The use of computer management of accounting files

[Abstract] With the popularity of computers in the field of accounting and application of computers into the direction of the development of accounting. In order to meet the accounting standardization and modernization of the objective requirements, the use of computer management accounting records management into the development of accounting work to a new Research topic.

[Key Words] computer accounting files
With the continuous development of computer technology, how to make use of computer file management accounting work, to make it function better. According to the practice of the work of the unit, how well the management of accounting files, my personal view .

First, the use of computer file characteristics of management accounting
Refers to the traditional accounting file accounting documents, account books and accounting statements and other accounting-specific materials, is to record and reflect the important historical and economic evidence of the business. These historical data and evidence with a strict balance, timing, and seriousness, not free to tamper with. unit after the implementation of accounting software, as have a number attached to the computer data on magnetic media and documents, and financial officers of all the daily work and access to accounting information over the years were done on the computer, followed by leaving the accounting file given the many new features. the use of computer management accounting file has the following salient features:
1, the use of computer management accounting files not only preserved the traditional sense of the accounting files, but also store the data in the computer's hard drive and other magnetic media or optical disk storage of data. That the scope of accounting files and storage areas expanded.

2, the traditional intuitive visibility accounting files, and stored in the accounting file on magnetic media must be in a specific computer hardware and software system environment can be used only with vitality. That requires a certain call accounting files and software hardware environment.

3, the use of computer management is not only a carrier of accounting files and other output by printing the paper in the traditional sense, more important is the magnetic media or CD. That is not only the keeping of accounting files and accounting information as the information carrier of the paper and more importantly, magnetic media or CD.

4, the use of computer management accounting files are easy to destruction, doomed to trace the characteristics, they are also affected by the quality of the carrier, storage environments, storage information, and other conditions of validity, that the accounting records of the security, integrity require more high.

5, the implementation of the use of computer management accounting files longer, accounting records and financial software, the version number of the more need of accounting files that scientific management.

Second, how to do the work of the use of computer management accounting files
In order to make more effective use of computer management accounting files, we must be the characteristics of computer management accounting files, accounting files, respectively, do the collection, management and preservation, use and other aspects of work.


1, the computer management accounting files collection. The so-called computer management accounting is the collection of files 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 to form from the original computer system accounting files. the financial sector financial data should be the backup file, to prevent damage to the system after the computer hardware in the shortest possible time, with minimal loss of recovery under the original accounting Computing system. Links to Research Papers Download http://www.hi138.com addition to backup, should also collect type of computer hardware systems, storage space the size of the matching type of external device, computer operating systems, network operating system and the Chinese operating system, the financial software programming language, database system, the type of financial software system name, version number, financial software sales and maintenance of the company's name, address, phone and contacts, and accounting software systems with matching various brochures and manuals.

2, the preservation of computer management accounting files. Since computer management accounting files are stored on magnetic media or CD-ROM, according to the physical characteristics of the information carrier, in the formation of these files should be prepared to double that by "AB backup Law" for data backup, and file each form to be printed on time and operator name, and paste write-protected, stored in two different locations, in order to prevent unexpected circumstances such as earthquakes or fires caused by the destruction of the computerized accounting system and the system unrecoverable. in these files should be kept away from the field, pay attention to moisture, dust and so on. on the saved file using magnetic media should be checked regularly, periodic copy, prevent damage to magnetic media, and so that the accounting file is lost, causing irreparable damage.

In addition, attention should be computer management accounting financial software files and the corresponding version of consistency. Because the different versions of the software, accounting files formed the structure of its accounting data may be different, which may have access to accounting records or can not be have some unexpected errors. Therefore, I propose the addition to computer management accounting files of backup versions stored financial data should be stored outside the corresponding version of the accounting software system version, the consistency between the two is necessary. Obviously, the collection and management is relatively difficult.

3, the use of computer management accounting files. That access to accounting records. In the long term to carry out the process of computerized accounting, with the escalation of the software system, we have access to the accounting records have the following two situations: (l) access to the accounting files of the version number of the current accounting software systems with the same version number, this time just the files you need access to a computer software system by the file access to (or access to data recovery functions then, (2) the access to the version number of the accounting file accounting software systems with the current version number of inconsistencies, and you only need to install another computer file corresponding to this version of the computer system, and then to adjust read.

Third, the use of computer accounting files to organize and re-use
Finishing with the use of computer accounting files and traditional accounting files can not match advantage. Can be used over the years through the consolidation of data on the units and departments of history and analysis of comparative accounting data, so as to provide a reliable unit basis for decision making decision-makers In addition, the unit can also be obtained, the department's past, present and future development of the situation and development trends, decision-makers in complying with the rules of market economy under the premise of developing a code of conduct for their own development, improve management, enhance economic benefits. We can also use computers to design the accounting data files which are conducive to the data management and decision-making model to build a relatively complete set of decision support systems to achieve reuse of computerized accounting records.

After the implementation of computer management accounting files, in addition to the daily affairs, we also deal with the entire computer system security and stability to do some work, such as the computer virus prevention and other issues. To do the above, we have reason to believe that the use of computer management of accounting files will work better. reposted elsewhere in the Research Papers Download http://www.hi138.com