First, computerized accounting problems
1, computerization of the accounting unit, the majority of the daily use of computer software, accounting basic accounting treatment, and a large number of financial management and financial analysis, still conducted by hand, many units lack a high level of financial management, financial management so that ring hollow. while the majority of our business computerized accounting applications still remain in the enterprise to realize the accounting manual imitation, or talk about how and business combination of management and integration of management information systems. can be said that worldwide computerized accounting theory and practice has considerable limitations. So still need to complete computerization of the need to keep the depth of the development.
2, in the computerized implementation, financial data and business can not be shared, resulting in financial software is only used in the financial sector, not only outside the enterprise information system isolation, and internal business units and there is no good connection, the financial sector input data basically only for the account to complete the work after reflecting on the business.
3, accounting information security issues. in a computerized accounting system environment, the electronic sign instead of accounting data, magnetic media instead of paper media, thus vulnerable to security threats of accounting information. specifically manifested in: ① insider information on the illegal tampering or the original leak, resulting in false accounting information. ② vulnerable to damage the magnetic media, information and data there is the risk of lost or destroyed. ③ computerization system was damaged, such as hardware failure, software failure, illegal operation, computer viruses and other computerized systems could lead to paralysis, so that affected quality of accounting information.
4, the impact of the audit. in the computerized system environment , audit trail, great changes have taken place, the traditional audit trail in the computerized system environments gradually disappeared, replaced by invisible electronic data, files and disks. the traditional books, signed by managers, records, orders , and other operational instruments are very clear clues may no longer exist, the internal control over decentralized to the Information Center are now focused on management of departments or the computer implementation and management, and the old data and information in the continuous coverage by the new data , making the audit trail is a little bit erased, systems and procedures are also in the continuous improvement of upgrading its processing audit trail left behind by them is also changing.
5, the international accounting issues. computer information network universal application and e-commerce development, so that people have been able within a few seconds or even billions of dollars will be huge sums of money in circulation among the world's major cities. From the extent and breadth of capital flows, the earth is getting small enterprises will become increasingly fierce international competition. enterprises in order to seek their own survival, must continue to strengthen the development of new products and technological transformation, often requires huge amounts of money, but only few companies can rely on their accumulated retained earnings or their financial institutions to cope with international competition, most businesses need to raise international capital. a country's money lending unit of credit in order to better decision making, foreign borrowing must investigate credit units, asking them to provide standardized in line with international practice financial statements. In addition the rapid development of e-commerce makes the international trade, and international trade must first understand the business of credit and financial situation, it is necessary to understand the financial statements of foreign companies and accounting system and require a uniform accounting procedures and methods. Therefore, development of computer software in the future should be fully considered in the international accounting issues.
II
computerized accounting software development trend of Chinese enterprises to survive in the face of network at the same time, the need to face the WTO and challenges of economic globalization. At present the scale of computerized accounting software and management capacity can not meet the new situation is far from the needs of enterprise development, but also to the depth direction. the future trends in software development should include the following.
1 should be used in large database as data storage tools. computerization software are dealing with a lot of important data and information on the database software to support the capacity, safety and speed of performance areas such as high demands, and large database with security, data storage capacity, convenient query features, can adapt to a variety of management requirements.
2, in software development to fully consider the application of Internet technology. Internet technology in recent years the fastest growing electronic communications technology The technology to achieve network management, mobile office, and to ensure an open system to support e-commerce; to achieve financial centralized management, dynamic query, real-time monitoring, remote communication, remote access, remote query.
3, accounting computer software should take full account of their safety. computer software should be used two layers of encryption technology. To prevent unauthorized users to steal confidential information and unauthorized non-authorized users to manipulate the data, the customer segments in the system and all data transmitted between the server are the two encryption. the first layer of encryption using standard SSL protocol, which can effectively prevent crack, anti-tampering, the second layer of encryption using proprietary encryption protocol, the protocol does not open, and has a very high encryption strength, the two layer of encryption to ensure secure transmission of accounting information.
