网络会计英语职称论文，Computerized accounting development trend -- Network Accounting
Abstract: with the rapid development of Internet technology, e-commerce is rising rapidly, transmission of information more quickly, the market competition is becoming increasingly fierce, the traditional accounting has been unable to meet the needs of economic development, in order to adapt to the environmental changes, network accounting emerge as the times require, which makes up the limitation of accounting computerization, become the new development in the field of accounting.
Network accountant, is refers in the Internet environment for various transactions and matters of the recognition, measurement and disclosure of accounting activity. It is based on the network environment on the basis of accounting information system, which can help the enterprises to realize the remote bookkeeping, accounting, auditing, monitoring and remote processing, dynamic matter of accounting and online financial management, support of electronic documents and electronic money, changes in the financial information access and use, is a kind of new financial management mode, is an important part of electronic commerce. Network accounting rising while catering to the computer of the new trend of development, but there are many shortcomings and deficiencies. The author makes a discussion.
One, the characteristic of network accounting
( a ) the network accounting has changed the space and limitation of enterprise financial management. Under the environment of network, any physical distance will become the mouse away, groups use network accessible to all branches to remote data processing, remote reimbursement, remote report, audit remote remote financial monitoring, can also be easily master and monitor inventory, sales and other business operations; at the same time through the network to the subordinate branch institutions to implement data processing and financial resources centralized management, and will be a large number of financial data centralized processing, centralized allocation of funds, saving expenses, develop financial management space. At the same time based on cyber source sharing Internet in breaking the physical distance at the same time also broke the restriction of time, network accounting eliminates the financial, business activities in the operation time, the timely generation of various kinds of financial information, accelerate the financial management efficiency.
( two) the network accounting financial information webpage data. In desktop financial management mode, data is the main information carrier paper page and keyboard data, and under the network financial affairs information paperless into webpage data, available to users for use at any time, settlement and payment of electronic currency. Electronic money to improve settlement efficiency, accelerate the capital turnover, reducing the capital cost of the enterprise, improve the enterprise management efficiency.
( three) the network accounting for financial data real-time tracking. Under the network financial affairs accounting from accounting computerization after static accounting into dynamic matter of accounting network accounting. Finance data processing real-time tracking function, users can access information through the Internet enterprise home, keep abreast of the latest enterprise financial information, make the enterprise to obtain the enterprises and related enterprises about financial index, carries on the analysis comparison, make timely correct prediction and decision.
( four) the network accounting information to obtain more targeted. In the computer network, the user can according to their need to obtain relevant accounting information, and the information for further processing, the information acquisition process with interactivity, such as to establish their own index, according to the report item index, equivalent to according to their own needs to generate a simplified financial report; if press department the establishment of the index, you can get the segment report, if by the time index, can be obtained for each period's financial report.
In two, the network accounting problems
( a ) the accounting information authenticity, reliability. In the network accounting environment, although information paperless can effectively avoid some due to anthropogenic causes of accounting information distortion, but still can not rule out the electronic documents, electronic books may be optionally modified without leaving a trace behavior. Accounting information transmission process, may be a network hacker, rival illegal interception and tampering, at 代写英语职称论文the same time, the virus will also affect information security and authenticity, these are the problems to be solved.
( two) financial information security. The financial data is a major enterprise commercial secret, in the network transmission process, there may be competition illegal interception, cause inestimable loss. Therefore, to ensure the financial data of An Quanyi can not be ignored.
/( three) the legal validity of electronic data. In the law can accept computer records of electronic accounting data ( paperless data ) as valid evidence, is an international problem. In particular the paperless electronic accounting data can be used to audit and tax check valid evidence, accounting is facing problems to be solved.
( four) electronic raw data verification and validation. Accounting personnel how to audit and confirmation of storage in a computer system ( to disk or optical disk storage ) data and business occurs when the original form is consistent. Ensure that the electronic data is preserved in its original form paperless information system the key of effectiveness. Therefore, accounting personnel to audit a company trading electronic raw data, it is not simply like the traditional accounting review paper original documents, but to consider the electronic raw data generated confirmation, data storage management control and the transfer process and the reliability of the method.
( five) the security of network system. The network is a double-edged sword, it enables enterprises to use Internet to find potential trading partners, to complete the online transactions at the same time, but also to expose themselves to the risk. One is the disclosure, unauthorized intrusion into enterprise information system, to steal the business secret, to embezzle company property or sell commercial secret in exchange for money; the two is the malicious attacks. Network hackers sabotage or viral infection, may make the whole system paralysis.
In three, the development of the network accounting measures to be taken
( a ) legislation. We should establish and improve the e-commerce laws and regulations, developed under the environment of network accounting standards, norms, online transactions and the purchase and sale of payment, accounting standards of behavior, the security of electronic data become effective legal evidence. Such a law is to advance our country electronic commerce development and the necessary conditions of accounting network.
( two) network technology security. In the establishment of network accounting information system, the main computer system should be combined with electromagnetic shield, to prevent the electromagnetic radiation and interference; the making of a fire, waterproof, anti-theft, rat proof measures; in the operating system to establish the data protection agency, and the visit customers multi-level authentication, modification of file and data must be logged for future reference when the illegal user attempts to log on, or wrong password over-represented when in use, the system will lock the terminal, freezing the user identification, recorded thereon, and immediately report to the police. Strengthen the operation of a computer system security management and magnetic media archives management, strengthen the core data backup and hardware maintenance, to prevent the computer failure cause data loss, improve network security system capacity.
( three) electronic data generation and verification.
1 electronic commerce transaction business electronic data audit, except for a different business data recording nuclear foreign, but also special attention duty of business and the corresponding record integrity is responsible for. Accounting personnel to certification of electronic signature is a problem not to be ignored. Electronic signature for now most accounting software that ordinary Chinese characters or alphabetical code complete, it is easy to generate forgery and fraud, the accounting staff to identify these data authenticity.
2 transactions of data storage management and electronic data transmission reliability of process. Business transaction (procurement and sales receipts and disbursements ) data confirmed one will no longer be modified, it is enterprise accounting information system is the most basic and most important data. Many electronic data through computer network, transmission of the data is accurate and safe, which relates to computer network technology and the reliability of network system security management. Therefore, accounting personnel must think of ways to solve the problem of accounting electronic data security.
( four) talent. To adapt to the needs of the development of network accounting, the state must cultivate a large number of complex accounting personnel, namely, to increase the existing accounting personnel computer and business knowledge training, this is the era of information guarantee of enterprise and even country in intense market competition remain invincible in the key of.
In short, the network accounting in the field of financial management to trigger a new round of revolution, so that the accounting computerization has produced qualitative leap, from technology to applications on behalf of the twenty-first Century financial management direction, marked a new era of financial management is coming.