Analysis on the development process of accounting informatization in railway construction units?

China Railway Third Engineering Group Electrical Engineering Co., Ltd. is a construction-oriented enterprise with railway and highway construction as its main business, and adopts two-level management mode of company+project department. The electrochemical projects under construction in Hao Tong and all parts of the country have an output value of over 100 million yuan in a single quarter. Independent financial management and accounting of the project department. From the initial stage of the project to the completion of the project, the financial and economic manager is responsible for drafting and formulating the budget, expense collection and quarterly and annual financial statements of the project, and then summarizing and reporting them to the finance department of the telecom company (hereinafter referred to as the telecom company). The company implements the responsibility cost management of the project department and regularly evaluates the project department. 1 Problems existing in the traditional single accounting mode of the company (1) Heavy workload and low efficiency. Financial management is an important part of enterprise economic activities, and accounting is an important part of financial management. In the early stage of development and for a long time after that, the financial personnel of telecom companies have always used the traditional manual bookkeeping method, and set up many three-column and multi-column subsidiary accounts according to accounting subjects. Using the debit and credit bookkeeping method, more than two accounting books should be registered for each economic business that occurs simultaneously in the project department. During this period, abacus, account book and account book became the iconic three-piece set for accounting practitioners. There are many financial personnel in the project department, working overtime for a long time, with heavy workload and extremely low work efficiency. Financial work has internal friction to some extent. (2) The project cost management is extensive and the accounting information integration is poor. Accounting information integration This paper analyzes three ways of accounting information system integration, namely information exchange, information sharing and information optimization. It is considered that the feasible integration scheme at present is information exchange, and only the information optimization through system integration is the key issue of accounting information system integration. In other words, the integration of accounting information is based on exchange and optimization of accounting information. However, the optimization and integration effect brought by traditional accounting information is quite limited. In a limited time, a large number of basic accounting work makes it difficult for financial personnel to systematically count the relevant data of project department costs and analyze their internal relations. The concept reflected by accounting information is single, so it is difficult to form an intuitive concept. Many aspects of accounting information cannot be effectively analyzed centrally. For managers at all levels, the lack of real and effective accounting information support has a certain impact on their management and decision-making process. (3) The communication of financial management information between the upper and lower levels of the company is not timely and the overall planning is poor. There are many railway projects under construction by power companies every year, covering a wide area. The financial personnel of the project department play their role in the basic work such as accounting subject setting and account management. It is difficult for the company's finance department to coordinate and standardize management in a short time. As a superior financial management organization, the financial department urgently needs to solve the problem of standardizing top-down management, grasping the economic business that has happened in the project department in time, and making corresponding business guidance. (4) The basic accounting work is weak, and the quality of accounting practitioners is uneven. For financial personnel, the traditional manual bookkeeping is a skilled worker who summarizes accounting costs for a long time, rather than a real financial management planner, lacking the overall arrangement of management and the macro-control ability of project finance. Looking at the higher and higher financial books and books, it is neither convenient to carry and manage, nor convenient for long-term preservation. With the development of management ability in the same industry at home and abroad and the change of objective environment, these outdated accounting management methods are gradually out of date. Reform and innovation mean development and progress, and stagnation means elimination. 2. The development of enterprise accounting informatization presents new features. In the 20th century, the management innovation of advanced enterprises at home and abroad triggered an epoch-making change in the field of office information automation. In order to adapt to the new form, establish a modern company management system, and comprehensively promote the implementation of the New Accounting Law, since 2003, telecom companies have initially tried to reform the new financial management and accounting model and decided to embark on an innovative road suitable for their own development. Under the correct leadership of the leaders of the group company and the company, all financial personnel of the company strive to improve their professional quality and continue to carry out accounting continuing education and computerized related knowledge training. 2. 