Accounting data is a collection of numbers, letters and special symbols that have been processed at the end of the accounting process in the form of "documents, certificates, accounts, tables" and other forms of expression. Generally speaking, the data refers to the observation of objective things or basic facts, using the appropriate form of recording the various symbols that can be identified. It includes not only quantitative attribute values in the form of quantities (numerical data), but also qualitative attribute values in words (non-numerical data). In accounting data processing, accounting data mainly includes the original data generated along with production and operation activities or plans (budget) implementation process and caused by changes in the increase or decrease of funds, but also includes not cause changes in the increase or decrease of funds, but need to be recorded and reflected in the accounting of the objective facts. Accounting data come from a wide range of sources and are numerous, characterized by systematicity, periodicity, continuity and multiple utilization. The processing and handling flow of accounting data and information (recognition, measurement, input, storage, processing, transmission, feedback, output, and release), can be divided into three categories of accounting data: original accounting data, intermediate accounting data and accounting information, and released accounting information.

Collection and Entry

For the recognition, measurement, standardized collection and storage of raw accounting data, in fact, has been explored for many years, various enterprises and institutions to analyze the business, from which to find regularity of various types of economic operations. And through the definition of the formula and other ways to be stored in the formula library files, and for a few infrequent, irregular economic operations, the temporary use of manual methods to

fill. Therefore, many domestic software have their own mode of vouchers and automatic transfer vouchers, foreign software can also automatically generate a variety of vouchers. For example, SAPR/3, can automatically generate and verify a variety of vouchers, the monthly must have, can be formed according to a certain pattern of accounting vouchers are automatically generated. In the national standard "information technology accounting software data interface specifications" (GB/T19581-2004), the data elements of the voucher (data items) has been standardized. Therefore, it can be combined with e-commerce and ERP systems to import raw accounting data into the temporary database in the form of real-time data collection over the network when economic operations occur, operated by the personnel in charge of each operation, according to the prompts and guidance of the accounting software on the computer screen. Accounting data in the temporary database, confirmed by the accounting staff, the computer program automatically classified and format conversion, deposited into the XML-based (eXtensible Markup Lane-guage) data warehouse, accounting staff through the network for real-time control and management, to complete the standardization of the storage of raw accounting data, with real-time update of the data warehouse provides The data warehouse is updated in real time to provide "original" accounting data.

Accounting departments and various types of information users (management, audit, investment, government departments) can be based on their respective rights, easy access to the corresponding level of the data warehouse, the use of their own pre-prepared special software, automatic access to the collection of the required accounting data.

The data format of economic operations in the temporary database, in the initialization of the software, the need to pre-define a unified standard, and set up the "default value" and "must fill in the data" and other input control parameters. The structure of the data warehouse, metadata and multidimensional data model need to be set according to different industries.

Standardized collection and storage of raw accounting data will enable real-time, accurate, and redundancy-reducing, coordination of e-commerce (e.g., e-documentation described in XML) with the accounting information system, and improvement of the efficiency of related departments.