Author: Super Mario (pseudonym)
Copyright: original works, declined to reprint! Otherwise held liable.
Produce computerized accounting
Introduction to basic accounting
Accounting is the main currency unit of measurement, using a special method of economic resources and economic Tian enterprises dynamic continuous, systematic and comprehensive accounting and supervision, and analysis of economic activity on the basis of the prediction, assessment and a management evaluation activities. Accounting activities are reflected in a role of data and information, constitute a process of orderly data processing and information generated with each other. In the long historical development, accounting data processing has been assisted by the "thinking as the representative of hand tools, this manual approach, although with good adaptability. But high labor intensity accounting personnel, business processes slow, low work efficiency.
With the progress of the development of social economy and technology, and gradually improve the theoretical system of accounting, the accounting methods are increasingly abundant. Since the beginning of the 20th century, with the development of changes in market demand and production operations, all sectors of society to economic accounting information provided, not only in quantity demand has significantly increased, but also in terms of time and quality are the higher requirement. Accounting role in economic management more and more attention, the workload of the accounting data processing is also growing, resulting in a form of manual processing of accounting reform needs objectively. The development of modern science and technology, as a modern computer data processing equipment can partially replace the human brain works developed rapidly. In 1946, the world's first computer came to realize the 20th century, a landmark change. Since then, the computer quickly been widely used in the aerospace, industrial, biological, medical, educational, by squeezing other areas. The computer has the characteristics automatically, a large number of high speed computing and data processing, making it inevitable choice for the need for economic management of large-scale data processing. In 1954, the US General Electric Company for the first time using a computer to calculate employee salary move, creating a new era with computer accounting data processing, causing a change in accounting data processing technology, computerized accounting also came into being. After the mid-1960s, the performance of computer hardware and software has been further improved operability growing, create the conditions for the popularity of computers in the field of accounting. In particular, the advent of microcomputers, database and rapid development of computer network technology, so that people fully understand the superiority of computerized data processing. While new technologies and new methods continue to appear, the ever-changing professional accounting software, computerized accounting theory of continuous improvement and maturity, computerized accounting system is taking shape. In China, the computer used for work started late accounting data processing. In 1979, the first automobile factory design and implementation of large-scale information systems has become a milestone in the development of computerized accounting in China. In August 1981, under the Ministry of Finance, the former Ministry of Machinery Industry first to support China Accounting Association, the People's University of China First Automobile Works and jointly held the "finance, accounting, computer applications cost Seminar" for the first time officially raised the issue of "computer application in accounting work," the introduction of the concept of "accounting" in.
First, the development of computerized accounting
Foreign development of computerized accounting; computer was born in 1946 in the United States in the 1950s has been used in some industrial countries accounting field. October 1954, the US General Electric Company for the first time to calculate wages on the computer, causing a change in the accounting treatment technology. The initial processing content is limited to the wage calculation, data processing capacity of some materials such as send and receive inventory accounting, computing simple and the number of repetitions and more economical operations. It replaces some manual labor in analog form accounting manual accounting to improve the labor intensity of these high working efficiency.
The mid-1950s to the 1960s, as people take advantage of computer integrated accounting data processing system to provide economic analysis, accounting information required for decision making, manual bookkeeping system was replaced by computerized information system. Accounting features of this period is the computer business almost completed all the manual bookkeeping system, broke some conventional structure in manual mode, more emphasis on integrated data processing, and strengthen internal management. During this period, the developed system has some feedback, to provide information for the primary and middle management, but has not yet shared between various functions.
In the 1970s, the rapid development of computer technology, the emergence and application of computer network database management system, the formation of the application of computer management information systems. Business management and comprehensive application of computer, the various functions of the system database can be shared across the enterprise production and operating results stored on the computer. Computerized information systems become a part of the management information system, enterprise, the company's highest decision-making also use of information provided by the computer system, improve work efficiency and management level.
In the 1980s, the booming microelectronics technology, the emergence of a large number of micro-computer, into all areas of society, including the home. The information revolution has become the main symbol of the new technological revolution and the core content, humanity has entered the information society, the micro computer not only be welcomed by large, medium-sized enterprises, has also been favored by small businesses, it encourages all departments to minicomputer, microcomputer communication lines interconnected to form a computer network, improve the ability of computing and data processing, substituted large computer. International Federation of Accountants held in October 1987 in Tokyo, Japan with "Computer Application in Accounting" as the central theme of the "13th World Accountants' Conference has become an important symbol of computer accounting information system widely popular.
