Graduation thesis of accounting computerization-thoughts on the transition from accounting computerization to accounting informatization
Abstract: With the continuous expansion of the application scope of computer technology, digital technology and network technology, the concept of the transition from computerized accounting to accounting informatization has been paid more and more attention. Based on the related theories of accounting computerization and accounting informatization, this paper analyzes the problems existing in accounting computerization and puts forward feasible measures for the transition from accounting computerization to accounting informatization.
Keywords: accounting computerization accounting information transformation
I. Introduction
As the first application of computer in accounting, accounting computerization not only shortens the time of financial data processing, but also improves the quality of accounting information and the efficiency of accounting work. At the same time, accounting computerization is also the basis of accounting informatization. On the one hand, the network equipment it provides for the financial department objectively provides the necessary conditions for the realization of accounting informatization. On the other hand, accounting computerization has promoted the growth of related software industries and laid a good software foundation for the subsequent development of accounting informatization. However, there are some shortcomings in accounting computerization, such as not fully integrating with other departments and lacking information sharing mechanism. Therefore, it is an inevitable trend for accounting computerization to transform into accounting informatization.
Second, accounting computerization and accounting information related theories
(A) related theories of accounting computerization
1, Overview of Accounting Computerization
Computerized accounting information system is an economic activity that takes computer science and accounting technology as the means and takes system theory, cybernetics and information theory as the theoretical basis to record, reflect, calculate and control the current economic activities continuously, comprehensively, systematically and comprehensively, and predict the future economic development prospects. It is a man-machine information system composed of computer system, accounting system, program system and accounting personnel.
2, the characteristics of accounting computerization
Computerized accounting information system is a new stage of accounting development, which has many distinct characteristics. Mainly in the following aspects: First, the theoretical basis of computerized accounting information system is solid and rich. The theoretical basis of computerized accounting information system is not only the basic theory of accounting, but also the basic theory of information theory, system theory and cybernetics, and it is a new interdisciplinary subject. It regards accounting and computer software and hardware systems as a whole system, and at the same time it is the core of the whole enterprise management system. Therefore, the computerized accounting information system is mainly based on the control optimization of enterprise management system objectives, which collects data, processes information, transmits, stores and utilizes the accounting information system, integrates accounting and management, effectively plays the role of accounting in enterprise management, and enables enterprises to obtain the best benefits. Secondly, the management function of accounting is strengthened, and the pre-decision control of reproduction process and economic benefits is realized. Due to the characteristics of the computer itself, with the help of modern economic mathematics methods, accounting prediction, accounting decision-making, accounting control and accounting analysis can be carried out through the analysis of accounting data. Because it can collect, transmit and process economic data in any time period in economic activities in real time, it can continuously obtain dynamic and static information in economic activities, compare it with forecasting and decision-making schemes, and feed back the results to the process of economic activities, so as to control economic activities to proceed normally according to the predetermined goals. Computerized accounting information system can realize process control and pre-decision in advance, which manual accounting system can't do at all, so as to truly realize accounting management function. Finally, it has a brand-new working procedure. Traditional accounting procedures are: collecting or making original vouchers, analyzing the nature of business, preparing accounting vouchers according to accounting system and accounting rules, registering subsidiary ledger, journal and general ledger according to accounting vouchers, calculating costs, closing accounts and preparing statements. The working procedure of computerized accounting information system is: directly enter the computerized accounting information system on site through the data acquisition system, generate accounting voucher records after business nature identification and classification, output accounting vouchers, generate accounting master database after audit, and output data such as costs and statements. Under this work plan, the organization of accounting work has changed accordingly, and the internal work of manual accounting system has become new work such as data entry, audit and system maintenance. The internal control mode has also undergone major changes.
(B) Accounting information related theory
1, overview
The so-called accounting informatization is mainly based on the organic combination of electronic computer and modern information technology, collecting, processing, analyzing and storing the existing accounting treatment, and providing users with a computer information system for accounting information accounting and information management. Its main purpose is to process accounting data. In short, accounting informatization is a computer information system with accounting data as the processing object. Similarly, personnel information system is a computer information system with personnel data as the processing object, and production information system is a computer information system with production data as the processing object.
