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Accounting informatization in the Internet era

2019-07-31 来源: 51due教员组 类别: Paper范文

下面为大家整理一篇优秀的paper代写范文- Accounting informatization in the Internet era,供大家参考学习,这篇论文讨论了互联网时代的会计信息化。在互联网时代下,最初的传统手工记账发展到现在的会计信息化。互联网对于会计领域有着显著影响,利用互联网中的感知技术将传感器嵌入产品中进行资料的传输分析,对每个业务环节与时间节点的信息完整获取,确保企业能够得到会计信息的数据并且准确和完整地反映,由于这些资料都是由传感设备传输,非经由人工输入,所以这些数据也都具有客观真实性,能够保证会计信息的质量。

Accounting informatization,互联网会计信息化,essay代写,paper代写,作业代写

With the rapid development of computer and network technology, information technology changes with each passing day. With the advent of the Internet era, people can already realize the mutual connection between people and things, and the automatic connection between things. People can collect the relevant information between things and products through the information system, and then realize intelligent statistics and personalized analysis, so as to meet the comprehensive and diverse work needs.

The changes brought by the Internet era have been extended to all walks of life, and the accounting field is also affected by it. Accounting working methods and processing methods have been changed to a large extent. For example, by means of information systems and electronic tags and sensing devices, relevant information of assets can be automatically collected and processed to achieve the real and detailed record of accounting data. With the rapid development of information technology and the Internet era, data information can be transmitted automatically, and many basic accounting work may be replaced by information technology. Accounting staff also need to improve their skills, expand their business, meet challenges and make good transformation.

In the Internet era, a better production mechanism centered on people's needs has been developed, and intelligent correlation between people, people and things, and things and things has been developed. Information about people's use of products has been collected through information systems, and real-time data have been analyzed, so as to provide better services and meet further needs. The Internet connects everything and people through a highly integrated global network.

The rapid development of the Internet has been widely used in e-commerce, medical and health care, logistics systems and other industries. In the future, it may play a greater role in promoting the development of the industry. Similarly, there are new developments and breakthroughs in the field of accounting. Through Internet information transmission and intelligent analysis of big data, financial statements can be more fully complete and objective, and can also meet the real-time transmission of accounting information, so as to achieve timeliness and relevance. In addition, in the process of production and sales of goods, as long as the raw materials, semi-finished products and products are embedded in the electronic tags for sensing, the information of the goods can be effectively managed and applied, and the accuracy of the goods in and out of the whole process can be maintained. In addition, through the analysis of big data, unnecessary costs can also be reduced, and the management of internal control and evaluation of possible risks can be strengthened.

In 1981, the term "accounting computerization" was put forward for the first time in the symposium on "accounting, accounting and cost application computer" held by accounting society. In the expert symposium of accounting informatization in 1999, it was put forward that from accounting computerization to accounting informatization, accounting informatization refers to the establishment of accounting information system highly integrated and open with accounting by using information technology. Nowadays, with the rise of the Internet tide, accounting informatization has entered a new stage.

From the traditional manual bookkeeping to the current accounting informatization, the ever-changing technical means in the Internet era have made a new breakthrough in the accounting field. From the perspective of the source collection of accounting data, through information technology in the Internet will automatically be converted to the quantification of unstructured data source data, using sensory device, for example, digital label and network communication system to link of inventory, assets, equipment, information within the accounting information system can through the sensing information automatic recording, reduced demand for human input is also relatively, so can reduce a large number of cost; In addition, the estimation method for inventory may also change, at present using the first-in, first-out method and weighted average method to cost-effective, but under the condition of Internet can accurately calculate the flow of inventory, forecasting, customer demand for inventory and to ensure the safety of the inventory, make the inventory management information is more reliable, then using the method of individual that will be more cost effective than current estimates method. In the Internet, BBB 0 image data is also an important data source for accounting information. The company can track the whereabouts of inventory and control the company's inventory with the help of video recording of inventory entity entering and leaving and the assistance of perception technology to the inventory data. In the videos of physical assets, the company can link the collected information to notes to financial statements or evaluate the value of assets through data analysis and processing, and determine the extent of impairment of assets according to the time, frequency, maintenance and other information used by the assets.

Has a significant impact on the Internet for accounting field, using the Internet to the perceptual technology embedding sensors to analyze the transmission of information in the product, to each business link with time node complete access to information, to ensure that the enterprise can get data and accurate and complete reflection of accounting information, because these data are made by sensing equipment transfer, not by human input, so the data also have objective authenticity, can guarantee the quality of accounting information. In addition, the Internet can promote the accuracy of the cost budget and clarifications, from the production, packaging, marketing to the market, and receive feedback, these different links need to be cost budget and control, on the Internet can calculate according to the big data, analyzes each link budget and reduce unnecessary investment, provide effective management for the enterprise.

The raw materials of the enterprise can obtain the data of the moving process with the help of the device sensor and measure the work efficiency. Under the Internet, through the automatic transmission of information objects, enterprises can monitor the production process in real time, so that the whole work cost can be controlled and the production efficiency can be improved. The efficiency of the collection and processing of accounting information will be significantly improved, and the cost of accounting processing will also be reduced. Accounting information system can eliminate the human factors in accounting without manual intervention, making the data more accurate and complete.

The information of accounting transactions collected by sensors will be automatically imported into the accounting information system to generate relevant subjects and documents. Under the Internet, various departments of enterprises can obtain relevant information in a timely manner, fully ensure the adequacy and integrity of the data, and can also collect the data automatically when the business occurs, so that the accounting process can be pushed forward, the value of accounting information can be increased, and the degree of automation of transforming economic business into accounting vouchers is improved.

In the future, companies may profit not only from goods but also from the exchange of information, in which consumers pay for services. Under the Internet, accounting treatment makes the calculation of production costs clear. Instead of the original weighted average method and fifo method, it can be changed to individual identification method, so as to improve the accuracy of commodity cost accounting for each batch, ensure the connection of data and change the accounting mode.

The audit method can be changed from the current statistical sampling to comprehensive audit, and the data can be quickly and automatically obtained and analyzed by technical tools. Under the Internet, the data obtained by the accounting information system are all dependent on information technology, and there is no manual interference, so the data can be authentic and improve accuracy. Accounting management can progress from closed data processing to scene management and control to achieve real-time supervision and improve the reliability of audit in accounting.

Accounting of be particular about is "real record", the age of the Internet of tangible and intangible information can pass data to automatically, all the way from procurement, inventory to sales of all process will be automatic identification through Internet technology and into the related records in a database, ensure the sufficiency and completeness of the information in order to achieve real record, authenticity, timeliness, consistency and reliability of accounting information become more objective and fair. In the Internet era, accounting business will be further transformed to provide further services and provide effective decision support for management.

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