Talk about the development of computerized accounting problems and countermeasures

Abstract: China's Computerized accounting career started late, but rapid Development of the article analyzes the process of Development of our Computerized accounting major problems, from improving regulations, improving the quality of employees to ensure data security point of view put forward promote the Development of Computerized accounting policy proposals.

Keywords: Computerized accounting, data security, quality of personnel.

Computerized Accounting with computer instead of the traditional account, afterwards, and the use of electronic Information technology to complete the analysis of accounting Information to predict and control the process. Computerized accounting to the accounting business processes, standardization, eliminating a lot of manual duplication of effort, not only improve efficiency, saving labor costs, and easy accounting of the financial analysis of complex data required for some of the indicators, and to ensure data accuracy and breadth of computerized accounting to accelerate the accounting by a single accounting functions to integrate analysis, forecasting, decision-making, control of the process of change management functions. Since the nineties to now, China's rapidly growing popularity of computerized accounting, but in the process, but also inevitably created some problems.

First, the Development of computerized accounting problems.

1, the management functions have not been fully realized.

Accounting focuses on the early Development of accounting functions, with the development of in-depth, a gradual transition to "managed" and "decision type" functional phase, and the overall management of today's decision support system integrating the ERP phase of the development of computerized accounting of a major trend, but at this stage, China's enterprises in a "managed" and "decision-making 'financial software, small, and even less use of ERP business. our present stage of development of computerized business accounting from the Computer realization of the ultimate function is still a big distance, complete with computerized accounting not only responsible for accounting, afterwards, board and other basic accounts work, but also to improve the efficiency of financial management to help operators with more accurate financial indicators to make the right decisions, increase economic efficiency. China is only a preliminary implementation of computerized accounting, computerized accounting in general is still in the early stages of development. accounts processing system to input vouchers, through computer treatment, complete accounting, afterwards, reimbursement, etc., but only limited areas of financial accounting, and business management Information systems to not close, less play, "management accounting" functions. In this case, is still a lot of financial analysis need manual, time-consuming and laborious.

2, policies, laws and regulations to be perfect.

China's Ministry of Finance promulgated in 1994 <<on to develop views on the cause of our computerized accounting management approach >>,<< >>,<< computerized accounting accounting software accounting basic functional specifications >>,<< power count of the working standards>> and other documents, but because of the level of regulation and enforcement is not enough, resulting in a considerable part of the accounting staff did not know the specific content of laws and regulations, the occurrence of illegal acts is also a lack of appropriate supervision and specialized supervision of regulatory department. With the rapid development of computerized accounting, computerized accounting crimes gradually, how to prevent and regulations governing the high-tech, new technology has become a popular new type of crime should not be overlooked in the process of computerization of a problem. national authorities should pay attention to the development of special operations for the computerized accounting laws and regulations, working with computerized accounting standards, supervised, there is punishment, so early into the legal system.

3, the operator needs to improve the quality of personnel.

Accounting as a related computer science, management, accounting, multi-disciplinary application of informatics technology, the actual operator of the business require a higher level, we must have good accounting quality, a deep understanding of computerized software processing accounts of theory, but also proficiency in basic computer operations, but now the reality is that most units of the computerized personnel from past accounting staff through short-term training posts in their age structure of the high, often accounting business is more familiar with computer knowledge but to accept a slower, mastery of the software only stay in a simple operation phase. Once a computer failure, often do nothing more difficult to involve further system analysis, design, maintenance and other complex work. So in order to give full play to the advantages of computerized accounting, computerized accounting to play a time-saving advantages of high efficiency, not only to train operators of the accounting professional quality, but also to develop software maintenance, analysis skills, accounting, computer inter- the field of "double fine" talent.

4, security, confidentiality of the poor.

Today's computerized accounting treatment most there are still some loopholes in the system, resulting in corporate financial Information system security, privacy, reliability, less well known that financial data is a corporate trade secrets, steal it or threaten a business survival and development. program at this stage there are still some security risks.'s highly centralized database technology, unauthorized personnel can browse through all the computers and network data files, copy, forgery, destruction of important financial data companies currently on the market Software manufacturers really focus on research data confidentiality, anti-theft few of the manufacturers. a general sense of encryption, is nothing more than the software itself encrypted to prevent piracy.

The majority of our computerized accounting software data protection risks exist, the lack of logging operations, when the problem is not conducive to accountability.

5, the network level is to be improved.

China's current computerized accounting network has made initial progress, for example, companies have been able to achieve online filing of tax returns paperless transfer of Information through the IC card, but still see the enterprise and between enterprises can not be networked, enterprise and financial , banks and other integrated management of the network also still need to improve can be said to establish a service in the business to benefit society as a whole the financial information transmission network, to improve the timeliness of data dissemination, saving transfer costs, as the current development of computerized accounting priority.

Second, the measures discussed.

1, the development of relevant rules and regulations.

