On the Research and Analysis of Enterprise Accounting Information Construction

(整期优先)网络出版时间:2023-03-17
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On the Research and Analysis of Enterprise Accounting Information Construction

Li,shaohui

Canvard College, Beijing Technology and Business University

Abstract: With the extensive and in-depth application of computer Internet and enterprise information technology management, the enterprise accounting information software system has been gradually improved, providing powerful information support for effectively promoting the development of accounting in the modernization of domestic enterprise management. The application of enterprise accounting information plays an irreplaceable fundamental role in promoting the development of enterprise management, which can greatly improve the work execution efficiency of China's enterprise accounting department, It can also track and analyze the information of domestic and foreign enterprise decision-makers in a timely manner, provide pre-side and value-added management services, and further ensure the comprehensive, stable, healthy and high-speed development of domestic enterprise management. This paper starts with defining the concept of enterprise accounting information construction and business function requirements, and comprehensively evaluates and analyzes the current research situation of enterprise accounting information system construction. Finally, the possible development trend is explored.

Keywords: accounting computerization;information construction;development trend;Modern enterprises

1 Introduction

Information technology is crucial to the survival, growth and healthy development of Chinese enterprises in the current economic era. The rapid and continuous development of information technology has provided many new development opportunities for these enterprises, but at the same time it has also caused changes and impacts on their living environment. In order to cope with the increasingly complex and changeable external business development environment in a timely manner, business operators often need to not only keep abreast of the actual situation of their own operations, but also to timely and accurately grasp the changes in the external economic market environment. Only by accumulating sufficient financial management and strategic management information knowledge and economic market information can they help ensure that enterprises can obtain better economic development advantages in the change of the competitive environment. By making use of the informatization construction of enterprise accounting management system, the accuracy and practicality of accounting information can be greatly improved. At the same time, it can also provide comprehensive real-time accounting information for the whole enterprise's daily business decision-making management consulting and process control and decision-making services, and can provide relevant information for external information users. In recent years, Internet financial applications will continue to speed up the popularization and promotion. Under the background of big data development and global economic integration, enterprises must continue to increase their attention and practical investment in enterprise management, especially in accounting and information management of small and medium-sized enterprises, if they want to achieve long-term, sustained and rapid steady development. The construction of China's enterprise information system is still late, and there are still many practical problems in the implementation, research and standardization of the information control system. Under the objective influence of such factors as the fierce test of the market economy and the increasing pressure of economic competition and development of domestic and foreign enterprises, how to really play a decision-making role in the accounting management information environment, It is a major practical problem that many domestic small and medium-sized enterprises need to solve urgently. At the same time, enterprises also need to keep up with the pace of the development of the times, constantly improve and optimize the current enterprise accounting management mode, and then realize the persification of the functions of the enterprise accounting basic information platform system and the maximization of management efficiency[1].

2 Concept and function of accounting informatization

2.1 The reason why the concept of accounting informatization is put forward is how the construction of accounting and financial informatization will organically integrate financial accounting and economic information technology. Under the background of the current new era and new situation, accounting informatization is an inevitable choice for Chinese enterprises to quickly adapt to the development trend of information globalization, and is also a major information reference basis for the management of enterprises to timely conduct effective information acquisition evaluation and effective decision support. The most prominent role of accounting system informatization is to effectively ensure the core competitiveness of enterprises. In addition, the construction of accounting information must also have business synchronization, which is conducive to the external release, transmission, sharing, management and utilization of accounting information of the enterprise, and should be able to fully realize the rapid real-time management and dynamic application of business information data, thus promoting the accurate and timely grasp of the latest information and hot spots by the majority of enterprise managers.[2].

2.2 Accounting informatization is the core of enterprise informatization, which provides enough real-time information for business management and control decision-making. Accounting informatization has the following characteristics:

1)Interaction of accounting information

In the development process of international accounting and information construction, the government system will have an impact on the operation of some enterprises, and the development and change of some enterprise systems will also have an impact on the process of government work, which requires enterprises and governments to coordinate with each other and improve the construction of relevant systems. In addition, including state-owned enterprise groups and some external investment units, corporate creditors and other investors, creditors, etc., also need to strengthen mutual tolerance and understanding, strengthen mutual supervision, coordinate and cooperate with each other for development and mutual understanding and support, and effectively promote the formation of a new stable strategic partnership framework through the coordination and complementarity of various factors.

2) Accounting information is real-time

The use of enterprise information network can make accounting information subject to social supervision, investors and accounting information demanders have the right to see all accounting reports of enterprises, and enterprise informatization can also provide an analysis and prediction platform for everyone, so that both internal and external information users can rationally predict the future development of enterprises, so as to better invest.