1 is a pilot project of group company in accounting treatment. At the beginning of 2004, the company cooperated with Beijing Chengchengyuan Financial Center and used the stand-alone version of Shiyi Financial Accounting Processing Software (1.0.229). The application of this software will soon bring the financial management of telecom companies into the computerized era. In the following years, according to the actual situation of the project management of the Third Bureau, the software development company gradually carried out technical development and transformation, which made the financial accounting system have the functions of compiling, auditing, querying and printing accounting vouchers at the same time. Accounting information summary enables account set managers and operators to master the general ledger account balance table and account details at any time after logging into the accounting system, from which we can see that financial information is more clear and intuitive. After several years of development and application, the financial personnel of telecom companies have been gradually liberated from a large number of manual bookkeeping and heavy data statistics. The application of computerized accounting greatly improves work efficiency and reflects accounting information more quickly and conveniently. The financial personnel of the project department can regularly send the electronic version of the account data to the higher authorities for reading, so as to realize the exchange and sharing of accounting information and make the storage and management of accounting information and data easier. The use of this software has been highly praised by financial workers and company leaders. The application of Cheng Yi financial software (V 1.0 13) has further promoted the company's accounting informatization to be a key step towards the Internet era. China Railway Third Engineering Group cooperated with Beijing Siyuan Times Software Development Company in mid-2007, and used this set of mature accounting processing software as a pilot. The powerful data integration, processing and analysis functions of this software have completely changed the development direction of the early Shiyi financial accounting processing software (1.0.229), made the further exchange of data and information a reality, made the online office of financial personnel an epoch-making possibility, injected fresh blood into the company's modern financial management, and gradually shortened the gap in accounting processing between electric companies and domestic advanced construction enterprises. The software is powerful, integrating financial accounting system, financial statements, BI and financial fund system, and each system is equipped with multiple accounting auxiliary processing modules, such as fixed assets management and employee salaries. More innovatively, financial personnel can combine daily bookkeeping with final accounting statements, thus automatically generating the required statements. Adopting the international advanced SQLSERVER database has great potential for upgrading and development. Financial personnel at all levels in telecom companies can compile accounting vouchers on stand-alone computers and the Internet at the same time, and accounting data can be uploaded to the company's finance department in time through the server. In order to realize unified and standardized management, at the beginning of the year, the finance department issued standard accounting subjects and subject codes to all project departments of the company. As the management organization at the next higher level, the Finance Department has standardized the management of accounting information, further strengthened the overall planning and authority of project financial management, and the Finance Department can see the capital flow and cost of each project department at a glance. The convenience brought by the Internet era to financial informatization has been fully reflected, and the enjoyment of financial resources has narrowed the distance between the project department and the company's finance department. 2.2 In financial budget management, everything is established in advance, and it will be abolished if it is not planned. In order to integrate with the management of central enterprises and standardize the financial budget management behavior of listed companies. At the end of 2007, telecom companies uniformly used the budget management software of Join-Cheer State-owned Assets Supervision and Administration Commission (SASAC), which integrated various financial accounting information and scientifically reflected various financial data such as assets and liabilities, corporate profits, financial cash flow and project costs. By comparing with the assets, liabilities and profit indicators of the previous year, and combining with the profitability of construction and production enterprises in the next year, the income and cost of the next year are predicted. Due to the long construction period and large flow of construction funds, the budget management of the project must follow the principle of overall consideration and living within our means. Under the traditional working mode, financial personnel have limited data, especially lack of comprehensive analysis and judgment ability for large-scale projects. For a long time, the appearance of SASAC's budget management software has undoubtedly improved the above problems, and with the help of Cheng Yi's accounting processing software (V 1.0 13), they can make a more reasonable judgment interval for the telecom company's production and operation tasks in the next year from various angles. Such as operating costs, taxes, management expenses, financial expenses, etc., the supplementary information can reflect the salary payable to employees, the wages of on-the-job or off-duty employees, energy conservation and emission reduction, safety production expenditure, investment in scientific and technological development, etc., provide certain data support for the company's leadership decision-making, set the warning line of various financial indicators for the annual implementation analysis template under the new financial budget, and realize the accuracy of project cost management. 2.3 In the management of financial accounts, financial statements are profit and loss reports reflecting the continuous production and operation of enterprises. Traditional enterprise accounting statements in a narrow sense are nothing more than enterprise balance sheet, income statement, cash flow statement, cost statement and so on. However, in order to know more about the production and operation of enterprises, enterprises need more comprehensive accounting information to provide information. In 2004, the financial department of the telecom company uniformly used the report management software (1.0.203) developed by Beijing AISI Times Technology Co., Ltd. The report management software is famous for comprehensively reflecting the 105 sub-report, and the accounting formulas between tables, data and data, and tables are everywhere. It is precisely because of such harsh professional design and almost perfect requirements for accounting information that the financial statements of telecom companies are more authentic, accurate and reasonable. The use of new professional report software has changed the slow manual preparation speed of financial personnel in the past, greatly improved the initiative and enthusiasm of financial personnel for active learning, and improved the work efficiency from one month to one week.

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