Accounting informatization process of small and medium-sized enterprises

I. Interaction is the source of accounting informatization

The reference to "accounting informatization" stems from the objective reality that traditional accounting has been unable to adapt to the development of the information society and modern management.

Traditional accounting organization and the operation and use of accounting information systems are mainly by the financial sector to grasp. The work of the financial department is very specialized, and other organizations do not have a close connection, the internal management information system and external information systems lack of communication. This situation is not adapted to the requirements of modern management integration and integration, and is not conducive to improving the overall competitive advantage of enterprises. Information technology is mainly the application of computer technology in the field of accounting, but most of them are passively adapted to the accounting work, purely simulating manual accounting processing procedures and methods, and mainly play a role in business accounting and account processing. The rapid development of information technology makes enterprises expect information technology to be more intelligent and bring real economic benefits to enterprises. Advocating accounting informatization requires that the construction of accounting information systems be placed in the context of enterprise management and social informatization, and that an organic link be established between accounting and the enterprise and society. An informatized accounting system is an effective association with other management systems and external systems, and is a more open and intelligent information system that can sense changes in information at any time, process it in real time, and facilitate interactive activities. How can we make information technology to release the potential is a great concern to all walks of life.

Thinking about the spirit of accounting information technology, we find that the development of traditional accounting to information technology accounting is actually such a change: communication from one-way communication into two-way communication, thinking from linear into a mesh. This is actually in the formation of an interactive state. Interaction means double impact. Mutual reference, mutually beneficial cooperation, timely response, borrowing brain and borrowing power, to realize the synergistic effect of 1 + l > 2. The charm of interaction lies in the fact that it can produce force and reaction force, and this force may mean breakthrough progress and expansion of individual thinking space. The realization of accounting informatization, can not only simply with the help of the formation of interactive technology, it is important to learn the age of information interaction such a spiritual essence, so that interaction becomes the driving force and source of accounting informatization.

The performance of interaction

The performance of interaction in the process of accounting informatization is multi-faceted, all-round, is to promote the power of accounting informatization.

1. Interaction between enterprises and government departments. The government's promotion of computerized accounting is an indisputable fact, accounting informatization process, the government in the revision of accounting standards, the construction of the network, the development of accounting information technology standards, financial supervision of enterprises will play a pivotal role. Of course, the government's work can not be separated from the current development of enterprises. Enterprises can likewise exert influence on the government and reflect their requirements. Through the network, the government can also improve tax and other services to enterprises, strengthen communication with enterprises, and timely understanding of the needs of enterprises.

2. Interaction between enterprises and accounting and management software developers. China's many enterprises, management basis, the degree of information technology varies greatly, how to establish a combination of supply and demand, which requires both sides of the *** with efforts.

Enterprises build information systems thinking affects the choice of enterprises. Accounting software applications earlier, but also recognized by the enterprise. If you stand in the overall height of the enterprise, with a strategic vision of the design of accounting information systems, accounting software can not meet the requirements. Enterprises need is not a simple high-tech products, but contains esoteric management ideas, to obtain the recognition of the enterprise and the recognition of the concept of corporate management of the higher-end software. If the enterprise is only simple to adapt to the current state of management as a starting point for the trade-off software, is not conducive to enterprise management innovation. Enterprises should be clear about what they need, how to build information systems. As a software company should study the market, make a good product positioning work, develop a good performance, low price, adaptability, support a variety of platform software. China's software companies are often both development, sales and service, the workload, sometimes inevitably not in place. In fact, the work of the software company should not be limited to the technical scope, but also targeted to help enterprises design information systems, understanding and digesting advanced management, so that the management software can really produce results. In their own inexperience, the conditions do not have the case, enterprises or software companies can also be intermediary companies such as consultants to achieve their goals through specialized services.