In the 1990s, with the rapid development of computer technology, computer accounting information system in the world is also showing a widespread trend. US steps in this area has a high human development stage, always at the highest international level. US accounting application software is also very popular. According to statistics, the United States there are 300-400 kinds of commercial accounting software in circulation in the market. Accounting software industry has become an important branch of the US computer software industry
Second, the development of China's Accounting
Our computerized accounting work started in 1979. Its main sign is supported by the Ministry of Finance in 1979 and participated in the pilot computerized accounting of Changchun First Automobile Works. In August 1981, with the support of the Ministry of Finance and the Ministry of Machine Accounting Association of China, in Changchun held a "financial, accounting, computer applications cost Symposium", the conference has become a theoretical study of computerized accounting milestones proposed in the application of computer accounting collectively referred to as "accounting" at this meeting. Since then, with the 1980s computer applications in all areas of the country, and the popularization of computer applications in the field of accounting but also to develop rapidly. To sum up, it can be divided into the following phases:
(1) slow growth phase (before 1983), this phase began in the 1970s, a small number of individual enterprises computerized accounting services, accounting scope of the field of computer technology is very narrow, very involved in the business single, most common payroll is computerized. At this stage, due to the lack of computerized accounting, computer hardware is more expensive, software localization is not ideal, computerized accounting has not been a high priority. Therefore, the development of computerized accounting resulting in relatively slow.
(2) the spontaneous development stage (1983 1987), from the second half of 1983, the country set off on a hot computer applications, microcomputer has been widely applied in various fields of national economy. However, due to lack of experience in computer applications, theoretical preparation and inadequate training of personnel, management can not keep up, resulting in the emergence of many low-level repetitive phenomenon of blind development of the computerized accounting process, wasted a lot of manpower, material and financial resources . Mainly this stage: one without serious investigation and study on the hastily implemented accounting software development projects accounted for the majority, and many units to buy a computer, before deciding on any project, there is no holistic step by step how to achieve electrical Accounting Operators of; as well as advanced units for comment, rank and other reasons, to buy a computer for show. Second, lack of necessary communication between units to carry out computerized accounting, behind closed doors, low-level, redundant development is serious. Third, accounting software development, mostly dedicated fixed-point development, research generally accepted accounting software development is not enough, the standardization of accounting software, low degree of standardization, commercialization is greatly limited. Fourth, computerized accounting management needs objective behind the development of the situation, there are only a few local finance departments to carry out a computerized accounting organization and management, with a full-time staff of computerized accounting management, we developed a corresponding management system, most regions also have embarked management. Fifth, not only understands but also understands the accounting personnel among the computer is training, since 1984, major, colleges, research institutes have started training specialized personnel in computerized accounting. Sixth, the theoretical study of computerized accounting began to pay attention to many institutions of higher learning, research institutes, clinics and companies organized a special research team of computerized accounting theory. November 1987 Accounting Society of China set up a computerized accounting research group, to carry out theoretical studies organized ready.
(3) the popularization and improvement phase (since 1987), have appeared at this stage to develop business accounting software based professional company, but business has developed rapidly, and gradually formed the accounting software industry. Due to limit the impact of computer technology and the development level of China's economic development, the evolution of computerized accounting polymorphic. We can say that the evolution of computerized accounting in our country are: data processing from a single, comprehensive application development to a computer, the process of establishing accounting information system; parallel processing from the computer and manual operation, developed to get rid of the books by hand, run independently by computer complete billing, and reimbursement afterwards tasks such as process; from the computer used in internal accounting information processing, developed to process and submit the summary financial statements computer to provide reliable accounting information for national macroeconomic; from the initial adoption of the original software development, software engineering development to the use of modern methods of accounting software development process; from single family development accounting software, developed to set up specialized agencies, focused expertise, common development and commercialization of accounting software products. This stage of development has the following major signs: First, the General Accounting software development, standardization, development and commercialization of specialized direction; the second is administrative departments at all levels and business authorities to strengthen the management of computerized accounting many regions and departments to develop appropriate development planning, management systems and accounting software development standards; the third is anxious thoughts gradually being overcome, experience failure and success give people inspiration.
Third, the development trend of computerized accounting
Accounting software development to the management of the accounts. In 1996, at the Second National Conference on Accounting put forward the slogan of financial accounting software from accounting to the management of development for the development of computerized accounting pointed out the direction. Accounting information system is the central enterprise management information system, all management activities of enterprises and accounting information systems have a direct or indirect relationship. In business management, accounting information is the most popular and the largest information systems, its "tentacles" extend to each of the other subsystems. Therefore, the accounting information system is the processing center enterprise information management, plays a decisive role in the management information system. Management Accounting Software relies on information mainly from the accounting system. Because of this, the development of managerial accounting software is the first of existing accounting software, such as sales accounting, payroll, the cost of renovation, sales management personnel and payroll management, financial management, and strengthen links and data sharing between systems . At present, China's accounting system is mainly used in the preparation of various accounting accounts table, or that are mainly used in financial accounting. More powerful computerized accounting system includes the functional aspects of analysis, forecasting, decision making, planning, control and accountability evaluation, accounting extends to the management. Accounting information systems to improve the management level, it is necessary, and other systems of enterprise management information system of organic combination, and this combination should be closely rather than loose, full sharing of data between systems and interchangeable. Accounting information system not only includes accounting information exist independently, but should start accounting related information systems, including marketing, production management and other information, the establishment of the "big financial information systems", will gradually develop existing accounting information systems into a comprehensive management information system, in order to meet the needs of modern business management.