2, the characteristics of accounting information
First of all, data processing is more convenient, and the main operation is to enter accounting vouchers. Other accounting, closing and preparation of financial statements are automatically completed by computer. As long as the entered accounting vouchers are correct, journals, general ledger and subsidiary ledger will be correct, and there is no need to check each other, which greatly reduces the workload. Secondly, the authenticity and accuracy of the data are required. The relationship between accounting data is more accurate than that between any other subsystems of management information system. For example, the total assets in the balance sheet must be completely equal to the total liabilities and owners' equity, and there is no difference. Finally, the data structure is more complicated. Accounting informatization reflects economic activities from five aspects: assets, liabilities, owner's equity, cost and profit and loss. These five aspects are divided into many items, including hierarchical tree-like data content and network-like data content. The increase and decrease of data presents an interconnected network structure, so the data structure is very complicated.
Thirdly, analyze the shortcomings of accounting computerization.
(A) the lack of rationality of knowledge structure
At present, the rationality of the knowledge structure of many accountants is still seriously inadequate. Even if some accountants have knowledge and theory that can serve the development of manual accounting, computerization is more demanding. Accountants should not only have professional accounting knowledge, but also master computer technology, software technology and equipment operation and maintenance technology. However, although many accountants have rich business experience, they lack knowledge of computer technology, so it is often difficult to complete various accounting tasks in computer processing. Moreover, in the process of accounting software development, although developers have strong computer knowledge, their knowledge in accounting is relatively low, which leads to improper communication and coordination between the two sides. Even with the continuous upgrading of computer technology today, their accounting functions are always lingering.
(B) poor sense of confidentiality
Safety is a very important issue in accounting. In the process of computerized accounting, if the hardware fails and the software is supplied by viruses, the security and reliability of various accounting data will be reduced. Moreover, with the change of data storage media, failure to print or back up data in time may lead to more serious losses as long as there is a fault. The main reason is that the operators' own sense of confidentiality is poor, such as being arbitrary in the process of setting operation rights and not doing enough in operation management, especially in anti-virus and anti-hacker, which often leads to system collapse and network paralysis.
(C) low level of software technology
At present, some database systems are difficult to meet the needs of daily work, especially in accounting software. Although many enterprises choose database systems when developing accounting software, these systems often belong to small desktop database systems, which not only have weak functions, but also mainly serve a single customer. The concurrent use of multiple users is obviously insufficient, and the single function leads to poor adaptability. Moreover, many accounting softwares are highly compatible, so there are few professional enterprise accounting softwares, and enterprises are constantly developing. Insufficient investment in software technology will inevitably lead to the low technical level of the whole software.
(D) policies and regulations lag behind
At present, the basis of financial accounting system is manual accounting. However, after the implementation of computerized accounting, changes have taken place in account setting, account registration method, accounting processing procedures, accounting work organization, accounting system design and internal control methods, as well as the storage media and methods of accounting files. Therefore, we should combine the characteristics of computerized accounting to improve the current financial accounting system. Because the lag of financial accounting system has seriously affected the development of accounting computerization.
Four, the way to transition from computerized accounting to accounting informationization
(A) improve the overall quality
In order to ensure the improvement of the comprehensive quality of accountants, from a national perspective, we should strengthen their training, strengthen information education, encourage colleges and universities to offer information-related majors, and train talents to adapt to the development of accounting informatization. From the perspective of enterprises, we should actively promote the retraining of accounting practitioners and establish a "compound" talent team with excellent skills and high quality as soon as possible to meet the needs of the development of accounting information. In addition, we should pay attention to the cultivation of talents and the knowledge structure of trainers, and then gradually develop into compound talents.
(B) completely change the management concept of managers.
To realize accounting informatization, enterprises need not only relevant professionals, but also decision support from leaders and managers. Therefore, business operators and accountants should raise their awareness, change their concepts and fully understand the significance of accounting informatization from the perspective of social informatization. In particular, enterprise leaders should realize the urgency and importance of accounting informatization, give full play to the functions of financial software, strengthen the comprehensive informatization training for employees, and make the accounting information system provide useful information for enterprise managers.
