The Change Of Information Processing In Accounting Computerization

(1) the characteristics of computerized accounting information processing. Computerized accounting information processing refers to the process of applying electronic technology to input, process and output accounting data.

At present, the main performance is to use computers instead of manual bookkeeping, accounts and reimbursement, and the replacement part of the manual accounting under the human brain to complete the analysis and judgment of accounting information.

Computerized accounting

The process has the following characteristics: 1. Using electronic computer as a calculating tool, data processing is coded, with high speed and high accuracy.

Computerized accounting is the use of computers instead of manual accounting to record and process data manually.

It adopts the way of coding the original data of the system, so as to shorten the length of the data item and reduce the storage space occupied by the data, thus improving the speed and accuracy of the accounting data processing.

2.

Man machine combination, system internal control is programmed and complicated.

Although computerized accounting is a computing tool, the whole process of information processing still shows the combination of computer and manual technology.

The processing of data (information) by computer is carried out by program, and the internal control modes of the system require procedure.

For example, there are password programs to restrict operation privileges, verify the balance of loan amount, check procedures and so on.

At the same time, due to the combination of data processing and human-machine interface, the system control is complicated.

Its control points are pferred from manual accounting to human control to two aspects of human and machine control. The content of control involves personnel division, separation of functions, maintenance of computer hardware and software, and preservation and custody of accounting information and accounting files.

(two) accounting computerization affects accounting work.

Not only has greatly reduced the labor intensity of financial personnel, and greatly improved the speed of handling and pmitting accounting information, but also more importantly, the qualitative changes in accounting work have mainly taken place in the following aspects: 1.

After accounting computerization is realized, enterprises can easily realize the specification of financial data processing and business processes, avoiding the disunity and dissimilarity of data processing in the traditional accounting period due to human factors, reducing the fuzziness of standard and subjective uncertainty in practical work, enhancing the objectivity of accounting work and the comparability of accounting information, and enabling enterprises to control financial and business processes.

2, it is conducive to information resources sharing.

Because of the network based processing, it can not only achieve the sharing of resources between the financial posts, but also ensure the integration of financial data; and the generated financial information can be arbitrarily inquired at the same time under the circumstances of setting up the authority.

In the traditional accounting period, due to the division of labor and manual operation, it is not only beyond finance that we can not get the necessary information, but we can not share resources even among the various financial posts.

3, easy to strengthen financial internal control.

After accounting computerization is achieved, on the one hand, it is possible to refine and clarify the reference basis and assessment criteria for each link in the whole process of accounting work, so that accountants and work can be strictly controlled.

On the other hand, effective real-time monitoring is implemented. All data and operations are credited to the system log, and the possibility of fraud in each branch is reduced.

4, strengthen financial management.

After the realization of computerized accounting, the handling capacity of accounting information has been improved unprecedentedly, so that accounting reflects the ability of economic activities more timely and accurately. The information reflected is more detailed, comprehensive and thorough, and information inquiry has provided convenience for leaders to grasp the financial operation, and has guaranteed the core position of financial management.