Simulation of manual bookkeeping in China's accounting informationization development process in what stage?

Simulation of manual bookkeeping in the development process of China's accounting information technology in what stage?

The original text of the book is like this: "China's accounting informatization work has gone through the simulation of manual bookkeeping exploration of the initial stage, with the other business of the enterprise combined with the promotion of the development stage, to adapt to the accounting standards and the development of the requirements of the introduction of accounting professional judgment of the penetration of the fusion stage and with the internal control of the establishment of the ERP system of the integration of the management stage. "

So what stage has the development of computerized accounting gone through? The original text of the book is like this: the following is a brief introduction to the historical evolution of the development of computerized accounting: "First, the simulation of manual bookkeeping to explore the start. Second, the promotion and development of combining with other business. Third, the introduction of accounting professional judgment of the penetration of the integration. Fourth, and internal control combined with the establishment of ERP system of integrated management."

Literature on the development of China's accounting informatization problems and countermeasures to provide some?!

China's accounting informatization development problems and countermeasures 2008-8-12 Large Medium Small Print With the world transformed from an industrial society to the information society, computer technology as the representative of information technology has become the leading technology to promote economic development and social progress. In the rapidly changing market situation, the application of accounting informatization can provide enterprises with timely, accurate and complete financial information, thus enhancing the usefulness of decision-making, improving the efficiency of enterprise management and economic benefits, and continuously improving the core competitiveness of enterprises in the market. First, the problem raised since the mid-twentieth century, with the world from the industrial society to the information society transformation, computer technology as the representative of information technology has become the leading technology to promote economic development and social progress, the information industry has become the leading industry of social development. In the information society, information technology is commonly used in all corners of the society. Enterprises in the information society also present different characteristics from the past: information has become an important enterprise resource, and information technology has created a new way of working. The digital and networked working environment gives enterprises more opportunities to optimize the allocation of their resources, thus making it possible to pursue the maximum profit, but also facing fierce competition. In the rapidly changing market situation, the application of accounting information technology can provide enterprises with timely, accurate and complete financial information, thus enhancing the usefulness of decision-making, improving the efficiency of enterprise management and economic benefits, and continuously improving the core competitiveness of enterprises in the market. Relevant research shows that the promotion effect of information technology on enterprises is manifested as follows: ① product quality has been improved by 200-500% on average; ② labor productivity has been improved by 40-70%; ③ equipment utilization has been improved by 200-300%; ④ comprehensive working capacity has been improved by 300-500%; ⑤ duplicate products have been improved by 300-500%; ⑤ duplicate products have been improved by 500%; ⑤ duplicate products have been improved by 500%. -500%; ⑤ Reduction of duplicate products by 30-60%; ⑥ Reduction of design cost by 15-30%; ⑦ Reduction of labor cost by 5-20%; ⑧ Shortening of production cycle by 30-50%. Therefore, enterprises around the world strive to implement enterprise management informatization, including accounting informatization, in order to improve the comprehensive management level and competitiveness of enterprises. China's accounting informatization has been carried out for more than 20 years, has made great achievements, training a number of both the mastery of management science, including accounting, and understanding of computer technology talent for the development of China's information technology has laid a very good foundation. However, due to various reasons, the overall effect of the development of accounting informatization in China is not very satisfactory. Authoritative institutions survey shows that: in the application of the Internet, although 74% of enterprises have established Internet sites, or established a home page on the Internet, but the quality of the site from the point of view, the establishment of a better business accounted for only 28%, and the industry and the regional development of a very unbalanced: from the network's security situation, there are 55.5% of the enterprises do not have a firewall device, 64.9% of the enterprises do not have a security auditing system, 67.2% of the enterprises do not have an intruder, and the enterprise has no security audit system. 67.2% of enterprises do not have intrusion monitoring system, 72.3% of enterprises do not have automatic website recovery system. In the construction and integration of internal information systems, part of the realization of CAD, OA, MIS systems accounted for 70-80% of the enterprises, all the enterprises are less than 10%; as the core of e-commerce ERP system, although the majority of enterprises to pay attention to 63% of the enterprises plan to build, but has been realized by only 2.9% of the enterprises. In the process of enterprise information technology construction, 70% of enterprises believe that the information technology investment is insufficient, enterprises for information technology and equipment investment accounted for a total of only 0.3% of the total assets, with the developed countries and large enterprises 8-10% of the level of the far cry, and 62% of the enterprises believe that the lack of professional information technology personnel. In view of these problems, we must seriously analyze, find solutions to countermeasures, item by item implementation, so as to effectively promote the development of information technology in China. Second, the development of China's accounting informatization problems I have conducted a more serious and detailed research, found that the current impact of China's accounting informatization development of the main issues are: (1) awareness of the problem ① the nature of accounting informatization and the connotation of the understanding of the problem for a long time, we are accustomed to call "modern information technology or computer technology used in accounting work "Accounting computerization", accounting computerization is only a title, but the name itself reduces the role and significance of modern information technology applied to accounting, can not comprehensively cover its essence and content. Some time ago, some accounting informatization experts, after a long period of practice and reflection on "accounting computerization", in view of "informatization" is one of our country's important national policies, that "accounting computerization" is renamed "accounting computerization". "renamed" accounting management informatization "for short" accounting informatization "is more accurate, some papers and textbooks also appeared inside the concept of accounting informatization, but is far from a fundamental solution to the impact of computerized accounting on people's thinking and understanding. The impact of computerized accounting on people's thinking and understanding. ② Misunderstanding of the development of accounting information systems on the understanding of the development of accounting information systems on the understanding of the misunderstanding of the three main: First, blindly seeking large and comprehensive, that accounting information technology can solve all the problems, so regardless of the current state of management of the enterprise, good and great, expecting to establish a large and comprehensive information systems, and ultimately can only be a high investment and low results, to achieve the desired results, or to fail and end up. Second, the lack of systematic analysis, take the old road of decentralized development. Accounting informatization is an investment, involving a wide range of complex systems engineering, if not careful, serious system analysis on the hasty start, will not achieve the desired results. Third, attempts to force the implementation of the management system through accounting information technology. For some enterprises with poor basic management, leaders want to force the implementation of the management system through the "cold screen", which ultimately can only lead to confusion in the management, and fail to achieve the desired results.... From :chinaa./new/287%2F288%2F305%2F2008%2F8%2Fxu4189422561218800212864-0.htm

