Analysis of the computerized accounting environment the importance of records management accounting.docx
《Analysis of the computerized accounting environment the importance of records management accounting.docx》由会员分享,可在线阅读,更多相关《Analysis of the computerized accounting environment the importance of records management accounting.docx(5页珍藏版)》请在冰豆网上搜索。
Analysisofthecomputerizedaccountingenvironmenttheimportanceofrecordsmanagementaccounting
Analysisofthecomputerizedaccountingenvironmenttheimportanceofrecordsmanagementaccounting
Abstract:
AsChina’sdevelopmentofinformationtechnology,enterprisesandinstitutionstoimplementcomputerizedaccounting,theaccountingrecordsofinformationmanagementisthetrendofsocialdevelopment,isalsoanecessaryrequirement.Jianlienterprisesaccountingrecordsmanagementinformationsystem,notonlytoreducethefinancialburdenonstaffwork,andcanimproveefficiency,enhancetheeffectivenessofsupervision,managementaccountingandtheuseofcomputerfilesystemhasafastprocessing,largememorycapacity,easeofreference,youcanalwaysquicklyfoundtheinformation,greatlyimprovedworkefficiency.Inthispaper,enterprisesandinstitutionsaftertheimplementationofcomputerizedaccounting,computerizedaccountingrecordsofthefeatures,functions,positioning,focusesonthemanagementofcomputerizedaccountingrecords,soastopromotethecauseofcomputerizedaccountingefficientdevelopment.
Keywords:
:
ComputerizedAccounting,accountingrecords,management,theimportanceof
First,theroleoftheaccountingfile1filedirectimpactontheaccountingworkfromthemacro-economy,thenationaluseoftheenterprisesandinstitutions,agenciesoftheaccountingrecordsreflectthestepbystepsummaryofthedata,canassessthevariousdepartmentsofthenationaleconomicplanandbudgetexecutionsituationsoastoformulatemoreresponsivetonationaleconomicdevelopmentplanninganddecision-making;fromthemicro,thevariousenterprises,institutionsuseaccountingrecordstoprovidetherawdata,scientificpredictionofthefuture,developthemostoptimalmanagementsolution,toobtainthelowestcostmaximumeconomicbenefits.
(2)accountingrecordstoprotectnationalinterestsarenotviolatedreformandopeninguptoeconomicdevelopmenthasbroughtvigorandvitality,butbecausetheexistinglawsandregulationsarenotperfect,someunitsandindividualstouseloopholesinthepolicy,assumingarandomincreaseinexpenditure,extravaganceandwaste,somuchthelossofstaterevenue,whilethoseinviolationofstateaccountingrecordslawandordersituationoftruefinancialrecord,todiscoverandpreventtheemergenceofcorruption,thespreadofillegalactsagainsttheeconomicfield,tosolveeconomicdisputes,toensurenationaleconomicinterests.
Second,computerizedrecordsmanagementcontentofaccountingcomputerizedaccountingrecordsmanagementisaveryimportantbasisofaccountingwork,theunitmustworktostrengthentheleadershipoftheaccountingrecordsmanagement,establishandimproveaccountingrecordsofthefiling,archiving,storage,transfermanagementsystemreadanddestructionbythepersonresponsibleformanagement,computerizedaccountingrecordsmanagementtodotheanti-magnetic,fire,moistureanddustthework,itisimportanttobepreparedtodoubleaccountingfiles,storedintwodifferentlocations,usingmagneticmediamaintenanceofaccountingfiles,toconductregularinspections,regularcopy,preventdamagetomagneticmedia,leavingtheaccountingfileismissing,generalaccountingsoftware,accountingsoftware,fixed-pointdevelopment,developmentofgeneral-purposefixed-pointcombinedwithafullsetofaccountingsoftware,documentation,andaccountingsoftwareprogram,regardedasaccounting,recordkeeping,custodydeadlinetostopusingthesoftwareorhavesignificantchangesafterfiveyears.
Third,thecomputerizedaccountingrecordsmanagementunderanumberofproblems1carrieraccountingfilesAlthoughtheimplementationofcomputerizedaccounting,butbecausetheimplementationisnotlong,accountantsandtheaccountingunitleaderscomputingthecompositionofthecontentsofthefiledonotunderstand,lackofmanagementexperienceintheaccountingfiles,butmanyunitswillprintoutpaperrecordsarchive,butnotstoredinthebackupcomputeraccountinginformationstoredonmagneticmediafiling,thusaffectingtheintegrityoftheaccountingfile.
(2)thenatureoftheaccountingproblemscausedbythecarrieritself,computerizedaccountingrecordstobeinacertainsystemwasvisible,somanycompaniesbecausethereisnoaccountingsoftwaretolayoutandsoftwaresystemverywellpreserved,resultinginacomputerizedsoftwareAftertheupgrade,differentversionsoftheaccountingdatacannotbecalled,<<accountingrecordsmanagementapproach>>ArticleXII:
Theunitofaccountingcomputerprintoutpapershouldbekeptaccountingrecords,andmakesprovisionforshelflife,Butbecausesomeoftheunitssubjecttoconditions,notequippedwithlaserprintersorinkjetprinter,stillusingtheolddotmatrixprinter,resultingintheaccountingfileprintoutpaperatlessthantherequiredretentionperiod,didnotfollowtheprovisionsoftheNationalArchiveswarehousemanagementsystemstandards,theestablishmentofspecializedcomputerizedaccountingsystemfileprotection,donotselectthediskmediaforgoodqualitydatabackupaccountingfile,failuretoimplementtheseparationofsparediskdrivestorageandstorage,thusleadingtodamagetoorlossofelectronicdata.
