Network environment development of computerized accounting

Abstract: network, application of digital signs, mankind has entered the Internet age. In this era, the traditional business management model, management style has changed, as a corporate management Information system an important part of the Computerized accounting, the inevitable affected.

Keywords: Computerization; e-commerce; Information resources

First, the Development of Computerized accounting and Computerized auditing to resolve the relationship between

The promotion and application of Computerized accounting is a revolution in traditional accounting, but also the significant impact to the traditional audit. First, computerized accounting, securities, accounts, tables and other accounting data and accounting Information is stored in the magnetic media, although the accounting treatment of accounting personnel also need to control, but the process is completed in a computer system. especially in a networked environment, accounting, data collection, processing, storage, transmission and output accounting Information in the program is basically under the control automatically. visible, tangible audit trail greatly reduced, the traditional audit has been unable to examine accounting data and accounting Information, safety, efficacy, completeness, accuracy, and secondly, in the computerized accounting, because people Machine features of that system, the traditional system and the accounting staff to book as the central role of internal control has been lost, replaced will be based on accounting data processing center. The current system-based audit of the compliance test will be effect to study the new environment must be re-audit risk under, and finally, computerized accounting system itself, because the vulnerability, such as unpredictable environmental disasters, computer hardware or software failure, human error unintentional and intentional fraud, etc. can give the system caused incalculable harm. have no doubt difficult to audit, increased audit risk. In short, computerized accounting enormous benefits to the enterprise, but also the significant impact to the traditional audit, electricity Operators of the emergence and Development of the audit of the times dictates.

Of electronic data processing audit started in the 20th century, late 80s, though with ten years of Development, but the depth and breadth of its application is far lagging behind the Development of computerized accounting. At present, with e-commerce, network finance operations and the rise of the accounting information, although some scholars have been proposed site audits, e-commerce auditing, accounting, information Technology auditing point of view, as a computerized audit of innovation, is still being discussed in theory, practical work there certain degree of difficulty. Therefore, we in the Development of computerized accounting at the same time, more attention should be paid to the computerized audit and Research, so the two complement each other mutual promotion and common development. especially in the Internet era, network Technology to the computerized audit of the development has brought opportunities and challenges, the network era of innovation is far from the audit should not be limited audit objects, audit techniques, audit business, but should be the framework of the audit theory and practice of the full range of innovation. call for audit of the Internet Age theory and practice workers in the global economy connected to the Internet, the master of modern information Technology (including computer Technology, communication Technology, information processing, audit network time to develop all-round innovation, and computerization to ensure the development of accounting synchronization.


Second, the development of computerized accounting requirements to adapt to e-commerce development

Network technologies built on top of e-commerce broadly refers to the use of computer networks and electronic tools for all types of commercial trade. E-commerce with its low cost and high efficiency features to attract the majority of enterprises, enterprises have adopted to establish their own Web site or network services company, to electronic advertising, electronic payment and settlement, electronic banking, online consulting, etc., in order to expand business channels and increase trade opportunities. It can be said on behalf of the 21st century e-commerce trade development.

E-commerce activities to be able to properly carry out, in addition to functional network technology for the foundation, the enterprise must also have the following requirements:
Business data can be exchanged in both directions independently. E-commerce activities, business data, such as electronic contracts, electronic orders, product information can be two-way independent, free exchange, which requires companies and enterprises (BtoB, business and customer (BtoC of able to get between each other's business data to achieve the purpose of realization of electronic transactions.

Financial control system through independent scheduling, allocation. E-commerce, online payment and settlement must be able to directly secure, reliable, smooth implementation, which requires companies to build their own electronic books and electronic bank accounts, establish and improve the network control system, funds to achieve scheduling, allocation and payment to complete online transactions.

Procurement, delivery can be confirmed through the network directly. E-commerce activities, business or foreign enterprises purchasing goods must be sent directly through the network to confirm transactions, development and completion. This requires enterprises to establish their own business data authentication system, to achieve the accounting data and other Economic information, the recognition, measurement and recording.

Computerized Accounting is to take full advantage of computer and network technology, from the collection of different sources and channels of business activity generated in the accounting data, accounting information, financial regulations and accounting system in accordance with the requirements to storage, processing, and generate accounting information to pass all aspects of corporate Nei outside to help information users to improve business management and financial decision-making and effective control of Economic activity. In the Internet age, in order to meet the requirements of e-commerce development, computerized accounting in the foundation to achieve its basic objectives on, toward the network of financial and accounting information of the general trend of development. But in the process of development, should gradually improve its network features, such as: the establishment of a central database accounting system, and enhance the sharing of accounting data. improve the accounting data and Internet the standard interface technology, and business data exchange, and establish bank broadband connection between the network, enterprise accounting system and bank account management form mapping, and promote the security of online income and expenditure account, reliability, build power Operators of the accounting system and other standards for data exchange between business systems, financial services play a computerized accounting oversight on the timeliness and effectiveness.

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Information is the world's Economic and social development trend of China's industrial upgrading and also the realization of industrialization and modernization, a crucial element. So should the national economy and social information on the priority. China <<Economic and Social Development fifteenth Plan>> in particular should be made to information technology to stimulate industrialization and request "through the micro-electronics, computer, network technology, designed to promote industrial Research and development and raising the level of and changes in technology, by e- inter-enterprise business, especially e-commerce applications, to promote the marketing, transportation and service mode changes, reduce costs, expand market size industrial products, information products and by promoting the integration of traditional products, and information technology in the application of new products, increase value-added information technology products. accelerate production, information management process. "
At present, the promotion of enterprise information is the national economy and society an important step in the process. Enterprise information is a summary of the title, broadly speaking, refers to the extensive use of electronic information, computer and network technology, production, management, automation . Its applications include production process information, process information management, office automation and integration of integrated systems. Meanwhile, the enterprise information system project is also a need to use systems engineering ideas and methods to study and consideration. Therefore, In order to enable enterprises to conduct more effective information technology, access to benefits, we need a set of ideas and methods to deal with such an information system engineering, the need for a strategic consideration.

Accounting is designed to improve the activities of enterprises and Economic units to strengthen economic management and the establishment of a financial information primarily to provide economic information system, computerization of this information after you make the accounting function of the system further play. However, With the advent of the Internet age, can not afford to computerized accounting information has been the impact of the wave must be such an economic information system itself into the tide of information. Computerized Accounting Management Information System is a subsystem of enterprise information is an important part, therefore, the development of computerized accounting to stand in the strategic level of enterprise information, from global and holistic perspective to plan their development. At present, this strategy should be considered include the following areas:
Goals and guidelines established. First to the development of computerized accounting clear goals, objectives and service standards are consistent with the enterprise information, although it is in retreat, but it must improve its credibility, to ensure its practical work a direction guide.

Technology and equipment configuration. This mainly refers to the computer and network hardware and software system configuration information from the enterprise to promote global considerations, such as network layout, the choice of the host or workstation, network contacts of the special and general operation system and database selection, the unity of such standards.

Information resources management. Information resources is the strategic resource allocation optimization of its enterprise information related to the degree of effectiveness. Accounting information is part of enterprise information resources, should be the height of enterprise planning and management, such as accounting information delivery and processing permissions, ownership and sharing scope, safety and convenience, reliability and relevance of the degree of control.

Management system structure. Enterprise management system structure is related to the key to the success of enterprise information. For computerized accounting management should be from the perspective of the entire enterprise organizations and arrangements, such as computerized accounting management agency status and role of duties and responsibilities of leading departments, funds mechanism, and business contacts as well as planning, planning, implementation of the management structure.

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