Briefly describe the development history of accounting informatization.

Accounting information system is the core subsystem of management information system. Talent is the key to the in-depth application and development of information systems and the informatization construction of enterprises. Accounting information is the most important economic information of enterprises and institutions. It continuously, systematically, comprehensively and comprehensively reflects and supervises the business conditions of enterprises, and provides an important basis for management and business decision-making. Therefore, 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.

The first stage is the manual accounting information system.

The core of manual accounting information system is accounting identification, accounting cycle, chart of accounts, entries and account books. This model can be traced back to 13 and 14 century Venice merchants' debit and credit bookkeeping method. Luca pacioli, an Italian mathematician and the father of modern accounting, published a Complete Book of Mathematics in 1494+0 10. This model has continued to this day.

It is characterized by mainly relying on manual collection, storage, processing and transmission of accounting data. The biggest advantages of manual processing are adaptability, flexibility and reliability. In addition, the normal processing of accounting business will not be completely terminated due to hardware failures such as power failure. The defects of manual processing are also obvious, such as slow speed, low efficiency and high error rate.

The second stage is computerized accounting information system.

The application of electronic computer in manual accounting information system is the mode of computerized accounting information system, which is gradually replacing manual accounting information system. Before 1982, this stage was in the primary stage. 1979 The Ministry of Finance launched a pilot project of computerized accounting in Changchun No.1 Automobile Factory.1981August, China Renmin University and No.1 Automobile Factory jointly held a seminar on the application of electronic computers in finance, accounting and cost. At the meeting, the application of electronic computers in accounting was simply called "computerized accounting". This indicates that China's accounting computerization has started and gradually entered the application stage.

The third stage is quasi-modern accounting information system.

Computer data management technology has gone through three stages: manual management, file system and database system. 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.

The fourth stage is the 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.