Accounting computerization is a major change in the field of accounting practice, which has an important role in promoting the overall improvement of the level of enterprise management The following is what I have compiled for you for your reference.
Model 1: SMEs computerized accounting system implementation issues
Abstract: Since the reform and opening up, the domestic economic market has been the rapid development of the market is gradually opening up, resulting in a large number of small and medium-sized enterprises to appear, and the development of small and medium-sized enterprises in the process of the development of the financial management of the inadequacy of the part of small and medium-sized enterprises gradually revealed. Due to financial problems, which led to the failure of the enterprise, so small and medium-sized vigorously develop financial accounting is very necessary. Accounting computerization is with the development of information technology, and do the optimization of traditional accounting, is the product of the information age, greatly enhancing the efficiency and quality of traditional accounting work. Whether small and medium-sized enterprises can effectively use computerized accounting to improve the financial problems of enterprises will directly affect the development of enterprises.
Keywords: small and medium-sized enterprises; computerized accounting; problems
Accounting computerization in the implementation of small and medium-sized enterprises, the need to effectively take into account the implementation of the practicality, specialization, comprehensiveness, which refers to the practicality is to meet the development of the small and medium-sized enterprises in the actual situation, and the comprehensiveness of the full consideration of the market environment, the internal environment of the enterprise, and the Modern small and medium-sized enterprises in the use of computerized accounting does not fully have these principles. This paper is a complete account of the development of computerized accounting, as well as small and medium-sized enterprises to use the advantages of computerized accounting, cut through the existing state of small and medium-sized enterprises, analysis of computerized accounting in the use of enterprises in the shortcomings, and put forward optimization views.
1 Overview of computerized accounting
1 Concept of computerized accounting system
Computerized accounting is an optimized way of financial management, the traditional financial management is used in manual processing, including the collection of information, data processing, accounting, recording, etc., the modern computerization is through the computer processing, the main processing body is the computer, while combining the modern information technology and electronic technology. Modern information technology and electronic technology, the enterprise needs to deal with the internal financial information through the network for automatic processing, compared to the traditional financial management more modern characteristics [1].
2 development of computerized accounting
The development process of computerized accounting can be divided into four stages: 1 the proposal of computerized accounting, this period is the theoretical formation of computerized accounting period, mainly on the theoretical study of computerization, and the main direction of the study is, whether it is applicable to the financial management of the enterprise.2 carrier design period. As the computerized accounting will involve the network to achieve, so the premise of computerized accounting is the software, so this period is mostly the development of software research, the same is from the point of view of the use of enterprise research experiments. 3 software development stage. This period of computerized accounting software has been put into use in some enterprises, and the main thing to do in this period is to optimize the redevelopment of the software according to the specific application of the situation.4 application period. This stage of the use of computerized accounting has tended to stabilize, and more mainly for the market to promote and publicity.
3 small and medium-sized enterprises accounting computerization advantages
First of all, accounting from the computerized accounting and traditional financial management comparison, the modern form of computerization can be realized in the form of computer operations, the complicated financial processing work to the computer to achieve, to a certain extent, reduce the use of human resources, and small and medium-sized enterprises are smaller in size, to reduce the manpower is to reduce the cost of the pathway this is one. This is one of the ways to reduce costs. Secondly, the financial management carried out by the computer, can be very clear sideline enterprise financial information, easy to extract, the operator can be audited at any time to reduce the error rate [2]. Third, in the operator to carry out financial information audit found that the problem can be directly in the computer for modification, while the traditional financial management is manual operation, modification of the relative repetition, so the computerized accounting is also the realization of small and medium-sized enterprises to improve the efficiency of financial management.
2 small and medium-sized accounting computerization problems
1 lack of reasonable development direction
Small and medium-sized enterprises are small, capital investment needs to be cautious, in the use of computerized accounting is the main consideration is the practicality of the requirements of computerized accounting is high utility, high efficiency. Computerized system is a relatively large system, its content includes data collection, data processing, financial analysis, financial cashier, market analysis, prospect planning and other directions, in the use of computerized accounting, need to combine with the actual development of enterprises, to develop a reasonable direction of development. But the current market situation, most small and medium-sized enterprises have not mastered the reasonable direction, did not find the focus of the application of computerized accounting, causing a lot of unnecessary waste.
