Enterprise management accounting informatization

下面为大家整理一篇优秀的paper代写范文- Enterprise management accounting informatization，供大家参考学习，这篇论文讨论了企业管理会计信息化。管理会计信息化和其业务进行应有的融合，要求把现代化的信息化手段运用到管理会计当中。不过在提升企业管理会计内部控制效率的同时也带来了应用上的挑战，管理会计信息化作为新时代背景下的新兴理念与技术手段，是实现传统的管理会计的会计核算功能，但运用了现代化的信息化手段。

From the traditional push type competition to the new type of information competition, the enterprise's living environment and competition situation under the influence of the information age, has produced extremely obvious changes. An important part of enterprise competitiveness also gradually contains the information processing ability it has and its own level of informatization.

We say the current management accounting information and its business of fusion, requires the application of modern information technology means to management accounting, the relevant concepts, become the product of the field, is combining accounting and management, in the information age, the Internet, cloud computing, Internet of things, advanced information technology such as large data. In a word, it brings challenges in application while improving the internal control efficiency of enterprise management accounting. As a new concept and technical means under the background of the new era, management accounting informatization realizes the accounting function of traditional management accounting, but USES modern informatization means.

Many enterprise leaders, can not fully recognize the enterprise accounting information, simply can not from a long-term perspective to understand, see the advantages of enterprise management accounting information, can not recognize the important significance of improving the efficiency of accounting, and in the optimization of enterprise internal control system has a significant measure. In small and medium-sized enterprises, this phenomenon is particularly common, this situation is also very common in the transition period of enterprises. First of all, the subjective thought that the presentation of management accounting information, can rely on the establishment of information network and accounting information system, management accounting information analogy to the replacement of internal information network. Secondly, it is the most common among the small and medium-sized enterprises or the collective enterprises in the backward areas. Subjectively speaking, accounting informatization does not have any difference with traditional accounting, and the old accounting methods are still used.

First of all, Chinese enterprises lack the overall planning of basic information classification and coding. In the aspect of accounting informationization, most enterprises in our country, formed many "information isolated island", caused the various types of encoding information system and a lot of code not compatible with each other, not according to the height of the entire enterprise management information system in our country, there is the same coding object classification and coding is completely different in different systems, usually only consider the needs of the finance department work. Secondly, the enterprise accounting in the summary of the fill in the degree of attention is not high, did not do standardized. In this paper, the information distortion, or one-sided think is not important, or fill out the content is very general, chaos, in the aspect of management accounting information is the mutual fusion for the business and information technology, due to our country enterprise financial personnel don't realize that make accounting information processing to a certain extent unnecessary difficulties too?? Accounting for the basic business is not in place a performance.

Accounting personnel should have the corresponding computer, financial software, information system and other aspects of the new skills, from the management of accounting information has also produced new requirements, not only the previous accounting expertise. This is the current management accounting information in the process of accounting information, the lack of talent is a major problem. First of all, the previous accounting training effect is poor, talent skills update slowly. The effect of training is not good, lack of assessment, a mere formality. The main reason is that many current training contents do not meet the requirements of management accounting informatization, which is far from the standards required by management accounting, and the theory of management accounting informatization is not comprehensive enough. At the same time, the training of talents is naturally very slow, the concept of accounting informatization is also gradually popularized in the process, in the theory has not been cleared up in the case of researchers and practitioners is also very scarce, because the new accounting informatization talent training is slow.

Accounting informatization will not only bring challenges to accounting information security, but also provide great convenience to accounting treatment of enterprises in China. However, there should be sufficient understanding of the advantages and disadvantages. As all accounting information is stored in the computer information system in the form of electronic data, it is easy to cause data leakage. Due to a series of reasons such as password leakage, operational errors, virus invasion and hacker attacks, it brings losses to Chinese enterprises. However, many enterprises in China are still unable to build a sound risk prevention system for accounting informatization, and have not formed a correct understanding of risk prevention for accounting informatization. In addition, from the opposite point of view, thus further strengthening our country enterprise of bigotry, for our country enterprise management accounting information applications, will obviously impeded, in the event of risk of accounting information, will be one-sided thought to be the disadvantages of management accounting information itself, cause big loss to our country enterprise benefit.