3. Interaction along the supply chain. The enterprise supply chain consists of suppliers, manufacturers, and vendors. By strengthening the links between partners in the supply chain, a stable supply and demand relationship is established, forming *** with the state of advancement and retreat, mutually beneficial collaboration, and realizing complementary strengths, complementary interests, extraordinary development, and *** with the improvement of competitiveness. In this way, the competition between enterprises is not a simple one-to-one competition, but the chain and chain competition. Enterprises in the supply chain in the configuration of various resources will gain a competitive advantage. This will trigger a series of changes in enterprise accounting and management activities: inventory management, zero inventory has the possibility of realizing; the analysis and evaluation of business partners' commercial credit and business capacity is more timely; funds management, partners can also support each other in the supply of funds, cooperate with each other, the enterprise can reduce the cash reserves, and strive to reduce the cost of funds to improve the efficiency and quality of funds management and utilization.

4. Interaction between disciplines. Accounting is a management activity, in terms of value to reflect and supervise the production and operation activities of enterprises. Accounting is also an information system, the collection, processing, storage and transmission of information. Management science, information science and accounting are interconnected and interact with each other, bringing vitality to the development of accounting. The development of information science is rapidly changing, rapidly changing people's lives and work. People try to get rid of the habitual mode, management innovation, and then let the information technology to realize new ideas. The current management science by the impact of the information age, there are some new trends, such as the virtual company and so on. Information technology likewise causes people to reflect on and innovate accounting theory and methods, accounting education, accounting practitioners, accounting organizations, and accounting practices. For example: the accounting function of traditional accounting will be weakened, and the functions of forecasting, decision-making, analysis and control of accounting will be strengthened; the organizational structure of virtual enterprises is loose, the boundaries between enterprises are not obvious, and how to confirm the main body of accounting is a new topic; the network and communication technology rather than the computer technology in the accounting informatization will play a greater role; in order to adapt to the characteristics of information technology, the need to reorganize the accounting process; the accounting report can be formed as needed, and the concept of reporting period has been affected by the impact of information technology, which has led to the emergence of new trends. formation, the concept of the reporting period is impacted, the publication of the report can be achieved not only with the help of traditional media, but also through the network, so that the accounting statements are subject to public scrutiny.

5. Interaction between internal organizations and employees. Accounting informatization requires the establishment of a more open accounting information system, accounting information more open, distributed throughout the organization, employees can be highly **** enjoy and use of accounting information resources. Internal exchanges and cooperation can motivate employees to actively participate in accounting management activities, play a subjective and active role, and shorten the psychological distance with employees; play the spirit of cooperation, create collective wisdom, and create a new type of corporate culture; high transparency of accounting information, the top and bottom of the enterprise can supervise each other to avoid black-box operation, and to reduce the behavior of mutual deception; and to perceive the change of information at any time, in order to balance the resources, to Solve problems and take timely countermeasures.

6. Interaction between enterprises and other external units and individuals. Enterprises and financial institutions, investors, creditors, etc., can likewise utilize the open system to understand each other and monitor each other in order to achieve their respective goals.

Three, openness is the basis for the realization of the interaction

"Open" in information science that enables any two systems that comply with the reference model and the relevant standards to be connected. Open non-linear system, can from the outside world constantly draw energy, with the help of external forces to realize their own leap. Without openness, the flow of information between systems is not smooth, and it is impossible to carry out interactive activities."

Accounting informatization advocates openness, the purpose is to establish organic links between accounting and related parties to create conditions to promote the change of accounting and enterprise management. Openness is manifested in the openness of the hard environment and the openness of the soft environment. The openness of the hard environment refers to the openness in technology, management system, standards and so on. Specifically in: network and communication facilities, the integration of open and integrated ideas of software, accounting information exchange standards for the establishment of accounting information systems and social and other management information systems to provide technical support for the connection. Concepts, corporate culture, mindset, mentality, awareness and other openness is the opening of the soft environment.

The reality of work is not completely open and closed, especially in the field of accounting. Accounting information has always been regarded as a trade secret. However, no encryption technology dare to say that absolute security, electronic crime, the existence of network viruses and the possibility of system intrusion and leakage, so that enterprises have concerns about the openness of the accounting information system. In fact, the openness of information technology requirements are also relatively open, open need to be based on the authorization to carry out effective control, but the openness is certainly greater than traditional accounting.