Research On Accounting System From The Perspective Of Accounting Informatization

The 21st century is the era of information economy, the outstanding performance in the accounting field is manual accounting will be replaced by accounting informatization, therefore the research of accounting system should also advance with times, that is to say research should fully manifest the profound changes in accounting work the information technology revolution have brought for, and study new questions, explore new situations. Regrettably, until now there is no systematic accounting system study works from the perspective of informatization. Therefore, accounting system research from the perspective of informatization is a useful attempt study, and has the important theory value and practical significance. Uphold this idea, this article carries on the preliminary discussion to this question, in order to provide reference suggestion for improving China's accounting system in the new situation.The thorough development and popularization utilization of accounting informatization have brought the unprecedented challenge for the accounting system which guides the enterprise accounting, which are mainly manifested in : the structure of the system regulating is incomplete, and part of the content is the same as specific accounting standards; subjects classification does not take into account the setting of accounting, data processing and information statements prepared; the excessive use of multi-multi-entries makes the correlation between accounts vague, unfavorable to the accounting data analysis and utilization; one-dimensional, generic, regular accounting statements failed to meet the diverse information users and personalized needs; many traditional wrong account correction methods in the information technology environment is no longer applicable.After straightening out the relationship between accounting system and informatization, we carried out a systematic informatization transformation to the present accounting system: improving the structure of the system, the text realized electronization and the data becoming informatization, the accounting system basically achieving modernization; through improving subjects classifications, introducing the one-way subject and cash equivalent subject, upgrading the level of undistributed profits subject, consolidating the debt and credit rights subjects, achieved the informatization of subjects which builts the solid foundation for the positive interaction between the subjects and statements; designing a virtual data...