On the significance of computerized accounting and job responsibilities

Paper Keywords: Accounting; significance; job; responsibilities

Abstract: Accounting is the accounting history of a major revolution in Computerized accounting has important practical significance and far-reaching historical significance. Accounting is an important part of the accounting reform, conditions in the Computerized accounting scientific authority to set accounting positions is very important.



A Computerized accounting reality and historical significance

Accounting is the accounting development, but also economic and technological development of the accounting request, the requirements of the times, Computerized accounting has important practical significance and far-reaching historical significance.

(A) reduce the intensity of the accounting staff to improve the efficiency of accounting
Implementation of Computerized accounting, as long as the original documents and accounting documents enter the computer, a large number of data calculation, classification, collection, storage, analysis, etc., can be done automatically by a computer; thus greatly improving the efficiency of accounting, the accounting provide more timely information.

(B) to promote standardization of accounting work to improve the quality of accounting
As computer applications, data sources for a series of accounting regulatory requirements, and data processing can always be controlled, in large part to solve the manual operation of the non-standard, non-uniform, error-prone, easy to omissions and other issues, the quality of accounting work can be further guaranteed.

(C) promote the functions of accounting changes
Computerized accounting, accounting efficiency, accounting personnel can devote more time and energy to participate in management, thus contributing to changes in the functions of accounting, under the accounting control in business to play a greater economic efficiency role.

(D) improve the quality of the accounting team to promote
To carry out computerized accounting, general accounting staff while learning to master the requirements of the new computerized accounting knowledge to meet the work requirements and take the initiative; the other hand, much of the work done by the computer, and can provide many new learning knowledge of the time, you can make full-time accounting staff to receive professional training opportunities, therefore, must gradually improve the overall quality of the accounting operations team.

(E) for the entire foundation of modern management
Computerized accounting, business management tools for the modernization of laid an important foundation to promote or accelerate the implementation of modern enterprise management.

(F) promoting the accounting reform to promote the continuous development of its own accounting
Accounting is not just a means of accounting or accounting information handling changes in technology, but also bound to accounting methods, procedures, content, methods, and accounting theory research impact; to promote the continuous development of their own accounting.


Second, under the conditions of computerized accounting set accounting jobs and responsibilities

According to the characteristics of computerized accounting, computerized accounting enterprises after the general ledger report by the traditional job as the center was changed to the system administrator positions at the core of the post structure. Specifically, should set up a computerized accounting Accounting jobs include: system design, system administrator, system operator, the data auditor. various accounting jobs staff responsibilities are as follows:
(A) the system designer's responsibility
1, according to the accounting system and accounting requirements of the development of computerized accounting systems.

2, micro-economic policy and business management needs, constantly revised and improved overall function of the computerized accounting system.

3, responsible for directing staff to master the correct use of accounting software.

4, the software running in a timely manner to solve the technical problems that occurred.

5, in order to ensure the confidentiality and ensure that the accounting unit of economic data security may not be the unit of accounting data in any way out of the unit or external provision of
(B) the system administrator's duties
1, in the operational phase of computerized accounting software, set within the purview of the post operation password and the accounting division of the officer's authority to set and adjust the operation, responsible for daily maintenance and management, supervision and ensure the system normal operation, the system failure, it is timely to the scene, and organize relevant personnel to quickly resume normal operation.

2, to help master the skills system operation.

3, responsible for calculating the output of the accounts table, the certificate data accuracy and timeliness of inspections.

4, check the operator's log records of operations on computer startup, shutdown and operation of inspection to prevent illegal calls and operations.

5, responsible for the resources of the system calls to modify and update the examination and approval procedures. Links to free download http://www.hi138.com
6, improve the company's existing management system, and to develop job evaluation system responsibility and economic responsibility.

7, the unit for the conservative economic secrets and security of accounting data, accounting data may not be the unit in any way out of the unit or external offers.

(C) the system operator's responsibilities
1, is responsible for the audit after the original certificate or voucher timely and accurate input computer, for the unaudited accounting documents not entered the computer.

2, data output is completed, work should be self-checking, data verification rear auditor review.

3, according to data auditors verified the accounting data accounting, and print out the account table.

4, a day after the end of data manipulation, data backup should be in a timely manner.

5, pay attention to security, their operations are not free to divulge the password, the backup data should be properly kept.

6, in strict accordance with system operating instructions.

7, the problem found during the operation, fault conditions should be recorded and promptly reported to the system administrator.

(D) the duties of auditor data
1, according to the requirements of the accounting system, data, auditors responsible for auditing the original documents and accounting documents and the output of the accounting data, the accuracy of accounts table.

2, false, illegal, incomplete, non-standard certificate returned by the relevant personnel to correct, and then review.

3, do not meet the requirements of the certificate and no signature confirmation sheet accounts.

4, the unit for the conservative economic secrets and security of accounting data, accounting data may not be the unit in any way out of the unit or external offers.

All units in the implementation of computerized accounting process, according to the internal containment system requirements and operational needs of the unit, a reasonable set of computerized accounting positions and clarify the job responsibilities, to promote the further development of computerized accounting career. Links to free download http://www.hi138.com