4. 1.2 Lack of qualified accounting computerization professionals. Accounting computerization involves professional knowledge in computer, accounting and management. At present, the computerized personnel in many units have been trained by accountants and cashiers for a short time, so they can't use the software flexibly to meet the needs of their work and can't eliminate the faults in the process of software operation in time. They can only find software maintenance personnel, who are basically computer professionals and have little knowledge of finance. Can't do it well on both sides. Even if some people pass the exam of computerized accounting, they only master some basic applications of computers, and cannot flexibly use software to process accounting data and analyze financial information to meet the needs of all parties. This is also the reason that restricts the development of computerization. 4. 1.3 The information resources of computerized accounting cannot be shared (1). At present, the development of computerization is limited to the popularization and application of isolated systems, and the development of accounting information sharing is very lacking. Throughout the development of computerization in China, almost every unit that basically replaces manual accounting, statements and other basic accounting with computers has several sets of reporting programs at the same time to meet the needs of different departments for accounting information of the unit. Due to the isolated development of various commercial softwares, it is difficult to interpret and transmit the same data among various softwares. In addition, users of all kinds of software choose the software that suits them according to their own needs. For enterprises, only the same data can be entered repeatedly to meet different needs. (2) The financial department is the final result of business activities, and the accumulation process of its accounting information is closely related to the statistical information of other business departments. However, the wage accounting system can not directly use the data of the personnel and labor management system, and the material accounting can not enjoy the data of the material supply department. Most accounting information systems in China have not become an organic part of enterprise management information systems, and are not only out of touch with subsystems such as production, equipment, procurement, sales, inventory, transportation and personnel. , and the subsystems within the accounting software are only linked through transfer vouchers. As a result, data cannot be shared among subsystems and information cannot be unblocked. (3) In the integrated enterprise management information system, the accounting subsystem should obtain raw data such as cost, depreciation, sales and salary from other business subsystems, so as to improve data collection efficiency and management ability, and each business subsystem should also obtain support from the financial subsystem. For example, enterprise procurement, invoicing business can manage commodity or material accounts together with finance. However, due to their independent development, they can't share data with each other, and often the printout of one subsystem becomes the keyboard input of another subsystem. All this not only wastes human and equipment resources, but also seriously increases the error rate of data, reduces the timeliness of accounting information utilization and affects the development of accounting computerization. (4) Accounting information system is still a closed system. The openness of accounting information system should not only be reflected in the information sharing among subsystems within the enterprise, but also in the external content and release mode of accounting information. However, at present, the accounting information system can neither release comprehensive information and detailed information such as financial statements to shareholders through the Internet, nor directly provide information to comprehensive management departments such as taxation, finance, auditing and banking through the Internet, nor selectively disclose information about relevant personnel, technology and equipment that shareholders care about. 4. 1.4 There are security risks in the computerized accounting system. Financial data is the secret of enterprises, which is related to the survival and development of enterprises to a great extent. However, almost all software development focuses on financial management and provides multi-functional management and decision-making, while paying little attention to the security and confidentiality of data. When the system goes down for a day, or is attacked by a virus, or suddenly loses power, it is more difficult for the system to recover, and it is even more problematic to recover the original data. Especially with the advent of the network economy era, it has brought infinite business opportunities and hidden dangers to enterprises. Under the computerized accounting system, the transmission of accounting information through physical communication lines may cause security problems, such as the diversity of network information sources, which may lead to the disorder of audit clues. Network information is likely to be illegally intercepted or tampered with during transmission. Viruses and hackers in the network may bring harm to the computerized accounting system under the network environment. Therefore, we should pay more attention to the security measures of the emerging network financial software. In addition, because accounting data are mainly stored in computer disks or external optical disks, once the magnetic media is damaged due to heat, moisture, damage and other reasons, the saved accounting data will be lost, which will seriously affect the accounting work of enterprises. 4. 