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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.
会计电算化是用电子计算机代替传统的记账、算账，以及利用电子信息技术完成对会计信息的分析、预测、控制的过程。会计电算化使会计业务的处理流程化、规范化，免去了许多手工重复劳动，不仅提高了工作效率，节省了人工成本，而且易于核算出财务分析所需的一些复杂数据指标，并且能够保证数据的精度和广度。会计电算化加快了会计由单一的核算职能向融合分析、预测、决策、控制的管理职能转变的进程。自九十年代至今，英国会计电算化迅速普及，但在此过程中，也不可避免的产生了一些问题。
First, the development of computerized accounting problems.
一、会计电算化发展中存在的问题。
1, the management function has not yet been fully realized.
1、管理职能尚未得到充分发挥。
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.
会计电算化发展初期侧重核算职能，随着发展的深入，逐步过渡到“管理型”和“决策型”职能阶段，当今与企业整体管理决策支持系统相统一的ERP阶段是会计电算化发展的一个主流趋势。但现阶段，英国的企业中采用“管理型”和“决策型”财务软件的较少，采用ERP的企业就更少。英国现在企业电算化的发展阶段距离会计电算化的最终功能实现还有一段不小的距离，完善的会计电算化不仅肩负着记账、算账、登帐等基本工作，而且还应能够提高企业财务管理的效率，帮助经营者借助更加准确的财务指标做出正确决策，提高经济效益。英国仅仅是初步实现了会计电算化，总体来说尚处于会计电算化发展的初级阶段。账务处理系统以输入记账凭证开始，经过计算机处理，完成记账、算账、报账等工作，但只局限在财务会计范畴，与企业管理信息系统结合不密切，较少发挥“管理会计”的职能。
2, policies, laws and regulations to be perfect. http://www.ukassignment.org/cwgllw/
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.
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