4, to achieve functional diversity, the data dynamic, ever-expanding computer software features, the software should be in the design and management software, financial software combination, so ① computer software, should first have a complete accounting information system, in addition to basic accounting processes to achieve accounting, it should also break the pattern by hand accounts and expand the field of accounting and functions to increase the information capacity, and lay a good foundation to strengthen the management . ② software should be to break existing patterns after management features to achieve prior management, a matter of management and management features of the model after. ③ software also has the versatility to facilitate communication, collaboration, and improve. the only way to achieve business activities, planning and control functions and do dynamic management.
5, international standardization of accounting software. joining WTO, the enterprise business will expand to the world, computer software should be consistent with multi-national and international accounting standards, to meet the multi-language, multi-currency in international competition.
6, network management. The current focus on the work of accounting information, personalized information systems, emphasizing the management of information systems and enterprise integration and service to the enterprises themselves, in the economic globalization Today, multinational companies, virtual enterprises, emerging new economic organizations, investment diversification, computerized accounting services to transform their ideas in the enterprise, according to the basis of common accounting rules and build web-based accounting information system , which necessarily requires financial software network. Network Financial is an important part of e-commerce will help companies achieve financial and business collaboration, remote reporting, reimbursement, and auditing remote processing, accounting and online financial management, which supports electronic data and electronic money, changed the access to and use of financial information, the network computer software, web-based computing technologies, to integrate enterprise e-commerce as the goal, to provide Internet environment, financial management, financial work and the various functions financial management software system.
computerized accounting situation and development trend:
Status of Accounting and Development:
many Western countries today, the computer used in the accounting data processing, accounting management, financial management and accounting projections and accounting decisions, and achieve significant economic benefits. in the field of corporate accounting, a new situation; financial and accounting staff everywhere, and computer information systems dealing with accounting, practicing accountants are required to participate in the accounting information system design and use of computers in accounting; accounting managers need to evaluate the usage of accounting information systems, the use of accounting information of the company's financial position and operating results, to participate in the decision-making: internal audit and external auditors must review and evaluation The quality of accounting information processing, evaluation input and output accounting information is correct: the need for accounting consultants provide accounting information system design, implementation, evaluation and use.
of Accounting from the recent trend years, the development of computerized accounting and computerized accounting of the situation abroad, China has the following development trends of computerized accounting,
1. pervasiveness of computerized accounting will be greatly improved. nearly years, the popularity of computerized accounting will greatly improve the level of accounting software to improve soon, some professional software company's software products are very popular, grass-roots units to electronic accounting prerequisite for a good . However, the level of accounting software applications and penetration levels are affected by the accounting staff, has not yet reached the ideal state. However, the support of governments at all levels in schools, businesses and community in the coming years China will launch electric accounting boom operator training of knowledge and universal access to computerized accounting for the lay personnel base, and promote the popularity of computerized accounting.
2. Accounting management will become more standardized. spend a few years ago on the basis of practice and exploration , through the improvement of computerized accounting management, the use of new management tools, step into the existing organization and implementation management. Meanwhile, the development consistent with the characteristics of computer auditing of computerized accounting standards, Accounting Computerization of accounting system , then the management of more standardized accounting computerization.
3. commercial accounting software more useful. Since the late 80s, China's accounting software has been the rapid development of a large number of the financial sector after the commercialization of assessment running accounting software market for enterprises to provide a wealth of computerized accounting software. However, most of China's current accounting software is accounting management accounting software, its main features as follows: ① software is generic and simple, that is, a high degree of common software, learn ease of use, short implementation period; ② software a single species, namely the majority of software for accounting software on the computer, a system almost the size of the users of different types and use; ③ feature is not perfect, that is, imitate the most basic accounting software manual accounting process, and less consideration of management accounting. In the next few years will be gradually resolved or improved, commercial accounting software will be more practical.
(1) accounting software to the breadth and depth of the development of. the development of socialist market economy, more and more detailed accounting work, which requires commercial accounting software from the software functionality, system architecture, application, etc. to the depth and breadth.