1.5 The computerized accounting file management system is not perfect. Because many units have implemented computerized accounting for a short period of time, lack experience in managing computerized accounting files, and fail to formulate the corresponding responsibilities of computerized accounting file keepers in time, accounting data cannot be filed in time, or the archived data is destroyed artificially or naturally, and even the accounting information of the unit is leaked. The backup and cleaning of accounting data disks are not standardized. After the implementation of computerized accounting, hard disk data should be backed up in time, and at least two sets of data should be backed up at one time: disk backup should be cleaned up on time, and expired data should be cleaned up at least once a year. However, some units have not formed a system of accounting data backup management, which is very arbitrary. Once the computerized accounting system fails, the accounting data will not be recovered. 4. 1.6 The internal control system of computerized accounting is not perfect. In the period of manual accounting, the original data were manually audited, but after the implementation of computerization, the basic work of manual auditing was diluted, resulting in some errors in the input of the original data. In addition, every link of some economic businesses must be approved by personnel with corresponding authority. If the checks are strict, some mistakes in accounting can be found in time: after the implementation of computerized accounting, the business is handled by computers, and some people often engage in data input and data output, omitting many examination and approval links, which increases the risk of errors and fraud. 4.2 Enterprises applying the strategy of accounting computerization 4.2. 1 to design and implement computerized systems and consolidate the implementation of basic computerized systems in enterprises must consider the overall situation of enterprises. Because computerization involves the whole process of production, supply and sales of enterprises, it is necessary to establish contact with all departments of enterprises and occupy a core position in enterprise information management. The principles to be adopted in the implementation of computerization are: (1) Do a good job in computerization planning. Computerized accounting is a long-term process in financial work, not a short-term goal of financial work. It is always improving and developing. Therefore, it is necessary to formulate the development plan and work plan of unit accounting computerization in detail, which is an important measure to ensure the smooth development of computerization. Clarify the development direction of enterprise accounting and the main tasks and objectives of accounting computerization in the long-term, medium-term and short-term, implement it step by step and orderly under unified planning, avoid blindness, and ensure the coordination of the work before and after, so as to expand the application scope and finally realize the informationization of the whole enterprise. (2) Consolidate the enterprise foundation ① Improve the post responsibility system and internal audit system; (2) The professional quality of accountants should be adapted to the work; (3) the main raw materials, energy consumption and working hours consumption should be fixed, and seriously implemented; (4) materials in and out of the warehouse should be measured and inspected, and the procedures should be complete; ⑤ Accounting subjects and accounting contents should comply with the provisions of the accounting system; ⑤ Fixed assets should be managed centrally, so that accounts, cards and materials are consistent; ⑤ Establish property inspection system and strictly implement it; 4.2.2 Strengthen the cultivation of computerized talents. At present, there are still relatively few computerized professionals in China. It is hard to imagine that people who know nothing about computers can give full play to their work potential. Therefore, in order to truly gain the benefits brought by the computerized accounting system, it is necessary to strengthen the training of employees in computer knowledge and management skills, so that they can be competent as soon as possible. Generally speaking, accounting computerization personnel can be divided into three categories: one is the developer of information system, responsible for the development of accounting software; The other is the application personnel of the system, responsible for the use and maintenance; Third, the administrator of accounting computerization system is responsible for the organization, coordination and management of accounting computerization in this unit, so as to make it develop healthily. At present, the application of microcomputers in China has been quite popular, and the operation of microcomputers is relatively simple, so the personnel training should focus on accounting personnel, and for units that do not develop by themselves, the latter two types of personnel should be focused on. 4.2.3 To solve the problem of * * * sharing of computerized accounting information resources, it should be pointed out that there is a common misunderstanding on the problem of * * * sharing of computerized accounting information resources, and it is considered that computer network is a necessary and sufficient condition for * * * sharing information. With this foundation, information * * * is naturally realized. Without this condition, there would be no information * * *. The author believes that the situation is just the opposite. In fact, network facilities only create favorable material and technical conditions for the enjoyment of information, and human factors are the key to solving the problem. A lot of basic and critical work has nothing to do with network technology, but only concerns people's cognition and behavior, and should be done well before technology is realized. Therefore, even in the absence of a network environment, the convenient exchange of electronic accounting information can be well realized. On the contrary, no matter how developed the network facilities are, the embarrassment of the above-mentioned electronic accounting information exchange will still exist. 