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Standardization Of Enterprise Accounting Information

2014/2/15 12:15:00 28

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In the era of P computing, information technology is a tool and an extension of the brain function of accountants.

Accountants' thinking, methods, processes and means have become the framework of accounting software.

Therefore, computerization is the simulation of manual accounting, and its process is basically the same for every enterprise.

The relevant computerized accounting documents issued in the past are based on this concept, which reflects more about the standardization of computerized accounting process, and requires more uniformity and mandatory requirements.

informatization is different from computerization.

In the information age, information technology is not only a tool, but also the environment of enterprise management and management. It is one of the factors that should be considered in the organization accounting work of enterprises.

The environmental factors of each enterprise are different. The interaction and adaptation of information technology and other environmental factors together determine the different accounting methods, processes, organizational structure, and the relationship between accounting and other management activities.

Therefore, some policy ideas and methods in the past have not adapted to or even hindered the further development of accounting informatization.

< "enterprise accounting information work standard" (hereinafter referred to as the work norm) complied with the requirements of the information age, got rid of the "analog manual" computerization thinking, and broke through the past regulations and the current practice in many aspects.

At the same time, the work standard puts Accounting Informationization in the overall management environment of enterprises, attaches importance to the organic link between accounting and other business activities, emphasizes the innovation of workflow and mode brought by accounting informationization, and the interaction between informatization and system environment.

For enterprises how to make full and reasonable use of information technology and improve the level of accounting management, work standards are guided and inspired mainly by enterprises.

from standardization to guidance, it reflects the evolution of the status of informatization, and embodies the requirements of "pforming government functions" and "reducing government's management of micro affairs".

two, and interpretation of articles

< > the third chapter of the work norm "Enterprise Accounting Informationization" puts forward requirements for all aspects of enterprise's accounting information work.

The following is explained by item:

twenty-first enterprises should pay full attention to the work of accounting informatization, strengthen organizational leadership and personnel training, and continuously promote the application of accounting informatization in this enterprise.

except for the third provision of this article, an enterprise shall designate a specialized agency or a post to be responsible for accounting informatization.

no accounting institutions and accountants are set up, and the accounting bookkeeping agencies entrusted by them shall carry out the work of accounting information.

enterprises need to ensure the organization, organization and personnel to carry out the accounting informatization work.

The article puts forward a principled request for this.

accounting is the hub of information management in all aspects of enterprises. The larger the scale is, the more complex the departments, businesses and processes involved in accounting informationization will be.

Therefore, the construction and implementation of accounting information projects for large enterprises should be led by the persons in charge of the enterprises with sufficient authority.

for enterprises who are responsible for accounting information work, enterprises can have multiple choices: small and micro enterprises can designate accounting departments or accountants to be responsible for, or pfer accounting information work to agency bookkeeping agencies; large and medium-sized enterprises can set up specialized agencies or posts within the accounting department or information technology department, or set up independent departments specialized in two departments.

accounting informationization is the deep integration of financial accounting, financial management, internal control and information technology, and requires compound talents.

For large and medium-sized enterprises, the construction of accounting information must also have compound talents who are familiar with the situation of the enterprise.

Only when we are familiar with the situation of enterprises can we formulate a practical information plan and a supporting system that can be implemented in our enterprise.

Otherwise, accounting informationization may become "two pieces of leather" with the operation of enterprises, resulting in construction failure and waste of investment.

twenty-second enterprises should carry out accounting information work according to their development goals and actual needs, and rationally determine the contents of construction so as to avoid waste of investment.

although informatization is the direction, informatization, as an environmental factor of enterprise operation, needs to cooperate with other environmental factors such as stage, scale, internal culture, organizational structure, staff quality, law, supervision and so on, so as to push forward according to local conditions, and can not "catch up with fashion" and pursue "one step in place".

Therefore, under the premise of overall planning, the contents of accounting information construction can be improved step by step, and according to the needs of business development, modules can be built up.

twenty-third enterprises should pay attention to the combination of information system and business environment through carrying out the accounting information work. Through informatization, we can promote the optimization and innovation of management mode, organizational structure and business process, and establish and improve the system of information environment.