Accounting is a set of computerized accounting information processing organic systems, EDP software is the main component, in addition, matching rules also need to ensure the security of accounting information is accurate, full computing information processing advantages. Authorities should learn from the experience and developed computerized management rules and regulations, increased regulation of computerized accounting system for the study, as soon as possible and suitable for China to establish a set of rich operational, practical regulatory laws and regulations, effectively work towards the protection of our computerized accounting healthy development. computerized accounting management system must be established should include: computerized accounting job responsibility system, the computerized system operation management system, computer hardware and software management systems, Computer accounting Information Systems and file management system, further improve the matching of computerized accounting regulations, the development of computerized accounting for the emergence of new problems and new situations constantly add and improve relevant laws and regulations through guidelines and regulations to standardize the accounting class computing of operational processes, so that the computerized accounting rules to follow, according to the law.

2, computerized attention to education and improve the quality of employees.

Understand the financial and training a large number of fine technical talent is complex computerized accounting computerized accounting for sustainable development of China's fundamental. Talent, the school must be two-pronged approach of education and job training for computerized school education in the curriculum open, there is often less hours, the curriculum is too basic, software, a single issue. Xueshengxuewan course, they only got some simple day to day business operations, slightly complex business processes or software of some of the advanced features on very well aware of less be seen, in practical work to full computerized accounting management functions, in the classroom teaching, should be training students to use computerized accounting software management the ability to analyze data, not just basic accounting operation is engaged in accounting work for the accounting staff to deal with them regular short-term training, so that they constantly update their knowledge structure to adapt to the evolving electronic information processing technology.

Links to free download http://www.hi138.com 3, strengthen security and confidentiality.

Strengthen the security, confidentiality, from the external point of view, need accounting software manufacturers in the development and design of new software modules for data protection while strengthening the research, from within, the need to strengthen their own sense of financial security, the establishment of the internal control system.

First, the implementation of user permissions levels authorization management, networking environment, accounting information job responsibilities.

Second, establish a sound viruses, hackers, the security measures using firewall technology, network anti-virus, encryption of information stored communication, authentication, authorization, and so on.

Third, from the computerized network software design from the start, increasing restrictions on the software itself functions.

Fourth, the establishment of a backup system of accounting information, accounting information important to the implementation of multi-level backup. To ensure the authenticity and reliability of the file, the implementation of the new vector file paper file and double sets of custody, and gradually to full custody new type of magnetic media carrier transition.

Fifth, strengthen the audit trail system.

Sixth, the establishment of the right to limit access to the network environment in into the system plus some, such as user passwords, sound monitoring, fingerprint recognition and other means of detection and limit user rights settings means.

Seventh, to establish limited room management for major computer systems should be added to the electromagnetic shielding to prevent electromagnetic radiation and interference to develop computer room regulations, the development of the engine room fire, water, theft, rodent control measures, and emergency response countermeasures.

4, network-based financial information management (1 transmit data network.

Companies can be financial or audit reports published directly to the work platform by means of network implementation, cost, convenient and efficient.

(2 achieve Accounting Computer Information Systems network.

With the further development of financial software technology in the next few years most of our computerized accounting system will gradually transition to the environment from a single environment to network can be considered a data-sharing platform that enables enterprises data on the network can choose the accounting and other corporate data shared.

(3 companies linked with the system to achieve capital account balance online.

Enterprises can be directed to the local network on a bank account, online funds transfer and direct payments, improve business cash flow rate, ease of e-commerce.

5, strengthen the software's friendliness and ease of use.

Taking into account the person's age structure, the quality level of diversity, in order to make accounting software more easy to operate, easy to learn, we need software developers to put themselves to use accounting software practitioners consider that developed accounting software interface is friendly, easy to easy to understand, such as "automatic transfer certificate generation module" is a good example of so-called automatic transfer certificate generation module, is the accounting software system based on income, pay, transfer and format of summary documents, summary bar set in advance, loan Fang subjects, the amount of column (or credit, and by the method of calculating the amount, when the accounting officer to each accounting period occurred in the economic business input system, the system automatically generates the necessary accounting documents. automatically generated vouchers can be effectively to ensure true and reliable accounting report data source.

Since the nineties to now, China's high-speed universal computerized accounting, but placed in the current problem is that with the popularity of computerized accounting compared to both the quality of personnel or the appropriate supervision practices are not matching with the ground into the twenty-first century is an information age, we should seize the opportunity to advance with the times, a profound understanding of the existing computerized accounting problems and take effective measures to gradually solve these problems, a more efficient financial processing systems, better of business management services for China's rapid economic development help.

References:
[1] Zhang Xuesong. Computerized Accounting problems and countermeasures [J]. Economist, 2009, (01.

[2] Yao Yao. Computerized accounting issues related to the study [J]. China's new technology and new products in 2009, (01.

[3] Yan Guiqing. Analysis of the computerized accounting status [J]. Information Development and Economy, 2009,19, No. 6 Links to free download http://www.hi138.com