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paper代写,会计电算化实际发展中存在的问题

发布于2020-09-22 作者:留学写作网 阅读:
Accounting is computer instead of the traditional account, afterwards, and the use of electronic information technology to complete the accounting information analysis, forecasting and control of the process. Accounting Accounting business processes so that, standardization, eliminating many manual duplication of effort, not only to improve the work efficiency, saving labor costs and easy accounting of some of the necessary financial analysis of complex data indicators, and to ensure Data accuracy and breadth. Accelerated Accounting Accounting Accounting by a single function of the fusion analysis, forecasting, decision making, control the process of change management functions. Since the nineties to now, the UK Accounting rapid spread, but in this process, but also the inevitable emergence of some problems.
 
First, the development of computerized accounting problems.
 
1, the management function has not yet been fully realized.。
Accounting focuses on the early development of accounting functions, with the development of in-depth, and gradually transition to "managed" and "decision-making model" functional stage today with their overall management decision support system is the unity of the computerized accounting ERP development stage a mainstream trend. But at this stage, the British companies a "managed" and "Decision-type" financial software fewer and fewer companies using ERP. Britain is now computerized enterprise development stage distance of computerized accounting functions to achieve the final is still a not a small distance, perfect not only responsible for the computerized accounting bookkeeping, afterwards, keep accounts and other basic work, but should also be able improve the efficiency of financial management, helping operators with more accurate financial indicators make the right decisions, increase economic efficiency. English is just the initial realization of computerized accounting, computerized accounting in general is still in its early stages of development. Accounts processing system to enter vouchers, through computer processing, complete bookkeeping, afterwards, reimbursement, etc., but confined to the financial accounting aspects, combined with enterprise management information system does not close, less play a "management accounting" in functions. In this case, a lot of financial analysis still require manual operation, time consuming.
 
2, policies, laws and regulations to be perfect.  
UK Treasury promulgated in 1994 "on the UK to develop computerized accounting career advice," "Accounting management approach", "accounting software basic functional specification," "Accounting Standards" and other documents , but because of the level of regulation and enforcement is not enough, resulting in a considerable part of the accounting staff simply do not know the specific content of regulations, illegal acts occurred also lack the appropriate regulatory oversight and specialized regulatory authorities. With the rapid development of computerized accounting, computerized accounting crime is gradually revealed, how to prevent and cure this regulation tech, new technologies, new types of crime became a British universal computerization process should not ignore a problem. National authorities should pay attention to, the development of special operations for the computerized accounting laws and regulations, computerized accounting work norms, supervision, there is punishment, so as soon as possible into the legal system.
 
 
3, the operator must increase the quality of personnel.
As a computerized accounting relates to computer science, management, accounting, information science multiple disciplines applied technology, the actual operator of the business require a higher level, we must have good accounting literacy, a deep understanding of computerized software processing accounting principles, but also master basic computer operations. But now the reality is that most units are computerized staff from the previous accounting personnel after a short training for posts. They age structure of the high, often more familiar with accounting business but to accept a slower computer knowledge, the mastery of the software just to stay in the simple operation phase. Once the computer failure, often helpless, makes it harder involve further system analysis, design, maintenance and other complex work. So in order to give full play to the advantages of computerized accounting, computerized accounting play the advantages of saving and efficient, it is not only to train operating personnel accounting professional quality, but also to develop software maintenance, analytical skills, to develop accounting, computer inter- area of ​​"double precision" talent.
 
 
4, security, poor security.
Today's computerized accounting treatment systems are mostly there are still some loopholes, resulting in corporate financial information system security, privacy, reliability is poor. As we all know, financial data is a corporate trade secrets, steal it, or would threaten a company's survival and development. Program at this stage there are still some security risks. Database technology is highly concentrated, unauthorized persons can browse through all the data computer and network files, copy, forgery, destruction of important corporate financial data. Currently available software manufacturing companies really focus on research data confidentiality, anti-theft problem very few manufacturers. General sense of encryption, is nothing more than the software itself is encrypted to prevent piracy.
Most computerized accounting software UK data protection risks exist, the lack of operating record, when problems arise is not conducive to accountability.
 
 
5, the network needs to be improved.
Currently the UK Accounting initial progress has been made in networking, say companies have been able to achieve online filing, paperless reporting information to pass through the IC card, but still see, enterprises and between enterprises can not be networked, enterprise and finance, Banks and other integrated management department also still need to improve networking. It can be said, the establishment of a set of services to enterprises, benefiting the whole society's financial information transmission network, to improve the timeliness of data dissemination, transshipment cost savings, the development of computerized accounting has become the top priority.
 
 
Second, the countermeasures.
 