(3) Accelerate the process of enterprise informatization and realize the integration of financial services.
The implementation of enterprise accounting informatization needs not only the construction of business system informatization, but also the implementation of informatization concept in enterprises to promote the development of enterprise management informatization. Only in this way can enterprise data be shared and circulated inside and outside the enterprise, and the financial management function can be fully exerted. Therefore, enterprises should comprehensively improve the level of informatization, realize the integration of business, finance and production, and then promote the continuous development of accounting informatization.
(D) improve the overall enterprise information system
Accounting informatization is an important part of the overall planning of enterprise informatization management. Therefore, enterprises should combine the actual situation and needs of enterprises, integrate the situation of people, money and materials, formulate enterprise information management system, and realize the optimal allocation of resources. In this process, enterprises should make overall planning, implement it step by step, steadily push forward the informatization construction, start to solve the bottlenecks and problems of enterprise development, sort out the future management development direction of enterprises, improve the informatization level of enterprises according to the principle of mutual benefit in practice, optimize the planning of accounting informatization development first, and promote the promotion of accounting informatization level of enterprises to go ahead.
Verb (abbreviation of verb) conclusion
Generally speaking, accounting informatization is the inevitable trend of the future development of accounting work. It not only strengthens the function of enterprise financial management and promotes the transformation of financial functions, but also rationally allocates financial resources, which is of positive significance to reducing enterprise costs. With the further development of information processing ability and management technology, the combination of different information functions is getting closer and closer, and it is possible for accounting practitioners to participate in management and decision-making, which requires accounting practitioners to deeply study the essence and connotation of accounting informatization, actively meet new challenges, and provide financial support for the continuous development of enterprises.
References:
[1] Wang. "Problems and Countermeasures of Current Accounting Computerization" [J]. Science and Technology Information, 2065438+29.
[2] Wu Pengxi. "Comparative Analysis of Accounting Computerization and Accounting Informatization" [J]. Modern Business, 20 13 08.
[3] Xia Yong. "On the transformation of accounting role from computerization to ERP" [J]. Accounting, 2065 438+04 05.
Analysis on the development trend of accounting computerization
With the rapid development of information technology, the application of computerized accounting is becoming more and more popular. This paper analyzes the problems existing in China's accounting computerization, puts forward the improvement measures for the development of accounting computerization, and discusses the present situation and problems to be solved urgently in order to analyze and predict its development prospect.
Keywords: computerized accounting; Problems; Countermeasures
First, an overview of accounting computerization
(A) the concept of computerized accounting
The application of data processing technology of electronic computer in accounting work is referred to as accounting computerization, that is, using electronic computer instead of manual accounting to analyze, predict and make decisions on accounting information, so as to improve the accounting management level of enterprises, bring economic benefits to enterprises and realize the modernization of accounting work.
(B) the characteristics of computerized accounting
1. Ensure the accuracy and timeliness of accounting data processing;
2. Enhance the confidentiality of accounting data storage;
3. Expand the application field of accounting data;
4. This provides favorable conditions for giving full play to accounting functions.
Two, China's accounting computerization development status and existing problems
(A) the ideological understanding of business leaders and financial personnel
Due to the late development of accounting computerization in China, people's working thinking has not realized the importance of accounting computerization. As far as the current situation is concerned, enterprises applying computerized accounting have the following shortcomings: first, they only realize that it is an accounting tool and have not seen the impact on enterprise management and accounting functions; Second, many enterprise managers have a one-sided understanding of accounting computerization; Third, the financial staff of the department only used the simple accounting function in actual work, and other functions were not fully utilized, which led to more money and the software function could not be brought into play.
(2) The professional level of computerized accounting personnel is generally not high, and there is a lack of compound talent resources.
