What information systems do accounting majors have (for example)? How does it help and change the original business process?

There is an accounting theory that understands accounting as an information system, and under the background of modern science and technology, such an information system is undoubtedly a computer management information system. Computer accounting information system takes computer as the main tool to collect, record, store, process and output all kinds of accounting data, and complete the analysis of accounting information, providing users with the required accounting information, assisting them in management, forecasting and decision-making, and improving the management level and economic benefits of enterprises. Under this background, at present, students majoring in accounting need to acquire the knowledge and skills that accountants should have in the information age while studying the evolution of accounting in the industrial age. We should not only be familiar with the manual accounting information system, but also master the computer accounting information system to understand the needs of managers in the organization. Therefore, accounting information system is the core course of accounting specialty. Accounting information system is not only an interdisciplinary course, but also a course with strong professional theory, methods and practicality. This course introduces the basic concepts and design methods of accounting information system. Through the analysis and explanation of the processing flow, data file and overall structure of accounting processing subsystem, students can understand and master how computer technology is applied in accounting information system, and realize the basic principles and methods of accounting data collection, processing, storage and output in the process of purchase, sale and storage and fund management. Through the study of this course, students can understand accounting from the perspective of information technology development; Using analysis and design tools, correctly describe the accounting data and information processing processes of different enterprises in different periods; According to the needs of accounting and management, determine the basic functions of accounting information system; Correct understanding and evaluation of accounting information system will lay a good foundation for continuous improvement and innovation of accounting and management methods. The theory of information system is developed at a certain stage of social development and under a specific environment, which embodies the essential characteristics of accounting. The theory and method system formed with information systematization as the core can meet the requirements of specific social environment. According to the influence of information technology (database, network, communication, artificial intelligence, multimedia, sensing and identification, photoelectric technology, etc.). ) Regarding the accounting information system and whether it overcomes the disadvantages of the traditional double-entry bookkeeping method, the accounting information system models are divided into four types: manual accounting information system, computerized accounting information system, quasi-modern accounting information system and modern accounting information system. The core of manual accounting information system (15th century) is accounting identification, accounting cycle, chart of accounts, entries and account books. This model can be traced back to the debit and credit bookkeeping method of Venetian merchants in l3 and l4 centuries. Luca pacioli, an Italian mathematician and the father of modern accounting, published a Mathematical Encyclopedia in 1494 1 10. This model has continued to this day. Computerized accounting information system (1950s) The application of electronic computers to manual accounting information system, that is, computerized accounting information system mode, is gradually replacing manual accounting information system. On February 1946 and 14, the world's first electronic computer, ENIAE, jointly developed by the US government and the University of Pennsylvania was released in Philadelphia. From 65438 to 0954, General Electric Company of the United States used computers to calculate employees' salaries for the first time, which led to the reform of accounting treatment mode and marked the beginning of computerized accounting information system mode. Computerized accounting information system expands horizontally, and finally forms the whole enterprise management information system, which develops vertically. According to the functional structure, it can be divided into "accounting information processing system, accounting management information system and accounting decision support system". The computer data management technology of quasi-modern accounting information system (late 1960s) has experienced three stages: manual management, file system and database system. The theoretical model of database accounting can be traced back to 1939, which was put forward by Goetz. The system will save the most original data, so that the data can be organized in a form that best meets the needs of each user. Unfortunately, when establishing the data model, we mainly organize the data according to the data logic model of the traditional accounting model, and use database technology to carry out more classification operations on the data; Only the data related to double-entry bookkeeping accounting system are described, but the accounting object itself is not described with advanced data structure, which makes the system produce more views. Modern Accounting Information System (1982)1982 In July 2002, I taught. Carthy of the Accounting Department of Michigan State University published a paper entitled "REA accounting model: general framework of accounting system in data sharing environment" in Accounting Review, and put forward the REA model, which marked the model of modern accounting information system. With the development of database and network technology, real mode is an innovative mode with the most perfect theory, the most systematic research, the biggest change and the most achievements, and it is very likely to become the mainstream mode of accounting information system in the future. Its core is integration, which integrates business processing, information processing, real-time control and management decision. It is not only limited to financial management, but also oriented to the management of the whole enterprise, starting with the detailed records of the attributes or semantic expressions of the most primitive economic and business matters in the database, instead of recording the accounting entries processed manually, and its basic elements are no longer subjects, entries and account books. Make full use of information technology to overcome the disadvantages of computerized accounting information system, so it is called modern accounting information system. Accounting information system can also include accounting transaction processing system, accounting management information system and accounting decision support system according to different functions and management levels. Accounting transaction processing system-primary management (accounting, department level) accounting management information system-intermediate management (management, enterprise or department level) accounting decision support system-advanced management (management, enterprise level)