Computerized Accounting Transition To The Accounting Information Technology Research

Modern society has fully entered a new phase of information technology, which is generatedon the basis of the rapid development of computer technology, digital technology and networktechnology, advanced technology. With the in-depth application of information technology in thefield of accounting, academia has long put forward the idea of the transition to the accountinginformation technology by the computerized accounting, this transition is not a simple transitionon the concept, but the understanding and practice session, produce a qualitative leap furthertransition.Computerized accounting is the basis of accounting information, computerized accounting,information technology and accounting combination has taken the first step. It was firstintroduced into the computer accounting, the accounting staff from complex manual accounting,afterwards and reimbursement of liberation, not only shorten the the financial processing time,improve the efficiency of the accounting work, and greatly improve the accounting the quality ofinformation, and to achieve a "paperless" accounting work. At the same time, in the financialsector with a computer and network equipment that is compatible with computerized accounting.These devices are objectively provides the hardware necessary conditions for the realization ofaccounting information. Accounting for the development so that the majority of accountingpersonnel to establish the concept of computerized accounting training complex accountingpersonnel who are proficient in groups of accounting theory and familiar with computerknowledge. And accounting for the development contributed greatly to the growth of the softwareindustry, the initial formation of a computerized accounting software development team in thecommunity, and to cultivate a number of well-known software development companies. Providethe necessary software foundation for the development of accounting information. Therefore,while building a computerized accounting objective on the development of accountinginformation has laid a good foundation for hardware and software.Accounting information of the direction of the development of the computerized accounting,computerized accounting is only the initial stage of the combination of information technologyand accounting, in many respects, there are still insufficient, still need further development. Forexample, computerized accounting system is an independent system of internal finance department, yet to achieve full integration with other sectors of production, purchasing, inventory,and sales another independent relationship, lack of information sharing mechanisms, which areclearly can not meet the requirements of the modern enterprise overall informatizationconstruction; another computerized accounting, accounting information systems the artificialaccounting information system simulation, and not a good use of the characteristics of thecomputer; relative to modern information technology, accounting electric The operator used thetechnology has been very backward. Accounting information technology to overcome variouscomputerized accounting. Accounting information technology requires a comprehensiveaccounting of information technology, such as accounting, accounting management andaccounting organization, not only the accounting information subsystem effectively integratedinto the overall corporate information systems, and the use of modern information technology,especially network technology, the traditional accounting model integration, the formation of theunity of the modern accounting and modern information technology. Therefore, accounting,information technology has been specified for computerized accounting in the direction ofdevelopment.Accounting information technology is an inevitable trend of the future development ofaccounting work. The one hand, accounting, information technology can strengthen enterprisefinancial management functions to guide the transformation of the finance function, thus helpingto reduce costs and increase profits. In the process of transforming the finance function, due to theprocess of development and integration of the network, the trading records of the time-consumingin the past would be greatly reduced, as a result of this process of change, and financial resourceswill be re-configuration, costs will be reduced. On the other hand, if the development needs ofSMEs ignore existing enterprise accounting system can only remain in the original level, andeventually lead to further development, have been eliminated by the market. With thedevelopment of the management of technology, information processing capabilities, the unitybetween the various information functions, information functions and decision-making functionsbetween the boundaries blurred, made possible by the accounting staff to participate in themanagement and decision-making. Accounting information technology pose a new challenge tothe accounting staff, as well as provide opportunities to the accounting staff. Accountinginformation technology in China a long time, its nature and content remains to be further studied, but it is undeniable, with the advent of the information society, the accounting information of anunstoppable trend of accounting information current accounting either in theory or in practice,will have a huge impact.