会计英文文献

File Management of Computerized AccountantWith the development of computerized accounting, the management of accounting files has changed as well, the manual accounting methods used in records management has not suited to computerized accounting needs. Therefore, we need to improve computerized accounting files management, so as to speed up the accounting records management's information building to fit in with the new requirements of computerization, make a good record of computerized financial files and improving financial records management and efficiency and better serve the enterprise's development.Computerized accounting refers to the application of computer technology in accounting work, which uses computer to replace manual bookkeeping, reimbursement, and the use of accounting information for analysis. Accounting computerized increased accounting bookkeeping and material management's accuracy, standardization and efficiency, meanwhile reduce labor intensity of accountants, make accountants get rid of the heavy manual labor and complex accounting matters, so they can have a better participation in management decision-making unit, strengthening financial management. Strengthening the accounting records management information is the need of computerized accounting reform and the modern times, it is inevitable, and the accounting development direction. Manage and use corporate financial accounting work file is an important prerequisite to the higher development of accounting work. In the traditional manual accounting environment, the subject matrix, debit and credit ,thebalance sheet, and related analysis of the financial statements are all required to calculate totals manually, making the financial staff workload, but also easily lead to the calculation of data error. In the computerized accounting environment, simply input the original data transfer mechanism or through an external system credentials and financial software in the computer under the guidance of accounting entries by the audit certificate, modify, confirm complete printout automatically by a computer, subjects summary, loan balance work done automatically by computer, at the same time it can generate accounting reports as required, which greatly reduces the workload for finance staff, but also avoid such work in computing the total error.Accounting manual, the data record mainly rely on staffs to make manual records, it increases the possibility of recording errors, and the same type of data recorded may be repeated several times. If dates are storage is by paper, it will take up a lot of space, need for make fire protection, waterproof, moisture-proof, anti-theft and so on. In the computerized accounting environment, data storage media is computer, namely magnetic media. Magnetic media data stored by saving space, but also to make data access easy, while through the data copy, transfer and other methods to avoid duplicate records manually record the phenomenon. The preservation of magnetic media in addition to paper at some of the work needed to save, but also for anti-virus, anti-magnetic, is necessary. Since the existence of the physical vulnerability of the disk, the disk needs to be backed up work.As we all know, traditional accounting file is accounting documents, account booksandaccounting statements and other accounting-speci fíe material, it is to record and reflect the important historical and economic evidence of the business. These historical data and evidence with a strict balance, timing, and seriousness, not free to tamper with. In the enterprise information construction process, the expansion of the scope of financial security and management requirements increase, an urgent need to change the accounting file managementtools and management performance improvement. Construction of electronic financial records, financial records to achieve network management, improve enterprise financial records management is the inevitable choice.The implementation of computerized accounting enterprises at all levels after a number attached to the computer because of its magnetic media data and documents, all the daily work of financial officers and accounting data calendar year access to all the computer to complete, followed accounting records to give a lot of new features. This practice, according to the work summarized Accounting file has the following notable features.First, compared to the traditional financial records, computerized accounting records storage areas and areas of expansion.Second, the traditional accounting files with intuitive visualization, and stored in the magnetic media on the accounting records must be in a particular computer hardware and software system environment before use. Accounting records of the calls that need a certain hardware and software environment.Third, computerized accounting records of the carrier is not only the output by printing the paper in the traditional sense, more important is the magnetic media or CD. Custody of the computerized accounting records accounting information not only information carriers, as the paper and more importantly, magnetic media or CD. Fourth, the electronic financial records to facilitate the calculation, analysis, fast access tothe desired result. If the electronic financial records online, through the exchange of computer operations and networks, not only meets the conditions of daily queries, statistical analysis, production data report, the need to carry out data exchange, to file sharing of information resources, paperless and convenient access to the purpose of saving the office costs and avoid reading the original file due to frequent wear and tear brought about, is also beneficial to professional management, easy integration of a unified file resources, greatly improve the efficiency and quality of work.Fifth, the electronic financial records easy to amend, copy and reset, easy error correction, carry and transfer.As mentioned above, the electronic financial records or financial records of information has many advantages, but there are enough side. If a system-dependent, that requires a certain hardware and software environment to support, only to open under certain conditions, do not have direct visibility of traditional archives, but also has easily been damaged, traces of the characteristics of difficult investigation, while they are also quality by the carrier, carrier storage environment, storage of information carriers conditions of validity, that the computerized accounting records to the security, integrity demanding. The longer the implementation of computerizedaccounting records and financial software version number of the more accounting records that need scientific management. Therefore, even if the implementation of financial records management information, the archive also needs to implement the so-called "Double",which means a file with the paper and electronic versions simultaneously record.Digital file information is the basis of file management information, all other work built on this basis. Mostly traditional paper files as the carrier of information to achieve file management, we must shift to digital records management. Future financial Registry is the source of the financial records of the data acquisition and base, is a data storage, management, processing, query, retrieval, transmission of digital information services base. Digital financialrecords based on the corporate financial records necessary to establish the database, you