Problems existing in current enterprise accounting informatization;

1, the enterprise management has insufficient understanding of the importance of accounting informatization.

At present, quite a number of enterprise managers do not realize that accounting informatization is a new stage of the development of accounting computerization, and accounting informatization is an important part of enterprise informatization construction. They simply think that accounting informatization is accounting computerization, which only uses computers to simply process accounting data, and is only a tool to reduce the workload of accountants and improve labor efficiency and quality. Therefore, although the enterprise has developed, its management level still stays at the original level, and the management means and measures have not changed much. Some leaders even think that it is enough for enterprises to realize accounting computerization, and there is no need to realize accounting informatization, so they pay insufficient attention to enterprise accounting informatization, which seriously affects the process of enterprise accounting informatization.

2. Enterprises lack compound accounting information talents.

Accounting informatization is the product of the combination of modern accounting and information technology, which greatly improves the quality of corresponding accountants and managers. It not only requires them to have high accounting skills and management ability, but also requires them to be proficient in computer network knowledge, basic computer maintenance skills and the ability to solve various problems in practical work. According to the Survey Report on Talent Supply in China, the supply of middle and low-level accounting talents in China is saturated or even surplus, while the professionals who combine high-tech information technology with accounting are extremely scarce and in short supply. Reflected in the accounting field, there are many talents who can complete manual bookkeeping, but there are very few talents who can really introduce modern information technology into the accounting field to meet the needs of accounting informatization and promote the development of accounting informatization. Therefore, the lack of compound talents in accounting informatization is the key problem that restricts the development of accounting informatization in Chinese enterprises.

3. Accounting informatization and enterprise informatization are not organically combined.

The main purpose of accounting informatization is to realize the integration of finance, business and production, and to realize the unity of logistics, information flow and capital flow, which requires the integration of financial information and business information. However, according to the actual situation in our country, there are still some enterprises that use financial software only in the financial department because of lack of management awareness, shortage of funds, lack of personnel and disconnection of business chain, which leads to the inability to share financial data and business data. Not only can it not share information with banks, taxation and other departments horizontally, but also can't communicate with customers and suppliers in time vertically, and it can't connect well with the internal business departments of enterprises, so it can't realize the integration of finance and business, thus affecting the process of enterprise accounting informatization.

4. Problems in internal control

(1) Security Control of Accounting Information Data

First, the confidentiality is poor. In the manual accounting information system, economic business is recorded on paper, and all data are carried by paper. If the data of the original paper is revised, it is easy to identify the clues and traces of the revision, thus saving the illegal revision to some extent. However, in the accounting information environment, the data stored on the computer disk can be easily modified, even leaving no trace. In addition, in the environment of accounting informatization, copying and stealing accounting information files is becoming more and more easy and difficult. At the same time, most accounting software does not encrypt the data stored in the database, and it is easy to obtain accounting information files by simply copying the database files.

Second, the security and stability are poor. The rapid development of modern computer technology has led to the increasingly rampant computer viruses. Accounting information files are stored in the computer in the form of files. At present, computer viruses can not only destroy data and network communication functions, but also gain system control from infected computers, directly send files to virus owners or monitor computer hardware devices through the network. Moreover, with the development of computer hardware and network, the infection rate of computer virus is increasing day by day, and the infection route has also developed from the previous storage media to the current network. At the same time, the emergence of a large number of special viruses and spyware poses a great threat to the security of accounting information data.

(2) The change of enterprise authorization mode will invalidate some internal control systems.

In the manual accounting information system, every link of every accounting business is signed or sealed by the person in charge with corresponding management authority, which can effectively prevent cheating. In the accounting information environment, the system authorization mode is mainly password authorization. By bypassing the financial software, you can open the computer financial database and enter the financial statements and other systems. At the same time, the passwords of business personnel are not kept by special personnel like seals. Once the password is peeked or stolen, it will bring great hidden dangers.

(3) Programmatic content control increases the repeatability and severity of errors.

In the manual bookkeeping system, the data processing links are scattered among multiple departments and employees, and often the mistakes of one department or personnel can be found and corrected in the next link. Therefore, under normal circumstances, it is unlikely that mistakes will occur repeatedly within a certain period of time. In the accounting information environment, the data processing is programmed, automated and centralized, which makes the processing results spread rapidly in a short time once they are wrong, resulting in the distortion of various data files, account books and accounting data of the whole system, and may cause repeated errors of the system.

