What is the development process of accounting computerization?

First, the concept of computerized accounting 1. Generation: 198 1 was formally put forward at the "Computer Application Seminar in Finance, Accounting and Cost" held by the Ministry of Finance and the Chinese Accounting Society in Changchun in August. At that time, it was the application of electronic computer information technology in accounting work, referred to as "accounting computerization". 2. The concept of computerized accounting can be divided into narrow sense and broad sense. Narrow sense: refers to the application of modern electronic information technology with computer as the main body in accounting work; Broadly speaking, it refers to all the work related to the realization of accounting computerization. Including the development and application of computerized accounting software, the cultivation and photography of computerized accounting talents, the macro-planning of computerized accounting, the system construction of computerized accounting, the cultivation and development of computerized accounting software market, etc. 3. Development: (1) Computerized accounting is the primary stage of computerized accounting, which mainly uses computers instead of manual accounting to complete daily accounting business. The main contents of this stage include: setting up computerization of accounting subjects, filling in accounting vouchers, registering accounting books, cost accounting and compiling accounting statements. (2) Computerized accounting management is developed on the basis of computerized accounting. The main tasks are accounting forecasting, financial planning, financial control and accounting analysis. (3) Accounting decision support system, including production decision, sales decision and financial decision. Decision Support System (DSS) is a kind of system that assists decision makers to make decisions. Taking wedding photos in Beijing is not a substitute for people to make decisions. Instead, modern information technology is used as a means to provide decision makers with all kinds of information, scientific methods and mathematical models they need to help them choose the best scheme, thus reducing or avoiding decision-making mistakes and reducing decision-making risks. (4) Network finance is a financial management system based on network computing technology, aiming at the integration and realization of enterprise e-commerce, which can provide financial management mode, accounting work mode and its functions under the Internet environment. Network finance is an important part of e-commerce, and it must provide financial integration to realize various functions of enterprise e-commerce. Its functions include: online inquiry, online purchase, online sales, online service, online banking, online insurance, online securities investment and online foreign exchange trading. , and support remote account declaration, remote audit, online payment, online reminder, online redemption, online customs declaration, etc. Second, the role of computerized accounting is 1. It improves the effectiveness and accuracy of accounting data processing, improves the level and quality of accounting, and reduces the labor intensity of accounting personnel. Accountants can get rid of the heavy bookkeeping, accounting and reimbursement, and complete all kinds of accounting work in time with the help of computer automation. This has greatly improved the working efficiency of accountants. And the labor intensity is reduced. 2. Improve the management level, make the financial accounting management change from post-event management to in-event control and pre-prediction, and lay the foundation for management informationization. 3. Promote the innovation of accounting technology, methods and theories and the renewal of ideas, and promote the further development of accounting work. 3. Computerized accounting management system 1. Management subject: Ministry of Finance and local financial departments at all levels. China's computerized accounting management system is that the Ministry of Finance manages the nationwide computerized accounting work, while local financial departments at all levels manage the local computerized accounting work. Under the premise of following the unified national accounting system and the development plan of accounting computerization of the financial department, all units organize and implement the accounting computerization of their own units in combination with their specific conditions. 2. Basic task: (1) Formulate the development plan of accounting computerization and organize its implementation. (two) to formulate laws and regulations on computerized accounting, and to supervise whether the accounting software and the generated accounting data conform to the unified national accounting system. (3) Promote each unit to gradually realize computerized accounting and improve the level of accounting work. (4) Organize the training of computerized accounting personnel. The Ministry of Finance has set up primary, intermediate and advanced training levels for computerized accounting, and formulated corresponding training programs respectively. 3. Formulation of laws and regulations:1June 1994, the Ministry of Finance issued three documents related to computerized accounting management: Management Measures for Computerized Accounting-Evaluation Rules for Commercialized Accounting Software by Computerized Accounting Management Department-Basic Function Specification for Accounting Software by Computerized Accounting Software Evaluation Department. 1June, 996: working standard of accounting computerization-units using accounting software at all levels.