 
1, the development of relevant rules and regulations.
Computerized Accounting is a set of accounting information processing organic systems, computer software, is one of the main components, in addition, you also need the support of the rules and regulations to ensure safe and accurate accounting information, give full play to Computing information processing advantages. Authorities should learn from the experience and developed computerized management rules and regulations, increase research computerized accounting regulatory regime as soon as possible and to establish a set of conditions suitable for the UK wealth operational, practical regulatory laws and regulations, and effectively towards the protection of the British Accounting healthy development work. Accounting must establish management system should include: computerized accounting post responsibility system, computerized system operation management systems, computer hardware and software management systems, computerized accounting information systems and file management system. Further improve the matching of computerized accounting regulations, the development of computerized accounting for the emergence of new problems and new situations continually replenish and improve relevant laws and regulations. Class norms and regulations through computerized accounting standards operating procedures, so that computerized accounting rules to follow, according to the law.
 
2, emphasis on computerized education, improve the quality of employees.
Cultivate a large number of financial literacy and fine art computerized accounting compound talents is the UK Accounting sustained development of the fundamental. Training of personnel, must be on school education and job training both. For school education courses are computerized, there are often fewer hours, the curriculum is too basic, software, a single issue. Xueshengxuewan course, often only got some simple daily business operations, slightly more complex business processes or software, some of the advanced features on the poorly understood. Seen in the actual work to their full computerized accounting management functions, in the classroom, they should exercise the students use computerized accounting software to manage analyze data, not just basic accounting operations. Being engaged in accounting work for the accounting staff to deal with them in regular short-term training, so that they constantly update their knowledge structure to adapt to the ever-changing electronic information processing technologies.
 
 
3, strengthen security, confidentiality.
Enhance security, confidentiality, from the outside, you need accounting software production enterprises in the development and design of new software modules simultaneously strengthen data protection research; from the internal point of view, the need to strengthen their own financial security awareness, establish an internal control system.
 
First, the implementation of user privilege level authorization management, establish a network environment accounting information job responsibilities.
Second, establish and improve protection against viruses, hackers safety precautions. Firewall technology, network anti-virus, information stored encrypted communication, authentication, authorization, and so on.
Third, from the computerized network software design from the start, increasing restrictions on the software itself functions.
Fourth, the establishment of accounting information data backup system for critical accounting information to implement multi-level backups. To ensure the authenticity and reliability of the file, the implementation of the new vector file paper files and double sets of custody, and gradually to completely new magnetic storage media carrier transition.
 
 
Fifth, strengthen the audit trail system.
Sixth, the establishment restrict access to the network environment. Entering the system when you add some, such as user passwords, sound monitoring, fingerprint recognition and other means of detection and limit user rights settings, etc. means.
Seventh, establish room management restrictions. For critical computer systems should be added to the electromagnetic shielding to prevent electromagnetic radiation and interference. Develop computer room management provisions of the enactment engine room fire, water, theft, prevention measures and emergency response measures and so on.
 
 
4, to achieve network financial information management (1) to transmit data network.
Enterprises can be published financial reports or audit work directly implemented by means of the network platform, cost savings, convenient and efficient.
(2) Computing enterprise accounting information system network.
With the deepening of financial software technology development in the next few years most of the UK accounting system is bound to gradually transition to the environment from a single networked environment in the past. May consider establishing a data sharing platform, enterprise data on the network can choose the accounting data with other enterprise information shared.
 
 
(3) the company's financial accounts and systems linked to the realization of online payments.
Enterprises can be directed to the local network on bank accounts, on-line and direct the allocation of funds and expenditure, improve the enterprise's capital turnover rate, easy to carry out e-commerce.
 
 
5, strengthen the friendly software and ease of use.
Taking into account the accounting staff age structure, the quality level of diversity, in order to make the accounting software is more easy to operate, easy to learn, you need software developers to put ourselves in the use of accounting software practitioners consider that developed accounting software interface and pro, easy easy to understand. Such as "automatic transfer certificate generation module" is a good example. The so-called automatic transfer certificate generation module is accounting software system based on income, pay, transfer and aggregation certificate format summary bar set in advance, lenders subjects, amount columns (borrowing or lending) and the amount of the calculation method, when the accounting staff Each accounting operations that occurred during the economic input system, the system automatically generates the necessary vouchers. Automatically generate vouchers can effectively ensure true and reliable accounting report data source.
 
 
Since the nineties to now, the British high popularity of computerized accounting, but placed in the current problem is that with the popularity of computerized accounting compared to either the quality of personnel or the appropriate regulatory, and operating norms are not ancillary to follow Jin. The 21st century is an age of information, we should seize the opportunity to advance with the times, a profound understanding of the existing computerized accounting problems and take effective measures to gradually solve these problems, a more efficient financial processing systems to better serve enterprises operation and management services for the UK's rapid economic development help.
 
