Application of information technology on accounting issues and Suggestions

Abstract: The development of accounting Information for enterprises to provide timely, accurate and complete financial Information, the prevention of financial risks, improve operational efficiency is important. In this paper, the characteristics of accounting Information and content of departure, that occur during the application The issues were discussed.

Keywords: accounting Information, questions, suggestions

Study of accounting Information in China has experienced from scratch, from less to more progressive approach, from a point to the surface of the development process. The study will address the policy of accounting information, accounting information systems design, internal controls, security, implementation of Computerized accounting risk, teaching Computerized accounting, accounting software and other aspects. At present, accounting, information technology is facing new challenges and adapt to information technology management information technology, electronic commerce, business processing needs of the new network development requirements, this should be strongly advocated for the theory and practice of accounting information for further Research. this information for our accounting for nearly 30 years of Research is reviewed, and some of its future development prospects, in order to better promote China's accounting information the development process, promoting social and economic sustainable development.

1 1.1 The concept of accounting information accounting information put forward the concept of the concept of accounting information is held in Shenzhen in 1999, the "theory of accounting information expert forum" made on the accounting information refers to the use of modern information technology integration and optimize business processes, finance, logistics, capital flow, information flow and business flow as a whole, the full development and use of accounting information resources for internal and external information users provide multi-faceted, timely and accurate information services.

1.2 Computerized Accounting is the accounting basis for the development of information technology, accounting, Computerized accounting information is the inevitable trend of development in 1979, $ 5 million to the Ministry of Finance Changchun First Automobile Works in the accounting Computer applications, which Accounting in China produced a landmark event in 1981, the Changchun First Automobile Works and the Chinese People's University initiative to convene a "financial, accounting, computer applications cost Symposium", formally proposed the "power of accounting count "of the concept.

Accounting refers to the use of modern electronic information technology to accounting and financial management, with the computer instead of the traditional manual bookkeeping, afterwards, reimbursement, and a partial substitute for labor to complete the accounting information, analysis, forecasting, decision-making process.

Electronic advances in information technology, network technology, the rise, accounting, business process automation, information sharing, human-machine integration of highly developed, accounting information systems as electronic information technology and accounting disciplines a high degree of integration of modern information systems, can basically automatic, real-time and comprehensive report accounting information needs of the accounting information system is the development of computerized accounting trend is to use information technology to build complete enterprise management information system, the inevitable result.

2 characteristics of accounting information from a range of 2.1 a comprehensive point of view, accounting, information technology, including basic theories and methods of accounting, accounting practices and accounting education and accounting management of all government accounting field, from a functional point of view, not only for accounting information accounting, including accounting supervision, accounting, forecasting and decision-making, and in accordance with principles of information management and information technology re-engineering accounting processes; from technology point of view, accounting, information technology not only to the use of computer technology, but also to network technology and communication technology modern technology-based, for the construction of modern accounting information systems.

2.2 open as the Internet and e-commerce has matured and developed, under the condition of the accounting information, highly automated data processing, accounting, information resources, a high degree of sharing large amounts of data through the network from the enterprise inside and outside the direct acquisition of the system, and various agencies within and outside the enterprise , departments can authorize, through the Internet to obtain information directly from the system, the future of accounting information systems will become increasingly open.

2.3 Accounting information intelligence not only has the accounting functions, more control and management functions, so that it can not do without interacting with people, especially the prediction and decision support function must be the participation in the management of personnel to complete, so the next accounting information system is no longer a simple analog manual mode "fool-type" system, but a man-machine interaction, "intelligent" system.

2.4 diversity under the condition of the accounting information, accounting systems and internal and external agencies through the department's information interface conversion, to accept monetary and non-monetary forms of information, providing historical information, current information and future information, space diversity channels, the accounting period is no longer a constraint to provide accounting information that can quickly generate the required information, and real-time control of system implementation, to provide information of time diversification, the main accounting system identified in the calculation method used at the same time, if you need or may choose other alternative methods of pro forma basis, the difference, providing a wide range of information sources, with the use of computer multimedia technology, in addition to the accounting system to provide digital information is also available outside of graphical information and voice-based information.

