Abstract: With China's continuous development of computerized accounting work, resulting in a large number of electronic accounting files, which would work as a file management added new content, so we must strengthen the construction of a computerized accounting system files, to adapt to the new era Accounting for the new requirements and better serve economic construction.
Keywords:: Computerized Accounting, an accounting files, computerized accounting records of the features:
Computerized accounting records, is stored in a computer accounting data and computer print out the written form of the accounting data files compared with the traditional accounting, computerized accounting records have the following characteristics:
(A wide range of content whose content includes not only the traditional concept of accounting documents, accounting books, accounting statements and other accounting records, including computerized accounting process of the formation of paper documents, electronic files and system software. Electronic files and paper quality of the file exist, increasing the difficulty of management. (Two, to save time is shorter, the higher the storage environment.
Electronic file of the carrier material and the magnetic disc, compared with the carrier paper files, electronic documents the life of the carrier material is shorter, usually 5-10 years, and The paper is able to reach a century or even thousands of years. the impact of the conditions include the following:
1, the impact of temperature and humidity experimental evidence: Save paper files, the standard temperature of 14 ℃ -24 ℃, relative humidity of 45% -60%, while the preservation of electronic documents ideal temperature is 16 ℃ -20 ℃, relative humidity 40% + - 5% temperature and humidity of their electronic documents can be seen more stringent requirements. 2, the impact of light and air.
Light will radiate heat, ultraviolet radiation can long-term magnetic subsided, resulting in information difficult to read, the air of harmful gases (such as sulfur dioxide, hydrogen sulfide, nitrogen dioxide, chlorine in a certain environment will produce ozone, resulting in reduced durability of electronic files to save the carrier while the carrier of these two effects on the paper is relatively smaller. 3, the impact of dust.
Dust will save the file electronic documents and paper carrier to bring mechanical damage, dust, mold and other harmful organisms brought damage and destruction of these two vectors. Just on paper, even if the dust has its produce substantial damage, such as wear and tear the paper to form a 'file bricks', resulting in stains and mildew, you can also repair means to restore it to a large extent the information recorded, and once the dust hazards of electronic carrier, the carrier The recorded information may be partially lost, save the lost value of electronic documents. 4, the magnetic field and mechanical vibration.
This has no effect on the paper file, while the electronic file off the carrier will cause magnetic, magnetic fade or disappear, is to record a loss of signal, record the information destruction, shorten the carrier lifetime of electronic records.
(C, computerized accounting records to facilitate management, analysis and rapid access to desired results, such as computer operations and network through communication, not only to meet the daily conditions of the query, statistical analysis, production of financial statements, the need to carry out data exchange, to file information resource sharing, paperless and convenient access to the purpose of saving office costs and avoid the paper file as wear and tear caused by frequent reading, but also help professional management, to facilitate the uniform resource file integration, which greatly improved the work efficiency and quality of work.
(D, computerized accounting records than traditional accounting files easily modified, without leaving traces of its original, authenticity easy to destroy. Electronic files in a computer system once been altered, if not for the backup, the original file is overwritten content is difficult to be identified,; other viruses, hackers and other network environments rampant, but also the security of electronic file information file serious harm, while the original paper documents, authenticity can be fonts, writing, images, seal , paper, etc. to confirm.
(Five, for software and hardware demanding the traditional accounting files with an intuitive visibility, and stored in the accounting file on magnetic media must be in a specific computer hardware and software environments can use the accounting records and financial software version of the increasingly high, the need to constantly update, but more compatible with hardware to match.
Second, the current problems in computerized accounting records:
Combined with computerized records management under the new features, computerized accounting records management there are some problems:
(1 not long to implement computerized accounting, lack of management experience in the accounting files, but many units will print out paper records archive, but not stored in the backup computer accounting information stored on magnetic media filing, thus affecting the accounting integrity of files.
(2 computerized accounting software and hardware equipment required can not be fully in place, making the accounting records of the carrier is difficult to achieve the relevant quality requirements. Currently, many units because there is no accounting software, layout and software system very well preserved, resulting in power computer software upgrade, different versions of the accounting data can not be called. Links to free download http://eng.hi138.com
(3 accounting records management system is imperfect: the absence of sound, the system of rules for electronic documents, computerized accounting file archiving in a disordered state when the archive is still followed the old practice when manual management, archiving paper documents only , the original record books by hand, reports, into a computer print out of books, reports.
(4 lack the necessary computer maintenance, network security personnel: under the computerized records management related to software, system security, maintenance and a series of professional issues, but generally only on the previous units have a certain accounting personnel training, then went to the operating system, so the accounting staff only learned of the operation, and management and maintenance is very strange for them, which led to results with losses no small matter.
Third, how do the computerized accounting for increasingly severe form of computerized accounting records management, we need to establish and improve a variety of related laws and regulations at the same time, from the following points:
1, increase investment in hardware and software equipment and facilities of the Select function in line with actual business needs of the unit's computerized accounting software, enhanced system security features, regular maintenance, to avoid security problems led to the accounting records were compromised or malicious changes. improve the hardware facilities, providing a clean environment with stable temperature and humidity suitable for the special accounting file storage warehouse.
2, computerized accounting, record keeping to improve the quality of personnel due to the accounting file information with a wide range of expertise, breadth and rigor of the features, so the records management requirements of records management personnel must not only have expertise in accounting, but also must have a Computer technology, network engineering and information systems knowledge, with high computer skills. 3, improve the computerized accounting records management system.
In accordance with <<electronic document archiving and management practices>> and <<accounting records management approach>> to establish a sound system of computerized accounting file storage, operating system, secrecy and file personal responsibility, and specific units based on the actual situation of computerized accounting to develop appropriate records management system. 4, increase the degree of attention.
Implementation of computerized accounting units, the leaders should fully understand the computerized accounting records of the importance of scientific management data, and urged the establishment and improvement of the system, while the implementation of accounting rules to increase efforts to strengthen the person in charge of the legal system, so that there are laws must be strictly enforced, violators are prosecuted, so that the accounting of illegal activities have no place. Links to free download http://eng.hi138.com