What impact will information processing technology have on traditional accounting?

With the rapid development of modern information technology, traditional industries have been strongly impacted, the foundation of the existing business model is being shaken and destroyed. And accounting as an internationally recognized business language, an economic medium for trade interactions between enterprises, always exists in a certain socio-economic environment, and a certain period of time to adapt to business needs and economic development. Changes in economic dynamics and business models will certainly have a profound impact on both the environment and the content of the traditional accounting system, posing new challenges.

I, the impact of modern information technology on accounting information

In terms of the internal environment of the enterprise, the division of labor in the field of production and management began to blur the boundaries of the production and information, production and information of the relationship between the closer, the product design and development activities have become more of a market opportunities and technological possibilities of the data of the production process, the production activities are also at the same time expanding the connotation of its effective access to data, Processing information, the best allocation of enterprise technology resources and financial resources activities.

Traditional accounting management is mainly on the accounting matters itself for bookkeeping, accounting and auditing, accounting and supervision of the basic functions of the accounting information system is limited to the internal financial department, can not effectively connect its information with the production, purchasing, sales and other departments of information.

Two, the impact of modern information technology on traditional accounting principles

1. The impact of the accrual system, the historical cost system

The two traditional financial accounting in the current era of knowledge and information economy in the important principle of non-adaptation, is also increasingly obvious, the currency of electronic, real-time, which can be made to make the enterprise's revenues and expenditures in the same transaction period to complete the receipt and payment of the realization of the system is beginning to show its importance and, in many cases, makes more sense relative to the accrual basis. The information provided by the historical cost method is a static measurement information, the business performance of enterprises, especially the network of enterprises to reflect the relative lag, can not fairly reflect the existence of active markets, price fluctuations in commodities and financial instruments of the financial position and results of operations, but also can not reflect the non-continuing stage of the enterprise's cash flow information; and, for the knowledge-based patents, patented technology, Moreover, for knowledge-based patents, patented technology, trademarks, goodwill, software, the introduction and development of talent and other intangible assets, they accounted for a greatly increased proportion of corporate assets, there is a huge potential for value-added capacity, can bring the future earnings and profits will be far in excess of its historical cost, is increasingly becoming the main driving force in determining the future cash flows, the market value of more difficult to be measured purely by the principle of historical cost.

2. Accounting functions and services will be transformed and expanded

Accounting information system in the network after the operation, its function will not only meet the needs of the outside world and the needs of internal management, more importantly, is to be forecasting, decision-making, planning, control, and other management functions, such as into the system, in the enterprise resource allocation, "intellectual" resource development, technological innovation, and so on. "Resource development, technological innovation and other aspects of play a greater role, and, as the field of e-commerce activities to expand to the global unity, standardized competition in an orderly market, reaching out to the network can be reached everywhere, the scope of accounting services will be the corresponding contact and material, non-material production areas, for the government, distribution industry, production industry, consumer industry, domestic and foreign trade All aspects.

3. Impact on financial decision-making and the way people work

Today, the world's space, space distance is narrowing, people's exchange and communication distance is shortened, the interconnection of financial software will make the traditional financial software of a single machine, LAN decision-making mode into a multi-computer, wide-area network mode, the distribution of the relevant personnel around the world may be through the Internet's interactive features to participate in the discussion of the financial decision-making and the development of The decision to support group, diversified, financial personnel will also produce changes in the way they work to achieve networking, online office, mobile office, decentralized office, in the learning, remote data transmission and query and other new ways is bound to be the trend of the future.

Third, the problems faced by accounting under modern information technology and its countermeasures.

Modern information technology has brought an unprecedented opportunity for the development of accounting, provides a broad space, is an all-round, fundamental decision. However, the actual field, there are a number of hidden dangers and problems to be solved.

1. Network accounting information system security by the impact

(1) electronic on-line, network system, the generation and processing of accounting information data with automation, centralized nature, while the various departments of the various computer systems are interconnected, so that the data mobility between the system is very large, the occurrence of any minor interference or error will bring serious consequences. It is the vulnerability of this computer system, data mobility, so that in the line transmission of data is easy to be altered, deleted, stolen, transnational lines may also be network hackers or competitors of malicious attacks, reliability and integrity will be reduced. If the network virus infection, accounting information will be greatly damaged, and even paralyzed.

(2) the accounting data storage medium by magnetic media instead of paper media, this new carrier is not stable. And deleted and modified without leaving traces, carrying the information thus has the variability, easy to modify, the dependence on the system, accounting records lack of effective security and confidentiality. On the other hand, the computer hardware and software updated more and more frequently, sometimes there will be unable to solve the problem of compatibility between generations, is bound to threaten the security and confidentiality of the files.

(3) electronic on-line system, information users can directly enter the enterprise management information system, access to the required accounting information, high degree of liberalization and confidentiality of certain information and security to produce a greater conflict, as far as the enterprise is concerned, a large amount of information and disclosure of matters may leak the enterprise's commercial secrets and business strategy program, will not be conducive to the competition of the enterprise, but also may lead to an increase in the cost of information reporting. It may also lead to an increase in the cost of information reporting.

Aiming at the above problems, enterprises are required to accelerate the construction of information network, improve the degree of informationization of enterprises should also pay attention to the construction of a security system, from the technical and managerial considerations, and take corresponding measures, such as strengthening the control and management of information input and output, to ensure that the input data correctness, legitimacy; to the important computer system to be magnetically shielded, to prevent the interference of electromagnetic radiation and to strengthen the security management of system operation; the use of firewalls, to ensure the safety and security of the system. System operation security management; the use of firewall technology, network anti-virus technology, information encryption and storage communications, access to user identity multi-layer authentication, authorization, etc., to improve the security capabilities of the accounting system; to strengthen the management of magnetic media carrier files, including data backup, hardware maintenance, access authorization, etc.. Laws and policies, should also establish and improve e-commerce, online business laws and regulations, strengthen the macro-control of computer security, for the entire information system to provide a good social environment.

2. The quality of accounting personnel needs to be improved

(1) the application of network accounting system, the requirements of accounting personnel to a new level, the development of the contemporary economy makes the market competition more intense, the network is the main form of operation of the enterprise accounting information input, processing and processing, as well as the output of its financial information, but also only this kind of network of financial accounting information to meet the new Only the networkization of financial accounting information can meet the needs of the new economic situation. And accountants only have professional knowledge is obviously not enough, it is urgent to focus on the future, to adapt to the objective requirements, to strengthen the database application, computer operation, network information technology, business and economic management knowledge absorption and application. At the same time, the Internet network of inter-enterprise cooperation, involving countries with different languages, cultural backgrounds, business, accounting methods, accounting staff put forward higher requirements, must be familiar with international accounting and business management, with a broader international social and cultural background.

(2) Continuing education for accountants needs to be strengthened and deepened. Accounting, the international business language is to reflect the financial situation of enterprises "barometer", will continue to develop with the changes of the times, just the economic information to the accountants to bring new opportunities and challenges at the same time, but also urgently on the updating of their accounting knowledge and continuing education to put forward new requirements and hopes. Traditional accounting concepts, accounting theories and accounting practices have been challenged, and the guiding and constraining effect on the processing and utilization of accounting information has been diluted, requiring further reform of the theory and methods of information processing. While focusing on the theoretical seriousness of accounting education, it is also necessary to emphasize the flexibility of practice, and establish an institutionalized follow-up education mechanism to keep pace with the times