What kind of stage and position is the middle school stage in the process of the development of life

The middle school period is a very important turning point of life, and the children during this period of time will be A little rebellious, feelings are also in the period of ignorance, this time the children should be correct guidance appropriate education, not to let go and can not be too strict control, secondary school children to set up a clear goal for themselves, there is a struggle for the direction will be more meaningful!

Accounting information technology simulation manual bookkeeping can reduce the workload of accounting staff to improve efficiency, right?

Accounting computerization is the most important, the most basic work is to enter the vouchers, as long as the vouchers entered, you can review and bookkeeping, and bookkeeping, over the books, summary and other processes completed by the software, and in the manual conditions, it must be manually to implement the efficiency of the work has increased a lot, but also, computerized accounting for the accuracy of the accounting information has increased a lot to avoid the manual bookkeeping, over the books, and other errors that occur, and , computerized bookkeeping, more standardized than manual bookkeeping, through computerized bookkeeping, will be freed from the traditional process of accounting staff, in order to facilitate the accounting staff have more time to participate in the management of the unit, better tax planning, budgeting and other work.

In my past accounting information technology simulation manual bookkeeping stage enterprises have taken the initiative to the work of computerized accounting as an important part of the construction of enterprise information technology

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Now, China said I accounting information technology is in the stage of what

B. To standardization and internationalization

1, February 15, 2006, the Ministry of Finance issued the "Enterprise Accounting Standards", January 1, 2007 in the national listed companies to implement the promulgation and implementation of the "Enterprise Accounting Standards" and the concept of financial accounting in the international practice is consistent.

2, from the "two rules, two systems" to the implementation of the "Enterprise Accounting System", China's enterprise accounting system has achieved initial unity. The release of the Accounting Standards for Business Enterprises (ASBE) marks the formal establishment of a system of accounting standards for business enterprises that meets the requirements of the development of China's market economy and converges with international practice.

3, experts pointed out that: "enterprise accounting standards on the recognition of accounting elements, measurement, recording and reporting of the whole process to make provisions, is China's 30 years of accounting reform, a major achievement."