(2) the functions of accounting software system to the management of development. With the development of the socialist market economy, the financial activities of major changes have taken place, the corporate accounting functions from a single accounting model models have managed to become both a comprehensive accounting model. to so that enterprises in the market dynamic, for them to be competitive in the market, we must strengthen financial management. At present, the development of commercial accounting software is more mature, on the one hand the existing accounting software based on the increase the necessary management functions, will it meet the accounting and accounting management needs: on the other hand, can use the advanced technology development tools and management model to manage a combination of managerial accounting software, financial managers can be used by managed accounting software to facilitate fast access to accounting information and other information required for the management, use of financial management model and management tools or application management tool to create a management model for management, analysis, forecasting and decision-making.
(3) accounting software to diversified development. At present, most of the microcomputer accounting software, accounting software, accounting software in mature functional modules are accounting treatment
payroll accounting, material accounting, fixed asset accounting and report processing module, the main for small and medium industrial enterprises and institutions and the basic accounting work. In order to meet users of different sizes, different industries accounting and management needs, will diversify our accounting software, accounting software that is multi-layered and multi-type. accounting software multi-level, that is, accounting software development and production units should be in accordance with its own characteristics and capabilities, developed for small and medium enterprises, large enterprises and multinational group of companies of different sizes such as accounting and enterprise accounting management software: accounting software multi-type, the accounting software development and production should be based on the characteristics of different industries, developed for the manufacturing, commerce, services, administrative and other various accounting and accounting management software.
4. more sophisticated accounting software standards. After practice of exploration for many years, people have a computerized accounting rules more in-depth understanding of the formation of a more favorable scientific and meticulous standards. With the deepening of computerized accounting, there is growing emphasis on computerized accounting management accounting system will be further refined, computer auditing standards will be developed soon, all this will promote a standard accounting software to mature.
knowledge economy accounting model and implementation strategy
1. Knowledge of accounting mode The accounting objectives - and accountability for decision usefulness of combining
on accounting objectives, there are two views, namely, concept and accountability for decision-usefulness view. These two views are based on separation of ownership based on. concept is primarily based on accountability for owners and operators are very clear, no blur, vacancy, who may delegate the management of resources entrusted to the trustee made specific demands, can not be completed if the trustee of the established goals, the owner can replacement of managers. management responsibility concept stresses the objectivity of accounting information, the feasibility and need the historical cost basis, accrual measurement of profits. decision-usefulness view identified by separation of ownership through capital market, the commission, entrusted with the two sides are not directly communicate, communicate. management's operating performance is not satisfactory if the resources are not directly change the owner of the general managers, but through the capital market to sell this part of the set as a valid soft assets such as measured by enterprise value of future cash flows reflect the (corporate wealth), etc..
We believe that: (1) decision-usefulness view of the separation of ownership and identification of more suitable to the knowledge economy. In the economy, the communications technology, computer and other information technology widely used, more and more developed capital market, capital market trends towards globalization, therefore, the decision usefulness of accounting as a more appropriate target. (2) each of the two views recognized by the separation of ownership exist simultaneously, both in the capital markets are able to exercise control over the majority shareholder, but also small and medium shareholders. Theoretically, the ideal era of knowledge economy, accounting objective should be to combine the two views, not only focus on decision usefulness, not fiduciary accountability for contempt.
2. accounting assumptions will be canceled, accounting performance of a systematic, integrated information system
accounting assumptions in addition to the main assumptions of accounting (accounting entity assumption is actually more like accounting principles, because the territory is real and not the main man assumed), other assumptions are actually the product of a particular traditional industrial economy. in the industrial economic accounting model, a financial deal with the use of hand by the cost the principle of limited effectiveness, can not use the real-time reporting of the accounting period assumption needs to be, can not be measured only in monetary and non-monetary measures and the use of money is the best unit of measurement assumptions, the currency is stable and unchanging, so that greatly reduced the role of accounting , the usefulness of accounting information under suspicion, so that the accounting in a very awkward position.
in the knowledge economy, knowledge capital cost to replace the ties of economic development, innovation and faster and faster as the economy, coupled with time and space restrictions weakened, the economic environment has become volatile, elusive, continuing operations, currency stability, stage reports are outdated. and when information technology for accounting, due to the computer's fast, efficient, clean and so calculate the cost of the above the restrictions would no longer exist, the accounting can be an original cost of both current costs and other measures have the property information system, both phases can be a real-time reporting and reporting information system, can be a have measured both the monetary non-monetary measure of information systems, in short, the accounting can be a systematic, integrated information system.