4.2.4 Do a good job in basic work to provide a good basic environment for the implementation of accounting computerization. The basic work done by enterprises for the implementation of accounting computerization includes not only the basic work of accounting, but also the work done by computers and networks in normal operation. Enterprises that implement computerized accounting should not only improve the accounting system, standardize accounting procedures and ensure the accuracy of basic data accounting, but also be equipped with all kinds of computer software and hardware equipment, network equipment and other infrastructure necessary for the implementation of computerized accounting. In addition, we should strengthen the maintenance and update of various infrastructures to ensure the stability and security of computerized accounting system, and then strengthen the security and confidentiality of enterprise financial information. 4.2.5 Establishing and perfecting the internal control system of accounting computerization is the fundamental guarantee to ensure the safety, timeliness and accuracy of accounting. First, it is necessary to strengthen the functional control of personnel and ensure the authenticity of accounting data. The second is to strengthen operation management and improve the accuracy of accounting data. Computerized accounting operation should be carried out in strict accordance with the accounting business and processing flow, master the use of passwords, prevent illegal operation and ultra vires operation, and ensure the accuracy of accounting. Strengthen data input and output management to ensure the accuracy and effectiveness of data in all links. 4.2.6 Improve the system and standardize management. According to the characteristics of computerized accounting, the system of post responsibility management, operation management, maintenance management, computer room management, file management, financial management and computer virus prevention and control is formulated to ensure that the system works efficiently and safely, and fully embodies the advantages of computerized accounting. Business leaders should consciously raise their awareness and vigorously support the implementation and operation of computerized accounting. Enterprise leaders should fully understand the importance of accounting computerization and its positive influence on enterprise development. A leading group for the implementation of accounting computerization should be set up within the enterprise to lead the implementation of the whole accounting computerization, and the work plan for the implementation of accounting computerization should be formulated in combination with the actual situation of the enterprise and the overall development of the department or region.

5. The application prospect and development direction of accounting computerization in enterprises 5. 1 The future development of accounting computerization hardware system The impact of the development of computer hardware technology will have a great impact on the future development trend of accounting computerization due to the rapid development of computer technology, especially the development of multimedia technology, network system and accounting special machine. 5. 1. 1 Multimedia technology In human society, information is often spread by various forms of media such as sound, image and language. Multimedia technology has the characteristics of large storage capacity, real-time, high bandwidth and special input and output equipment. With the development of computer software and hardware technology, multimedia technology has the conditions for development. This is because the application of CD solves the problem of large storage capacity; The research and application of data compression technology greatly reduces the requirements of multimedia for storage and transmission equipment; The adoption of Fibre Channel and high-speed bus greatly improves the bandwidth. At present, there is a multimedia craze in China. In the future, due to the application of multimedia, the input and output of computerized accounting will have a qualitative leap. (1) Printing paper or disk is generally used as the main medium for accounting information output. However, it is not convenient to find data on printing paper, and the data stored on disk is also easy to be lost due to environmental factors. Using multimedia technology, accounting data can be saved by a large-capacity, safe and reliable CD, and the output can be output by sound or animation. (2) At this stage, computerized accounting can only save accounting vouchers, but not original vouchers, because the original vouchers are not standardized, and information such as signatures cannot be changed. This leads to the need to manually refer to accounting files when auditing vouchers. With the development of multimedia video technology, in the future accounting computerization, the original vouchers and other files can be input into the computer through video technology, so that accounting data and accounting files can be integrated. Fingerprint can also be used to control the operator's authority and strengthen the security and confidentiality of computerized accounting system. 5. 1.2 network technology A computer network is a system in which multiple computers are connected with each other through data communication lines for the purpose of sharing resources. Resources * * * include computer hardware, software and data in the network. Many computers are usually widely distributed in geography, and their connection methods are centralized, distributed and ring. Nowadays, with the rapid development of network and communication technology, it has been widely used in financial systems and other aspects, and will also be widely used in the field of accounting computerization. The computerized accounting system is actually a subsystem of enterprise management information system. It must transmit data to the management information system through the network and obtain data from other subsystems through the network. In addition, the network and communication system can also be connected with superior departments, directly report accounting data to superior units, and can also be connected with various external networks. When designing the network distributed computerized accounting system, we must pay attention to the consistency of distribution, especially the inconsistency caused by data correlation. At present, several popular accounting software in China have online versions. The development from microcomputer stand-alone or network environment to client/server environment has also become a new trend of accounting software development in China. 