Opinions of Accounting

[Abstract] With the deep-level Computerized accounting further the development of Computerized accounting for internal control has brought many new problems, to establish a good Computerized accounting system of internal control to ensure the implementation of Computerized financial systems After the normal, safe and efficient operation has become imperative. This was carried out in detail.

[Keywords:] views Accounting Measures

I. Accounting
Accounting is a contemporary Computer-based electronic technology and information technology to accounting kind of short. Accounting is the use of electronic technology means the financial revenue and expenditure, changes in accounting factors accounted for the increase or decrease of the enterprise's budget, cash flow, logistics cost management of the operating system. The system includes computer, software, storage media and operating personnel. Second Accounting is the accounting information system, is the core component of enterprise information system part of the central nervous system, enterprise information is the enterprise accounts, management, production and operation of the basis and the results reflected. whether it is business or accounting elements of income and expenditure accounts in various statements of accounts were eventually reflected in the form of information. so that Computer Accounting use of a computer instead of manual bookkeeping, afterwards, reimbursement, and instead of part of the human brain completed the processing of accounting information, analysis, and to determine the process.

Second, problems of computerized accounting
1. Computerized management system and implementation of detachment. To ensure the normal operation of computerized accounting systems and accounting information, security, preparation, legal, reliable, companies need to study and formulate appropriate management and computerized accounting system. Some enterprises to achieve rejection accounts, according to the Ministry of Finance, Accounting job specification called for a large number of computerized management and internal control system, and sometimes play a very good effect, but after the rejection account, these are not further improved, mainly as follows: Operation order confusion, unclear; in the operation of a computer equipped with a computerized Computerized some work-related content, such as online chat, play games, etc.; number of unrelated persons allowed to use computers, inadequate record keeping computerized data and so on, these issues should be resolved.

2. Accounting system changes behind the development of computerized accounting. The current financial and accounting systems are mainly based on manual accounting, computerized accounting applications, from accounting methods, accounting processes to the organization of accounting work , the way the internal control and accounting records kept media and methods have undergone changes, so must be based on the characteristics of computerized accounting, financial accounting system to make the appropriate changes to strengthen the software companies use only, ignoring the accounting system construction.

3. Accounting basic management is very weak. Although computerized accounting in large part to reduce the workload of accounting personnel, but also increases the operating personnel, maintenance personnel and other positions, brought many new requirements, raised new problems. At present, China has established the basis of manual work under the conditions of management, there are still many deficiencies, some SMEs are not very sound internal control. to achieve accounting, on the need for corresponding supporting a series of internal control system to be bound to give full play to the advantages of computerization.

4. Attention to accounting functions, ignoring management. Has been engaged in accounting work in China after the accounting matters in advance of the analysis and forecasting and control in computational complexity due to the difficult. Computerized accounting application and development can be accounting staff from the heavy afterwards, reimbursement freed, the main focus on strengthening financial management. However, the computerization of the accounting unit has ignored the existence of functional importance reimbursement management phenomenon. use accounting software, materials , payroll accounting, fixed assets accounting and so more powerful, with a management cost accounting, financial index analysis system and the capital supply and demand forecast module, but not too simple design or content, search function is not perfect, limited management functions, there is no Accounting from the sub to play the role in strengthening financial management.

5. Poor awareness of security and confidentiality of the operator. The security problem is that once the software and hardware failures or virus intrusion, data security, reliability to be threatened, in addition to data storage media change, if the information is not regularly print archive or random back in time, the event of a failure, then the losses can not make up. On the other hand, shallow sense of confidentiality is also easily lead to huge losses, which mainly set incorrectly for the operating rights, operation and management is lax.

Links to Research Papers Download http://www.hi138.com 6. Computerization lack of professionals. Since the requirements of Accounting staff is relatively high, both required to master certain accounting staff accounting expertise, but also To acquire the relevant knowledge of computers, financial software, maintenance and use of technology and maintenance. but in practical work, although most of the accounting staff have received computer training, training junior staff who are mainly high-, intermediate applications personnel are not more, and trained personnel are currently receiving a small number of senior, did not meet the needs of electronic accounting.

Third, improve and strengthen the countermeasures Accounting
1. Design and implementation of the policy of the computerized system. Accounting is the financial work of a long process, not finance short-term goals, it is always in the continuous improvement and development, and therefore need to elaborate accounting of electricity Operators of the development plan and work plans, in a unified planning, orderly implementation step by step in order to avoid blindness, and to ensure coordination of work before and after the stage to expand the application range of solid, and ultimately the entire enterprise information.

2. Strengthen the computer hardware and software management. Financial software company in software development, security audit mechanism must be introduced to important operating log records, and the necessary permissions, so that business data is only decrypted conditions in order to use the same time must make the necessary authentication and content inspection and control the installation of some software, especially database software, in order to prevent open multiple accounts using the database system database, illegal treatment, rejection of all related personnel to use the computer. to establish a complete operating environment and software systems to computerized accounting information system of internal controls necessary means, the only way to ensure that the accounting staff is relatively independent and complete exercise of their rights in order to achieve the accounting internal controls.

3. Increase the "compound" the training of computerized accounting efforts. Of computerized training of management personnel to conduct regular exchange of experience combined to make the training practical results. If only crash universal professionals training, difficult to raise the level of computerized accounting. in the absorption of Accounting graduate college freshmen should also have some computer knowledge selection of the accounting backbone to study computer science university, this combination of old and new, high, medium and low combination of computerized accounting personnel will be formed, will promote the further improvement of electronic accounting.

4. To strengthen the accounting information system security, confidentiality. With the popularity of computerized accounting and financial software functionality continues to increase, accounting computerization there were also some new problems, in order to embark on Computerized Accounting standardization of the road, should establish a sound internal control. The system operator other than the operator has only an operating authority, to strengthen the system of computerized data entry, processing, output control, specifically administrators, operators, maintenance personnel of the terms of reference, software, hardware, document security to check, set the multi-level security measures, for individuals prone to monopolies as well as the individual system administrators to prevent the regulatory control problem, all of which are computerized accounting rules and regulations must be developed to be considered.

These problems are often encountered in the use of computerized accounting and must attach importance to and promptly resolved. Should the attention and timely resolution of these issues, it is bound to promote a deeper level of development of computerized accounting, accounting to maximize Level and quality of accounting information, the better for enterprises at all levels, institutions of modern management level and enhance economic efficiency services.

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