On Computerized Accounting problems and countermeasures _ papers to write network

Papers to write Net: Abstract: Accounting is a contemporary Computer-based electronic information technology to accounting for short, is to use Computer instead of manual bookkeeping, calculations, and reimbursement, as well as a partial substitute for the human brain to complete the accounting information analysis, forecasting, decision-making process, Computerized accounting is a modern large-scale production and the inevitable result of the new technological revolution.

Keywords: Computerized Accounting Problems and Solutions
A Computerized accounting problems
Deviation of 1.1 pairs of computerized accounting knowledge
Cause of our computerized late start, the concept of people's thinking has not been fully aware of the significance and importance of computerization. The survey showed that in the United States, accounting for more than 90% penetration of computerized, and our medium-sized enterprises The penetration rate of 60% to 80%, small and medium enterprises is less than 30% penetration, and distribution is extremely uneven in some people, computerized accounting is only applied to the computer accounting work, to reduce accounting personnel, labor intensity, improve the speed and accuracy of accounting, to replace manual bookkeeping computer, so most of the units are used instead of computerized accounting manual, just from reducing the burden on the accounting staff to improve accounting efficiency aspects, there failed to recognize that the establishment of complete accounting information system for enterprises.

1.2 Policy and regulatory lag
At present, China has promulgated laws and regulations that impede the development of its provisions, for example, some software technology development related to the specific details of the regulations, can not play a catalytic role, but died due to inhibition of the provisions are too self-development software, impact the popularity of computerized accounting. In addition, because regulations do not sound so very difficult to control computerized crime must be seen on computerized accounting information systems development and management, not only by some of the existing regulations, such as <<accounting >>,<< Accounting Standards>> so, because, after all, high-tech computerized accounting crimes, new technology under a new type of crime, for the development of special regulations to control this very necessary.

1.3 The use of computerized accounting technology in general is still in the low-level level
China's current computerized accounting only to achieve a computerized financial accounting, management does not implement computerized accounting, but not a full sense of the computerized accounting Many businesses use the software mainly because some software companies in early development department level accounting information systems, some are self-developed accounting software, a "managed" and "decision type" small business financial software, using the ERP business and even less so, accounting and information systems enable enterprises can not management to bring substantial improvement. a lot of financial analysis still require manual operation, many units lack a high level of financial management, resulting in the financial numbers are still not speak of "dead" numbers, not for leadership decision-making basis. complete significance of computerized accounting is computerized financial accounting and management accounting computerized combination because of regulatory and management accounting and financial accounting is not feasible, therefore, more difficult to promote their business, which makes management accounting software with difficulty, although there are a few software developers have been involved in ERP, but the technology is not mature enough, from the actual needs of enterprises there is a large distance.

1.4 Accounting information system security, privacy, reliability, poor
Financial data, is the absolute business secrets, to a large extent related to the survival and development on the current software manufacturers, the real issue of data privacy, data reliability problems of the manufacturers are few. General sense of the encryption , is nothing more than the software itself is encrypted to prevent piracy. The majority of our computerized accounting software, data security is weak, the lack of logging operations, the operator, operating time, and that there is no specific record of operation, the problem does not occur facilitate accountability. In addition, the software fault tolerance is often poor, their user's actions have many limitations, users in the use of software to great mental stress, often there is a feeling of walking on thin ice, for fear because she had no intention of misuse problems. Even some of the best software, such as entering the system with user password, sound monitoring, detection methods such as fingerprint identification and user access settings means of constraint, but the system goes down, or by viruses, or suddenly cut off power, it is difficult to restore the original data.

2 responses to solve the problem of computerized accounting
Through the above analysis, we can see our computerized accounting work is not perfect, and facing a severe test, how to make a deeper development of the computerized accounting, computerized accounting process for the problems should take the following measures .