5. 1.3 special accounting machine Because of the bright application prospect of electronic computers in the accounting field and the particularity of the accounting field, special accounting computers are being developed at home and abroad. The special computer for accounting computerization generally includes special keyboard, large display, bill printer and accounting computerization system program. Special accounting machine can be said to be based on ordinary microcomputer, which is composed of special operating system and accounting software solidified in the machine. The special computer for accounting computerization is self-contained and dedicated to the special plane, with high data processing efficiency and good safety performance. 5.2 The future development of computerized accounting software system At this stage, the only application of computerized accounting is accounting software, such as accounting processing, report processing and payroll accounting. This is just a question of using electronic computers to replace accountants' manual bookkeeping, accounting and reimbursement, thus reducing the repetitive work of financial personnel and liberating them from heavy physical labor. With the further development of China's reform and opening up, the planned economy has changed to a market economy, and the requirements for accounting work have shifted to providing economic information, analyzing economic situation, supervising economic activities, predicting economic prospects, participating in economic decision-making and improving economic benefits. Therefore, in order to meet the needs of modernization, the development trend of computerized accounting software is: (1) from single machine to multi-user system and network system. (2) From accounting software to computerized financial management. (3) Integration with enterprise management information system. (4) Close to internationalization and follow international practices. At the same time, the future accounting computerization application system will develop in the following three aspects. 5.2. 1 accounting analysis and forecasting system In the market economy, the benefits of enterprises are related to the survival of enterprises. Enterprises hope to process and analyze the benefits of various products and predict the development direction based on a large amount of data in the past. But this kind of wish is difficult to realize in manual accounting, and it is very complicated. However, when the enterprise accounting system realizes computerized accounting, the computer can store a large number of original accounting data. Then, the accounting analysis and forecasting system can analyze the established mathematical model according to the specific situation of the enterprise, get the benefit analysis of various products of the enterprise through statistical analysis formulas, predict the future benefit and point out the future development direction of the enterprise. . 5.2.2 Accounting Decision Support System The accounting decision support system is based on computerized accounting information system, with necessary external information added to form a relatively complete database. At the same time, economic decision theory and various mathematical methods, including linear programming, regression analysis, chain substitution, matrix algebra and so on. In the form of data and programs, it is stored in the computer to form a decision-making method library. The decision-making process can use all kinds of information stored in the database to call various decision-making methods in the method library and combine them to generate various decision-making models. The established model base obtains all kinds of data through analysis and solution, which provides support for decision-making. In this way, the three "libraries" and interfaces constitute the accounting decision support system. The development and application of accounting decision support system will provide quantitative basis for leaders' decision-making, make accounting work change from accounting to management, and help enterprises make business decisions. 5.2.3 Accounting Expert System Accounting Expert System can not only calculate and query accounting data, but also simulate expert thinking mode based on knowledge, use accounting information to predict trends, comprehensively analyze and evaluate economic effects, and participate in business decisions. For example, make logical reasoning judgment on solvency (including current ratio, quick ratio, asset-liability ratio, etc. ), operational ability, profitability, etc. . Accounting expert system has bright prospects and good prospects in computerization. Because there are many inadequate and incomplete problems in accounting work. These problems can be solved by logical thinking and fuzzy judgment, and difficult problems in practical work can be inferred by using credibility. The future computerized accounting system will also be applied to expert systems with bionic ability. 5.3 Future Outlook 5.3. 