Because computerized accounting requires higher skills of on-the-job personnel, the personnel engaged in this work must be compound talents. It is not enough to master the relevant accounting knowledge, but also to operate the computer skillfully. The computerized accounting system is a combination of accounting practitioners and computers. Accounting personnel are required to master not only computer operation, but also computer hardware maintenance, information system management and other related computer knowledge. However, this kind of compound talents is rare in China's accounting field, and it will take some time to train relevant personnel.
(3) The confidentiality of software application is poor, the internal control system is not perfect, and there are loopholes in the basic management of computerization.
The accounting information of an enterprise often determines the survival and development of the enterprise at a certain moment and is the core secret of the enterprise. At the present stage in our country, many places often ignore the degree of protection of accounting computerization, which has laid a great hidden danger for the survival and development of enterprises. Judging from the present situation, there are many disadvantages in the basic work of manual accounting, especially in small and medium-sized enterprises, and internal control is also very lacking, so it is impossible to carry out computerized basic management. The implementation of accounting computerization needs to improve a series of internal control systems to reflect the characteristics of accounting computerization. However, the reality is that many enterprises do not have strict rules and regulations, which leads to the inability of computerization to operate effectively.
Third, measures to strengthen and improve accounting computerization
(A) improve the understanding of accounting computerization
Unit leaders should improve their ideological understanding of accounting computerization, change their concepts, and realize that realizing accounting computerization is not only an improvement of accounting tools and methods, but also a great revolution for accounting discipline itself, which can improve the whole accounting work level. It is also necessary to put forward higher requirements for the quality of accounting personnel. Besides having a high level of professional knowledge, we should also strengthen their understanding of computerized accounting? Let them actively learn new things and technologies, and realize the huge economic benefits and significantly improved work efficiency brought by accounting computerization to enterprises, without making enterprise accounting computerization a mere formality.
(B) training comprehensive talents of accounting computerization
1. On-the-job training for existing accountants. In the past, most accountants in our country were engaged in manual accounting, with comprehensive accounting knowledge and skilled technology. After the popularization of computerized accounting, we should focus on cultivating their computer operation skills. Training can start with basic computer knowledge, and then gradually transition to computer network knowledge.
2. Adjustment of professional structure in institutions of higher learning. The following measures should be taken in teaching: first, correctly locate the teaching objectives and contents, and strengthen the integration of computer and accounting knowledge; Second, actively adopt experimental teaching method and case teaching method, so that students can deepen their understanding of theoretical knowledge and improve their practical application ability; Third, all kinds of schools teach students in accordance with their aptitude according to the different groups of students they face.
(c) Strengthen software security and establish an internal control system.
To strengthen the confidentiality and security of enterprise accounting information, enterprises should do the following: First, establish and improve the internal control mechanism of enterprises and strengthen the control of accounting data processing. Enterprises should establish and improve a set of key points of internal control, such as software and hardware management and maintenance, organization and staffing, filing and preservation of accounting files, and deal with related problems and responsible persons through regular and irregular inspections to ensure that the system can be put in place. Secondly, we should regularly organize accounting operators to learn relevant accounting laws and regulations and business knowledge, strengthen risk prevention awareness, and urge them to do a good job in data work. Finally, we will continue to increase investment in strengthening network security technology and actively adopt newer and safer firewall technology and security measures such as identity identification, information encryption, storage and communication, and business authorization.
Fourth, the development trend of accounting computerization
(A) the further development of computerized accounting
After years of development, the computerized accounting system has gradually involved many industries. Nowadays, the application of computerized accounting system in small and medium-sized enterprises in China has accounted for more than 50%, and institutions, state organs and large and medium-sized enterprises have used this system. The all-round development of computerized accounting system has realized the modernization of accounting work, given its staff sufficient time for cost management, financial analysis and financial management, and provided strong conditions for the development of accounting informatization.
