(Henan Nonferrous Metals Bureau of Geology and Mineral Resources)
I. Overview of computerized accounting file management
Computerized accounting files refer to accounting data stored in computers and written accounting data printed by computers. Accounting data refers to accounting vouchers, accounting books, accounting statements and other data, as well as various documents and other accounting materials compiled during the development and operation of accounting software systems.
Second, the contents of computerized accounting file management
Computerized accounting file management is a very important basic accounting work. The unit must strengthen the leadership of accounting file management, establish and improve the management system of filing, filing, storage, access and destruction of accounting files, and be managed by special personnel. The Ministry of Finance1June 30, 996 promulgated the "Accounting Computerization Work Specification" which stipulates:
(1) Computerized accounting file management is an important basic accounting work, and it is necessary to manage accounting files in strict accordance with the requirements of the relevant provisions of the Ministry of Finance, and the person in charge is responsible.
(2) The management of computerized accounting files should be protected against magnetism, fire, moisture and dust, and important accounting files should be prepared in duplicate and stored in two different places.
(3) Use magnetic media to save accounting files, check them regularly and copy them regularly to prevent the accounting files from being lost due to the damage of magnetic media.
(4) General accounting software, fixed-point development accounting software, complete sets of documents and materials of accounting software combining general and fixed-point development, and accounting software programs shall be regarded as accounting file custody, and the custody period shall be 5 years after the software stops using or has major changes.
Third, the current computerized accounting file management problems
(1) Problems caused by the nature of computerized accounting files. Computerized accounting files need to be visible in a certain system, so at present, many units can't call the accounting data under different versions after the upgrade of computerized software because they don't keep the layout and software system of accounting software well. Article 12 of the Measures for the Administration of Accounting Files stipulates that units that use computers for accounting should keep and print out paper accounting files, and the retention period is stipulated. However, due to conditions, some units are not equipped with laser printers or inkjet printers, and they are still using old needle printers, which makes the printed paper accounting files fail to meet the required retention period. Failing to establish a special computerized accounting file protection system in accordance with the warehouse management system standards stipulated by the National Archives Bureau; High-quality disk media is not selected for accounting file data backup, and spare disk and storage disk are not stored separately, resulting in damage or loss of electronic data.
Computerized accounting is a paperless work, and all the data generated are stored on the hard disk of the computer. In actual work, the following improper situations often occur: First, some operators have not developed the habit of backing up every day, and once the machine breaks down, some accounting data will be lost. Second, many operators can't check the backed-up data disks regularly, and once problems occur, they can't be remedied. Third, habitually use floppy disk backup. Because floppy disk has some defects, such as small capacity and easy failure, it is easy to get into trouble in data recovery.
(2) The accounting file management system is not perfect. Accuracy, truthfulness and safety are the life of accounting files and the most basic requirements for accounting work. Because accounting files mainly record and describe the value of financial revenue and expenditure, reflect the qualitative changes of economic activities and require extremely accurate information. However, under the condition of computerized accounting, because accounting data are recorded on magnetic media such as disks or optical disks, it is technically possible to illegally modify electronic data without leaving traces. If it is modified, it is difficult to distinguish the "original appearance" of economic business, and it is difficult to guarantee the authenticity of accounting information; Furthermore, under the condition of computerization, accounting data are highly concentrated on magnetic media such as disks and optical disks. Unauthorized personnel may browse all data files through computers and networks for selfish and improper purposes, copy, forge and destroy some important accounting data, and the integrity and security of accounting information are therefore challenged. It can be seen that magnetic materials are easy to be lost, polluted, tampered, copied and destroyed, so the safety work of moisture-proof, anti-theft, dust-proof, fire-proof, anti-tampering, anti-expiration, anti-virus infection and anti-confidentiality has become an important content of computerized accounting file management.