1 "Network Finance" will become the ultimate goal of computerized accounting management. With the increasingly fierce competition among enterprises, enterprises are required to pay attention to using scientific theories and methods to improve enterprise management, especially financial management. China's software development enterprises have launched the strategy of "network finance", which provides a preliminary solution for enterprises to adapt to the requirements of the times. There is no doubt that "network finance" will become a new trend in the development of computerized accounting. The so-called "network finance" is a brand-new financial management mode based on Intranet technology, which takes financial management as the core, integrates business management and financial management, supports e-commerce and realizes various remote controls (such as remote bookkeeping, remote reporting, remote auditing, remote monitoring, etc.). ) and dynamic accounting and online financial management in the process, and can handle electronic documents and settle electronic money. It is an important part of e-commerce. 5.3.2 The expansion of accounting computerization to "management integration" is only an organic part of the whole management computerization, which needs the support of other departments' computerization. The development of computer technology such as network and database also provides technical possibility for the development of management integration. From the development trend, accounting computerization will be gradually combined with the computerization of other business departments, from simple accounting computerization to comprehensive database of financial statistical information and comprehensive utilization of accounting information. 5.3.3 Unit accounting computerization and industry accounting computerization permeate each other, and mutual promotion of unit accounting computerization is the basis of accounting computerization of the competent department; Conversely, the computerization of the competent department will also promote the accounting computerization of the unit. Today, with the modernization of macro management in China, the computerized accounting work of the competent departments and grass-roots units will continue to promote and penetrate each other. After years of hard work, the level of accounting computerization in grass-roots units has been greatly improved. However, the types, levels and scope of software applications are uneven. Now, data centralization and software unification are inevitable trends, especially for large enterprise groups. 5.3.4 After realizing the "intelligent" management accounting computerization of human-computer interaction, all original vouchers, accounting voucher account books and statements are stored on the magnetic media of the computer, and the whole accounting process is automatically generated inside the computer. In the past, the internal containment system that relied on manpower no longer worked, so the function of audit was greatly weakened. In order to correctly handle the relationship between accounting computerization and audit, it is necessary to improve the following functions of accounting computerization: First, "accounting software should provide two-way query function between vouchers, general ledger and statements;" Second, "computerized accounting system should provide a variety of accounting methods for users and auditors to choose from."

Conclusion To sum up, judging from the existing problems and development trend of accounting computerization, China's accounting reform has taken a steady and orderly step and made brilliant achievements. In the information age, in order to make our country's accounting computerization work develop healthily, we must further explore in theory and practice. In a word, accounting in 2 1 century is a brand-new accounting centered on information technology. We should seize this opportunity to promote the innovation of traditional accounting and promote the modernization, standardization and scientificity of computerized accounting management in China.

Reference 1. Zheng's Risk Management in the Implementation of Enterprise Management Information System Project and China Accounting Computerization (2004)No. 10 2. Qin, Problems and Suggestions in the Development of Computerized Accounting, Journal of Guangxi University of Commerce, No.3, 2004, 3 pages. Zhou Baojun, Wang Zhongxing, Cui Chunyu, On the Problems and Countermeasures of Accounting Computerization, Agriculture and Technology, No.3, 2004, p.4. Wei Li, On the Development of Accounting Computerization, March 5, 2004. Wang Guangrong, Influence of Accounting Computerization on Internal Control, China Accounting Computerization, 2000. 6. Ye Lingling's Internal Control under Computerized Accounting, Zhejiang Finance and Economics, No.9, 2004, p. 7. Jason, the influence of accounting computerization on auditing and its countermeasures, Journal of Hebei Vocational and Technical College, 02, 2004, p. 8. Wang, Zou Xiaoyan on the development trend of accounting computerization in China, accounting computerization in China, 10, 2004,9. Sun Tao. 4 issues in 4 years 10. Zeng Yandong's Brief Analysis on the Security Control of Computerized Accounting Information System; Northern Economics and Trade 2004 09 1 1. Geng's Business Research on Security Control of Computerized Accounting Information System 2004 17 12.

Time flies, and in a blink of an eye, four years of college life is coming to an end. I will also bid farewell to my alma mater, which has trained me for many years, and to teachers and classmates who live together day and night. I can't express my gratitude. With the preaching, teaching and doubts of many teachers, I have gained a lot, but there is still a long way to go before the teachers' cordial expectations. When I finished writing this paper, I knew that due to my limited knowledge and the wide range of issues involved in the development of stock index futures, the discussion on some issues in this paper was inevitably superficial, even omitted, and my heart was inevitably uneasy. I sincerely hope that teachers and experts will criticize and correct me. Thanks to my tutor's careful guidance and great help, I was able to finish this paper smoothly. Here, I would like to extend my high respect and deep gratitude to my tutor!