The use of computers to carry out a simple simulation of manual accounting amateur processing is what stage of the development of China's accounting

The use of computers to carry out a simple simulation of manual accounting amateur processing = computerized accounting

Now is the stage of the improvement of the development of China's accounting

China's current archival information technology development

The degree of development is not very good

The development of China's agricultural In the process of the development of agriculture in China, in turn, there are several major stages

1. The budding period of agricultural quality control Neolithic Age (10,000 ~ 4,000 years ago) Already cultivated corn, millet, rice and other crops; already raising dogs, pigs, cows, goats and other livestock, poultry; the invention of sericulture, the use of silkworms, the invention of silk; the invention of wine; the invention of drilling wells. 2. Preliminary Development of Agricultural Technology Xia, Shang and Western Zhou (about 2000~711 BC) Invented the calendar to guide farming; used metal farming tools; used storage; commonly used climatic indications for farming; appeared in gardens and began to cultivate fruits and vegetables; appeared ditching system; appeared in monopoly; already had crop varieties documented and formed the concept of the good seed of the Jiazu species; invented the composting and degumming of hemp; created the pickling, preserving and storage of crops. Pickling and antiseptic storage of vegetables and chilling and refrigeration technology; the use of weeding and pest control technology. 3. The period of intensive farming and agricultural technology Spring and Autumn Period and Warring States Period (770~221 B.C.) The invention of orange pulley, a water-raising tool using the principle of leverage; the use of iron agricultural tools and the emergence of iron plows, oxen plowing, and the use of animal power in agriculture; the emergence of the technique of "dung planting"; the application of fertilizers in agriculture. The emergence of "dung seeding" technology, fertilizer application was recorded in pre-Qin texts; the development of ridge cropping - the formation of the irrigation method; the emergence of the "method of soil transformation", the creation of the technology of soil modification with fertilizers; soil quality, soil color, humidity, salinity, fertility as the criteria for differentiating the soil, the beginning of the classification of soils; The idea of agricultural zoning began to sprout; the Warring States period saw the emergence of the technology of "four seeds and five harvests" and "harvesting again in a year", and the beginning of replanting; the creation of the technology of "injecting and filling the water of stasis and irrigating the land of ze-halo"; and the technology of "silting and pressing salt". The technique of applying silt and pressurizing salt was created. Agricultural works "Shennong" and "Ye Lao" were published, and four agricultural theses "Lu Shi Chun Qiu - Shang Nong" were written. 4. northern dry farming technology system formation period Qin, Han and the three kingdoms (221 BC ~ AD 280) ploughing major reforms, the invention of the plow wall; invented Yang Valley fan; the formation of the original 24 solar terms; the use of plant proteins made of bean curd; invention of the into the canal, the creation of underground channels; alfalfa introduced into the Central Plains; Hainan Island in Guangdong Province, has been planted cotton, and weaved into the "wide width of the cloth"; ridge cultivation technology, the formation of a "wide width of the cloth"; the ridge cultivation technology. "; the further development of ridge cropping technology to form a "generation of field law"; China's earliest strip sowing agricultural tools columbine appeared in Guanzhong; "covered with a hipped roof, day and night burning tobacco fire" planting vegetables in greenhouses has been seen in the "Han Book" records; intercropping, Sets of planting technology has been used in horticulture; the emergence of seed fertilizer, pest control combined with the "ulcer seed method" and the base fertilizer, fertilizer technology applied to field production; the creation of ancient productive cultivation technology "zone seed" method; spike selection method, grafting technology has been recorded; the emergence of seepage irrigation technology; Creation of rice-planting technology; a clear understanding of the phenomenon of plant variation, and to make a preliminary explanation; the creation of "hide the wheat such as this, the hot sun exposure, thrown into the dryer" wheat storage methods; the creation of water irrigation tools, turning carts and the use of the principle of siphonage of water tools "thirsty bird". The Book of Bomseong was published. The Book of Bom Sheng was published. The two Jin and North-South Dynasties applied the cam rotation method to manufacture the water-powered continuous pestle (265~580 AD) machine and continuous rotating mill; the northern part of the country formed the drought-resistant farming technology of plowing, harrowing, and purging; the creation of the anti-mixing and preservation technology of the seed single harvesting, single hitting, and single storing of single seeds, and the emergence of the seed-saving fields; the creation of the technology of identifying the germination rate of the seeds, and the technology of soaking the seeds and catalyzing the sprouting was already in use; the baking technology began to emerge; the creation of the technology of preventing the insect of the wheat from entering the warehouse in heat; the earliest and most complete extant technology of our country. Early and most complete existing agronomic masterpiece "Qimin yaojutsu" came out 5. Period of development of paddy field agricultural technology in the south Sui, Tang and Fifth Dynasties (581~960 A.D.) Creation of water wheel (tube car), which is an irrigation tool that utilizes water power to carry water automatically; peonies became a famous flower in Tang Dynasty, and creation of dish flower and bonsai technology; creation of dung-treading method of accumulating stable fertilizers; creation of manpower ploughs for cultivating land; creation of "night setting fire, canning the land," and "night setting up fire, canning the land," and "night setting up fire. The fire-baiting locust technology of "setting fire at night and burning it beside, and burning and dying" captured 140,000 quintals of locusts in a year; fungus began to be cultivated artificially, and the technology of tea-seed sand storage was created; the curved plough has been applied to production; the Taihu Lake water network polder fields began to be formed. China's earliest monograph on agricultural tools "Leiyu Jing" was printed and distributed. Song Dynasty (960~1297 A.D.) Creation of bamboo flowering intertwining and renewal technology; rice and wheat two-maturing system spread in the south of the Yangtze River, the occupation of rice in the Jianghuai Valley; the use of rice-planting tools rice-planting horse; the