Analysis of computerized accounting status and development trend

Abstract: In this paper, the socialist market economic reform and Development of ideas and objectives as the basis, comply with the Development trend of today's Internet age, for entry into the World Trade Organization on China's accounting reform and Development as a prospect, how to develop China's accounting for the Computer of the relevant issues.


Keywords: Computerized accounting management information system trends

With the continuous Development of electronic information industry, Computerized accounting in the social economy more widely used, followed by how to develop the Computerized accounting problems are increasingly a cause for concern, this paper the socialist market economic reform and Development of ideas and objectives as the basis, comply with the development trend of today's Internet age, for entry into the World Trade Organization on China Accounting Reform and Development for an outlook on how the development of Computerized accounting issues related to China discussed.


First, the background of China's Accounting

1 knowledge economy requires the development of computerized accounting. In the knowledge economy, requires high-speed information transmission, information science and technology will be further developed, more standard units to provide timely and relevant information in order to facilitate investors' decision making under knowledge-based economy, the popularity of computerized accounting is well established, only the knowledge economy so that it can meet the need for accounting information.

2. The times require computerized accounting in modern large-scale production, domestic and international market competition is more intense, along with the accounting method of calculation is more complex, more computational Obviously, in such conditions, the traditional manual accounting far can not meet the needs of accounting must implement computerized accounting.

3. Modernizing the management of the computerized accounting in management information systems, accounting information systems in the central position. Failure to carry out accounting work, then the accounting information required for the management of a large number of manual operations on the need to reduce the effectiveness of the management information system, implementation of computerized accounting, accounting information without a lot of manual operation, will help promote the management of each unit means progress.


Second, the status quo of China's Accounting

1. The development process of China's Accounting
(1) experimental research phase of .1983 years ago, our computerized basically this stage, this stage can also be known as the slow stage of development in this period, China was mainly in the computerized accounting theory research and experimental stage of preparation. In the meantime, our computerized accounting is primarily aimed at the individual accounting payroll accounting business accounting, and the lack of match finished in a variety of tools, professionals can not complete .1979 in Changchun steam large-scale information systems design and implementation of China's development of a computerized accounting milestone.

(2) self-development stage and this stage generally from about 1983 to 1989, this period is the new wave of technological revolution over the period, the application of computers in accounting reached a climax. However, during this period in our computerized accounting theory, experience, personnel training is still immature, the majority of units used to develop their own accounting software for accounting services, resulting in a lot of blindness, the phenomenon of the existence of low-level redundant development To this end, China began a computerized accounting practice and experience and theoretical research work, also began a "compound" In 1989 the training work in December, the Ministry of Finance issued the first computerized accounting legal document <<accounting software management, several provisions (Trial>> China's computerized accounting career began along a standardized path.

(2) the development of China's Accounting
(1) China's accounting software is easy to post by the accounting-based accounting system to an integrated management information system changes. Accounting software developed by the simple numerical value to the overall accounting and then to the accounting information system with artificial intelligence stage, great progress has been made by the Ministry of Finance has reviewed more than 40 kinds of accounting software, coupled with approval the financial sector and the provinces using a total of more than 200, there have been a series of practical, efficient, high degree of commercialization of the accounting software.

(2) the level of China's existing computerized accounting is still at a low level state. Specific performance: first hand accounts of traditional means of disposing of two kinds of computerized accounting and accounting forms are still a considerable number of units co-exist, the real rejection account of the unit is not much lower efficiency of accounting followed by the development of accounting software management capabilities inadequate or no development, and although most of the units used with the management of the accounting software but only the application of some of the accounting function, a considerable part of the management is idle, the system great waste of resources.

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China in the development of computerized accounting solutions to the problems. ① set computing awareness and change concepts. Computerized accounting, the development requirements of China's socialist economy, the objective, computerized accounting, can increase the unit management level. ② strengthen basic construction work. The key is to strengthen the management system. The assessment of commercial software packages, accounting software features, computerized accounting training to build chapter formed, to regulate the conduct of computerized accounting and ensure that the accounting software market health sequence of development. ③ stepping up the training, "compound" talent efforts. to broaden the knowledge of accounting personnel, increase the intensity of the training of computerized accounting Avoid training only superficial, slick. ④ strengthen the management of accounting software. First, to strengthen accounting data protection. In addition to setting user permissions, user passwords, but in some important departments should also consider monitoring the sound, fingerprint and other high-tech means to implement the special plane, plane specifically to deal with manual backup of data on a regular basis to prevent data loss.


Third, the development trend of China's Accounting

1 universal promotion and application of a wide range of information-processing network can be established. Computerized information processing information processing from a formal point of view is the change means, in essence, to change the way it is produced, is an advanced productivity and thus has broad prospects for development. This online processing, transmission and Internet use information contained in the knowledge economy the way the most common financial information production and consumption. the vast majority of the company's external financial information provided online through the Internet service delivery, financial information is not the Internet companies in the fund-raising disadvantage, the lack of competitiveness.

(2) information processing and analysis of professional, intelligent due to information processing and analysis of highly specialized and require specialized personnel, therefore, requires colleges and universities to train not only understands more than the theory and practice experience in computerized accounting professionals , also requires the corporate accounting professionals must not only master the professional business, but also familiar with computers, with basic business accounting process on the machine's ability to master the general methods of troubleshooting and error correction methods; computer professionals should have this in addition to expertise, there should be accounting expertise, understanding of accounting work, knowledge of accounting data flow, they must continue to learn and master the ever-changing computer knowledge and application of technology to continuously meet the needs of the further development of computerized accounting, to form a composite talents of these composite talents require higher training costs, the investment in hardware is a lot of money spending.

3 with a combination of management accounting systems, enterprise management information system to promote the establishment and improvement from the development perspective, companies should also establish two sub-systems and to combine in order to use financial accounting information, and establishing management needs of the accounting model make computerized accounting from the accounting model to a managed development, thus promoting the development of enterprise management information system, establish and perfect.

4. The face of WTO, the impact of the Internet and e-commerce, companies should re-define a new economic era survival, development of new rules before the kind of lack of forward-looking, international comparability, closure of the accounting information has not keep up with the international situation development. Must establish a transparent, more reliable and internationally comparable international financial management, financial management of this new proposal and implementation will be the traditional accounting concepts, accounting theory, accounting practices have a significant impact, China will completely change the image of the original financial software, and promote the development of our computerized accounting theory, and improving the overall strength of international competition.

China's computerized accounting from scratch, from simple to complex, from slow growth to the rapidly growing popularity, has made great progress, but should also be aware of existing problems that seriously hinder the cause of our computerized accounting development, so we want to study and explore these issues, we must make unremitting efforts to forge ahead, take a variety of methods, policies to address these issues, to promote the development of the cause of our computerized accounting, and make increasingly sophisticated .21 century, is an information technology center of a new era of computerized accounting.

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