Research On Intelligentize Of Fixed Assets Accounting Based On The Key Factors

Fixed assets are very important in the enterprise's survival and development. But there are many problems about the management of fixed assets in today's firm, which basically because of the separation between the values of fixed assets management and the physical management. But the current range research about fixed assets are most remained on school and public institutions, and the most engineering research on fixed assets are an armchair strategist, which lead little come into play. To solve this problem, the author proposes the thought of intelligentize of permanent assets accounting.But how to achieve the aim of fixed assets intelligence? One body has one view. The development of information technology provides facilitating conditions for accounting, making it develop from the manual to the stage of informationize, and lead it to the stage of intelligent. After the research of accounting norm, modern information technology, artificial intelligence systems, the author realized that how to generate bookkeeping voucher automatically from the original database is the key hinder of fixed assets intelligentize, that is truly realize the accounting profession judgments intelligentize. So based on the introduction of the key factors in engineering design, the author innovatively proposes using key element to achieve the accounting intelligent design. To achieve the aim of automatically generate bookkeeping voucher, the author grab the line between initial data and the accounting information tightly, gather and analysis all the accounting which related to fixed assets, and classify the fixed assets to business type, business channel, business process and business operation four stage. Then analysis each economic business of the stage from the bottom to the top, finally obtain the key factor which to form a key judging table. Then design the fixed assets intelligentize system based on this table. On this basis, we can also design an early warning system of fixed assets which can help the enterprise's decision making about fixed assets. Now the research study is in its effectiveness, and could realize most business about fixed assets. But limit to the time, energy, and knowledge, there still exist some problem in our study, and it still need to constantly improve.