can press the contents of corporate financial records of the establishment of several major databases.If the standard system, the original documents, accounting books, index files, data and other work to establish a database of several major capital. Database is established, the data entry immediately, will be the unit's financial records are input computer data.Greatest value is to use the file, the file management information for the realization of the full use of archival information and provide a vast world. Establish a sound financial profile information network; one can document the business and higher level units or convert documents into the file directly into the database, reducing duplication of input file officers work to ensure the integrity of archival information. The other hand, can be implemented on-line public directory inquiries, CD remote retrieval services, you can also e-mail or BBS, etc. to carry out the financial records for information. In short, the network of financial records management and use of online features. Can significantly reduce the file in the formation, access to the space-time difference, achieving financial records management from static to dynamic management across management, integration of financial resources, human resources, improve management capacity and quality of financial records.A good job of financial records management decision support system development, quantitative analysis and qualitative analysis to achieve the combination of scientific management and use of archives,Sorting through the collection of financial records ofinformation and network transmission, ultimately to provide leadership at all levels, decision-making departments, financial officers and use. As the volume of information and protection of high demand alone the experience of the staff to handle the problem is not enough, must rely on advanced, higher levels of intelligent decision support system. In management science, computer science, behavioral science and cybernetics-based, computer technology, artificial intelligence, mathematical economics, etc. as a means to establish the decision support system. The system can issue on a variety of programs, and programs are compared, analysis and optimization.Maximize the level of financial security decision-making and decision-making quality. Computerized Accounting Computerized Accounting files are the product of the activities, but also the object of computerized accounting activities, in economicactivities with the role of historical data and verification. Therefore, strengthening the computerized accounting records management is a continuous guarantee Computerized accounting is computerized accounting information system to ensure integrity within the data security is a computerized accounting information system to ensure the normal operation. Therefore, we must do to collect and collate accounting documents, account books of the collection and sorting, collection and accounting statements, development of computerized accounting system to collect and collate documentation, disk data collection and collation.Strengthening the corporate financial records management infrastructure is very important. File information hardware and software infrastructure is essential for the construction of the basic conditions for the development and utilization of archival information resources and information technology foundation, and its core is the file information network. It is the file of information transmission, exchange and resource sharing means necessary. Early in the project planning, financial sector and the file should be joint consultation department personnel, respectively, from financial management and archives management point of view put forward design ideas, taking into account the needs, in order to avoid the system operating in vacant or duplication and improve efficiency Financial software should be some security measures, the implementation of electronic signing system.Establish and improve financial accountability records management, electronic document check in, check out the system, security log system, in order to protect the financial records are not tampered with or used to facilitate retrospective documentation personnel. In addition, to facilitate the financial software upgrade, to ensure the software provided by different vendors compatible with each other, need to improve standards of financial data storage form, consistency and sustainability. Make a good collection of computerized accounting records is vital for accounting work. The so-called computerized accounting records of the collection is in within a certain time interval (such as a fiscal year), Financial sector financial data should be a good backup file, to prevent damage to computer hardware in the shortest possible after the period of time, to resume the minimum loss of original computerized accounting system. In addition to backup, we should also collect type of computer hardware systems, storage space the size of the matching type of external device; computer operating systems, network operating system and the Chinese operating system; financial software programming language, database system types; financial software system name, version number; financial software sales and maintenance of company name, address, phone and contacts, and computerized accounting software systems with complete instructions and a variety of manuals.As the computerized accounting records are stored on magnetic media or CD-ROM's, according to the information carrier of the physical properties of these files should be prepared in double form which adopts the "AB backup method" to backup data and to each of the indicate that records the time and operator name, affixed to protect the words, stored in two different locations, in order to prevent unexpected situations such as earthquakes or fires caused by the destruction of the computerized accounting system and the system can not recover. These files should be kept away from the field,pay attention to moisture, dust and so on. Kept on file by magnetic media should be regularly inspected, Periodic replication, prevent the damage to magnetic media, so as to protect accounting files missing, causing irreparable damage. Also, care should Computerized Accounting financial software files and the corresponding version of consistency. Because different versions of the software in the accounting records formed the structure of its accounting data may be different, which may produce accounting records can not be access to or produce some unexpected errors. Therefore, this article suggests Accounting In addition to saving the file version of backup financial data should be stored outside the corresponding version of the computerized accounting software system version, the consistency between the two is necessary. Clearly, the collection and management is more difficult.Good computerized accounting records of the order and use is also a vital step. Computerized accounting records by finishing with the traditional accounting files can not matchadvantage. Can be used over the years through the consolidation of data on the units and departments of history and analysis of comparative accounting data to decision makers in the enterprise or department to provide a reliable basis for decision making. It also can draw the unit, department, or even a region in the past, present and future development of the situation and development trend, the policy makers follow