P has mentioned many times that information technology and other environmental factors should be adapted to each other, which will affect the operation and management of enterprises.

At the same time, accounting is also the work of enterprises.

Practice has proved that the success or failure of accounting informationization is not "building" but "using".

The perfect information system in design, if it does not adapt to the actual situation of the enterprise, without corresponding system support and coordination, does not deal with the internal and external interests relations well, without the support of the user departments, it may become a display, or even bring negative effects.

therefore, enterprises should not only consider the construction of the system itself, but also study the management mode, the organizational structure and the business process.

The construction and implementation of information system is often a process of pformation of accounting work.

The key to change is the unification of relevant departments and posts, and the final result should be reflected and solidified in the form of system.

Only under the premise of unified understanding and system guarantee can the system run well and give full play to the expected benefits.

twenty-fourth large enterprises and enterprise groups should carry out the accounting information work. They should pay attention to the overall planning, unify technical standards, coding rules and system parameters, realize the organic integration of the systems, and eliminate the isolated islands of information.

the advantage of informatization lies in the sharing and centralization of information. The development of enterprise management to a certain level requires higher level information sharing and wider concentration.

Therefore, the function of enterprise accounting information construction can be built one by one, and the scope can be from local to overall. However, the planning must be integrated and the technical standard must be unified.

This is especially true for large enterprises, especially those with large geographical distribution, branches and large accounting levels.

This requires that departments and units should not be able to make their own decisions. They must be prepared for future integration and must speak in a "language".

In this way, the dialogue between the various systems in the future can be realized and the advantages of information can be fully realized.

Otherwise, various systems will become "isolated islands" and there is no connection between them.

Or become a "chimney", information only upward, no lateral connection.

informatization construction, whether in enterprises or in government, whether in the accounting field or in other business areas, whether at home or abroad, there are a lot of experience and lessons to illustrate: the overall planning and unified standards are very important.

Without planning and standards, it may save trouble at the beginning, but in the future, when it is necessary to integrate, it will multiply energy to deal with incompatibility between systems.

In order to integrate, the repeated construction of the original system had to be abandoned.

In this case, the dependence and inertia of the organization and personnel on the original system will form a resistance to the implementation of the new system.

, therefore, large enterprises should carry out the accounting information construction, whether from the very beginning to adopt the unified construction mode or the "first split and then unified" mode, all have top-level design and must be carried out under the unified leadership.

There must be uniform technical standards, coding rules and system parameters.

Among them, the technical standard mainly refers to the data format used for exchanging, and the coding rule refers to the unified definition of various business concepts by enterprises, also known as data dictionaries (such as accounting table), and system parameters refer to data pmitted from top to bottom to accomplish specific business processing or control functions.

For example, for a manager to approve the cost limits, depreciation methods and depreciation years of certain fixed assets, the enterprise headquarters can pfer them to all levels of the system after making the standard, which requires a unified definition of the relevant system parameters.

< > the accounting software provided by the twenty-fifth enterprises shall comply with the requirements of the second chapter of this regulation.

providing qualified accounting software is the responsibility of software suppliers.

Enterprises also have the responsibility to use qualified software.

They can not be replaced each other.

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< --EndFragment-- > > there are two cases of the responsibility of the enterprise: if the enterprise develops its own accounting software, the software developed should meet the requirements of the work standard; if the enterprise purchases accounting software, it should choose products that meet the requirements of the work standard.

Otherwise, the enterprise may face the forty-fourth regulations of the work standard.

enterprises can refer to "two rules of accounting software" which are interpreted by the working standard, and understand the requirements for accounting software in detail.

twenty-sixth enterprises with accounting software should, according to their own technical strength and business needs, take into consideration the requirements of software function, security, stability, response speed and scalability, and rationally choose purchase, customization development, purchase and development combination.

customized development includes enterprise self development, entrusted external unit development, and joint development of enterprises and external units.

this article mainly refers to the factors that should be taken into account when making decisions on the allocation of accounting software.

Cost is an important factor in enterprise decision making, but besides, software function, security and stability are also important factors.