(B) the development of traditional financial software to ERP software
Since the 20th century, computer-related software has been qualitatively developed and applied. Some domestic software enterprises have introduced ERP software, which facilitates the integration of logistics, capital flow and enterprise information management. The accounting computerization mentioned in this paper is only a small part of ERP software, but with the application and popularization of accounting computerization, the efficiency of enterprise accounting processing has been greatly improved. In the future development trend, the traditional accounting computerization will no longer exist, and will be replaced by a comprehensive financial management system. A single financial module will not meet the requirements of enterprise development strategy. The purchase and management of means of production, the accounting of personnel welfare, the management of fixed assets and current assets, the distribution of expenses and the accounting of costs and profits will all involve accounting. The perfection and optimization of ERP software will help enterprises to process this information quickly, improve work efficiency and reduce accounting manpower expenditure.
(c) Computerized accounting network
Under the wave of market economy, competitiveness has become the survival way of enterprise development. How much information can be mastered has become the core element of enterprises in the competition. Under this requirement, enterprises must take the lead in the competition with scientific management methods, and financial management is particularly important in this respect. Dealing with financial management information alone has become increasingly out of line with the development of the times, and more enterprises use computer networks to deal with related aspects in data processing. This enables the enterprise's information to be transmitted in time and enjoyed by * * *. In this environment, the strategy of "network finance" under the financial software development company came into being, which effectively solved the enterprise information management system. Therefore, the new trend of the future development of computerized accounting will be "networking".
Verb (abbreviation of verb) abstract
To sum up, the application and development of computerized accounting has lightened the burden of staff, improved work efficiency and brought great benefits to enterprises. Although there are still many problems at this stage, everything is two-sided, with advantages and disadvantages. We should seek advantages and avoid disadvantages, and actively study countermeasures against the problems found, instead of choking on food. I believe that computerized accounting will create more and more value for the society with the continuous improvement of people.
References:
[1] Huang Weiping Huang Zhengrui. Accounting information system [M]. Jinan University Press, 20 10.
[2] Xu Yi Li Yufeng. Problems and Countermeasures of Computerization [J]. China Management Informatization, 2009.
[3] Zhang Hui. Computerized accounting. Machinery Industry Press, 2004.
[4] Li Cuiling. On the problems and countermeasures in computerized accounting management [J]. Science and Technology Information, 2009.
Research on Internal Control of Expressway Accounting Computerization
With the rapid development of China's highway industry, the content control of highway accounting computerization has been paid more and more attention. Through the internal control of accounting computerization, the cost of expressway can be effectively controlled, thus improving the economic benefits of expressway operation. The internal control of accounting computerization also includes many aspects. This paper also mainly introduces the function of accounting computerization of expressways in China and the specific application of internal control of accounting computerization for reference.
Keywords: expressway; Accounting; Computerization; internal control
I. Introduction
In the process of continuous development and progress of science and technology, accounting computerization has also become an indispensable part of accounting work, and the application of accounting computerization has also effectively improved the efficiency and quality of accounting work. In this case, many enterprises also began to use computerized accounting for accounting and management. At present, there are still some problems and deficiencies in the internal control of accounting computerization, which need to be improved by establishing a scientific and standardized management system and data system, so the research on the internal control of accounting computerization is also of great significance.
Second, the analysis of the role of internal control of expressway accounting computerization
The realization of accounting computerization also needs to establish a perfect expressway cost accounting system, which can also better strengthen the quality of expressway accounting management and is also of great significance to improve the economic benefits of expressways. In the internal control of expressway accounting computerization, the function of cost accounting can be mainly reflected in the following contents: First, the performance evaluation index of expressway is also the main index of expressway cost evaluation, and the accounting of expressway cost in the process of expressway operation can also minimize the cost input in the process of expressway operation, which also plays a very important role in improving the repayment ability and financial credit of expressway enterprises. Secondly, at present, the cost accounting in the process of expressway operation can be effectively combined with the expressway plan fixed, which can also ensure that the expenses can have more basis and the budget implementation is more scientific. Finally, by establishing a sound highway cost accounting system, highway enterprises can independently control the cost items of each unit, thus effectively improving the plan fixed management of highways. The corresponding expenditure plan will be formulated in the budget management of the financial department, and the funds can be better allocated and used as planned, thus ensuring the maximum utilization rate of funds.
Three, the main content of internal cost accounting and the application of internal control.
