Study On China’s SMEs’ Accounting Information Construction Based On Cloud Computing

Small and medium enterprises are an important part of China’s market economy. The number of small and medium enterprises are more than that of big enterprises, small and medium enterprises also have more economic vitality and they can absorb more employment, so small and medium enterprises have large proportion of China’s economy. With the deepening of China’s reform, small and medium enterprises are going to play an increasingly important role in China’s national economy. As a modern management tool, the information system is essential for corporations to carry out modern management, improve operational efficiency and enhance the competitiveness of companies. The accounting system is the core of information system, so if we want to improve the level of enterprise’s information construction,we have to improve the level of accounting information system. In consideration of the importance of the small and medium enterprises in China’s economy, the overall level of the accounting information system of the whole enterprises in China won’t be improved to a higher level, without improving of the overall level of the accounting information system of the whole small and medium enterprises. Therefore, improving the small and medium enterprises’ accounting information system level will be helpful to the improvement of the management information system level of China’s whole enterprise, and it is also significant for the development of China’s economy. That is the reason why we have to improve the overall level of the accounting information system of China’s whole small and medium enterprises, and that is also the purpose of this paper.In the traditional construction of the accounting information system, the enterprises have to pay a high cost, both in the pre-purchasing of the hardware and software and in the post maintenance and upgrading of the accounting information system and database. All of these costs are burdensome for the small and medium enterprises. Therefore, even if the small and medium enterprises face to the situation that they have to improve the level of accounting information system, the small and medium enterprises would adopt an evasive attitude or ignore this problem. That is the reason why the small and medium enterprises’accounting information maintain a long-term low level. That is also the reason why the level of whole enterprises’ accounting information system is hard to improve. In recent years, the cloud computing is developing rapidly, and it has brought a light of hope for the small and medium enterprises’accounting information. The so-called cloud computing is a kind of information technology that can structure the real software and hardware into a virtual resource pool, then divide this resource pool into units which can be quantified, and rent the units to the demanded enterprises by means of the Internet. The cloud computing can provide multi-level and multi-model service, ignoring the restrictions of time and location. Based on the cloud computing technology, a lot of service providers have been developing various enterprise cloud applications. Those enterprise cloud applications are paid by day,month or year, so they are much cheaper than the traditional accounting information system. Therefore the small and medium enterprises can use a modern accounting information system which bears comparison with the large enterprises’accounting information system by paying only a very low cost. And the small and medium enterprises do not have to purchase and install the complicated software and hardware facilities any more, which used to cost the small and medium enterprises a lot of money, time and risk. So he breakthrough of the cloud computing technology is making the threshold of accounting information system construction for the small and medium enterprises lower and lower than before. The cloud computing technology makes great contribution to accelerating the process of the small and medium enterprises’ accounting information system construction. Indirectly, the cloud computing technology makes great contribution to the development of market competitiveness and management of the small and medium enterprises. Therefore, the cloud computing technology is significant for the small and medium enterprises, and the cloud computing technology is also significant for the development of China’ economy. That is the reason why the cloud computing technology, especially the enterprise cloud applications, is studied in this paper and closely linked to the accounting information system construction of the small and medium enterprises.First of all, this paper introduces the current situation of the small and medium enterprises’accounting information system construction, and do some analysis about the environment of China’s accounting information development. According to the different factors of the accounting information environment, the development path of accounting information is divided into two periods. With the advent of cloud computing, this paper discusses the value of cloud computing for small and medium enterprises’accounting information and come to a conclusion that the cloud computing will be the next period for accounting information construction. And then this paper combines the cloud computing situation with the latest foreign and domestic literature. Based on the theoretical analysis, this paper analyzes three application models of cloud computing and compares three cloud computing application models respectively to the traditional model, then analyzes the pros and cons of the cloud computing model. At the end of the theoretical analysis, this paper sets up a framework of the cloud computing for the small and medium enterprises to choose a suitable cloud application. Then, by introducing the case of corporation V, this paper demonstrates the changes of the small and medium enterprises’business processes before and after the accounting information construction based on cloud computing technology. So this paper further points out the advantages of the cloud computing. On the other hand, this paper finds out the problems which happened in the accounting information system construction process. At last, to solve those problems, this paper throws out some rational suggestions from three aspects of the government, cloud computing service providers and small and medium enterprises.