Based On Optimization Of Auxiliary Accounting Information System

An important part of enterprise management information system is the accountinginformation system, in the different period of the Accounting information system in China onthe basis of accounting standards and the theory, Deeply printed on the different managementmethod and system in different phases of enterprise. The development of accountinginformation system in China into four stages: The first stage is the information system ofaccounting theory research and development stage, Mark the start of practice of accountinginformation system in China is the pilot work of accounting information system in1979theMinistry of Finance in the initial Changchun faw, Mainly low-end processing systemsupplemented by, computer accounting manual processing; The second stage is theaccounting information system research and development stage, Accounting Society of Chinain the late80’s held a nationwide first and computerized accounting related professionalseminar, At the same time, the Ministry of finance to the promulgation of accountinginformation efficient implementation of many policies, The computer instead of manual, Themain accounting system function module weaker associations; The third stage is the maturestage of accounting information systems,90time metaphase I introduced developmentplanning of accounting information system, there are some defects in the function of theinitial stage of the system, the progress achieved in the operation; the fourth stage is thedevelopment of accounting information system to the management stage, the accountinginformation system development in the late90’s to the enterprises for production andmarketing chain management, but also provide business management needs of data andinformation. Accounting information system in the "accounting" function is developingrapidly in recent years, it not only can replace the detailed accounting, but also has a varietyof accounting types and application advantages. Financial personnel will be for design andapplication of auxiliary accounting functions, accounting for in the process of enterprisemanagement and operation, fully excavate its function and the management and corporatepractice fusion; enterprises can according to the depth of excavation, its operatingcharacteristics of cross application of accounting for cash flow statement and processing,using accounting function to customers analysis management, automatic cost transfer and anumber of innovative applications. But there are still defects in the operation process ofauxiliary accounting, should by providing an important statistical analysis method, programanalysis method and prediction analysis method and other functions, from accounting tomanagement qualitative leap. This paper mainly from the development of accounting information system to start, in-depth study of accounting management powerful, at a highlevel in the application of accounting information system at the same time, deep functiondevelopment of accounting, is the arduous task of financial personnel and R&D personnel isimportant, then the auxiliary accounting for cross application, automatic transfer of costs,prepare cash flow statement to good use in relation to the development of enterprises, theaccounting information system accounting function should be more financial personnel toprovide a variety of information statistics, analysis and prediction methods, to lay thefoundation for future work.