2 overall quality of accounting workers
Accounting staff to make the direct implementation of accounting work, its professional quality or not, will directly affect the realization of the quality of computerized accounting. Part of the implementation of computerization in the enterprise because of various reasons, and ultimately give up, to explore the root of its cause depends mainly on the two directions, excessive formality, insufficient professionals. The application of computerized accounting advantages of enterprises can not be reflected in a short period of time, but in the process of the need for a large number of funds and manpower support, some business leaders because of the short-term results have not been negligent management, long-term development of computerized accounting under the excessive situation. At the same time, the realization of computerized accounting on the professional quality of staff requirements are extremely high, such as the implementation of the professional skills of the staff is insufficient, not only will not play a positive impact, but will form more problems. Small and medium-sized enterprises within the accounting professionals less, no professional talents for the implementation of computerized accounting [3]. Some small and medium-sized enterprises in the submission of financial information on the existence of one-sidedness, or error, and most of the small and medium-sized enterprises is no information audit department, so it leads to the emergence of financial information accounting errors, affecting the long-term development of computerized accounting.
3 Insufficient attention to comprehensive development
Combined with the characteristics of the modern information age, enterprises to cater to the economic market, must do a comprehensive enhancement of the comprehensive strength is to determine the competitiveness of the enterprise standard. Part of the small and medium-sized enterprises in the market is not too high prospects, and the person in charge of pure development of the scale of computerized accounting, it will form a waste of enterprise resources, the serious will restrict the development of enterprises. At the same time there are some enterprises with great market potential, but the person in charge of the development of enterprise technology and management level, ignoring the construction of information, in the market changes, the enterprise does not have the means to know in time, it is very easy to waste the development opportunities. The development of computerized accounting needs to be coordinated with the overall strength of the enterprise, fully integrated with the actual situation of the enterprise, in order to maximize the role of computerized accounting.
3 small and medium-sized enterprises computerized accounting optimization measures
1 clear development direction
Small and medium-sized enterprises in the economic market disadvantage is the small scale, the lack of control of the market trend, the advantage is flexible enough, and the person in charge of the enterprise needs to be done is to fully cognitive flexibility of the importance of the combination of the actual development of enterprises, the formulation of the development of computerized accounting program. Financial management personnel can be computerized, access to market information, analyze the market outlook, and then the direction of enterprise development and risk prediction, can assist enterprises to amend the direction of development. Enterprises in the implementation of computerization process, the need to focus on the focus of computerization, different enterprises have different development environment, and computerization will need to have a different focus, only then can we effectively use the advantages brought by computerized accounting.
2 Strengthen the training of professionals
Promote the implementation of computerization, the key factor is the importance of the enterprise, the enterprise can correctly recognize the advantages of computerization, to ensure the effective implementation of computerization. Enterprises to deepen the importance of the first step in promoting the development of computerized accounting, the next thing enterprises need to do is to enhance the professional skills of executives. First of all, in the process of enterprise selection, need to pay attention to the comprehensive quality of the selected talent to facilitate the development of the later computerization, the second is the appropriate training of personnel, the computerization executives sent to advanced units for further training to enhance the professional quality of the third is a regular assessment, the management of the enterprise needs to be regularly assessed by the financial personnel to ensure that the computerization of accounting can be carried out effectively [4].
3 Promote the comprehensive development of computerized accounting in small and medium-sized enterprises
Informatization is the inevitable direction of enterprise development, and computerized accounting is an integral part of the development of enterprise informatization, so enterprises in the implementation of computerization at the same time, but also need to focus on the management of informatization. The most important feature of informatization is advanced, the development of enterprise computerization needs to maintain the level of enterprise management, technical level, the coordinated development of production level, the development of computerized development procedures need to be consistent with the speed of development of enterprises, to avoid the emergence of the development of inconsistent situation, and the development of computerized accounting needs to be fully integrated with the actual development of the enterprise to consider, to ensure that the comprehensive development of the enterprise [5].
4 Conclusion
Combined with the above can be learned that the computerization of accounting on the development of enterprises play a positive role in small and medium-sized enterprises have also been able to play a full role in small and medium-sized enterprises need to pay attention to is the development of computerized procedures need to be fully in line with the actual development of the enterprise, can not be purely the development of professional and technology and belittle the development of information, and at the same time, not purely the expansion of the suite computerization procedures. Expansion of the suite of computerized procedures, and belittled the level of enterprise management to enhance, in summary, the development of computerization needs to enhance the overall strength of the enterprise.