the laws of market economy in the premise, to develop a code of conduct for their own development, improving business management, increaseeconomic efficiency.We also use computerized accounting data files are conducive to the design data model management and decision-making; establish a more complete decision support system to achieve the accounting records of the re-use of computerized accounting. In the long-term process of Accounting, with the escalation of the software system, we have access to accounting records have the following two conditions: the access to the version number of the accounting records and accounting electric current consistent version of the system operator, this time only the files you need access to the system through computer software, access to the file (or data recovery) functions into the access to lines can be; the access to the accounting records of the version number and the current version number of computerized accounting system is inconsistent, and you only need to install another computer file corresponding to this version of Computing system, and then for access to.Financial records management information is continuously improved to optimize the process, staff has to rely on improving the quality of the file. Building a high-quality cadre of financial records, financial records management information is an important foundation. Financial sector to supplement the computer, communications, microelectronics and other academic backgrounds and technical personnel, to gradually change the structure of existing business workforce professional single case, to meet the information needs of the construction work; strengthening financial records staff, continuing education at different levels phases and in accordance with the principle of business needs for training. Focus on strengthening financial management personnel file information technology training and application of new technologies, new equipment, new methods of training to enhance their control and use of information technology and means of awareness andskills. Financial records to establish a rational management of performance appraisal evaluation provides information on the financial records management ability, good results in time units and individuals to recognize and encourage everyone to learn the information, and use information. In addition, also on the computer information technology staff must work files, financial management knowledge and skills introduction, to understand the objective laws of the financial records of work, and better information for financial records management to provide technical support. Computerized accounting exits some problems in the file record.Firstly, after the implementation of computerized accounting, stored in the hard drive must be built on a floppy disk backup of accounting data.Under the "Accounting System Management System" and "reporting system management system" provides accounts data and report data by the data administrator to create a backup. Back not less than once per month; backup floppy disk with the file manager handling archiving procedures; used as a backup floppy disk must be well kept; backup floppy disk label should be affixed to protect and seal with a seal or seals; backup disk should be installed in the protection of seals and the box, stored in a safe, clean, heat, moisture, anti-magnetic place, and regularly turn storage; double back under the two sets of backup disk should be stored in different storage locations. Second, the implementation of computerized accounting system data and preserve the media the main security risks exist. The implementation of computerized accounting system data is the main computer. Computer system consists of hardware and software form. Because there is the physical vulnerability of hardware systems, once the hardware system failure or power failureand other non-human cause, will result in the data can not be processed, accounting can not. Data processing, accurate and efficient financial software depends on the quality and performance. Once the software quality problems will affect the accuracy and speed of data processing. Once the program a serious virus, it will seriously jeopardize the safety of the system, if we can not rule out the virus is likely to expand in time loss.Main accounting data stored in computer disk or external floppy, CD-ROM, once the magnetic medium due to heat, moisture meant loss and other reasons are damaged, save the accounting data will be lost, if not related to backup, then, will the accounting Computing system causing serious damage, seriously affecting the company's accounting. Magnetic media to store information on magnetic signals, if the data have been maliciously modified without leaving any traces. Therefore, we should also the entire computer system security and stability to do some work, such as computer virus prevention.Third, computing the need of expert management of accounting file. Accounting system implementation of the main "people", but no matter how good software quality, how to improve rules and regulations as the main body of Computerized Accounting System Implementation "person" can not play a role, there is a system not to perform, or even malicious modify the software program, modify the data in the database, illegally obtained a password, will not be tolerated. Therefore, managers should pay attention to the file selection and training of staff, enhanced staff files the standard of professional ethics and business standards to electronic data processing accountingrecords management system, the main integrity. This requires the computerized accounting system to deal with business arising from the various books, reports, documents should be managed by hand, and to develop appropriate management system.Fourth, strengthening the computerized accounting system, management and maintenance of the network environment. Network security indicators include data security, access control, and identity recognition. Login using the password management and control of online financial data systems to read; only use the firewall, computerized accounting systems and external quarantine area to visit the link between the outside limits of accounting information systems through the firewall, unauthorized access to the database; use of data encryption, echo inspection techniques for network management in order to prevent the shading problems, equipment failures leading to data loss, and criminals of illegal interception of financial data theft and other security risks, protect the computerized accounting system, the safe operation of the network environment.With computer technology and network technology continues to evolve, the file management information to replace the traditional manual work is inevitable. At present, the file management information system has been developing in various enterprises, government departments widely. Strengthen and improve the computerized accounting records management will be the work of various enterprises in the financial and business management in the whole must be taken into account, financial records management directly affects the enterprise's management and efficiency. We believe that with computerized accounting development, computerized accounting records management work will become better and better.电算化会计档案的管理原文来源：International Journal of Accounting and Information Management 2008.7 Xavier Bonus随着会计电算化事业的不断发展,会计档案的管理工作也发生了变化，手工会计下所釆用的档案管理办法已不适应电算化会计的需要。