For the leadership of Chinese enterprises, it should be recognized that accounting informatization is related to the efficiency of internal control of Chinese enterprises, and related to the improvement of core competitiveness of Chinese enterprises. It will gradually become the development trend of internal control of Chinese enterprises, and the importance of accounting informatization should and must be recognized. Secondly, the accounting information aspect of the concept of concretization, the leadership should formulate our country enterprise accounting information aspect of the overall development plan, combined with the actual situation of our country's enterprises. In the process of formulating the development plan of Chinese enterprises, the information management system of Chinese enterprises should fully grasp the human, financial, material, information and other resources of Chinese enterprises, and integrate the management thoughts and information technology of Chinese enterprises into them. Finally, for the knowledge of management accounting information into actual action, our country's enterprise leadership should make a reasonable understanding, so as to effectively promote the construction of management accounting information.

The basic work of accounting informatization is of great significance in implementing management accounting informatization. First, the enterprise needs to strengthen the awareness of system initialization work. Enterprises need to pay attention to the system initialization on the basis of the work has some principles: first, to be careful and considerate. After repeated discussion and implementation, according to the characteristics of some Chinese enterprises to carry out system initialization, develop detailed plans, such as management requirements, accounting content and so on. Second, the information classification and coding must be in place, that is, all the accounting information input computer code should be in place.

On the filling in the abstract, we need to recognize the following principles: first, pay attention to the accuracy, so that the abstract and the economic content of the accurate correspondence, should be based on the corresponding economic content to fill in the abstract, so as to reflect the different economic content of the same piece of accounting vouchers. Second, pay attention to the integrity, reflect the accounting vouchers of all economic content is the content of the summary should be able to do. Third, it needs to be classified. Classification categories should meet the use needs of managers and should follow the principle of users' needs, so as to comprehensively reflect the economic content and divide different subjects and accounting items under the same economic content into the same category. Fourth, it is normative. Enough to ensure the accuracy, comprehensiveness and appropriate classification, follow the unified provisions of China's enterprise accounting standards is the most basic requirements for filling in the abstract.

The most urgent need is intensify of accounting informationization talented person's raise, our country enterprise shall, through various ways, strengthen to master advanced information technology personnel and team to find such a group have advanced the concept of information-based personnel, is the enterprise in the important measures for the implementation of accounting information.

First of all, it covers a large amount of knowledge in informatization, such as risk prevention in informatization, management system in informatization, computer application, and management philosophy, etc., and provides employees with basic computer theories and skills training in a planned way. Thus consciously for our country to contribute to the implementation of enterprise management accounting information, can let them from the aspects of theory and practice to realize the accounting information to them as well as the benefits of China's enterprises, can make the staff actively involved in the application of enterprise accounting information in China, make the staff in the basic knowledge, basic concept and information technology to effectively promote awareness, is the purpose of training. Secondly, strengthen our country enterprise accounting information system in the operating skills, operating methods of training. It can help strengthen employees' understanding of accounting informatization, prepare for future accounting informatization practices, strengthen and standardize employees' operation behaviors, and improve their accounting informatization skills. Finally, pay attention to the assessment and feedback of training. Improve the training plan according to the assessment and feedback from employees and supervisors. Conduct practical assessment on accounting informatization for the trained employees.

For the accounting information security of China's enterprises, the construction of risk prevention system for accounting informatization is of great significance, such a step is very important content, used to improve the accounting informatization management system. In my opinion, the establishment of the prevention system in accounting informatization should be based on overall planning, with its own complex hierarchy and huge risk content. First of all, the security of the computer environment, should be strengthened monitoring. At the same time, also should use advanced technology, in terms of financial software platform and the database system, using the security and stability, design of advanced, mature technology, cannot use the pirated software or unknown, mainly in order to resist the virus, and also should build attack prevention system, in view of the network monitoring, establishing computer virus prevention system, an effective firewall, so as to build a reasonable and effective computer security emergency response mechanism. Secondly, the security system should be as multi-level, three-dimensional and comprehensive as possible. Specific security measures include: operation log, which can automatically record the content of the operation, the time of entering and exiting the system, and the password of the personnel entering the system. It can timely detect the attempt of illegally entering the system and approaching the system data files. Encryption processing, should use encryption technology to process important programs, data, files, etc., to prevent others from calling or tampering; Set password and use authority, call corresponding function or close to the relevant file, should only have the ability to operate authority, system operators should be regular or not regularly modify their passwords.

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