Analysisofthecomputerizedaccountingenvironmenttheimportanceofrecordsmanagementaccounting-

1、An alysis of the computerized acco unting en vir onment the importa nee of records man ageme nt acco un ti ngAbstract: As China 's developmentof informationtech no logy,en terprisesandin stituti onstoimpleme ntcomputerizedacco un ti ng,the acco untingrecords ofin formati onman ageme ntis the tre

2、ndof socialdevelopme nt,is also an ecessaryrequireme nt.Jia nlien terprises acco un ti ng records man ageme nt in formatio n system , not only to reduce the finan cial burde n on staff work, and can improveefficie ncy,enhance theeffective ness of supervisi on, man ageme nt acco un ti ng and the use

3、of computer file system has a fast processing, large memory capacity, ease of referen ce, you can always quickly found the in formati on,greatly improved workefficie ncy. In this paper, en terprises and in stituti ons after theimpleme ntati onof computerizedacco un ti ng,computerized acco un ti ng r

4、ecords of the features, functions, positioning, focuses on the management of computerizedaccountingrecords, so as to promote thecause of computerized acco un ti ng efficie nt developme nt.iKeywords:ComputerizedAcco un ti ng,acco un ti ng records, man ageme nt, the importa nee ofFirst, the role of th

5、e accountingfile 1 file directimpact on the acco un ti ng work from the macro-ec ono my, thenationaluse of the enterprises and institutions,age ncies of the acco un ti ng records reflect the step by step summary of the data, can assess the various departme nts of the national economicplan and budget

6、executionsituati on so as to formulate more resp on sive to n atio nal economicdevelopmentplanningand decision-making;from the micro, the various enterprises,institutionsuseaccountingrecords to provide the raw data, scientificpredictionof the future, develop the most optimalman ageme nt soluti on, t

7、o obtai n the lowest cost maximum econo mic ben efits.(2)acco un ti ngrecordsto protectn ati onalinterestsarenot violated reformand opening up toecono mic developme nt has brought vigor and vitality, but because the existi ng laws and regulati ons are not perfect, some un its and in dividuals to use

8、 loopholes in the policy,assu ming a ran dom in crease in expe nditure, extravaga nee and waste , so much the loss of state reve nue, while those in violation of state accountingrecords law and ordersituati on of true finan cial record, to discover and preve nt the emerge neeof corrupti on,the sprea

9、d of illegal actsaga inst the econo mic field, to solve econo mic disputes, to en sure n ati onal econo mic in terests.Second, computerized recordsman ageme ntcontent of accountingcomputerized accounting recordsman ageme nt is a very importa nt basis of acco un ti ng work, the unit must work to stre

10、ngthen the leadership of the accounting records management,establish and improveacco unting records of the fili ng,archiv ing,storage,tran sfer man ageme nt system read and destructi on by the pers onresp on sibleforman ageme nt,computerizedacco unting records man ageme nt to do the an ti-mag netic,

11、 fire, moisture and dust the work, it is important to be prepared to double acco un ti ngfiles, storedin twodiffere nt locati ons, using magn etic media maintenance of acco unting files, to con duct regular in specti ons, regular copy, prevent damage to magnetic media, leaving theaccounting file is

12、missing, general accountingsoftware,acco un ti ngsoftware, fixed-po intdevelopme nt,developmentof general-purposefixed-pointcombinedwith a full set of acco un ti ng software, docume ntati on, and accountingsoftware program, regarded as accounting,recordkeep ing,custody deadli ne to stop using thesof

13、tware or have sig ni fica nt cha nges after five years.Third,thecomputerizedacco untingrecordsman ageme ntun dera number ofproblems 1 carrieracco untingfilesAlthoughtheimpleme ntati onofcomputerizedacco unting,butbecausetheimpleme ntati onisnot long,acco untantsandtheacco unting unit leaders computi

14、 ng the compositi on of thecontents of the file do notun dersta nd,lack ofman ageme nt experie nee in the acco un ti ng files, but many un its will print out paper records archive , but not stored in the backup computer accountinginformationstored onmagn etic media fili ng, thus affect ing the in te

15、grity of the acco unting file.(2) the nature of the accounting problemscaused by the carrier itself, computerizedaccountingrecords to be in a certain system was visible, so many companies because there is no accounting software to layout and software system very well preserved, result ingin a comput