Enterprises should measure their own technological strength and external development units to effectively meet the above requirements.

twenty-seventh enterprises shall be equipped with accounting software by entrusting the development and purchase of external units, etc. in the relevant contracts, service matters such as operational training, software upgrading, fault solving, etc. shall be stipulated, and the responsibility of software suppliers for enterprise information security shall be stipulated.

this indicates that enterprises can not ignore the demand for related services in software configuration.

Accounting software is different from general commodity software. To ensure the normal use of software and the continuous development of accounting work, the related services are indispensable.

Commitment to information security responsibility is also an important part of supplier services.

Some software vendors may focus on products rather than services, and small and micro enterprises may ignore relevant services when buying products due to lack of experience.

twenty-eighth enterprises should promote the integration of accounting information system and business information system, directly drive accounting bookkeeping through business processing, reduce manual operation, improve the consistency of business data and accounting data, and achieve the sharing of information resources within enterprises.

One of the trends of P is the integration of different business systems.

In the past, business data may need to be exported first, and then imported or imported into the accounting system after manual processing, such as format conversion, classification and summarization.

Now, when the business system is interconnected with the accounting system, the business system can directly push the data to the accounting system when the business happens.

The accounting system generates accounting vouchers and automatically accounts according to the established rules according to these data.

This process is business driven bookkeeping.

Its advantages are: first, to improve efficiency; two, to improve the timeliness of accounting; three, to avoid artificial errors; four, to prevent fraud; and five, to improve data consistency between systems.

for example, for a gas station, the fuel dispenser can generate information on the type of oil, fuel volume, unit price and total amount of fuel after each fuel is completed.

After collecting these information, the production management system can be passed to the accounting system, triggering the accounting system to generate entries to confirm revenue and cost, and to complete bookkeeping.

The whole process was completed almost at the same time.

of course, an important prerequisite for the integration of business systems and accounting systems is the unification of technical standards and data dictionaries, that is, what is emphasized in the twenty-fourth article.

For example, if the amount of refueling is defined as "litre number" in the production system.

The accounting system is defined as "refueling", and the data in the two system can not be matched, and automatic data exchange can not be realized.

twenty-ninth enterprises should carry out the interconnection of the enterprise information system with the external units information systems such as banks, suppliers and customers according to the actual situation, so as to realize centralized automatic processing of external paction information.

the driving force of informatization is the demand for interconnection, so is the same between enterprises and external entities.

Therefore, the development of informatization must move from the enterprise level to the social level, and the interconnection of information systems among enterprises is the inevitable direction of development.

inter enterprise interconnection is actually an extension of the integration of accounting system and business system to the outside of an enterprise. Its purpose is to realize automatic bookkeeping, but only to extend the link of driving accounting further.

Therefore, the advantages of accounting system and business system integration have the same advantages.

At the same time, interconnection between enterprises is, after all, a higher level of information work. It also has more advantages:

is the foundation for paperless paction and accounting.

In the paction, the role of paper documents is to convey information, including information indicating proof, confirmation and approval.

After the interconnection of enterprises, the information pmitted on paper can be replaced by electronic information, and certification, confirmation or approval can also be realized by electronic signature.

Especially in the case of further promotion of electronic invoices (including electronic signature information), the vast majority of inter firm pactions can be completely paperless, thereby reducing paction costs and saving social resources.

Two provides an opportunity for enterprises to improve customer service and upgrade marketing mode.

For banks, telecommunications, energy, travel services, e-commerce platform enterprises, their customers may have paperless demand for pactions.

Therefore, providing specialized client software or standard interface for customer information system to obtain electronic credentials becomes a means to improve customer service and enhance enterprise competitiveness.

Further, the upgrading of enterprise interconnection and matching service mode is an important form of Internet innovation. It is competitive advantage, market and profit for enterprises.

e-ticket is a typical case of airline and airport system interconnecting, improving passenger experience and changing ticket sales mode.

In the past, passengers had to go through check-in procedures, and they had to have paper tickets in their hands.

