What are the defects analysis of accounting business operation process?

The defect analysis of traditional manual accounting business operation process includes:

(A) the limitations of information sources

Traditional accounting system is not integrated with other subsystems? Cannot provide real-time accounting information; Is the unit of measurement money? Many important resources cannot be measured by money. Traditional financial software has a single function? Is it difficult to integrate the resources of the whole enterprise? Information users pay more attention to the future? Emphasize the relevance and flexibility of data? Pay more attention to non-monetary data? Want to analyze the financial situation and operating results of an enterprise from multiple levels and angles? The information is obviously not enough.

(B) the limitations of information processing

Is the current accounting information processing process "screening" accounting data? Through the process of processing original vouchers, accounting vouchers, subsidiary ledger and general ledger. This process has strict handling principles? Follow certain procedures? To some extent, it can reflect the whole picture of economic activities. But it also has great defects? That is, the process only reflects the results of economic activities? We can't see the whole process of the occurrence, implementation and completion of every economic activity.

(C) the limitations of information output

The current accounting information system generally adopts a single information disclosure model? Store all accounting information in three reports: a specific user's balance sheet, income statement and cash flow statement. However, in the new economic environment? The range of information users is getting wider and wider? They need more and more accounting information? A single information disclosure model can no longer meet their needs for making relevant decisions.