References:
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范文二：中小中小企业会计电算化问题分析
Abstract: Accounting computerization is the short form of the application of contemporary electronic information technology to accounting, mainly electronic computers, is the use of electronic computers to replace the manual bookkeeping, accounting and reporting, as well as partially replacing the human brain to complete the analysis of accounting information. Human brain to complete the analysis of accounting information, forecasting, decision-making process. China's computerized accounting from simple to complex, from slow development to rapid popularization, has made gratifying achievements, but at the same time there are also many problems. This paper takes China's small and medium-sized enterprises (SMEs) as the research object, points out the main problems existing in their accounting computerization, and analyzes the reasons for them, and puts forward improvement measures in a targeted manner, in order to promote the development of the cause of SMEs' accounting computerization.
Keywords: computerized accounting; problems; countermeasures
I. Problems of computerized accounting in small and medium-sized enterprises
1. Leaders do not pay enough attention. The most important factor affecting whether the enterprise to carry out computerized accounting is the importance of leadership. If a leader believes that it is necessary to carry out, then the computerization of the enterprise is often implemented more smoothly and more satisfactory results. But most of the leaders of small and medium-sized enterprises do not pay attention to the computerized accounting work, that manual bookkeeping can meet the daily business management needs of enterprises to carry out computerized accounting instead of a waste of corporate resources, and did not take into account the computerized accounting of long-term development of enterprises to help.
2. Insufficient preparation for computerization. First of all, the lack of funds is a very important factor that hinders the development of computerized accounting. Many small and medium-sized enterprises due to financial problems so far are still purely traditional manual accounting. Secondly, the lack of adjustment to the manual mode and accounting information system. The main shortcomings of the manual mode is that the information can not be processed in a timely manner and feedback, duplication of processing processes, etc., for these shortcomings of some enterprises did not analyze, which can not be merged and adjusted to the simple duplication of business processes, can not be optimized in accordance with the characteristics of the computer management of the business process. At the same time, although the current software has been as much as possible to take into account the user in the actual use of a variety of conditions, but the management requirements of the various enterprises and the implementation of different modes, which requires enterprises to adopt the software accounting information system to make some personalized adjustments, but many companies did not do so.
3. The computerized management of enterprises is chaotic. In order to ensure the normal implementation of computerized accounting must establish a corresponding management system. However, some enterprises have not made strict restrictions on the operator's right to license for the maintenance of the computerized system has not set up a special maintenance personnel, the computerized job set up with the original manual mode, as well as the establishment of a special computerized accounting room and the corresponding computer operation system, resulting in the management of the computerized accounting chaos.
4. The shortage of integrated accounting talent. Due to the strength of small and medium-sized enterprises and limited funds, they are often difficult to recruit both good accounting literacy and can skillfully operate the computer of high-quality accounting personnel. Accounting personnel composite skills level is low, can not effectively use the computerized accounting resources is a common phenomenon, which is the effective development of computerized work for the enterprise is an obstacle that can not be ignored.
5. The application of the functions of the financial software is not comprehensive. The purpose of the application of computerized accounting is not only to reduce the labor intensity of accounting staff, but also to allow them to free up more time and energy for the management and analysis of funds. However, most of the enterprises that carry out computerized accounting mainly use financial software instead of manual bookkeeping. A large number of financial management and financial analysis work is still manual, pay attention to the reporting function ignoring the management function of the phenomenon is serious, did not give full play to the role of computerized accounting to strengthen financial management.
6. The security and *** enjoyment of accounting information is poor. Enterprises in the purchase of financial software, often only think about the needs of a single financial sector work, but not from the perspective of the entire unit information management. The result is that the financial sector for accounting computerized microcomputer failed to carry out information with other departments within the unit to connect, other departments can not effectively **** enjoy the financial sector information. In addition, the accounting information system there are many security risks. Mainly: First, the hardware risk. Hardware device is the infrastructure of the computerized accounting system, hardware failure will certainly hinder the normal work of accounting. Second, the soft body risk. Soft body risk is mainly the installation of the soft body is not standardized, lack of maintenance and upgrading, soft body loopholes, viruses, poor compatibility and so on. Due to the financial constraints of the enterprise, often the maintenance and upgrading of softwares do not pay enough attention, and the abuse of transmission media in the operation process will increase the risk of virus infection. Third, accounting personnel risk. Accounting personnel risk is mainly manifested in: due to accounting personnel misuse and destruction of information; accounting personnel lack of responsibility, not strictly according to the requirements of the operation; accounting personnel lack of professional ethics, deliberately leaking passwords, stealing, tampering with accounting information and so on.
