controls of computerized accounting [J]. Economist, 2005 (3 Links to free download http://www.hi138.com