3)Accounting informatization is integrated and shared

After the successful implementation of the comprehensive accounting information project, the enterprise management often actively uses the accounting software to integrate a series of other enterprise financial work information. In this process, the most important advantage of the management software is that the management software can completely avoid the tedious and repeated entry of various manual data forms in the past, thereby improving the information accuracy and operational consistency of various financial data work, The electronic forms of accounting data can facilitate the rapid circulation, management and sharing of data.[3]

3Analysis of some current situations in the construction of informatization capacity in the accounting field of Chinese enterprises

3.1 Insufficient attention to accounting informatization

The construction of enterprise financial management information system is an important and inevitable trend of the times. However, the traditional double-entry accounting method and financial management mode of some domestic enterprises are still using their traditional accounting and statistical methods. People often have a very vague understanding of the application function of accounting software informatization. In addition, the coordination between the configuration of computer hardware and the development and update of accounting software is not completely synchronous. At the same time, the information system still lacks the ability of standardized management training and management maintenance. The professional quality and technical strength of accountants can no longer effectively meet the needs of the construction and development of accounting information platform. The above phenomenon fully shows that the development of the accounting information system has not been systematically managed in terms of standards, technology, talent and other security aspects due to the lack of attention in the construction planning of the accounting information system of the enterprise accounting department, resulting in the reduction of the enterprise management efficiency and the inability to give full play to the advantages of accounting information.

3.2 It is difficult to share financial data

Enterprises should pay attention to the harmonious development of information flow, capital flow and modern logistics (three streams) in their daily management and business activities. Therefore, the financial department should take the initiative to establish maintenance software operation and information sharing with the relevant business departments of the government, and then gradually promote the integration of financial information and various business information, so as to gradually accelerate the construction process of realizing the informatization and integrated management of China's enterprise financial management. However, at present, the construction of accounting information management system in some enterprises in China still only focuses on financial software and its application. At the same time, there are still problems such as the disconnection between accounting software information and business production information, which makes the financial data unable to be effectively connected, and ultimately will greatly reduce the quality of transmission and feedback information, which is reflected in the lack of enterprise management level. The disconnection of business chain will also directly affect the development process of enterprise accounting informatization.

3.3Safety and risk awareness needs to be strengthened

The construction of accounting information must be supported by network technology. With the deepening of the current trend of financial information transmission on the Internet, it is particularly important to ensure the security and reliability of financial information. However, at present, the internal management and control regulations and systems of enterprise accounting informatization construction are unreasonable, which leads to frequent occurrences of accounting personnel not operating in accordance with the specifications, which will cause great hidden dangers to enterprise information security. At the same time, the financial process also lacks a relatively reasonable and standardized process, which also leads to the increase of enterprise financial risk.

4 Briefly analyze the trend of enterprise accounting information construction

4.1 The direction of accounting informatization will be vertical

One of the main trends of the future development of accounting information system is to turn to business management. It is necessary not only to increase the ability of comprehensive processing of daily business operations, but also to pay attention to improving the service efficiency of business prediction and information early warning. Therefore, we should pay attention to strengthening the pre-analysis control management and information audit control of enterprise accounting information work, optimize the cost of enterprise information production management and financial investment, and ensure production efficiency. At the same time, we should also promote the overall construction of the "three streams" integrated innovation technology mechanism.

4.2 persity of functional modules

Promoting the construction of accounting enterprise information management system in small and medium-sized enterprises is inseparable from the continuous upgrading and innovation of the application of information network technology. Therefore, enterprise leaders should firmly grasp the key functional orientation of China's accounting informatization application in the digital era. And it can effectively link up information with government departments and other information functional departments in real time to ensure that more real-time, accurate and efficient information data can be obtained. At the same time, the accounting management information system should also fully play the role of real-time connectivity and data exchange and sharing. The comprehensive collection, summary, calculation and analysis of various enterprise management and commodity market information resources, and the realization of persified collection and processing of information are conducive to the full integration of business systems and enterprise internal information resources.

4.2 persity of functional modules

In the future, enterprise accounting information service will bring more effective professional technology and support to China's enterprise management. Therefore, the information decision analysis function will still occupy an increasing proportion of the work of enterprises. In order to truly improve the quality of informatization decision-making results, it is necessary to integrate and optimize the construction resources of China's accounting management informatization platform and other information management resources used by domestic enterprises in an in-depth, effective and comprehensive way, so as to initially form an integrated service mechanism for internal resource management and operation, so as to facilitate the more timely, comprehensive and in-depth play of the function of domestic accounting information service feedback mechanism. In order to better promote the unified, efficient and orderly operation of enterprise information resources, it is imperative to deeply connect the accounting information service system. At the same time, on the premise of enterprise data and information sharing, enterprise production and business processes and product information are integrated to maximize the coordination of enterprise information elements.

5 Conclusion

In short, the times are advancing, and the Internet technology is also developing rapidly. The development trend of enterprise accounting information system has become increasingly clear, at the same time, it has also brought more and more challenges. This requires enterprises to grasp the development trend of accounting informatization in time, and then continuously innovate and optimize the current accounting management mechanism, so as to ensure that it plays a more critical role in enterprise prediction and decision-making.

References

[1]Luo Yinfang. On China's accounting information development strategy [J]. Contemporary Economy, 2020 (5): 102-104

[2]Nie Yonggang, Wu Debo. Problems and Countermeasures of Enterprise Accounting Informatization [J]. Towns and Towns in China Enterprise Accounting, 2018 (7): 153-154

[3]He Risheng. A preliminary study of China's accounting informatization [J]. Proceedings of Sun Yat-sen University, 2020(4):244—247.