Traditional institutional defects of accounting information system theory

1. 1 The content of traditional accounting information system generally only includes financial accounting (accounting) subsystem, focusing on providing information about the financial status, changes in financial status and operating results of the whole enterprise to the outside of the enterprise. Accounting system generally includes eight subsystems: financial processing, accounting statement preparation, material accounting, wage accounting, fixed assets and construction cost accounting, sales and profit accounting, current account accounting and management. It is a man-machine system that collects, processes, stores and transmits all kinds of accounting data based on information technology and accounting technology.

1.2 defects of traditional accounting information system with economic globalization and social informatization, more and more information is obtained and processed by enterprises. The information provided by the traditional accounting information system is increasingly difficult to meet the needs of enterprise management and decision-making. Its defects are mainly manifested in the following aspects:

1.2. 1 The current enterprise accounting information system only solves the accounting function of financial accounting, and only uses modern information technology to adapt to the accounting rules and functions of the past paper-and-pencil era. It is a combination of manual and computer technology, and cannot be integrated with other management information systems in enterprises, such as inventory management system, sales management system, production management system, salary and personnel management system, etc. , resulting in a waste of information resources.

1.2.2 The traditional accounting information system cannot effectively reflect non-monetary information. The traditional accounting information system only collects and stores a subset of business activity data: date, account and amount, that is, a subsystem of business event data that conforms to the definition of accounting items. However, non-monetary information such as productivity, execution, reliability, technological innovation, related parties and related transactions has nothing to do with it. Need relevant information.

1.2.3 The traditional accounting information system reflects almost all the information in the organization. For the needs of competition and development, enterprises need to know more and more about the events and situations outside the organization in order to formulate management methods. Only by mastering these new information can enterprises decide how to allocate their knowledge resources in order to obtain high output; Only in this way can we adapt to the rapid transformation of the world economy and the requirements of the knowledge economy. And these external information, the traditional accounting information system can not solve.

1.2.4 The traditional accounting information system is designed on the basis of accounting cycle and adapts to the organizational structure of linear function system. With the reorganization of business processes, more and more enterprise organizational structures have changed from the traditional linear functional organizational structure to the flat matrix organizational structure. The mode of data integration processing has also changed. This also makes the traditional accounting information system difficult to meet the needs of modern management.