3. the basic principles of accounting changes
in the knowledge economy era, Although knowledge has become the most important resource, but also determines the survival and development of enterprises, but people making the wealth of knowledge production, while still the production of material wealth. Therefore, as reflected in the reproduction process and oversight of accounting, not only with accounting principles to adapt to the knowledge economy, but also not abandon the principle of adapting the industrial economy, should the principle of coexistence of a variety. In this paper, the principle of selection of the original cost basis and accrual principles described.
(1) original cost pricing principle < br> original cost pricing principle and accounted for at cost as the basis for evaluation, unless there is a new transaction or consumption, accounted for the cost no longer changes. In the knowledge economy, knowledge is the key resource in order to rely on advanced science and technology as the decision of enterprise survival and development conditions, pricing has a single original cost accounting is defective, the most important defects in the enterprise controlled, and can over the future economic benefits for enterprises, but there is no material form, in the corporate balance sheet is not recognized resources. mainly some intangible assets.
knowledge economy, knowledge-intensive manufacturing products to the changing pattern , increasing the types of soft assets, increasing value of . In addition, since the balance sheet and income and cash flow closely related to the nature of the defects in the balance will eventually also affect the income statement, the final and lost the financial information related to some extent.
there original cost the larger defects, but not to say that the knowledge economy in the future give up the original cost accounting model measured, in fact, complete accountability for the original cost accounting is a very good goal, therefore, we conclude that: the original cost basis will be other valuation principles exist in the accounting knowledge economy, the loss of only the During the reporting period, operating income, other income and expenses, costs and other expenses of the methods. accrual of revenues and expenses recognized in the same time, also affect the recognition of assets and liabilities. accruals are subject to greater challenges because the main problems: First, do not help reflect the accrual cash flow information. As the realization principle of revenue recognition and cost of implementing the matching principle, so that the cash flow and operating results associated out of touch, and, ignoring the need to focus on modern economic management to consider the time value of money and risk values. Second, the accrual of a people depends on the unproven assumption. Neither the U.S. Financial Accounting Standards Board (FASB) or the International Accounting Standards Board ( IASO), the conceptual framework in the structure of his proposed system, it is assumed, SFACNO.1, HIGHLIGHTS; Wang Xiangyao editor, attach great importance to the existence of global cash flow statement to the contrary effect of this fact.
cost pricing principle with the original, as in the knowledge economy era, the accrual will not disappear, but with the cash basis, cash flow basis of accounting exist in the knowledge economy model.
4. Accounting work center - from accounting to physical assets, knowledge transfer
resource accounting in the knowledge economy, intellectual capital will be replaced as the company's core capital the status of financial capital, knowledge resources (including knowledge, information and innovation, etc.) will replace the scarce resources (few exceptions) and a production and development of strategic resources. Thus, the accounting model requires the knowledge economy, scarce resources from the core to reflect the financial capital of the accounting information management, knowledge resources as the core to reflect the knowledge capital into capital management accounting information, accounting from the tangible assets are not coded to the knowledge resources and knowledge resources, the encoded form of knowledge resources that enterprises do not exist intangible assets, without coding knowledge resources is the company's human resources, therefore, the accounting model is based on knowledge economy, intangible assets accounting and human resource accounting as the core accounting model.
Second, the knowledge economy, accounting model implementation strategy < br> accounting model is a knowledge-based economy by making the combination of useful and accountability for the accounting objectives, the coexistence of multiple measurement attributes, the system also confirmed the existence of a variety of accounting model, relying on the traditional manual processing of the body, accounting information is not to achieve, its implementation strategy is the full application of computer technology and network technology, and transform the existing accounting model. This brief description of the following strategies:
1. event-driven mode instead of sequential processing procedures
accounting model in the industrial economy, the enterprises are in accordance with each of the economic business information reporting system, which provides users with the information needed is common, that is the main information, general information.
in the knowledge economy era, people not only to the accounting requirements of ; decision-usefulness. that usually do not carry out the order of information processing, stored in a computer of some primitive information, when policy-makers need a specific information, specific information related to the code just driven processing, because the computer's speed, ready to meet needs. In event-driven mode, the information users by the use of the information required by different motives, or several events, design, design for each incident a Depending on the corresponding event-driven On-line Real-time System), users of accounting information through the network, according to their own needs can get information at any time. In this mode, a decision maker to accept financial reports from passive to active filtering of information.