The management of expressway includes many aspects, among which the expenditure of goods and services, the cost of highway maintenance and the cost management of various business expenses can be accounted by computerized accounting. In the process of accounting, we should also pay attention to the quality of internal control of accounting computerization, so as to ensure the effective cost control of highway expenses.
(A) computerized accounting of goods and services expenditures for internal cost accounting.
The expenditure cost of goods and services is an important part of highway operating costs, including office expenses, utilities and transportation expenses of highway enterprises. In the process of accounting, functional departments should be regarded as the basic object of accounting, and expense income should be regarded as the main undertaker of expenses according to corresponding principles. Computerized accounting includes four disciplines, of which "business management fee" is the first-level discipline and "management fee" is two disciplines. The third and fourth level subjects are set according to the level of detail of the first-level expenses, while the fifth level subjects set the specific route of the first-level cost accounting project for the accounting module of the auxiliary department of computerized accounting software, and the related contents of the second-level cost accounting project also need to be set through the fifth level subjects. The specific accounting operation can be illustrated by the following examples: when determining the cost of vehicles this month with the single vehicle accounting method, the driving distance and use of vehicles are also important indicators for determining the cost of vehicles, and the input of vehicle cost data and the use of expenses can also be realized in the cost accounting system according to the software-aided management module of accounting computerization, which makes the accounting content clearer.
Computerized accounting of highway maintenance cost.
Now the cost of highway maintenance is more and more extensive, including pavement maintenance, bridge and culvert maintenance, greening maintenance, tunnel maintenance, ancillary facilities maintenance, road inspection and so on. Pavement maintenance mainly refers to subgrade maintenance of pavement. At the same time, the cleaning of expressway pavement, the treatment of expressway cracks and the repair of uneven pavement are all important tasks of daily pavement maintenance. The maintenance of bridges and culverts is mainly the cleaning, maintenance and related anti-corrosion work of bridges and culverts and structures. Bridge and culvert maintenance plays a very important role in highway maintenance and is also an important means to improve highway safety. Greening maintenance is the maintenance of green plants around the highway, including fertilization, watering and pruning. Highway tunnel maintenance mainly includes cleaning, inspection and maintenance of highway tunnels, including some civil works; The maintenance of ancillary facilities is the maintenance of various facilities such as highway guardrails and signs; Road patrol refers to the personnel expenses and vehicle gas expenses incurred by road patrol personnel during the patrol process.
Four, improve the internal control of accounting computerization related measures
(A) to strengthen the system organization and management control
The formal control of department setting and personnel division of responsibilities is organizational management control, which can effectively achieve the purpose of mutual containment and restriction, and plays a very important role in the intelligent control of management positions in expressway accounting computerization system. The system management of expressway mainly includes the management of system software and hardware, technically ensuring the normal operation of expressway system, mastering the super passwords of network servers and databases, being responsible for the distribution of network resources, and monitoring the security and legality of data storage methods, so as to effectively avoid the phenomenon of illegally modifying historical data, and timely limit and discover errors and illegal events.
(two) standardize the daily operation, management and control of the computerized system of expressway.
The management control of expressway computerized system is mainly manifested in two aspects: operation authority control and operation process control. Among them, the control of operating authority means that the personnel of each post shall not operate beyond their authority, and the control of operating procedures means that the system operation should follow the corresponding standard operating procedures to clarify the job responsibilities, operating procedures and work items of each post and form a set of perfect expressway computerized system files.
Verb (abbreviation of verb) conclusion
It can be seen from the above that the application of internal control of accounting computerization is of great significance. In the internal control of accounting computerization, what kind of control mode to adopt and how to build a perfect control system of highway accounting computerization are also the contents that we need to focus on at present, which is also of great significance to improve the internal control quality of highway accounting computerization.
References:
[1] Li. Reflections on the internal control of computerized accounting [J]. Inner Mongolia Science and Technology and Economy, 20 13, 14.
[2] Zhu Yanming. Construction of internal control under computerized accounting environment [J]. Management scientist, 20 1 1 year, 5 issues
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