Therefore, passengers mainly purchase tickets through physical sales outlets, not only rushing back and forth, but also the inconvenience of forgetting their tickets when taking the opportunity.

After the implementation of electronic tickets, passengers use more telephone and Internet booking methods to pay through bank cards.

The airport terminal does not need to bring any ticket vouchers, and the airport terminal can query the purchase situation according to the identity information of passengers.

This greatly facilitates passengers and saves sales expenses for airlines.

three is conducive to the centralized handling of pactions and information.

The interconnection between enterprises is usually carried out through a unified port. Business and related information are centralized from the very beginning. Instead of traditional pactions, they are dispersed by all levels and regions, and then concentrate on information.

This reduces information processing links and costs, and improves efficiency.

Enterprises with universal service obligations, such as banks, public utilities and postal enterprises, are generally dominant in pactions. In the interconnection of enterprises, enterprises should also take the initiative to develop the data service functions and interface standards of the enterprises, and even promote the formulation of industry and national standards, so as to promote the improvement of social informatization level. P

thirtieth enterprises should carry out the construction and pformation of the front end system of accounting information system, and arrange special agencies or posts to be responsible for the accounting information work, and fully consider the data requirements of the accounting information system.

accounting is the hub of information gathering in all aspects of enterprise operation and management, and is in the downstream of information flow.

It can be said that the accounting information system is an important user of other business systems.

Therefore, it is necessary for accounting information specialized agencies or posts to put forward the demand for upstream information to other business systems, and it is necessary to participate in the construction of front-end systems.

from another point of view, because of the integration of accounting system and business system, business directly drives bookkeeping, the boundaries between accounting system and other systems are no longer black and white.

The emergence of ERP and other integrated management software makes accounting system and other systems "you have me and I have you". The concept of simple accounting system or business system may no longer exist.

Therefore, the development of information system in an enterprise involves accounting functions more or less, and accounting information specialized agencies or posts should be involved.

accounting information specialized agencies or posts to participate in the front-end system construction, we should focus on two aspects: first, whether the information content collected or generated by the front-end system meets the needs of accounting work; two, is the technical standard adopted by the front end system, and whether the data dictionary is compatible with the accounting information system.

thirty-first enterprises should follow the requirements of the enterprise internal control standard system, strengthen the control over the whole process of accounting information system planning, design, development, operation and maintenance, integrate the control process and control rules into the accounting information system, realize the automatic prevention and monitoring of the violation of the control rules, and improve the level of internal control.

this clause is a conjunction clause with the internal control standard system of enterprises.

on the specific requirements of information system and internal control, see "information system for enterprise internal control application eighteenth".

thirty-second accounting vouchers, which automatically generate information system and have clear audit rules, can insert audit rules into accounting software and automatically check by computer.

The accounting vouchers without automatic audit should be checked manually before proceeding.

past documents stipulate that manual audit is also necessary for bookkeeping.

This reflects the thinking of "computer simulation manual" at that time.

allowing computers to automatically audit vouchers is one of the breakthroughs made by working standards to meet the requirements of the information age.

There are two prerequisites for automatic audit: first, the automatic generation of information system vouchers, including original vouchers and bookkeeping vouchers.

As for the concept of "automatic generation", please refer to the fortieth explanations in the interpretation of the working standard.

The two is to have clear auditing rules.

The so-called "clarity" usually needs to be quantified and judged by comparison of information.

for automatically generated credentials, the process of generating raw data is often accompanied by auditing and control. As long as there is no new risk in data pfer and pformation, it can be regarded as automatic audit.

thirty-third enterprises that are in the stage of accounting informationization, should gradually realize financial management informatization, such as capital management, asset management, budget control and cost management, combined with their own conditions.

in the stage of financial management informatization, enterprises should combine their own situations to gradually realize financial decision support, financial analysis, comprehensive budget management, risk control and performance appraisal.

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< --EndFragment-- > this is a directional guidance to the enterprise accounting information work, and inspires enterprises to continuously deepen the accounting information work.

for the financial management information phase and decision support informatization stage, the listing is exemplary. It does not mean that the enterprise must strictly promote the work according to the stage division, nor does it mean that the accounting informatization can only be carried out.

