The application of computerized accounting and management

[Abstract] In the era of knowledge economy, accounting, information collection, processing, handling and implementation of a comprehensive Computerized output process and accelerate the replacement process has become imperative. To strengthen the Application of Computerized accounting and management, enterprises should choose own needs accounting software, accounting management to do basic work, and improving the quality of accounting practitioners, accounting information systems to enhance the security and confidentiality, good Computerized accounting records management.

[Keywords] Accounting Application Management

With Computer technology widely used in various industries, accounting work from the traditional account, afterwards with the changes in reimbursement to participate in business management, higher level management decision-making. The main functions of modern accounting, requires not only depth study of accounting staff capital, cost, price and profit between the variables, efforts to improve operational effectiveness and economic efficiency, more importantly, to participate in business decisions, predict future trends, and to achieve full accounting to the accounting by a single transition from static to dynamic to reflect business conditions reflect the future development of the transition, so that truly reflects the past accounting, control the present and planning for the future functions and tasks implementation of Computerized accounting, can effectively reduce human errors and greatly increase the accounting data collection accuracy, and can make the accounting information to achieve timely and efficient delivery of the enterprise understand the market and enhance market competitiveness play an active role in the traditional accounting manual not only for the business conditions and operating results reflect the relatively slow, And many scientific management methods can not be applied. corporate cost accounting, sales analysis, management assessment and other work can not be timely and accurate, the use of low-value accounting data, does not facilitate subsequent analysis, will give corporate investment, financing and other business activities negative impact, therefore, to achieve accounting computerization, improving the efficiency of financial accounting is a priority, the general trend.


First, choose their own accounting software needs

Currently on the market a wide range of business accounting software, and because each business management model and financial accounting in different ways, so company in the selection of business software, software should not blind pursuit of the "large", but should be combined their own characteristics, choice for the corporate financial accounting and business management modules, such as general business use only financial accounting, financial analysis, fixed asset management, payroll, financial statements, and several other software modules, can be reached on the basic financial management purposes the same time, enterprises should be based on the actual situation, a number of internal research and development of practical management module, which can maximize the use of computer systems to provide enterprises with financial and accounting aspects of the service, but also effectively reduce operating costs, meet the practical needs of management accounting.


Second, do the basic work of accounting management

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.

Although computerized accounting computer calculation tools, but their entire information processing still showed a combination of computer and artificial Computer data (information) processing is carried out through the process, the system of internal control procedures are required. management 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 series of modern enterprise management system, improve corporate governance requirements.


Third, improve the quality of accounting professionals

Improve the quality of accounting personnel, working to strengthen the normative basis of accounting. The work in the implementation of computerized accounting process is essential, although the computer can provide information to speed up processing speed, but even if the accounting personnel matters are handled daily accounting well, it is difficult to make full use of computers to carry out their daily work, so the accounting officer must first have a high professional quality, seriously do basic accounting work, to fully ensure the rational and accurate entry of information the other hand, many units computerized personnel from past 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, computer hardware and software of little knowledge, if computer failure or normally see the interface is not the same, the helpless, computerized accounting, accounting work to add new content, all aspects of the accounting staff to improve their own quality requirements, update the knowledge structure, on the one hand to participate in enterprise management, To learn more about knowledge management, there must also be master of computer knowledge, good basic accounting work and standardized business processes, is a prerequisite for realization of computerized accounting, computerized accounting is also required so promote the standardization of accounting. Accounting for changes in accounting functions, knowledge of accounting personnel caused by changes in the structure and improving the quality of accounting personnel. computerized accounting to accounting efficiency and lower labor intensity of accounting personnel, accounting staff have more time to participate in business management, accounting functions to promote the shift, thereby, causing changes in the structure of knowledge of accounting personnel and quality. computerized accounting under the accounting professionals in addition, there are computer professionals Computer professionals, the main task is to ensure that hardware and software equipment and the normal operation of the entire system, so in the accounting process to play its due role in order to meet the objective requirements of computerized accounting work.

Links to free download http://www.hi138.com Fourth, to strengthen the accounting information system security and 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 Data confidentiality, security is poor.

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, water, theft, rodent control measures, as well as emergency response and other emergencies.

Necessary internal controls 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, 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 establishment of a backup system of accounting information, accounting information important to the implementation of multi-level backup.

Enhance data confidentiality and protection into 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 and so on.

Strengthen the management of vector file magnetic media. To ensure the authenticity and reliability of the file, the implementation of the new vector file paper file and double sets of custody, and gradually to completely new magnetic storage media carrier transition.


Fifth, do the computerized accounting records management

In order to more effectively do the computerized accounting records management, we must be based on the characteristics of computerized accounting records, accounting files, respectively, do the collection, preservation, use and other aspects of the work.

1 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) stored on magnetic media or CD-ROM, which from the original computer system accounting files . 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 management and preservation
As the computerized accounting records are stored on magnetic media or CD-ROM, according to the physical characteristics of the information carrier, in the form of these files should be prepared to double the use of "AB backup Law" for data backup, and to each of the indicate the formation of the time when the file name with the operator, is stored in two different locations, in order to prevent unexpected situations such as earthquakes or fires caused by the destruction of the computerized accounting system and the system unrecoverable.

3. The use of computerized accounting records
The access to the computerized accounting records in computerized accounting to carry out long-term process, with the software systems continue to upgrade, we will have access to the accounting file the following two cases: ① the access to the accounting file version number and version number of the current computerized accounting system consistent, then only will you need access to files through computerized access to the file system software (or data recovery) functions can access to. ② The access to the accounting file version number and version number before the computerized accounting system is inconsistent, and you just installed on another computer with the corresponding version of the computerized file system, then the access to .

Accounting of financial officers from a large number of scores, the liberation of accounting work to improve the efficiency of financial operations, but with the popularity and Application of computerized, there have been a series of problems, such as, manual mode some of the provisions have not paid there, the inspection certificate to change signs, some of the accounting positions will be abolished, a large number of financial data retrieval Applications, accounting software can not adapt to changing institutional change, and reporting system interface, the software with other business units interface, etc., especially under the new situation, the Application of the Internet makes the computerized accounting applications and on a new level. but also to put forward our application for a new computerized subject the same time, we should also look at to, the implementation of computerized accounting, not instant success, which is a orderly and gradual process, there is a vast financial and related staff to adapt to the process, the implementation of the computerized process, not just to change the way financial accounting more to explore in this work and summary. Many enterprises are not successful, or on, the response is not good, there are aspects of this or that problem, and some of these questions is the theory and after the inevitable reality of conflict, there is a lack of experience and mistakes in the choice of software and other causes.

As the old saying goes: "Where the most difficult to reform the industry and its benefits in the post, fool Vladimir see, to know who that is or see it, but doubts it into, porto present inconvenience, the Peoples of everyone to see it." Computerized accounting is not step work. Accounting success ultimately relies on the application of the perpetrators difficult and tough attitude and continue to study the work of the spirit, no matter how good the software has its shortcomings, which required that the perpetrators of the second development and application. no matter what time can not be upside down, ignore the leading role, which is often overlooked in computerized work is an important issue, but also a lot of impact on implementation of computerized trade-off is an important factor.

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