不复清秀
China's accounting work of the late start from the 1970s until the end of the year, try going through the stages of development and self-organized and planned way stage of steady development, the current management accounting software-development stage. In the 20 years of development, has made considerable progress, and commercialization of GM's financial software is widely used. Many accounting software development has been toward specialization, commercialization and socialization of the track. However, due to the financial characteristics of the work itself, as well as the rapid development of the network, the rapid rise of e-commerce and so on, a number of advanced, modern things keep cropping up on the accounting system, a higher demand, so that the establishment of modern Enterprise development needs of the new financial system has become imperative. Since the accounting is a systematic project, in the process of development there is much work to do, there are many issues to be resolved in a timely manner or face serious obstacle to China's accounting to a deeper level. This article on China's accounting process and must be resolved on a few issues.First, people's thinking to solve problemsComputerization of China's cause of a late start, people thought the idea has not yet fully aware of the significance and importance of computerization. Most units are used in computerized accounting in place of hand, is only alleviate the burden on the accounting staff and improve efficiency of the accounting aspects, it does not recognize the establishment of a complete accounting information systems for enterprises, so that the existing accounting information provided Timely and effective decision-making and enterprise management services. At the same time, software updates and hardware investment in areas such as lack of support, not to mention the establishment of enterprise local area network as well as the registration of their Web site, did not make use of the advantages of information technology to improve the operational efficiency of enterprises. Accounting for this understanding is very detrimental to the development.Accounting is the accounting work in computer applications in the short to the computer is represented by modern data-processing tools and information theory, systems theory, cybernetics, databases and computer networks, such as new theories and technology used in accounting Accounting and financial management work to improve the management of accounting and economic benefits, and the realization of the modernization of accounting.We must recognize that accounting is not only changed the accounting method in the form of data storage, data-processing procedures and methods to expand the areas of accounting data to improve the quality of accounting information, but also changed the accounting and internal control audit methodology and technology, Thus promoted the theory of accounting and accounting for the further development of technology to improve and promote the accounting management system reform, is the study of accounting theory and accounting practice a fundamental change. On the face of it, accounting only applies to the computer accounting work to reduce the labor intensity of accountants, accounting to improve the speed and accuracy to the computer to replace manual accounting. In fact, accounting is not only accounting tools and methods to improve accounting, and would doubtless have been a division of accounting and personnel changes, and promote the quality of personnel and accounting knowledge structure, accounting efficiency and quality of the all-round improvement Accountants to save time and energy, changing the functions of accounting, accounting theory and accounting to promote technological progress, raise the level of accounting work, a significant increase in economic efficiency of enterprises, accounting theory and practice so that all aspects will be unprecedented in-depth Change. For example, with a focus on data storage and management features of the "Computerized Accounting", the use of advanced database and data warehouse technology, data classification has focused on storage, the total abolition of a variety of accounting and reconciliation operation, the various statements of the data Able to share data through timely and accurately made.Second, attention should be paid to accounting theory researchTheory is the precursor of action, accounting dependent on the development of computerized accounting theory of the development of computerized accounting theory behind the study, will be restricted accounting software maturity and development, computerized accounting The theory is to guide and promote the new accounting on the basis of constant improvement and development of practice guidelines.In a sense, the emergence and development of the computerized accounting process, but also break the traditional concept of accounting, the current method of accounting theory and new issues, new issues, as well as research and the establishment of new theories and methods. If the computerized accounting system in the design, work organization, information processing and accounting procedures to deal with ways and means to change itself to the current accounting theory and methods and improve the break. Although in the short term, the impact of these is the gradual, but in the long run, with the rapid development of electronic technology and computerized information systems of universal application, new problems and new issues will arise, such as: information-processing network After the establishment of enterprises will not only how to achieve the legitimate provision of accounting information in a timely manner, can the effective protection of trade secrets; accounting of the two sub-systems combine to achieve, how to improve the existing financial reporting; information on existing economic theories and methods of accounting have any effect on the And so on. On the subject of a new in-depth study will become a new accounting theory and methods, and new accounting theory and methods to establish and make computerized accounting on a new basis for further improvement and development. Traditional accounting theory of how to use the main computer system by hand, and the system did not have higher requirements of the characteristics of its own, this is not enough. Computerized Accounting theoretical research that is the realization of the computerized accounting information systems, accounting procedures and management systems, accounting methods, as well as the use of the computer as the main tool for accounting after the accounting theory, the impact of the accounting system and accounting The work of the new features. Computerized Accounting theoretical study to determine the electronic accounting information system the basic functions of the system, regulate the operation and characteristics of the interface audit, accounting files, and other basic requirements, it is consistent with the basic requirements of the accounting manual, at the same time, with their own Some of the characteristics. Computerized Accounting fundamental question of thorough
黯然情节
国外会计电算化发展概况1954年10月，美国通用电气公司首次利用计算机进行职工工资计算，从而引起了会计处理技术的变革。 (一）单项（成批）处理阶段（20世纪50年代初期至20世纪50年代中期）特点：程序简单，程序和数据相互不独立，无数据管理。以模拟手工核算为主，目的是替代手工的繁重劳动。（二）会计信息综合（系统）处理阶段（20世纪50年代中期至20世纪60年代）特点：利用计算机对某一管理子系统进行核算。简单的记帐、算帐的“簿记系统”被带有一定管理、分析功能的会计电算化信息系统所代替。（三）管理信息系统处理阶段（20世纪70年代）特点：会计电算化信息系统成为管理信息系统的一个主要部分，企业可以借助于计算机系统提供的信息进行最高决策，从而提高了企业的工作效率和管理水平。（四）决策支持系统处理阶段（20世纪80年代） 特点：应用程度和数据均有最大的独立性，数据冗余度最小，出现了分布式网络系统
