Research On Accounting Informatization For M&S Industrial Enterprises

Informatization is one of the development strategies of economy construction in our country. Through many years of efforts, the results and effect of informatization have penetrated into every aspect of our work and life. But small and middle sized enterprises haven't enjoyed informatization results to large extent, especially, in terms of accounting informatization construction, small and middle sized enterprises have poor results.This article adopts special research mode of integration of theory with practice, making accounting informatization of small and middle sized industrial enterprises as research subject, combining with accounting informatization practice of A company, it makes systematic research on modes and steps of small and middle sized industrial enterprises.The article in guide part analyzes research background and objects, gives a literature review of application level and research results of accounting informatization in our country, expounds research methods and thoughts of the paper.In the second chapter, it firstly expounds the related concepts of accounting informatization based on foresaid content. Through research, the author shows most of our enterprises develop and realize accounting informatization or overall informatization on the basis of realizing accounting computerization, Aiming to relationship of accounting informatization, enterprise informatization and enterprise management information system, this article thinks accounting informatization is one part of enterprise informatization, while enterprise management information system is one of results of enterprise informatization. But the author through investigation shows the accounting informatization level of small and middle sized industrial enterprises is generally low, the situation of accounting informatization is not optimistic. So, it has very important actual significance and economic value for small and middle sized industrial enterprises to implement accounting informatization.In the third chapter, it firstly introduces accounting informatization modes in small and middle sized industrial enterprises: financial island mode, financial and business integration mode and ASP (Application Service Provider) mode. Then combining accounting informatization practice of A company, it expounds the concrete steps of accounting informatization from three phases, namely accounting computerization, financial and business integration and ERP. The support and attention of decision makers is the important premise for small and middle sized industrial enterprises to realize accounting informatization. During implementation phase, it is necessary to make adequate prior planning and adopt the method of"advancing gradually, from easy to difficult". When adopting financial and business integration mode, during implementation process, it shall do skill training for operational staff, and formulate detailed work standards and operation criterions. Enterprises where conditions permit can implement ERP project, which need business process reengineering. Seen from practice of A company, accounting informatization has prominent results in enhancing financial accounting efficiency and accuracy, upgrading customers'respond speed, reducing invalid inventory and management cost. The three phases of accounting informatization of A company are accounting informatization modes adopted by enterprises during different development periods, and have certain reference significance for small and middle industrial enterprises with different scale to implement accounting informatization.In the fourth chapter, it discusses the problems of small and middle sized industrial enterprises needing attention, implementation process of accounting informatization and risk control during the process of operation.Finally, the paper reviews the content, and thinks it is not suitable for small and middle sized enterprises to invest too much capital to make complete informatization construction, and investing certain capital to implement financial and business integration is more feasible scheme.This article, adopting integration of theory with practice, not only introduces the related theory of accounting informatization, but also starting from resolving actual problems, makes harmonious combination of theory expression and practice description to realize the integration of theory and practice. Therefore, this article has stronger practical reference significance. Seen from research results, this article thinks accounting informatization of small and middle sized industrial enterprises has many modes, so it is necessary and possible for small and middle sized industrial enterprises to realize accounting informatization, but it need combination with practical demand of enterprises, and do what it can.For limitations of time and proficiency, and accounting informatization is comprehensive subject integrating accounting science and information technology, so, deep research and theory of this article need improvement, and the paper shall do further research on future development trend of accounting informatization in small and middle sized enterprises.