会计是计算机代替了传统的记账,算账,并利用电子信息技术来完成会计信息的分析,预测和控制的过程。这样一来,会计业务流程标准化,消除了许多手工重复劳动,不仅提高了工作效率,节省劳动力成本和简单的会计一些必要的财务分析复杂的数据指标,并确保数据的准确性和广度。加速会计核算由单一功能的融合分析,预测,决策,控制的过程中,变更管理功能。自从九十年代到现在,中国会计迅速蔓延,但在此过程中,也不可避免的出现一些问题。
 
首先,会计电算化的发展问题。
 
1,管理功能还没有得到充分实现。
会计侧重于发展初期的会计职能,深入的发展,并逐步过渡到“管理”和“决策模型”功能阶段的今天,他们的整体管理决策支持系统是统一的会计电算化ERP发展阶段的一个主流趋势。但在这个阶段,英国公司的“管理”和“决策型”财务软件越来越少的公司使用ERP。英国现在是计算机化的企业会计电算化功能的发展阶段,距离实现最终仍是一个不小的距离,完美不仅负责会计电算化记账,算账,记帐等基础工作,但也应该能够提高财务管理的效率,帮助运营商提供更准确的财务指标,做出正确的决策,提高经济效益。英语仅仅是初步实现了会计电算化,会计电算化总体上仍处于早期阶段的发展。账务处理系统输入凭证,通过计算机处理,完整的簿记,算账,报账,等等,但只局限于财务会计方面,与企业管理信息系统相结合不紧密,功能少玩一个“管理会计”。在这种情况下,金融分析的特定仍然需要手动操作,费时。
 
2,政策,法律法规有待完善。
英国财政部1994年颁布的“在英国发展会计电算化事业的意见”,“会计管理办法”,“会计核算软件基本功能规范”,“企业会计准则”和其他文件,但由于监管和执法水平不不够,造成会计人员中相当一部分是根本不知道法规的具体内容,违法违规行为发生,也缺乏相应的监管和专门监管当局。随着国民经济的快速发展,会计电算化,会计电算化犯罪逐渐显露出来,如何预防和治愈本条高科技,新技术,新类型的犯罪成为英国通用计算机化过程中不应忽视的一个问题。国家当局应注意的是,会计电算化的法律和法规,会计电算化工作规范,监督专项行动的发展,有处罚,尽快纳入法制化轨道。
 
 
3,运营商必须提高人员的素质。
由于会计电算化涉及到计算机科学,管理,会计学,信息科学多学科的应用技术,实际操作人员的业务水平要求较高,我们必须有良好的会计素养,电脑软件处理会计原则的深刻理解,同时也掌握基本的电脑操作。但是现在的现实情况是,大多数单位的电脑从以前的会计人员经过短期培训上岗的工作人员。他们的年龄结构高,往往更熟悉会计业务,但接受速度较慢的计算机知识,掌握该软件只是停留在简单的操作阶段。一旦电脑出现故障,往往束手无策,使得它更难涉及进一步的系统分析,设计,维修和其他复杂的工作。因此,为了充分发挥会计电算化的优势,发挥会计电算化节能和高效的优点,它不仅是培训操作人员,会计专业的品质,也让软件开发维护,分析技能,培养会计,计算机区域间的“双精度”的人才。
 
 
4,安全性,保密性差。
今天的会计电算化处理系统大多还存在一些漏洞,导致企业财务信息系统的安全性,保密性,可靠性差。正如我们都知道,财务数据是一个企业的商业机密,窃取它,或将威胁到公司的生存和发展。计划在这一阶段仍然存在一些安全隐患。数据库技术是高度集中的,所有数据的计算机和网络文件,复制,伪造,销毁重要的企业财务数据未经授权的人员可以通过浏览。目前可用的软件制造公司,真正专注于研究数据的保密性,防盗问题​​,很少有厂商。一般意义上的加密,是什么比软件本身的加密,以防止盗版。
大多数会计电算化软件英国数据保护存在风险,但缺乏经营记录,出现问题时,是不是有利于问责。
 
 
5,网络需要加以改进。
目前英国会计最初已经取得了进展,在网络,说公司已经能够实现网上备案,无纸申报信息通过IC卡,但仍然可以看到,企业与企业之间不能联网,企业和金融,银行和其他综合管理部门也仍然需要提高网络。可以说,建立了一套服务企业,惠及全社会的金融信息传输网络化,提高数据发布的及时性,节省中转成本,会计电算化的发展已成为当务之急。
 