(3) Lack of necessary personnel for computer maintenance and network security. As we all know, the file management under computerization involves a series of professional problems such as software, system security and maintenance, but at present, the general units only train the former accountants and then operate the system. To a certain extent, the accountants only learn to operate, but the management and maintenance are very strange to them, and the resulting results and losses are also serious. General accountants are rich in business experience, but they are short of computer professional knowledge, so it is difficult to handle accounting business with computers. In the process of using computers to handle business, they often know little about the software and hardware of the computers except the financial software. Once the computers break down or the interfaces they usually see are different, they are helpless. Even though the manufacturers have done systematic training when installing accounting software, some accountants who have never been exposed to computers are still slow to get started, and they often make mistakes when using computers. Once they make mistakes, they may make their long-term work results go down the drain, and the system data will be lost.
Four, computerized accounting file management problems.
(1) The deviation of understanding accounting computerization itself. The cause of computerization in China started late, and people's thinking concept has not fully realized the significance and importance of computerization. Computerization in most units is used to replace manual accounting, only to reduce the burden of accountants and improve accounting efficiency, without realizing the importance of establishing a complete accounting information system for enterprises, so that the information provided by existing accountants can not serve the decision-making and management of enterprises in time and effectively. At the same time, there is not enough support in software update and hardware investment, not to mention the establishment of enterprise internal LAN and the registration of its own website, which simply fails to take advantage of information technology to improve the operational efficiency of enterprises.
(2) It has not attracted the attention of relevant departments. No matter the archives management department or the archives forming department, they don't pay enough attention to the archiving work, and the archives department lacks necessary measures and corresponding business guidance, which causes the archives forming department to leave whatever it pays and how much it pays to itself, which seriously hinders the archiving of electronic documents and data.
(3) Lack of clear rules and regulations. Because there is no perfect system for electronic documents, the filing of computerized accounting files is in a disorderly state. When filing, we still follow the old practice of manual management, only filing paper documents, and changing the books and reports recorded by hand into books and reports printed by computer. Therefore, only the accounting work is emphasized, but the management of accounting files is neglected. The standardized management of accounting files is not included in the post responsibility system of accounting personnel, and there is no special person to manage accounting files.
(4) The computerized accounting software is upgraded quickly. Due to the frequent replacement and upgrading of computerized accounting software in recent years, the original related accounting software and documents are also prone to incompatibility. If not handled properly, this part of accounting materials will not only be effectively kept and play its due role, but also fail to meet the requirements of the internal control system.
Five, how to improve the computerized accounting file management.
1. Improve the accounting file management systems under computerization.
The management of computerized accounting files is an important basic accounting work. After computer replaced manual bookkeeping, new contents were added to accounting files. Therefore, in the computerized file management system, there are corresponding management systems for filing, storage, borrowing and backup of computerized accounting files. After the implementation of computerization, the management of computerized accounting files should be strengthened. The basic method is:
(1) Establish the filing system of computerized accounting files. First of all, the filing scope should be determined. The contents of computerized accounting files mainly include all kinds of accounting vouchers, accounting books, accounting statements, financial plans, unit budgets, important economic contracts, development and design instructions, as well as source program files, user operating instructions and user manuals, computerized accounting subjects and subject code tables, accounting report formats, report retrieval formulas, automatic transfer formulas and other calculation formulas, inspection formulas, etc., and accounting data, program files and other accounting materials stored on magnetic media. The complete set of documents and software programs developed and used by the computerized accounting system should be regarded as accounting files; Before the accounting data is printed in written form for output, it should be properly kept and copied, and the accounting vouchers, general ledger, cash book and deposit journal should be printed and output, and relevant account books and statements should be printed and output in time according to the requirements of relevant tax, audit and other administrative departments.
(2) Establish a custody system for computerized accounting files. Consistent with manual methods, accounting files such as certificates, accounts and tables generated by computerized methods should be filed and kept in accordance with regulations. Accounting related functional departments should cooperate closely to confirm the legal contents of accounting files, and do a good job of pressure-proof, dust-proof, light-proof and corrosion-proof according to the standards of the National Archives Bureau; According to the classification and a certain order of data disks, CDs, etc., establish a computerized accounting file storage system. Under normal circumstances, enterprises should clean up accounting files once every two years. If paper files are found to be damaged, they should be repaired, while magnetic media files should be copied once a year to prevent the loss of accounting data caused by the damage of disks and other media. After the annual final accounts, the accounting information will be recorded on a one-time CD. In this way, not only the effective storage period of the CD is long (more than 15 years), but also it can fully meet the needs of keeping general accounting books. After once burning, the CD can no longer be erased repeatedly, which can effectively prevent the data from being illegally modified or destroyed by viruses.
