What are the problems in China's accounting computerization?

One of the problems is that computerized accounting is a blind spot of laws and regulations.

In order to standardize the operation of computerized accounting, from 1994 to now, the Ministry of Finance has successively promulgated Opinions on Vigorously Developing Computerized Accounting in China, Administrative Measures for Computerized Accounting, Evaluation Rules for Commercial Accounting Software and Basic Function Specification for Accounting Software. However, many units that have implemented computerized accounting, whether it is the unit leaders or the accountants in the financial department of the unit, are not aware of these regulations specifically aimed at computerized accounting. Even the economic management departments in some places don't know the existence of these regulations, and the implementation of accounting computerization is basically installed by accounting software companies to help accountants know how to operate. Therefore, in actual operation, it is sometimes illegal, but the operators are not clear, and the unit leaders are not clear. At the same time, there is no corresponding department to correct it, let alone the supervision and management of the department. In this regard, financial departments at all levels should strengthen the publicity, guidance, supervision and inspection of accounting computerization regulations. At the same time, according to the relevant provisions of the Ministry of Finance and the actual situation of the unit, the internal accounting computerization management system should be established.

The second problem: insufficient data backup of accounting computerization.

According to the "Management Measures for Computerized Accounting" promulgated by the Ministry of Finance, the units that implement computerized accounting should adhere to the same day's backup after the new economic business content is processed by computerized accounting, so as to make double backups, make separate accounts and keep them separately. However, in actual work, the following situations often occur: First, some computerized operators do not form the habit of backing up every day, so once the machine fails, some accounting data will be lost. Second, many computerized operators can't check the backed-up data disks regularly, and there are no corresponding remedial measures for problems. Third, the habitual use of floppy disk backup. At present, most financial software only supports floppy disk backup, but floppy disk has some defects, such as small capacity, easy failure and high cost. With the maturity of CD-ROM storage technology and the gradual downward adjustment of prices, units that implement computerized accounting should choose financial software with both floppy disk backup and CD-ROM backup functions.

The third question: the financial software used in computerization is mixed.

Because the development of financial software failed to implement a unified standard, and the financial software used by the unit was purchased from software developers, and even some software developers creatively created their own characteristics, which led to the confusion of financial software used by accounting computerization, and even the financial software used by different units in the same industry was not the same. Different financial software has different data interfaces and usage methods, which leads to inconvenient report summary, data query and data transmission. Judging from the situation abroad, in some countries where accounting computerization is well done, unified financial software standards are basically formulated through industry accounting associations, and even some countries directly stipulate which industries must use which financial software through government administrative means. In this way, the relevant economic management and supervision departments of the state can conveniently conduct financial inspection through the network, analyze the use of special funds and special funds, and units can also use the network to deliver financial reports in time.

Question 4: I am anxious to pay off my account.

Dump account means that after the accounting entity implements computerized accounting, it directly uses the computer to conduct accounting and financial analysis, and stops manual bookkeeping. Accounting computerization has a certain foundation. In some places, in order to prevent hasty evasion of accounts, the financial department expressly stipulates that the evasion of accounts by units that implement computerized accounting must be accepted and confirmed by the financial department or social intermediary agencies entrusted by the financial department. However, many units that implement computerized accounting mistakenly believe that there is no need for manual bookkeeping immediately after the implementation of computerized accounting. In this regard, our accounting management institutions at all levels-financial departments-should check and accept, help units realize the harm of blind account-throwing, and must carefully consider before throwing manual accounts. According to the regulations formulated by the financial department, we will decide to write off the account after confirming that it can be written off.

Fifth question: Pay attention to the technicality of financial software and ignore its practicality.

At present, when many companies buy financial software, they often like to buy the most advanced products, ignoring their own situation and needs. At present, there are many new concepts in the computerized accounting market, such as "network financial software", "accounting information software" and "network financial software". Many units implement computerized accounting. When choosing financial software, we often only listen to the title, but fail to combine our own needs. If we only consider the advancement of financial software technology and ignore our own situation, on the one hand, it will lead to a waste of resources, on the other hand, it will be difficult to operate because of the complexity of financial software, which is counterproductive and affects the process of accounting computerization in our unit.

The sixth question: There are great hidden dangers in computerized accounting.

At present, many places in our country pay insufficient attention to the safety of accounting computerization. Looking at the security problems existing in the current computerized accounting work in China, there are mainly the following aspects: First, in the development and design of the software developed by ourselves or entrusted, the developers failed to design it comprehensively and scientifically, which led to the disconnection between the designed financial software and the accounting work, resulting in frequent mistakes. Second, the specific operator of accounting computerization failed to follow certain procedures, resulting in the loss or error of accounting data. Third, the financial personnel of units that generally implement computerized accounting are not aware of the invasion of computer viruses and fail to take effective measures to prevent the invasion of viruses and "hackers". Fourth, there are risks in the process of forming and keeping accounting files. Mainly in some units that realize computerized accounting, their accounting files are printed with needle printers. After a period of time, the handwriting often fades and can't reach the required storage period. In this regard, on the one hand, it can be printed by a laser printer, and on the other hand, it can be made up by an electronic account book.

The seventh problem: I don't know enough about the role of accounting computerization.

The Ministry of Finance clearly stipulates that by 20 10, more than 80% of grass-roots units in China will basically realize accounting computerization, but the process of accounting computerization in many places is far from ideal. An important reason is the lack of understanding of the role of accounting computerization. The management department of accounting computerization failed to put it in its proper position, and basically thought that accounting computerization was the unit's own business, and the financial department should not interfere, so it could not be effectively promoted; The unit leader thinks that computerized accounting is to buy a microcomputer for the financial department. Manual bookkeeping and microcomputer bookkeeping have the same effect, but it is clear to use microcomputer to type bookkeeping. Typed bookkeeping is better than manual bookkeeping. It doesn't matter whether you do it or not. Many people in the financial department of the unit mistakenly believe that the implementation of accounting computerization is only a form, so that some units spend money to buy software but don't really use it. Realizing computerized accounting is not only a revolution in bookkeeping technology, but also a great revolution in accounting discipline itself, which can free accountants from tedious bookkeeping, accounting and reimbursement, spend more time and energy on fund management and fund analysis, provide reliable analysis data for scientific decision-making and promote the development of unit economic business.

Question 8: The market order of financial software is not standardized.

Mainly in the following aspects: at present, some companies engaged in financial software sales and agency often only pay attention to their own economic benefits and pursue quantitative breakthroughs, without really working hard on services and technology. As a result, some units that implement accounting computerization often close down because the financial software they bought is unqualified, but there is nowhere to ask questions and no one cares, which seriously affects the development of accounting computerization. Therefore, the relevant departments of our country should formulate some specific laws and regulations as soon as possible, strengthen the management of financial software sales companies and developers, and further standardize the accounting computerization software market.