creation of bean sprouts technology; China promulgated the first farmland water conservancy law; sulfur, lime and other minerals have been used as fertilizers; the creation of the flowers to facilitate the cultivation of the "Tang Hua" technique; the use of paddy fields, the use of paddy fields, and other minerals; the creation of flowers to facilitate cultivation "Tang Hua The technique of "Tanghua" was created; the middle and lower centuries used tools for breaking up, leveling and mixing mud in paddy fields; windmills (wind-powered carts) were used to utilize wind power; deep plowing and sun-disturbing, freezing and fumigation were used to promote the maturation of the soil for paddy field cultivation in the south, and China's ancient theory of soil fertility, "Geoli Changxinjunzhuang," was formed; and the cultivation of strong rice seedlings had been more systematically developed. Strong rice seedlings has Hu more systematic technical measures, "dung with reason", "dung such as medicine" principle of rational fertilization; composting fertilizer, cake fertilizer fermentation, burning smoked soil and other accumulation of fertilizer, fertilizer methods have been documented, set up manure house, pay attention to the preservation of fertilizer; China's earliest China's earliest agronomical work on southern agricultural production, "Chenshi Nongshu" was printed and distributed; China promulgated the first insect control regulations. Yuan Dynasty (1280~1368 AD) Vegetable cold-bed nursery technology appeared; Cotton was introduced to the mainland from the frontier by two routes, north and south; Sowers and hoes, the animal-drawn tools for combined work of plowing, weeding and cultivation, were used in agricultural production; China's textile expert Huang Daobao transmitted the technology of cotton spinning to her hometown of Songjiang; Green fodder fermentation technology was created; Ditching and Witching were created. Taitian managed salty land; artificial inoculation technology was adopted to cultivate edible fungi; there was a supporting tool for plowing - Li Knife; "Cultivation Dang", "Cultivation Claw" and other medium-plowing and weeding tools were used in paddy fields; High turntable car, water turntable car and other water tools have been applied to production; production and use of ditching, seeding and fertilizer, suppression and other joint operation tools - dung columbine seeds and natural gas car, wheat harvesting tools samarium, wheat, wheat cage used for the production of wheat; I I the earliest surviving map of the farmland "Wang Zhen Nongshu - Farmer's Atlas" appeared; China's earliest surviving monograph "Tianjia Wushu", the earliest agricultural meteorological monograph "Tianjia Wushu", the earliest agricultural meteorological monograph "Tianjia Wushu". Agricultural meteorological monograph "Tian Jia Wu Xing" printed and distributed. 6. Further development and continuous improvement of traditional agricultural technology Ming Dynasty (1368~1644 AD) Double-season rice was widely developed in the south, and cultivation methods such as continuous cropping, intercropping and mixed cropping were adopted; drought-resistant "sand field" cultivation technology was created in the northwestern part of the country; set-plowing and deep-turning technology appeared; and mixed fertilizer "dung dan", which was made from organic and inorganic fertilizers, was introduced. Fertilizer "dung Dan"; Fuzhou area has been implemented in the double-season rice and winter wheat rotation of the year three-maturing system; the creation of ducks and locusts technology; corn, sweet potatoes, tobacco, potatoes and other important crops have been introduced to China; grain selection has been recorded; the creation of arable land in turn to increase the surplus of the "pro-field method "; the use of powdered ashes as fertilizer and dip the roots of seedlings with ashes; wheat seedling claiming to be used in agricultural production, rice has been used to look at the seedling fertilization technology; Taihu Lake area, the Pearl River Basin to create a "Mulberry fish ponds", the implementation of grain, mulberry, fish integrated management; the emergence of sweet potatoes to stay in the seed, seedling propagation technology; stranded off the plow ( That is, the shape and structure of the substitute plough, also known as the substitute ploughing frame) is recorded; the growth and development of locusts is known, and the law of locust spawning is known, and the method of clearing the locust breeding ground to eliminate locusts is put forward, and the use of arsenic to mix the seeds and control the underground pests. China's earliest monograph on the study of wild plants "rescue herb", rice varieties monograph "Risheng jade realm of rice products", "Shen's book of agriculture", "complementary book of agriculture" printed and distributed; with the traditional doctrine of yin and yang and five elements to explain the principles of agricultural technology of agricultural book "agricultural say" and China's large-scale comprehensive book of agriculture, "agricultural government book" came out. During the Qing Dynasty (1644~1911 A.D.), the use of the "winter-month grain planting method" prompted the springization of the use of inverted seawater to irrigate rice paddies; the emergence of the one-spike transmission technology, and the selection and breeding of a good variety of rice, rice; the emergence of the north of the three methods of rotating cereals, wheat, vegetables, and other crops in the two-year cycle of replanting, summed up the time and place of the crop by the reasonable application of fertilizers, the creation of a deep-rotation salt pressure, green manure and alkali technology. Green fertilizer alkali technology, China's earliest sweet potato cultivation monograph "Golden Potato Record", cotton cultivation monograph "Kapok Spectrum", the Qing Dynasty large-scale official agricultural book "awarded the time to pass the test" published. The book is engraved with more than 500 varieties of wheat, rice varieties more than 3,000. 7. modern agriculture A.D. (1911~1949) A.D. (1949~) cross-breeding, radiation breeding and other conventional breeding techniques; disease-resistant cotton and other new crop varieties bred, land rice, hybrid rice and other hybrid advantage; tissue culture, genetic engineering, bioengineering and other high-tech applications in the selection and breeding of new varieties; chemical fertilizers, micronutrient fertilizers, fungal fertilizers, etc. applied to the planting industry production; mulch cover, Protected cultivation, soilless cultivation, factory seedling transplanting technology applied to field and horticultural crop production; sprinkler irrigation, drip irrigation technology, artificial rainfall, hail prevention technology; chemical weed control, plant growth hormone and other high-tech product applications; remote sensing technology, aircraft seeding afforestation, fly prevention, field operations to implement agricultural mechanization, farmland micro-computer monitoring and management and so on.