Second, for the Hengyang city small and medium-sized accounting computerization of the problem of countermeasures
1. Strengthen the enterprise on the computerization of accounting superiority of the understanding. Business leaders from the bottom of the heart to accept computerized accounting for the smooth implementation of enterprise accounting computerization is essential. In order to accomplish this task, the financial sector, business authorities and the IT industry must strengthen the publicity, through a variety of ways to inculcate the significance of computerized accounting, so that the leadership to realize the implementation of computerized accounting for the enhancement of the level of business management, enhance the economic benefits of the important role, but also to let them understand the process and requirements of which, in order to facilitate the work of the leadership of the computerization of accounting.
2. According to the actual need to do a good job of preliminary arrangements. First, plan for the limited funds of the enterprise. Due to the limited funds of small and medium-sized enterprises, it is impossible to invest in all aspects of computerization, so it is necessary to remove the flashy additional arrangements, the limited funds to focus on the important part. In addition, the daily business operations of small and medium-sized enterprises is not as broad and complex as large enterprises, the degree of specialization is higher, so in the selection of financial software do not have to require a large and comprehensive, such software is often expensive, just according to the actual needs of enterprises to buy on merit. Second, adjust the business processes and accounting information systems. Enterprise process re-engineering, we must understand the characteristics of the current business processes and think about how to combine with the enterprise information in order to improve the management effectiveness of the enterprise. If the enterprise in this regard is not attentive, will lead to financial spend more time and energy to revise the computerized system software, which will not only cost more investment, but also may affect the future maintenance and upgrading.
3. Sound supporting systems for computerized accounting. First, the establishment of positions and responsibilities of the management system. Enterprises should be divided into accounting computerized system of personnel, clear responsibilities of each position, incompatible positions should be separated in order to reduce the use of computer fraud occurs. Second, the establishment of computer hardware and software and information management system. Deal with the environment where the computer, set up the necessary fire, water, dust and anti-theft facilities; do a good job of the daily backup of information; regular anti-virus computer; accounting department computer devices must be dedicated to special machines; sound troubleshooting management measures; software upgrades, replacement of hard disk should be approved and supervised program. Third, the establishment of computer operation management system. Set the user's right to permission, the authorized user to set their own password and regular or irregular change; the implementation of the combination of logs and registration on the machine; to strengthen the accounting vouchers before and after the entry of the audit. Fourth, the establishment of computerized accounting file management system. First of all, there should be competent file managers, standardized procedures for borrowing and returning information, perfect labeling and indexing methods, reliable file storage devices, etc.; Secondly, we must also regularly back up the file; in addition to the development of the file was destroyed after the emergency and recovery measures.
4. For the computerized accounting training of complex talents. Accounting staff is the key to the successful implementation of computerized accounting. For the cultivation of talents should adopt a multi-faceted, multi-form, multi-channel approach to train the talents needed at all levels. Schools should grasp the needs of the talent market, training both computer knowledge, but also know accounting and business management of integrated talents. Enterprises on the on-the-job accounting staff computerized training should also be put into practice, to the actual situation of the staff to focus on training.
5. Reasonable use of computerized management functions. Many people understand the computerization of accounting is the computerization of financial accounting, but in fact it should be the computerization of financial accounting and management accounting computerization organic combination. Management accounting can not only make full use of the information provided by financial accounting, it will also provide basic information from financial accounting to obtain relevant information and processing, to provide all kinds of useful information for management. Therefore, the accounting staff should pay attention to the use of management functions, so that its role to be played.
Three, conclusion
The current situation of computerized accounting in small and medium-sized enterprises is not optimistic, a large number of factors hindering the development of computerized accounting in small and medium-sized enterprises. At the same time, in the small and medium-sized enterprises that have carried out the computerized system, its implementation status is not satisfactory. The development of computerized accounting in small and medium-sized enterprises should be carried out according to their own situation, from the concept of adjustment, preliminary preparation, personnel training, management policy and so on many aspects to make efforts, the real use of computerized accounting to the enterprise's business management, and promote the development of enterprises.
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