2 . replace the value of the accounting matters of accounting
accounting model in the industrial economy, the economy after the business, in economic matters can be measured in monetary terms under the premise of accounting documents as the smallest unit of recording business transactions, the accounting classification of accounting subjects as the minimum unit, after the books of the subtotals, and then the form of financial statements by providing information that is value accounting. accounting model in the knowledge economy, economic activities took place, in addition to measured use money, but also his units were carried out with multiple measures, if it continues to use the accounting model of industrial economy, the need to design services for a variety of decision-making model of the accounting, is able to solve this problem. matter theory is the core of the accounting classification of items as the smallest unit in the daily accounting, merely matters of the trading activities of the storage, transfer, rather than accounting. the trading activities of accounting information on matters of storage, transfer, rather than accounting. accounting information users according to their needs, the necessary information on the matter accumulation, distribution and value, which ultimately matters for information into the various decision-making model needs users of accounting information.
3. the development of double-entry bookkeeping accounting for multi-type thin
double bookkeeping system is the core of accounting objective to Thin provides the basis for the establishment of mind. matters bookkeeping theory and multi-modal theory has the perfect combination can be. multimodal bookkeeping and accounting matters of bookkeeping are facing difficulties but also because of the cost of computer technology in recent years, especially the organizational structure of the network inventory data technology, its applications in a broad prospect.
4. Knowledge of accounting reports accounting mode
model in the knowledge economy, how to provide, what kind of style to provide accounting reports need to be addressed One of the major issues. We should give full play to the function of accounting model knowledge economy, the accounting reports can be developed by means of database technology, computer networks and remote communication technologies, hypertext, multimedia technology and optical disc technology, information technology support. in the establishment of one or more national computerized accounting data centers, business enterprises in the economy occurs, there will be matters of the nature of the form by E-Mail Communication to the center, which is connected with the Internet, each the per capita access to Internet issues drive through the collection, analysis, extract the information for decision-making purposes.
accounting model knowledge-based economy will also send accounting reports in two ways, namely, the first approach as a necessary complement to the known, and legal requirements stipulated in the contract must be submitted to the information users provide information. accounting reports in the form of reports to achieve online and offline reporting combined with actual report combination of periodic reports. The report will also be diverse styles of information.
matters related to the enterprise in real-time information and the user has been achieved by the information processing of information, information can be diversified portfolio, you can break the financial statements in time and space the boundaries, can be one day, three days a week and any other point hh, any time information, companies can also receive a single segment, several segments, all of the individual business information and summary information. The format of accounting statements is the table type, image or sound.
Third, knowledge-based economy need to be resolved accounting model
knowledge economy of the accounting model is currently only at a popular research both in theory and implementation shortcomings and limitations need to be constantly improved and perfected.
1. matters less than the theory
First, multiple measures are still some problems. The use of multiple measurement in the end what property? using multiple measured, between the various properties articulation of how the accounting should be implemented on? how to implement the audit? so, the current standards were not realistic. Second, theoretical issues will be how to use the information on accounting matters, to make decisions left to the user's own information processing, and information users processing capacity can meet the requirements is an unavoidable reality. If you can achieve, the desired objective can be achieved; if it is not, the system will fail.
2, limit
knowledge economy requires the establishment of the accounting model the cost of higher labor charges, but the basic work requirements of good corporate governance, high level of management, large scale enterprises, large and widely distributed information users. the only way to give full play to the efficiency of the model to meet the backwardness
human resources and intangible assets will be knowledge-based economy the central issue of the accounting model, and present the relevant intangible assets, recognition and measurement of human resources, there are still large differences and conservative, especially in human resource accounting Research is in primitive stage.
