First, the background of "Great Wisdom Moves the Cloud"
The concept of "great wisdom moving clouds" was first put forward by Academician Wu at the China Internet Conference in August 20 13. In fact, it organically combines four emerging information technologies, mainly referring to "big data"; Wisdom means "cleverness"; Mobile refers to the "mobile Internet"; Cloud refers to "cloud computing". "Great wisdom moves the cloud" has developed the information industry to an unprecedented height and evolved into the floorboard of a new generation of information technology. The application of the new technology and method of "great wisdom moving the cloud" has had a far-reaching impact on social progress. Many industries have made proud achievements in the development process of "great wisdom goes to the cloud", and people's daily life patterns are also changing. For example, traditional payment methods such as cash and bank cards have been gradually replaced by Alipay and WeChat payment in modern society. With the continuous development of e-commerce, it has become a reality to buy goods without leaving home. This change in shopping mode has also brought new breakthroughs to the development of express logistics industry.
"Great wisdom moves the cloud" has brought great changes to all walks of life, and the accounting industry cannot avoid it. In the era of "great wisdom moving clouds", the external environment of accounting is quietly changing, and financial work will become more efficient and concise, and develop in the direction of intelligence, paperless and automation. More and more basic financial work will be replaced by artificial intelligence, and the innovative development of accounting will surely usher in new opportunities and challenges.
Second, the current problems faced by accounting development
(A) Accounting lags behind the development of technology
With the development of society and the improvement of productivity, information technology is changing with each passing day, and its development speed is increasing day by day. From the initial appearance of the Internet to the present "great wisdom moving cloud", the development of information technology has advanced by leaps and bounds; However, the accounting theory remains unchanged and stagnates. The accounting content in the classic accounting book Arithmetic, Geometry, Ratio and Proportion Summary published by Italian mathematician Luca Basiale in 1494 is not much different from the modern accounting theory, and its essence is also inseparable from the basic principle of "If there is a loan, there will be a loan, and the loan will be equal". Accounting is closely related to the development and progress of enterprises, and the acquisition of information is also inseparable from the support of technology. It is a big problem that accounting lags behind the development of technology.
(2) Separation of accounting and business.
In the daily operation and management of enterprises, accounting and business are essential. Generally speaking, accounting is the management of investment and financing, working capital and profit distribution of enterprises. Compared with accounting, business is the control and management of production, sales and service in the process of enterprise management. Accounting and business belong to two different departments respectively. The financial department is in charge of accounting work, and its main responsibility is the accounting management, use and distribution of financial funds. At the same time, analyze and sort out financial information, and put forward reasonable and effective decisions. We can understand that accounting mainly controls the flow of funds and manages the value of enterprises. The business department is in charge of business, analyzing market development, grasping market opportunities, planning marketing strategies, technical services and business control activities. , mainly based on market development management, according to the actual situation of the market demand analysis and management accounting.
The handling of financial accounting such as vouchers, account books and statements has always been the focus of enterprise accounting work. But it ignores the economic business itself-the service object of accounting. No matter what type and scale of enterprise, business is the most important part. Without paying attention to business, the financial department will become an ordinary logistics department, and its role and status will be greatly reduced. The separation of accounting and business makes accounting unable to effectively, timely and completely reflect the real operating conditions of enterprises, and even misleads management, thus leading to the gradual marginalization of accounting. Therefore, the separation of accounting and business is another difficult problem facing accounting at present.
(C) the training of accounting personnel divorced from reality
The problem that the training of accounting talents is divorced from the actual demand should not be underestimated. In the new era of the integration and development of emerging technologies such as big data, artificial intelligence and cloud computing, the traditional accounting talent training model is facing a new crisis and needs to be changed urgently.