2.1 update knowledge, changing concepts
Must be clear in understanding, "Accounting" refers to a process, not the target. Should attach great importance to the work of computerized accounting, computerized accounting must be recognized not only changed the accounting method, the form of data storage, data processing procedures and methods to expand the field of accounting data to improve the quality of accounting information, but also changed the accounting internal control and audit methods and techniques, accounting theory and thus promote the further development and improvement of accounting techniques to promote the reform of the accounting management system is the study of accounting theory and accounting practice of a fundamental change. but also noted that computerized accounting should be for the management of modern management accounting from financial accounting records and reflected in the simple extension to resolve past, present and planning for the future control of organic together. computerized accounting management accounting to provide a theoretical basis and model advanced in the information age, the computer only to promote the deep-rooted in the application of accounting in the comprehensive computerized management accounting, in order to meet the needs of modern business management. Accounting to help businesses improve the management level, the key is to improve, analysis of past, present and future planning control in the actual management of the application level, so the current financial software needs to implement a comprehensive computerized management accounting.

Links to free download http://www.hi138.com 2.2 to further improve the matching of computerized accounting regulations
With the popularity of computerized accounting and financial software capabilities increase, computerized accounting work for the emergence of new problems for the existing relevant laws and regulations to supplement and improve further by class standards and regulations for further constraints on the computerized accounting , so that the computerized accounting work towards a standardized way. a country's accounting primarily through the promulgation of standardized management accounting standards and specified accounting standards for the specific and only guide with accounting standards in order to regulate the accounting business accounting practices. In addition, countries should step up publicity efforts to make people aware of the benefits of using computerized to improve the business leaders and accounting personnel on a correct understanding of computerized accounting, computerized accounting related to improving the management system. Computerized Accounting information system is an organic system, only a good software is not enough. must have a closely integrated with the management system to ensure safe and reliable accounting information, give full play to the role of computerized information systems. the state should increase study of computerized accounting management system, providing a standardized template can refer to the accounting computerized management system must be established should include: computerized accounting job responsibility system, the computerized system operation management system, computer hardware and software management system, computerized accounting information systems and file management system, further improve the computerized accounting supporting regulations for the work of the new computerized accounting issues related to existing laws and regulations to supplement and improve further by class standards and regulations further constraints on computerized accounting, computerized accounting work to towards a standardized way.

2.3 change the accounting software development model
Computerized Accounting goal is to apply principles of corporate financial accounting and cost and management accounting methods, and computer technology on the traditional manual accounting approach, accounting processes and data collection, storage, processing, transmission and reporting to transform and after established, in advance forecasting, decision-making, something in the planning, control, and afterwards there are accounting, computerized accounting information system analysis, therefore, need to develop a truly management accounting software to change the accounting software development model, to further accelerate the accounting software from the accounting model to a managerial change, made in a wide range of advanced absorption based on the results, develop a commercialization of practical accounting software, and has a secondary development capacity, and improve their compatibility and improve management to meet the needs of function. In order to ensure the system's various functional modules composed of a coordinated, rapid and efficient completion of the entire system goals in the design process should be based on the principles of efficiency, breaking the framework of the manual system, change the table by hand accounts of the accounting treatment for the core approach to computerized accounting information systems to maximize the management of accounting information to meet the requirements of the computerized work to achieve real benefits. In addition, the proposal in accordance with the characteristics of different industries, namely development and design of the application of these industries different generic computerized accounting software, such as bank liquidity, the construction company finished goods, respectively, according to their industry or customer requirements of different design different modules, so that general accounting software more useful.

2.4 Accounting information systems to enhance the security and confidentiality
In the implementation of computerized accounting, computer accounting information is generated in accordance with the procedure laid down, so the requirements of the accounting staff more stringent character. To establish the necessary internal control system, the implementation of classification authority to manage user rights, the establishment of job responsibilities system. financial officers should carefully study the relevant laws and regulations, improve their quality, conservative trade secrets and financial secrets and can not leak the password to prevent others from intruding into their software systems. In addition to working to strengthen the confidentiality of the data, you can enter the system when you add some, such as user passwords, fingerprint recognition and other means of detection and limit user rights settings means companies can develop the appropriate hardware and software management systems, such as: the development of engine room equipment safety measures to modify accounting software system of the approval and supervision from the computerization of software design from the start, to establish a sound service system, accounting software, enhancements to the software itself limiting. to establish a backup system of accounting information, accounting information important information to implement multi-level backup.

As the computerized accounting related to two kinds of accounting and computer expertise, so in addition to the above problems, compound the shortage of talent show in the early 21st century was more prominent, but with higher education and in-service education widely available, this talent shortages in recent years has been significantly alleviated. With in-depth theoretical study and policy inclination, to further improve the computerized accounting just around the corner.

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