(3) Establish a strict borrowing procedure system. It is necessary to establish a strict system of computerized accounting file borrowing procedures and access rights. Electronic accounting file information is strictly forbidden to be copied to other units or individuals without the consent of the person in charge of the unit, and accounting data disks are not allowed to be taken out of the financial (file) room. When financial personnel need to consult accounting files because of their work, they must return them to their original places in time according to the prescribed order. If they want to consult the incoming files, they must go through the relevant borrowing procedures. If all units in the company need to consult accounting files on business, they must be approved by the leaders of their own units and approved by the financial manager before they can be received by the file management personnel. When personnel from other units need to consult accounting files on business, they should hold a letter of introduction from the unit. After the approval of the financial manager, they can be consulted by the file management personnel, and the file management personnel can register the work unit, date of consultation, name of accounting files and reasons for consultation in detail. When the accounting materials stored on magnetic media are borrowed and returned, they should also be carefully checked to prevent virus infection.
2. Improve the quality of accounting personnel and improve the staffing structure.
Because computerized accounting not only realizes the function of traditional accounting, but also has other functions of using computer to calculate and analyze at high speed, it is necessary to increase professional talents accordingly and strengthen the management of electronic files to lay a good foundation for providing more effective accounting information; At the same time, the requirements of computerized software maintenance and system security are higher, which also requires the accounting department to increase a certain number of senior computer talents to maintain daily operation and develop more reasonable and efficient software.
The accounting system is operated by people. Whether a system is safe or not depends not only on the system itself, but also on the quality of the operators. Employees without effective business training and good professional ethics are a threat to the security of the system. In order to improve the computer professional quality of accountants, we must vigorously strengthen the training of talents. Enterprises should base themselves on international standards, cultivate or employ a group of senior technical talents, and promote the transformation of enterprise computerization from "accounting" to "management" and "intelligence". All grass-roots units should actively support and organize accountants to learn and improve the knowledge of computerized accounting, cultivate compound talents, and create conditions for the establishment of an efficient accounting information system as soon as possible.
At the same time, it is necessary to strengthen and formulate a practical training plan for computerized accounting personnel, pay attention to practical results and not make a one-size-fits-all approach. Accounting personnel, system maintenance personnel and system management personnel should be trained according to different contents and requirements. For system maintenance personnel, we should try our best to employ computer professionals in society. After all, computer system maintenance is a highly professional job, and good results can be achieved by simple accounting training for these computer professionals.
3. Attach importance to theoretical research and improve the degree of ideological attention.
The basic theoretical problems of computerized accounting file management have been thoroughly studied, and the development of accounting software has a clear direction and goal, which can better meet the requirements of practical work, better serve accounting work and realize the benefit principle of computerized accounting.
In enterprises and units that realize computerized accounting, relevant leaders should highly understand the importance of scientific management of computerized accounting files and materials, and urge the establishment of relevant systems.
At the same time, we should strengthen the implementation of accounting laws and regulations, strengthen the consciousness of the first person in charge of the unit, enhance the concept of law and discipline, and ensure that laws are strictly enforced and those who violate the law are prosecuted, so that accounting violations have no place.
VI. Conclusion
As a part of accounting files, computerized accounting files are closely related to traditional accounting files. If traditional accounting files are the basis of computerized accounting files, then computerized accounting files are the unique personality of computerization, which represents the development direction of standardization and modernization of accounting in the future. Therefore, in order to give full play to the powerful functions of computerized accounting, it is necessary to do a good job in the basic accounting work of computerized accounting file management.
references
Zhang Qian .2001.The influence of computerized environment on accounting files and management requirements.
Li Xinhui. 2002. Problems needing attention in computerized accounting files.
Guo Liping. 2002. Establishment of computerized accounting file system.