The concept of accounting personnel training is backward, the training objectives are vague, and the training scheme is out of touch with the market. Most of the teaching only attaches importance to exam-oriented education, "emphasizing theory over practice" and "emphasizing examination over skills", which leads to the limited understanding of accounting by most people, and is limited to the calculation and handling of loans, regardless of the reasons for doing so. The accountant's understanding of accounting is only a little knowledge. Due to the lack of mature financial thinking, accountants are caught in complicated and boring accounting treatment, lacking overall awareness and concept. We are in an era of vigorous development of information technology. If accounting can only keep accounts simply, it will eventually be eliminated by society. At present, most of the trained accounting talents are not actually needed by enterprises, which is another major problem facing accounting at present.
Third, the innovation and development of accounting
(A) to strengthen the development of financial accounting theory.
Financial accounting records the daily business activities of the enterprise, registers account books, comprehensively and systematically accounts for the capital flow in the business process of the enterprise, and provides information in the business process to external investors, creditors, governments and other stakeholders. Financial accounting theory has always played an important role in enterprises. With the arrival of the era of "great wisdom moving the cloud", the theoretical system of financial accounting needs to be further improved and perfected, and at the same time, it should be integrated with modern information technology to make the financial accounting work of enterprises more perfect. The era of "great wisdom moving the cloud" requires traditional financial accounting to innovate in basic accounting assumptions, accounting elements confirmation and measurement, financial reporting, accounting information quality and so on, in order to meet the development requirements of the times.
In the practical application of traditional financial accounting theory, virtual enterprises have impacted the basic accounting assumptions. We can adopt the method of expanding the assumed content of accounting subject and blurring the margin, so that it can be covered in financial accounting theory and accepted the same supervision as ordinary enterprises. In the concept of going concern, enterprises can be divided into short-term operation and long-term operation, so that the time range of accounting can be defined more clearly. For monetary measurement problems, in addition to accounting economic resources, other indicators can be selected for conversion, thus enriching the theoretical content of financial accounting. Under the background of "great wisdom moving to the cloud", information data has become an indispensable core resource for enterprises. Because of its particularity, it is often analyzed and processed to bring benefits, and its monetary value is difficult to measure, so it is difficult to identify it as an asset of an enterprise. The innovation of financial accounting can start with the establishment of new accounting elements confirmation methods or the relaxation of existing accounting elements confirmation conditions to meet the needs of economic development. In addition, these resources, which are very important for enterprise management, are not reflected in the enterprise financial report. Therefore, it should be appropriately expanded on the basis of the original financial report. In addition to the financial data contained in traditional financial reports, financial reports need to add more non-financial data, so that financial reports can reflect the true value of enterprises more comprehensively, directly and scientifically. In addition to the traditional accounting information quality requirements such as reliability, relevance, understandability, comparability, substance over form, importance, prudence and timeliness, the era of "great wisdom moving clouds" also requires the quality of accounting information to have basic characteristics such as accuracy and extensiveness. Because a large number of internal and external data will be generated in the process of enterprise operation, financial accounting must conduct accurate screening when submitting accounting information, and select information data that is valuable for enterprise operation. Therefore, accuracy is an inevitable requirement of financial accounting in the era of big data. The so-called extensiveness means that financial accounting needs to take the core assets of the enterprise as the origin and radiate around it in a wide range, collect accounting information related to the core assets of the enterprise, and submit it to all stakeholders after accounting treatment.
(2) Building an information management system and strengthening cooperation among financial departments.
With the arrival of the era of "great wisdom moving the cloud", science and technology are developing rapidly and technology iteration is getting faster and faster. Establishing a scientific information management system is an effective means for enterprises to deal with complex financial data. Through information construction, corporate finance is transformed into intelligence and cloud computing. Effective informatization construction of enterprises is very important for the development of "moving wisdom to the cloud", which makes the financial department change from simple accounting work to enterprise decision-making work, greatly improves work efficiency, strictly examines the accuracy of enterprise financial data, realizes the enjoyment of financial information, and enables managers of various departments to systematically and comprehensively grasp the company's financial information and promote the healthy development of enterprises.
