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The influence of accounting computerization on accounting practice
1, which changed the original data processing method in accounting work:
In the past accounting work, accounting work often needed the cooperation of multiple accountants, which caused a lot of consumption of manpower and material resources, but the efficiency of accounting work could not be guaranteed.
With the introduction of computerized accounting, the traditional manual bookkeeping method has changed greatly and the bookkeeping efficiency has been greatly improved. Vouchers are mainly input into the computer, and all the work such as closing, transferring and summarizing can be completed quickly and efficiently, which makes the accounting work simpler and strengthens the effective role of accounting work in enterprise management.
2, improve the professional quality and work skills of accounting personnel:
With the rapid development of information technology, computerized accounting requires accountants to have rich financial management knowledge. The professional knowledge of accounting work has changed the bad phenomenon of poor professional skills and idle meals of accountants in the past, and changed the image of accountants in people's minds.
This requires accountants to constantly learn new related technologies and knowledge in their work, enrich their professional knowledge reserves, improve their professional skills, and master scientific information knowledge, network knowledge, computer knowledge and management knowledge from multiple channels and angles.
3. The essence of accounting will be repositioned:
Under the traditional concept, the essence of accounting activities is located at the service level, but years of accounting practice have proved that accounting work is not only a service tool, but its simple positioning at the service level obviously has certain limitations on accounting activities and affects the development of accounting work.
With the development and popularization of computerization, the internal control measures under the traditional accounting model have gradually changed, with the control of accounting output information as the direction of change, and the focus of internal control has gradually shifted to the control of accounting information output, the control of original data input into the computer, and the control of manual processing.
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