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On the computerized accounting, information technology and network

Author: ZhangHui From: www.yourpaper.net Posted: 2010-06-23 05:45:58 Read:
Keywords: computerized accounting accounting development of informatization accounting networked
Abstract: This paper describes the relationship between the accounting computerization, accounting, information technology and accounting network. Pointed out that the accounting information is the computerized accounting completely changed from the concept, with the information technology, communications technology, especially the development of network technology, computerized accounting has become increasingly unable to meet the development of modern information management requirements of the network on Service Times data security, fast compared to a multiple of the orders of magnitude higher than with traditional financial times, the Network Accounting replace computerized accounting is inevitable is necessary.
1 Introduction
Accounting information is the computerized accounting completely changed from the concept, with the information technology, communications technology, especially the development of network technology, computerized accounting has become increasingly unable to meet modern information management development requirements, network accounting to replace the computerized accounting the inevitable is necessary.
The 2 computerized accounting
"Accounting" 1 mao 8 years, the Ministry of Finance and the Accounting Society of China in Changchun First Automobile Works held financial, accounting, cost application computer symposium will "to 's. The computer Accounting officially referred to as the "computerized accounting. From Changchun FAW computerized accounting pilot began, computerized accounting the development of more than 20 years in China, carried from hand to computerization triggered an "Accounting Revolution.
The computerized accounting generated so far, the positive role of the main problems: First, the use of accounting software to reduce the workload of the accounting personnel manual accounting, greatly improved work efficiency. Secondly, to improve the quality of the accounting information. The use of financial software transfers, accounting automatically generated feature not only reduces errors, improve accuracy, and save manpower, shorten the accounting treatment time. Cultivate compound talents of a group of Jidong financial, but also has the knowledge of the computer, creating a number of accounting software company, and their presence and healthy competition, promote our computerized accounting standardization and commercialization, GM specialized.
3 accounting information technology
With the information technology, communications technology, especially the development of network technology, computerized accounting has become increasingly unable to meet the requirements of the development of modern information management in April 1999, the deep habits "Municipal Finance organized by the Bureau and Shenzhen Kingdee Software Technology Co., Ltd. in Shenzhen, the new situation accounting software market management Symposium accounting information theory expert forum on proposed accounting information. "accounting information is the accounting information in the management information resources, comprehensive use of IT-based computer, networking and communications to the acquisition, processing, transmission, storage, application processing, business management, provides ample control decision-making and social and economic operation, management, real-time information .
The 4 computerized accounting and accounting information of distinction
Accounting information is the The computerized accounting completely changed from the concept of computerized accounting and accounting information technology there is a great difference between, mainly reflected in:
Different goals: the computerized accounting r accounting business computer processing, accounting information is the comprehensive information technology accounting business to manage all aspects of the business process and enterprise and social other information system is the interface between the organic composition of an open system, give full play to the central role of the accounting work in enterprise management and decision-making.
Two different theoretical basis of: chao ten computerization tradition will mesh reason perish and computer technology to only rely on accounting information technology as the guide to information technology, systems theory and information technology accounting thinking.
3 different technical means: computerized accounting stand-alone processing accounting information of advanced technologies such as network communication and database for information acquisition, processing, processing, dissemination, storage, and application.

4 functional scope distinction: computerized accounting business accounting, accounting information technology, including a layer of financial transaction processing, information management, decision support and decision-making, not only to the accounting business accounting, but also the accounting information management and decision analysis, and to rebuild modern accounting model based on the principle of information and information technology requirements.
5 different input output: the accounting computerization stressed financial information can only be input by the finance department, the output is also printed by the finance department and then submit. Accounting information technology requirements of the various agencies of the large amounts of data inside and outside the enterprise, the department either authorized rights class times, directly from the system which access to relevant data, can also be obtained directly from Inett. Financial personnel accounting information is no longer the main or only input, processing staff, finance staff will be more control, analysis, participation in corporate management and provide professional decisions. Accounting information highly resource-sharing, and full use of corporate and social information systems. Venturi different accounting procedures: the computerized accounting basic imitate manual accounting procedures. Accounting information of the executioner ten goals, according to the principles of information management and IT restructuring twist the chao long-laying process. The 5 accounting networked
The laying of the information superhighway means will discuss the end of computerization in the stand-alone system status, and create the conditions for China's large-scale computer networking as well as international networking, and usher in the era of accounting information network.
The computer network is the product of the combination of computer technology and communication technology. Internet to enable enterprises to achieve information exchange and sharing of information on a global scale, and to maximize the full range of information support for accounting information. Intranet gamma rat en t) in the accounting field, so that all internal departments to optimize processing and to maximize the efficient use of resources, and internal information opening up to the outside world. Established by the transmission of data in the enterprise network LAN Di Liu, established between the enterprise and the higher authorities of the dedicated WAN network A yo. For computerized accounting problem, we should take measures to gradually resolve, only equipped with stand-alone enterprise, should first establish the internal LAN, has established a corporate internal LAN should be established between the higher authorities of the WAN until on the Internet. The relatively small number of large enterprise groups with better efficiency Headquarters Finance through computerization WAN of each sub-branch of the financial information and operating conditions of the collection, management and control. In addition to the wide area network in the form of similar enterprise groups with this industry, cross-regional, the further development of computerization, is bound the WAN application in different industries.
Accounting networked and computerized accounting distinction Network Financial is based on the play lemet-Intra nte as the core technology, financial management, business management and financial management integration, support for e-commerce can be realized in a variety of remote operation and things dynamic accounting and online financial management, able to handle the electronic single electronic money settlement, a new financial management model, which is an important part of electronic Sichuan Business. The launching of the e-commerce (EC), the final network accounting will replace the computerized accounting. Network accounting and computerized accounting system has the following advantages: (1) online equipment utility. The Network Accounting broke the purchase and use of a single financial software. Online computer eliminates the need to purchase, operation and maintenance of the installation process and software to improve equipment utilization, reduce the expenditure on the purchase of high-end equipment, and improve the efficiency and economic benefits of the use of corporate resources. (2) information sharing. Computerized accounting for internal accounting information, network accounting between the branches of the internal accounting data storage form of unified and standardized, the establishment of a central database. Enterprises can feel free to browse all enterprise online computer. Through the sharing of software resources, will greatly reduce the duplication of information input to reduce the possibility of error, will greatly shorten the time of the transmission of information. (3, communication convenient and quick., Enterprises can more directly through the network, and external communication, greatly improving the speed and accuracy of the information transfer example, after the Inte technology is adopted, enterprises and banks almost simultaneously accounting is not appears existing Weidazhangxiang, and enterprises through 1ltell to at any time and the Bank Reconciliation. enterprise "stay at home" you can complete the payment and collection business in accounting information systems internal network accounting. between departments, between the various departments of the enterprise, the enterprise and the supervisor departments, each subsystem can automatically transfer processing business leaders do not need to go through the computer in his office to check the situation, the enterprise submit the data to the higher authorities, even people network computer can also be easily and quickly send This not only greatly shorten the transmission time, but also reduces the possibility of error. (4) give full play to the management and decision-making functions of the accounting staff. (5) Network executioner Bu require the presence and movement of electronic data in enterprise information systems, and can be directly exchanged with the outside world system information, and ultimately make the system is no longer dependent on paper and other traditional information contained Hugh, thereby improving the timeliness of accounting information processing network accounting business to a paperless enterprise.
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