3Accountingrecordsmanagementsystemisflawedbecauseofcomputerizedaccountingrecordseasierunknowinglybeingmodified,sothereisnotimelyamendmentoftheaccountingrecordsmanagementsystem,thereisnocorrespondingaccountingrecordkeepingpersonnelresponsibilitiesComputercase,accountingrecordsandthedestructionofthenaturalphenomenonofcorruptionisinevitable.
4lackthenecessarycomputermaintenance,networksecurityprofessionalsknow,computerizedfilemanagementinvolvesthefollowingsoftware,systemsecurity,maintenanceandaseriesofprofessionalissues,butgenerallyonlyonthepreviousunitsaccountingpersonnelcertainsoftwareconstructionoffacilities.
Provideacleanenvironmentwithstabletemperatureandhumiditysuitableforthespecialaccountingfilestoragewarehouse;equippedwithhigh-resolutionprintcapabilitywithlaserorinkjetprintertooutputthemtopaperasatoolforaccountingfiles:
usefeaturescorrespondtotheactualbusinessofthecomputingunitoftraining,thenwenttotheoperatingsystem,toacertainlevel,theaccountingstaffonlylearnedoftheoperation,andmanagementandmaintenanceisverystrangeforthem,whichledtoresultswithlossesnosmallmatter.
Fourth,howtoimprovethecomputerizedaccountingrecordsmanagementunder1completeaccountingsoftwareItisbesttohavetheaccessibilityofcomputerizedrecordsmanagementsoftware;enhancedsystemsecurityfeatures,ifanynetwork,payattentiontoregularmaintenancepatchestoavoidcomputersecurityornetworksecurity,leadingtoleakageoraccountingpersonmaliciouslymodifiedfile.
(2)improvethecomputerizedrecordsmanagementsystemofaccounting
(1)theestablishmentofcomputerizedaccountingrecordsarchivingsystem.Computerizedaccountingsystemdevelopmentanduseofthefullsetofdocumentationandsoftwareprograms,shouldbetreatedasaccounting,recordkeeping;accountingdatawrittenintheformofoutputisnotprintedbefore,shouldbeproperlyandretainacopyofthecustody,accountingvouchers,generalledger,cashjournalandbankdepositshouldbeprintedout,andinaccordancewiththerelevanttax,auditandotherregulatoryrequirements,timetoprintoutthebooks,reports.
(2)theestablishmentofcomputerizedaccountingfilestoragesystem,accordingtoNationalArchivesstandards,theestablishmentofcomputerizedaccounting,recordkeepingsystem:
thechoiceofqualitymediafordiskaccountingfiledatabackup,diskbackupandstoragedriveseparatestorage,goodanti-pressure,dust,light,anti-corrosionwork,bycategoryandacertainsequenceofdatadisks,CD-ROMbibliographicandotherelectronicaccountingfilesarenumbered,indicatingthetimeandcontentsofthefile,makingfilemanagementfilecards.
(3)establishastrictsystemofloanprocedures.Accesstoaccountingrecords,subjecttoapprovaloftheFinancedepartment,inaccordancewiththerelevantprovisionsoffilemanagement,loanprocessingprocedures,accesstootherunitsinthissectoraccountingfiles,tohaveyourworkunit,andapprovedbythecompetentleadership,thefinancialdepartmentheadsforapproval.
(4)theestablishmentofcomputerizedbackupsystemfilesonaregularbasis.ComputerizedAccountingAccountingdatafilesshouldberegularlybackeduptomagneticmedia,andtheestablishmentofreferenceregister,providebackuptime,quantity,storagemethodsandotherbackupdetails,andbecausemagneticmediaspecificityoftheseaccountingmanagersmustconductregularinspectionsofComputerfiles,copy,inordertopreventdamagetotheaccountinginformation.
3toimprovethequalityoftheaccountingdepartmentpersonnel,improvethestaffingstructureAccountingsystemisoperatedbypeople,asystemissafe,notonlydependsonthesystemitself,butalsoshouldpayattentiontothequalityofoperationaluseofpersonnel,training,andwithoutaneffectivebusinessethicsdonothavethegoodoftheiremployees,thesecurityofthesystemathreattothecomputerbusinesstoimprovethequalityofaccountingpersonnel,wemustvigorouslystrengthentrainingefforts.allunitsshouldactivelysupportandorganizationalaccountingpersonneltolearnandimprovecomputerizedaccountingknowledgeandcultivatingtalent,basedunitsassoonaspossibletoestablishanefficientaccountinginformationsystemsandcreateconditionsfortheaccountingpe