Write about the process of development of accounting information in China, through the four stages, like the following topics, each stage, respectively, to write a few expressions

Four development process, respectively:

First, simulation of manual bookkeeping. (This is an attempt to stage)

This process is the very beginning of the process, only applies to the financial internal, can only do financial accounting and statement accounting, primary computerization as long as it is to learn this

Second, financial and business integration (belonging to the spontaneous development stage)

This is the financial and business sector **** with the can be used, the previous can only be used for financial, but now it is to the financial sector is the main one. Now it is to the financial sector as the main, and the business sector as a complementary process of operation.

Third, the introduction of professional judgment in accounting (belonging to the planned steady development stage)

This is hosted by the state, because we have different systems for different industries, and now the state is the collation of these, so that we are more convenient to operate the use of

Fourth, with the combination of internal control and the establishment of an integrated management of ERP systems (belonging to the stage of development of management accounting software)

Fourth, with the combination of internal control to establish ERP systems (belonging to the stage of development of management accounting software)

This is the main source of a unique, real-time **** enjoy

The source of a unique, that is to say, our financial information is provided through the business side, that is, directly from the ERP to obtain

Real-time **** enjoy, that is to say, when the business side of the sale of goods, for example, we can also facilitate the same time to understand the financial.

In June 2008, six ministries and commissions jointly issued the "Basic Standard for Enterprise Internal Control"

In April 2010, three councils, one department issued the guidelines for the application of enterprise internal control, evaluation guidelines, guidelines for audit reports

Internal control is an abbreviation for internal control, which is divided into two categories: internal accounting control and internal management control.

Combined with the internal control to establish the ERP system integrated management stage requires the combination of computerized accounting and internal control, the use of computers to achieve the above requirements of internal control, the establishment of the ERP system integrated management (source of the only, real-time **** enjoy).

Computerized accounting is not the same as accounting information technology, computerized accounting is the primary stage of accounting information technology and groundwork