The combination of industry and finance depends not only on the construction of accounting information management system and the concept of financial information sharing, but also on the deep understanding of the combination of industry and finance by enterprises themselves. The financial department needs to further grasp the business and financial situation of the enterprise and feel the finance from the business perspective. Therefore, it is necessary to start with the business department, understand the upstream and downstream relationship of the enterprise, and adopt the value chain analysis method to enhance the competitiveness of the enterprise. Value chain analysis is the organic integration of production, marketing, finance and human resources. Through horizontal value chain analysis and vertical value chain analysis, we can fully understand ourselves and the whole market situation, and through financial management means, we can handle financial information in time and pass it on to all departments with information needs, so as to improve the operational efficiency and leadership decision-making ability of enterprises and make them operate efficiently and for a long time.
(C) Accounting talents as the main development goal
With the development and progress of society, enterprises are bound to face their own technological innovation and management system reform. At this time, it is extremely important for accounting talents to upgrade their skills to support the construction of information management system.
Therefore, combined with the new era background, the training objectives of accountants also need to be constantly updated and adjusted. At present, China's accounting market is characterized by "saturation of low-end accounting talents and scarcity of high-end accounting talents". Enterprises urgently need more excellent accounting talents, master relevant financial knowledge and have excellent information technology level, so as to promote the development and progress of enterprises in the era of "great wisdom on the cloud". Therefore, accounting practitioners need to establish the concept of lifelong learning, constantly update their knowledge, keep pace with the times, apply what they have learned and improve their professional level. At the same time, enterprises should regularly conduct business training for accounting personnel, invite financial experts to hold special lectures, so that financial personnel can further grasp the business status, capital flow and information chain of the enterprise, ensure a thorough grasp of the business process of the whole enterprise, expand the horizons of accounting personnel, improve their overall concept, and enable accounting personnel to broaden their business knowledge, form management awareness and further enhance their ability to analyze and process financial accounting information. In the era of "great wisdom moving to the cloud", corporate financial personnel also need to have knowledge of big data, information technology, accounting, artificial intelligence and so on. At present, most staff in the company's financial department don't know enough about the development and changes of emerging information technologies, and the application of big data analysis tools is not sufficient, with a small application range and functions not fully exerted. Enterprises should regularly hold training courses combining new technology of "moving wisdom to the cloud" with financial enjoyment, strengthen the cultivation of compound financial talents, encourage employees to exchange and share technology and experience, enhance their sense of responsibility, identity and mission, make financial accounting work closely linked with modern information technology, and build a high-quality, professional and compound financial team to provide a strong impetus for enterprise development.
(D) the establishment of enterprise information risk management and control system
Under the background of "great wisdom goes to the cloud", enterprises are facing more severe information security threats. The information value of an enterprise is directly related to its future development. Therefore, the information risk management and control system is extremely important and irreplaceable in smart finance. The enterprise shall designate a special person to monitor the potential information risks of the enterprise in real time, and use the key areas of risk prevention and control to supervise the financial data of the enterprise. After obtaining relevant risk information, relevant financial departments should take immediate action, analyze data and put forward rectification opinions to improve the work efficiency of relevant business departments. Enterprises can establish a strict wall system for each risk management point, effectively control risk information through special management, strictly prevent the leakage of relevant risk information, and ensure the safety of enterprise operations. Formulate guidelines for people outside the wall, sign confidentiality agreements, and strictly control information risks.
The rapid development of "great wisdom goes to the cloud" technology provides new methods and means for enterprise financial management, and constantly promotes the innovation and development of enterprises. In order to better apply the technology of "moving wisdom to the clouds" in financial accounting work, we should constantly strengthen the construction of corresponding technical environment, promote the cultivation of talents, and combine traditional financial accounting theory with new era technology. Only in this way can enterprises achieve better development results in the era of "great wisdom on the cloud" and promote the efficient completion of the company's business.