In fact, financial management is related to decision support, and decision support is also one of the contents of financial management.

For different industries, the same work content also has different status and significance.

For example, for financial enterprises, asset management and risk control are independent of the functions of the financial sector, and its informatization is not necessarily based on the accounting information system.

In short, enterprises should gradually promote accounting informatization according to their own conditions.

thirty-fourth large enterprises and enterprise groups with a large number of branches and wide distribution should explore the use of information technology to promote the concentration of accounting work and gradually establish a Financial Shared Service Center.

financial sharing means that enterprises (groups) centralize the same financial functions of subordinate units, and exercise by a relatively independent financial institution, that is, the financial services shared by each unit.

It originated in the 80s of last century and was put forward by large manufacturing enterprises such as general motors and Ford.

At present, more than 80% of Fortune 100 enterprises have established financial sharing service centers.

In recent years, with the economic globalization, the convergence of regulatory policies and the rapid development of information technology, more and more enterprises are paying attention to, planning and implementing financial sharing.

according to the actual needs and development of enterprises, financial sharing can be part of the sharing of business processes, such as the sharing of travel reimbursement processes, and can be shared in the whole business area, including external reporting and financial analysis.

At present, the global financial services sector mainly focuses on receivable and payable management, fixed assets, general ledger, travel and reimbursement, financial statements, employee remuneration, fund management and other paction processes.

Some enterprises also put internal audit, budget, plan and analysis, financial risk management and other non pactional business into the scope of financial sharing.

Financial Sharing is inseparable from accounting informatization.

With the centralization of sharing, the separation of financial treatment and business takes place in physical space. Only by relying on highly efficient, highly integrated software systems and communication technologies can we effectively resolve spatial differences and ensure the timeliness of financial pactions.

At the same time, the standardization problem brought about by financial sharing also needs the support of information system level to drive the standardization of information system.

financial sharing has the following advantages:

efficiency and low cost.

The birth of Financial Sharing stems from the pursuit of improving financial efficiency and saving financial costs.

By concentrating the same and repeated set of financial functions in different units to separate shared centers, we can realize the sharing of personnel, equipment, knowledge, experience and system, and form scale advantage.

two is specialization.

Financial Sharing forms a more specialized division of labor among financial personnel, so that all kinds of accountants can concentrate more time on their respective fields, give full play to their advantages, and on the other hand get richer experience accumulation in their respective fields, thereby greatly improving the professional level of all kinds of financial work and improving the quality of financial work.

At the same time, financial sharing will relatively separate the accounting work from the financial departments of enterprises, so that the financial department will have more energy to play the role of accounting management.

three is service oriented.

After the implementation of < a href= "//www.sjfzxm.com/news/index_c.asp > > Financial Sharing < /a >, the finance pformed from the internal functional department of the enterprise to the external service supplier.

The shared service center usually signs a shared service agreement with the group customers to specify the content, time limit and quality standard of the service.

This will enable financial institutions to change their positioning, establish service awareness and customer demand orientation, so that financial work can respond more to the needs of other functions of enterprises and improve the satisfaction of financial services.

Therefore, the work norm encourages large enterprises to gradually establish financial shared service centers by using information technology, realize the pformation of financial functions, and better play the role of accounting service management. P

of course, financial sharing also brings the problem of inconsistency between the accounting place and the enterprise registration place, which brings new challenges to the accounting supervision of the registered regulatory authorities.

To this end, the work standard requires that enterprises that implement financial sharing provide necessary conditions for supervising agencies to timely query and access accounting information for off-site storage.

The first is to provide terminals for all accounting information in the registered office places for inquiries by the regulatory authorities; two, it is necessary to timely read the paper accounting information stored in different places according to the needs of the local regulatory authorities.

thirty-fifth accounting software designated by foreign investors for overseas investors or accounting software for unified deployment of pnational enterprise groups shall meet the requirements of the second chapter of this code.

this is a clear definition of the twenty-fifth article which still applies in special circumstances.

It emphasizes that accounting software of any enterprise needs to follow the second chapter of job specification, without exception.