16、erizedsoftware After the upgrade,differentvers ionsof theacco un ti ngdata can not be called,&lt ;&l t;acco untingrecordsman ageme ntapproach&gt ;& gt;Article XII: The unit of accountingcomputer print out paper should be kept accounting records, and makes provision for shelf life, Bu

17、t because some of the un its subject to con diti ons, not equipped with laser prin ters or inkjet prin ter, still using the old dot matrix prin ter, result ing in the acco unting fileprin tout paper atless tha n the required rete ntio n period, did not follow theprovisi ons of theNatio nalArchives w

18、arehouseman ageme ntsystemsta ndards,the establishme ntofspecialized computerizedacco un ti ngsystem fileprotecti on, do not select the disk media for good quality data backup accounting file, failure to implementtheseparation of spare disk drive storage and storage, thus lead ing to damage to or lo

19、ss of electro nic data.3 Accountingrecords managementsystem isflawed because of computerizedacco un ti ngrecordseasier unknowin gly being modified, so there is no timely ame ndme ntof the acco un ti ngrecordsman ageme ntsystem, there is no correspondingacco untingrecordkeep ingpers onnelresp on sibi

20、litiesComputercaseacco untingrecordsand the destructionof then aturalphe nomenon of corrupti on is in evitable.4 lack the necessary computer maintenance, n etworksecurity professi on alsknow, computerized fileman ageme ntin volvesthe follow ingsoftware, systemsecurity, maintenance and a series of pr

21、ofessi onal issues, but gen erallyonly on the previousun its acco untingpers onnel certa in software con structi on of facilities.Providea clea nen vir onmentwithstabletemperatureandhumiditysuitablefor thespecialacco untingfilestoragewarehouse;equippedwithhigh-resoluti on print capability with laser

22、 or in kjet prin terto output them to paper as a tool for acco un ti ng files: usefeatures corresp ond to the actualbus in essof thecomputing unit of training, then went to the operating system, to a certa in level, the acco unting staff on ly lear ned of the operation,and managementand maintenance

23、isvery stra nge for them, which led to results with losses no small matter.Fourth, how to improve the computerized acco un ti ngrecords man ageme ntun der1 completeacco unting softwareIt is best to have the accessibilityof computerized recordsman ageme ntsoftware;enhancedsystem security features, if

24、 any network,payatte nti onto regular maintenance patches to avoidcomputer security or n etwork security, lead ing to leakage or acco unting pers on maliciously modified file. (2) improve the computerized records man ageme nt system of acco un ti ng(1) the establishme nt ofcomputerizedacco un ti ngr

25、ecordsarchiv ingsystem.Computerized acco un ti ng system developme nt and use of the full set of documentationand software programs,should be treated as acco unting,recordkeep ing;accountingdata written in the form of output is notprintedbefore, should be properly and retain a copy ofthe custody,acc

26、o untingvouchers, gen eralledger,cashjour nal andbank depositshould be printedout,and inaccorda neewith the ielevanttax, auditandotherregulatoryrequireme nts,time to print outthebooks,reports.(2) the establishme nt of computerized acco un ti ng file storage system, accord ing to Nati onal Archives s

27、tandards, the establishment of computerized acco untin g, record keep ing system: the choice of qualitymedia for disk accountingfile data backup, disk backupand storage drive separate storage, good anti-pressure, dust, light, an ti-corrosi on work, by category and a certa in seque nee of data disks,

28、 CD-ROM bibliographic and other electronic accountingfiles are numbered,indicatingthetime and contents of the file, making file man ageme nt file cards.(3) establish a strict system of loa n procedures.Access to acco un ti ng records, subject to approval of the Financedepartme nt,in accorda nee with

29、 the releva ntprovisi ons of fileman ageme nt,loa nprocess ingprocedures, access to other un its in this sector acco un ti ng files, to have your workunit, and approved by thecompete nt leadership, the finan cial departme nt heads for approval.(4) the establishment of computerized backup system file

30、s on a regular basis. Computerized Acco un ti ng Accountingdata files should be regularly backed up tomagn etic media, and the establishme nt of reference register, provide backup time, qua ntity, storage methods and other backup details, and because magnetic media specificity of these acco un ti ng

31、man agers must con ductregular inspectionsof Computer files, copy, in order topreve nt damage to the acco un ti ng in formati on.3 to improve the quality of the accounting departme ntpers onn el,improve the staffi ngstructureAcco un ti ng system is operated by people, a system is safe, not only depe nds on the system itself, but also should pay attentionto the quality of operational use of personnel,training, and without an effective bus in ess ethics do nothave the good of their employees, the security of the system a