 
二,对策。
 
 
1,开发的相关规则及法规。
是一家集会计电算化会计信息处理的有机系统,计算机软件,是主要成分之一,此外,你还需要的规则和法规的支持,以确保安全和准确的会计信息,充分发挥计算机信息处理优点。当局应该学习的经验和开发计算机化管理规章制度,加大科研会计电算化管理制度,尽快建立一套适合英国财富运作,实际监管法律法规的条件,并有效地为保护英国会计健康发展工作。必须建立会计管理系统应包括:会计电算化岗位责任制,电脑系统操作管理系统,计算机硬件和软件管理系统,电算化会计信息系统和档案管理系统。进一步完善配套的会计电算化法规,会计电算化的发展出现的新问题,新情况不断地补充和完善相关的法律和法规。类通过会计电算化标准操作程序的规范和法规,使会计电算化规则可循,依法。
 
2,强调电脑教育,提高从业人员的素质。
培养了大量的金融知识和美术会计电算化复合型人才,是英国会计持续发展的根本。培训的人员,必须在学校教育和就业培训。对于学校教育课程是电脑,经常有更少的时间,课程太基本了,软件,单一的问题。学生学完课程时,往往只得到了一些简单的日常业务营运,稍微更复杂的业务流程或软件,一些先进的功能知之甚少。在实际工作中充分发挥自己的会计电算化管理功能,在课堂上来看,他们应该锻炼学生使用会计电算化软件来管理数据进行分析,不只是基本的会计操作。从事会计工作的会计人员来对付他们,在正规短期培训,使他们不断更新自己的知识结构,以适应瞬息万变的电子信息处理技术。
 
 
3,加强安全,保密。
提高安全性,保密性,从外面看,你需要会计软件生产企业在开发和设计新的软件模块,同时加强数据保护的研究,从内部的角度来看,需要加强自己的金融安全意识,建立内部控制系统。
 
首先,用户权限级别实施授权管理,建立网络环境会计信息的工作职责。
第二,建立和完善的保护,防止病毒,黑客的安全防范措施。防火墙技术,网络防病毒,信息存储加密通信,认证,授权,等等。
第三,从一开始就从电脑网络软件设计,软件本身功能上的限制越来越多。
第四,建立了会计信息的数据备份系统关键的会计信息来实现多级备份。为了确保文件的真实性和可靠性,实施新的矢量文件纸质档案双套保管,并逐步向完全新的磁性存储介质载体过渡。
 
 
第五,加强审计跟踪系统。
第六,建立限制访问的网络环境。进入系统后,当你添加一些诸如用户口令,声音监测,指纹识别和其他的检测手段,并限制用户权限设置等手段。
第七,建立机房管理限制。对于关键的计算机系统应该被添加到的电磁屏蔽,以防止电磁辐射和干扰。制定计算机机房管理规定,制定机房火灾,水,盗窃,预防措施和应急措施等。
 
 
4,实现网络财务信息管理(1)数据传输网络。
企业可以公布的财务报告或审计工作直接通过网络平台,节约了成本,方便,快捷的实现。
(2)计算企业会计信息系统网络。
金融软件技术开发的不断深入,在未来几年中,大多数英国会计系统势必逐步过渡到环境,从一个单一的网络环境,在过去。可考虑建立数据共享平台,企业网络上的数据可以选择的会计数据与其他企业共享信息。
 
 
(3)公司的财务账目及联动系统实现在线支付。
企业可以直接到银行账户上的本地网络,上线和直接资金的分配和支出,提高了企业的资金周转率,易于开展电子商务。
 
 
5,加强友好的软件和易用性。
考虑到会计人员的年龄结构,质量水平的多样性,为了使会计核算软件更易于操作,易于学习,你需要的软件开发人员把自己在使用会计软件从业人员认为会计软件界面亲和,容易容易理解。如“自动转账凭证生成模块”是一个很好的例子。所谓的自动转账凭证生成模块是会计软件系统的基础上的收入,工资,转移和聚集证书格式预先设定的摘要栏,贷方科目,金额栏(借或贷)和金额的计算方法,当会计人员每个会计业务过程中发生的经济输入系统,系统会自动生成必要的凭单。自动生成凭证能有效地确保真实可靠的会计报表数据源。
 
 
自上个世纪九十年代到现在,高英会计电算化的普及,但摆在当前的问题是,随着会计电算化的普及相比,无论是人员素质还是适当的监管,操作规范不配套跟随金。 21世纪是一个信息时代,我们应该抓住机遇推进,与时俱进,深刻理解现有的会计电算化问题,并采取有效措施,逐步解决这些问题,更有效率的财务处理系统,以更好地服务于企业的经营管理服务,为英国的经济发展迅速的帮助。

 

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