The accounting software designated by overseas investors or the unified accounting software of a multinational enterprise group must be revised and perfected according to the requirements of the work specification and so on before it can be delivered.

thirty-sixth the deployment of data server for enterprise accounting information system should conform to the relevant provisions of the state.

Where data servers are deployed abroad, the accounting materials should be kept in the mainland for backup, and the frequency of backup should not be less than once a month.

The accounting information in domestic backup should be able to independently meet the needs of enterprises in carrying out accounting work and the need for external accounting supervision when offshore servers are not working properly.

In the Internet era, mobile Internet, virtual private network, remote access, cloud computing and other technologies have made information system a logical concept. Physically, terminal devices and servers can be found everywhere in the world and P.

This provides great flexibility for the deployment of accounting information systems in multinational enterprises.

Considering safety and cost factors, enterprise groups may centralize the system servers of multinational enterprises in one or more cities.

The application of financial shared service mode directly concentrates the accounting work of multinational enterprises in a certain city.

This is the case where the accounting information of domestic enterprises is stored in overseas servers.

from the point of view of the enterprise's work organization of < a href= "//www.sjfzxm.com/news/index_c.asp" > Management > /a > and the independent decision right of information data, the above practices are understandable.

However, accounting is not only an activity of enterprise management, but also the accounting information formed by it.

Accounting is also the basic link of the national economic management. The accounting information of enterprises is also an important basis for the government's supervision of enterprises and an important economic information resource of the country.

Therefore, when the enterprise accounting data server is deployed outside the country, it should also keep a backup in the territory, so as to avoid the risk that our government's accounting supervision may be interfered by foreign factors and safeguard the national economic information security.

according to the provisions of this article, the frequency of backup once a month is the minimum requirement.

For enterprises, the frequency of backup should be taken, and the scope of the accounting information is backed up. The working standard adopts the principle of "meeting the needs of enterprises independently to carry out accounting work and the need of external accounting supervision", and enterprises should grasp it on the basis of this principle.

thirty-seventh the description of economic business matters in accounting information of enterprises should be in Chinese and can be controlled by foreign or minority languages at the same time.

this article is based on the twenty-second section of the accounting law of the People's Republic of China.

It is important to note that the purpose of the article is to ensure that accountants understand the essence and content of economic business matters, not that there are no other languages in the description.

Without prejudice to the understanding of the supervisors, the products, material models and other special vocabularies in the description can be used in other languages.

thirty-eighth enterprises should establish a backup management system for electronic accounting materials to ensure the safety and integrity of accounting information and the continuous and stable operation of accounting information system.

please refer to < < a href= > //www.sjfzxm.com/news/index_c.asp > > < < /a > > one of the fortieth explanations of "icebreaking of accounting information paperless policy".

thirty-ninth enterprises shall not store, process and pmit electronic accounting materials involving state secrets and national economic information security in a non classified information system. They shall not be carried, shipped or pported to overseas without the approval of the competent authorities.

this article is based on the twenty-fourth and twenty-five articles of the state secrets law of the People's Republic of China.

Accounting information and accounting information of some enterprises may involve state secrets or important interests of the state. Safeguarding the safety of electronic accounting data is an important part of safeguarding national economic information security.

In the process of construction and implementation of accounting information, enterprises should enhance their sense of secrecy, establish and improve special rules and regulations, strengthen the education and management of relevant personnel, and do a good job of confidentiality management.

we should pay attention to the fact that enterprises need to provide or disclose publicly to the relevant securities companies, securities service institutions and overseas regulatory bodies for electronic accounting materials involving state secrets because of the reasons for issuing securities and listing abroad. They should be reported to the regulatory departments that have approval authority according to law, and be reported to the same level security administration departments for record. Whether the state secrets are unclear or controversial, they should be reported to the relevant secrecy administration departments.

It is necessary to provide or disclose publicly to the relevant securities companies, securities service institutions and overseas regulatory bodies the electronic accounting materials that involve national security or major interests, and shall be submitted to the State Archives Bureau for approval in accordance with the law.