3 3.1 Accounting information content of accounting information base - people of information technology accounting information can be seen from the nature of modern information technology, accounting and the integration of a process of development, accounting, information technology ultimate goal is to establish a complete, standard and efficient accounting information system (AIS, and accounting information system is a man-machine interactive information system, implementation of accounting information who is the first element of the accounting information of qualified personnel is an important foundation for the construction and application.

3.2 Accounting information technology security - the basic theory of accounting information of modern information technology has changed the traditional system of accounting theory, business organizational form, mode of operation and other aspects of the network, virtualization, development, and accounting of the main show to go out in the variability, Therefore, according to the characteristics of the information society, the basic assumptions in accounting, general accounting principles, accounting functions, accounting reporting principles and other aspects of the formation of a new system of accounting theory, accounting information to guide the construction and application.

Links to free download http://www.hi138.com 3.3 core of accounting information - Business information technology is an integrated enterprise information systems engineering, application development is a gradual process, accounting information is the importance of enterprise content management information, so the accounting information should follow the dynamic development of the idea of ​​gradually improving the accounting business information, including: the accounting after the accounting-based information to control the main thing in management accounting management information and to pre-planning, forecasting, decision-oriented accounting information for decision making and so on three levels.

4 accounting, information technology problems in the implementation of 4.1 degree is not enough information a long time, the accounting information has been business as "trade secrets" to protect, foreign absolutely "watertight", internally there is a certain degree of openness of its limitations. Accounting organization and accounting information systems operations and the use of mostly single-handedly dominated by the financial sector. Outside the financial sector and business community members and other departments within the enterprise between the lack of close contact, can not pass the necessary information.

4.2 shortage of talent in all areas of industry accounting manual accounting professionals abound, but truly modern information technology into the accounting profession of accounting information to meet the need to promote the development of human resources accounting information is lacking.

4.3 business management ideas and management methods obsolete information technology enterprise management difficulty lies not in technology, nor the money, but the change in management thinking present within the enterprise management ideas and management methods obsolete, regionalism, and other conservative ideas in general exist. The management of the status quo will hinder the implementation of accounting information.

4.4 lack of accounting information security is to protect accounting information platform built on the computer, networking and e-commerce and other modern information technology on. There is no means of modern information technology, it is impossible to produce financial software accounting information, accounting information can not be realized technology, however, network security, information flow and other issues have not been effectively resolved a long time, often the old security problem has not yet completely resolved, new security risks and endless.

5 Accounting information for the problems in the application process should take measures to increase training intensity of 5.1 people is the success of the accounting information, accounting, information technology must cultivate a large number of information technology professionals. Enterprises from their own actual situation, through the Ways to actively promote the re-education project staff, improve staff ethics, professional ethics, professional knowledge, skills, education and training through information and training to master both modern information technology, but also master the knowledge of modern accounting and management theory and practice "compound" talent.

5.2 internal and external interactions, to speed up the process of accounting information
Enterprise information serves two purposes: First, to achieve the automation of the production process, namely through the network, electronics, information technology, the production process design, manufacturing automation and control, and second, to achieve the plan, finance, personnel, material, office, etc. management automation, and through the exchange of information within the enterprise network flow, monitoring, logistics, capital flow throughout the process. enterprise information contains accounting information, accounting information is the business of information technology in accounting information systems applications to accelerate the speed of enterprise information is to accelerate the process of accounting information.

5.3 Accounting information technology properly handle the financial and accounting information and management accounting information the full sense of the accounting information including Financial Accounting and management accounting, comprehensive information. Financial Accounting information for management accounting information to provide the required financial information , is the basis of management accounting information, so business should be to achieve financial and accounting information promoted on the basis of management accounting information, accounting truly comprehensive information.

5.4 to ensure the security of accounting information are confidential corporate accounting information, accounting information on how to ensure security, many enterprises are headache, companies must strengthen the accounting information security awareness and take effective measures to establish relevant security system, such as accounting software have encryption, tracking and detection technology, capable of tight permissions, the database must have encryption technology to prevent the invasion of illegal workers, important data to modify the design before the automatic backup function, etc. to work towards a standardized accounting information, the system road, to ensure that the accounting information system security and efficient operation.

Main references [1] Gao Ying, China Studies on Accounting Information [J]. Modern business, 2008 (33.

[2] Pengshui root. Accounting Information Research [J]. Modern-commerce industry, 2008 (13.

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