Problems and countermeasures that may arise from the work of computerized accounting

Accounting computerization is based on electronic computers as the main contemporary electronic technology and information technology applied to the accounting business in short, by electronic computers instead of manual, the realization of bookkeeping, accounting, reporting, checking and part of the need for the human brain to complete the accounting information (data) statistics, analysis, judgment, and even to provide the decision-making process. Its use can save a lot of manpower, material resources and time.

After nearly 20 years of development, China's computerized accounting work has made great progress, commercialization, generalization of financial software has been widely used. However, it should be seen, due to the characteristics of the financial work itself, the rapid development of the network, the rapid emergence of e-commerce and so on, some advanced, modern things continue to emerge, the computerized accounting system put forward higher requirements, so that the establishment of a new type of financial system to meet the needs of the development of modern enterprises has become urgent. And at present, there are some problems in the practice of computerized accounting, seriously hindering the development of China's computerized accounting to a deeper level. Mainly in the following aspects: China's computerization career started late, people's thinking concepts have not fully realized the significance and importance of computerization; accounting computerization personnel quality varies; accession to the WTO on the computerization of accounting put forward higher requirements.

For the development of computerized accounting, we believe that corresponding countermeasures should be taken.

(a) establish the concept of competition, enhance the awareness of computerization, and accelerate the pace of computerized accounting popularization.

For business leaders to establish the market concept, the concept of competition, pay attention to computerized accounting. Software vendors to develop computerized accounting software should be in line with the "Chinese People's *** and the State Accounting Law" of the relevant provisions, and follow the Ministry of Finance issued by the "Accounting Computerization Management Measures" and "Accounting Software Basic Functional Specification" and other regulations, can not be in pursuit of the number of sales of software or to meet the users of some of the requirements put forward in a single-minded way, put the system, the norms in the face of disregard.

(ii) vigorously improve the quality of accounting software.

For China's current computerized accounting software due to the variety of varieties of data format and module division is inconsistent, incompatible data interfaces, uneven quality of the status quo, we should vigorously improve the quality of accounting software.

(C) Strengthen personnel training to improve the overall quality of developers and accounting staff.

(d) absorb the advantages of foreign accounting software, so that China's computerized accounting and international standards.

To sum up, the computerization of accounting is the objective need of management modernization and accounting reform and development itself, and is the inevitable development of the times. Japan as early as 1986, more than 80% of large enterprises and more than 50% of small and medium-sized enterprises to achieve computerized accounting. While China's accounting software penetration rate is still very low. 21st century is the information society, the rapid development of the network requires the realization of computerized accounting to meet the needs of modern enterprise management. Therefore, enterprises and accounting software merchants should join forces to eliminate all the adverse factors affecting the development of computerized accounting, and promote the development of China's computerized accounting to a deeper level.