The influence of the development of information technology on accounting work

1. Changes in accounting process. A lot of repetitive work in daily accounting is standardized and systematized, and the circular process of manual bookkeeping, accounting and reimbursement is no longer clear and emphasized, and the one-to-one correspondence among vouchers, account books and statements is no longer clear and intuitive. The starting point of accounting work every day is only a terminal information entry, and everything else is automatically completed according to established procedures. Information technology subverts the traditional accounting image, and trivial and complicated reconciliation and trial calculation become quick, which greatly improves the speed and efficiency of accounting information generation. The traditional business process and accounting process are relatively independent, but under the condition of information technology, the integration and unification of business process and accounting process has become a trend. In the whole enterprise process, supply chain management runs through, and the financial system only acts as the concentrator of financial data. Many traditional bills are replaced in the process and handled by business personnel, which are embodied in procurement management, inventory management and sales management.

2. Changes in internal control design. Procedural process design simplifies and compresses the intermediate links of review and verification, especially remote review instructions. Online review, synchronous operation, review quickly and effectively. At the same time, with the help of real-time image input and transmission, the security identification of important bills becomes more timely and effective, which is of great significance to ensuring the security of enterprise assets.

3. Information is highly concentrated and enjoyed. Due to the information networking, the terminal enters the system information center at the same time. The information center can obtain the information sources of each branch in the first time, realize real-time understanding, summary and transmission, and make real-time decision possible. At the same time, with the help of the network, it is possible to enjoy information at the terminal, and the information asymmetry and transmission within the enterprise are not broken in time. The traditional business process and accounting process are relatively independent, but under the condition of information technology, the integration and unification of business process and accounting process has become a trend. In the whole enterprise process, supply chain management runs through, and the financial system only acts as the concentrator of financial data. Many traditional bills are replaced in the process and handled by business personnel, which are embodied in procurement management, inventory management and sales management.

4. The dependence between accounting and business has increased, and the focus of accounting work has moved forward. With the design and implantation of enterprise resource planning, financial work and business activities are carried out on the same platform at the same time, and accounting supervision is greatly strengthened after accepting instructions and participating in the whole business process.