Thinking of the Development of Accounting

[Abstract] With the continuous development of electronic information industry, accounting Computerization in the social economy more and more widely used, and the Internet, the impact of the enterprise is the most direct and far-reaching. How to Develop Computer Accounting of the problems are more cause for concern, the Internet makes the financial accounting system and content of the environment has undergone profound changes. In this paper, how to develop the Computerized Accounting in China to discuss relevant issues.

[Keywords:] accounting, network, control
[Writing year] 2010

[Text]

First, China's overall development trend of Computerized accounting

Since the last century, 90 years, progress has been made Computerized accounting development. Computerized numerical calculation by a simple accounting of the development to full value, and then to have artificial intelligence, accounting management information system, while the single-user Accounting the development of the network operating environment.


The overall development of computerized accounting through three major trends should be the development stage: the computerization of accounting - accounting management or business management computerization computerized decision support one by one.


Second, the risks of computerized accounting

1. The financial risks that exist in the software configuration

Accounting financial software configuration is an important part of establishing information systems. In the actual configuration of security risks everywhere.


(1 purchase of way. Currently, many units in the purchase of software, often like to buy the most advanced products, while ignoring their own situation and needs.


(2 in development mode. The actual development of a number of fatal problems often occur: system analysis and design staff can not fully understand the system status and user needs, feasibility analysis report does not conform to reality, lead to decline in the quality of software developed, the safety factor decreased.


2. Actual operation risks

Some units have confused the system password in Finance completely open, there is a case is open between the operator your password, in addition to operating system is imperfect because, rights management is not strict, security measures are not comprehensive, the lack of effective supervision of the phenomenon caused by negligence have occurred.


3. Computer maintenance process risks

As the rapid development of computer technology, using computer technology for criminal already has intelligence, covert, that the problem is not easy to find clues, and several other features, the technical means also higher than the preventive measures.


4. Accounting records management process Risk and Prevention

Some accounting files in the collection process, not out to save the original computer system. Once by accident or human error and data loss or system is damaged, it can not in the shortest time and minimum loss of recovery under the original accounting data, the computerized system does not work.


Third, our present problems of computerized accounting

Accounting work is a huge project, in the development process to be done. At present, electronic accounting there are several major issues. 1. Ideological awareness. Of computerization cause of a late start, the concept of people's thinking has not been fully aware of the significance and importance of computerization. Many people do not realize that the establishment of complete accounting of the importance of enterprise information systems, investment in software updates and hardware support, etc. not enough, even the reliability of computerized accounting data skeptical. 2. policies and regulations lag behind. At present, China's relevant laws and regulations promulgated there are provisions that hinder its development, affecting the popularity of computerized accounting. In addition, unsound because regulations make it difficult to control computerized crime 3.. basic accounting work does not meet the requirements of computerization. Some of the basic work unit of accounting is not perfect, so that the computerized accounting information system can not handle irregular, not standardized accounting data. 4. At present, the number of units on the accounting staff in computer skills, poor quality, the accounting staff must have relevant management knowledge and network knowledge, but also have accepted innovation and knowledge. 5. accounting information system security, confidentiality is poor. financial data, the absolute secret of the enterprise, in large part relates to the survival and development. because the openness of the network and their own lack of resources, so that the security of accounting information vulnerable to threats. 6. Accounting scope limitations. At present, only the implementation of computerized accounting computerization of financial accounting, management accounting computerization did not materialize, but not the full sense of the computerized accounting . Although a few software developers have been involved in ERP, but the technology is not mature enough, a far cry from the actual needs of enterprises.


Fourth, measure

1. To improve the understanding of computerized accounting. Promote the quality of accounting personnel and the knowledge structure, accounting and comprehensively improve the efficiency and quality, thus accounting theory and accounting techniques to promote the further development and improvement of the entire accounting theory and accounting practice at a fundamental change.


2. Should pay attention to the theoretical study of computerized accounting. Computerized Accounting Basic Problems of the Theory of thorough, accounting software developed will have a clear direction and goals, so that after computerization more standardized, efficient, safe stronger, better management decision-making services to achieve the benefits of computerized accounting principles.


3. To promote the development of computerized accounting software industry.


(1 to actively adjust the industrial structure, promoting mergers and acquisitions business accounting software. This should increase the strength of corporate mergers and restructuring, mergers and acquisitions and capital operation combining advocacy powerful combination. To cultivate high level of technology, competitive ability conglomerates. in the strengthening of domestic joint while actively attract foreign investment, the establishment of partnerships with international companies.


(2 support domestic software, to take "the same priority" of the government procurement policies to promote the national industry development.


(3 substantial increase in business R & D investment, improving the overall level of technology. The one hand, the domestic software enterprises should increase investment in Research and development, forming part of the independent intellectual property rights, on the other hand, the world's advanced technology to track for Research, and actively introduce technological achievements have been stereotyped. reposted elsewhere in the Research Papers Download http://www.hi138.com (4 accounting system to harmonize with international practice, but we must maintain the Chinese characteristics. establishment of a national unified accounting system, and in harmony with international practice, the domestic financial management software accounting system needs reform immediately, continue to maintain the domestic software and accounting system in China closely.


(5 channels to broaden the company contact information, accounting information to support the rapid development of industry. In order to support SME development, should establish a venture capital fund in China. In addition the GEM stock market should be established as soon as possible to relax the high-tech enterprises listed in domestic and international conditions. banks should increase credit support to domestic enterprises, from capital investment to ensure that our accounting information on the continuous development of industry.


4. Build the internal control system to ensure the security of accounting information and confidentiality

To establish and improve computerized accounting management system, create a good internal control environment should include: personnel management system, operation management systems, data management systems, maintenance systems, post responsibility system, regular anti-virus system, electronic records management and so on. on the financial data confidentiality, should be: first, to develop and improve computer security law, and second, to prevent electromagnetic radiation and interference, and the third, the necessary internal controls, enhance information management, enhance network security capabilities.


5. To do the work of computerized accounting records management

Accounting files to do the collection, preservation, use and other aspects of the work, should also pay attention to computerized accounting financial software version of the file corresponds to the consistency of the computerized accounting records management work to the scientific track.


6. To improve the quality of accounting personnel, business computer operations, training compound talents

Accounting personnel to actively support and organizational learning and improve knowledge of computerized accounting, maintain the normal operation of the software to master advanced computer technology, cultivating talent, based units as soon as possible to establish an efficient accounting information system to create the conditions. Meanwhile, to strengthen and develop realistic computerized accounting training program, to be pragmatic, not to engage across the board.


7. Strengthen the Accounting staff of professional ethics.


Managers should pay attention to the financial personnel training, enhance the finance staff of professional ethical standards and business level, to the main body of a computerized accounting system integrity.


Conclusion

Accounting break through the traditional accounting concepts and theory, and provide many financial opportunities. The implementation of computerized accounting to the accounting theory and accounting Research has brought new problems, only in theory and practice to engage in serious explore, to make to improve the economic efficiency of computerized accounting to play a greater role.


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