As the basic unit of national economy, the degree of enterprise informatization is the foundation and key of national informatization construction. Enterprise informatization is a process in which enterprises use modern information technology to realize the automation of production process, the networking of management means, the intelligentization of decision support and the electronization of business operation through the in-depth development and extensive utilization of information resources, and continuously improve the efficiency and level of production, operation, management and decision-making, thus improving the economic benefits and competitiveness of enterprises. From the early MRP, to the deepening and expanding ERP, and then to the emerging e-commerce, it constitutes the total course of enterprise informatization development in China. The present situation (1) is rich in internal resources. Enterprise informatization is limited by both internal resources and external infrastructure. Judging from the current situation, the internal resources of enterprises are no longer the bottleneck of informatization, but the external infrastructure is obviously insufficient. In terms of hardware resources, CCID survey shows that the ownership rate of desktops and printers in China enterprises is almost 100%, and the ownership rate of servers is over 50%. Nearly 40% of large enterprises have more than 100 computers, and the pre-order rate is still high, which shows that desktops have gradually evolved from durable goods to consumables. . In terms of network construction, at present, nearly half of enterprises have local area networks. For those enterprises that have no local area network for the time being, more than 40% will establish their own local area network in the next three years. In terms of external network construction, the foreign network ownership rate of trading enterprises is higher (35. 1%), followed by oil and electronic enterprises, and the external network construction of the above three industries is better than other industries. Among the enterprises surveyed, 33.8% have their own websites and independent domain names. In terms of software resources, at present, the software resources owned by enterprises are mainly concentrated in basic software such as operating system, system maintenance software, office automation software and financial software. In terms of software resources, Microsoft's operating system, Office, middleware, UFIDA's ERP, CRM, financial management software, and HP's network management software have a high penetration rate. However, at present, the lack of internet ports and bandwidth in China has affected the informatization construction of enterprises. There are only five Internet ports in China, and the bandwidth is only 35 1M, which can no longer meet the needs of the rapid development of e-commerce. (2) The information level is unbalanced. One of the signs of the advanced stage of enterprise informatization construction is to build the enterprise's core business management and application system. CCID survey shows that only 65,438+00% enterprises in China have implemented ERP and CRM schemes, and 6% enterprises have implemented SCM schemes. The informatization level of most enterprises still stays at the stage of labor and personnel management, such as office automation, word processing and financial management. The application of local area network mainly stays at the level of information sharing, but less in production control. At the same time, the informatization level of Chinese enterprises is extremely unbalanced. The first is the obvious regional differences. Coastal areas have developed economy, advanced concepts, smooth external communication, rapid enterprise informatization process, better infrastructure construction, participation in e-commerce and enterprise awareness than other areas, among which Nanjing, Shenyang, Shanghai, Shenzhen, Chongqing and Wuhan have better information infrastructure construction. Secondly, the industry differences are obvious. The formation of this situation is related to the characteristics of the industry and the fierce competition that will be faced at present and after China's entry into WTO. Third, there are obvious differences among large, medium and small enterprises. Generally speaking, the number of computers owned by enterprises, network construction, the average number of information technology personnel in enterprises, the application level of e-commerce and the possibility of future participation are all in direct proportion to the scale of enterprises, and the informatization process of large enterprises is obviously better than that of small and medium-sized enterprises. (C) E-commerce has just started. CCID survey shows that the level of informatization construction in automobile industry, electronics industry and trade industry is far ahead, and the proportion of enterprises participating in e-commerce is 35. 1%, 32.3% and 29.7% respectively. In the coming year, 25.0% of food enterprises will consider participating in e-commerce, and 45.0% of building materials enterprises will maintain the status quo for a long time and will not consider e-commerce. (At present, only 22.3% of enterprises participate in e-commerce, and their enthusiasm for participating in e-commerce in the future is obviously not high. In the future 1 year, the possibility of enterprises participating in e-commerce is only 13.7%. Among enterprises participating in e-commerce, the incidence of online inquiry and online information release is relatively high, reaching 72.9% and 765,438+0.4% respectively, but their applications in supply chain integration, online payment and distribution channels are not universal. Among them, only less than 1/3 websites have online payment function, and only 1/7 websites have made group purchases through the Internet. At present, Chinese enterprises have insufficient understanding of informatization, and the positioning of information system in enterprises is not clear. Many enterprises regard it as dispensable or just to show their own strength, and they are not clear about the significance of informatization to their own enterprises. Some enterprises think that as long as computers are used, using the network can bring high efficiency, regardless of the supporting development of management, business and technology. They just apply their business mechanically to computer systems. CCID survey shows that most enterprises' knowledge of e-commerce only stays at a low level such as product promotion and popularity improvement, and they lack a deep understanding of e-commerce. Therefore, it is urgent to update our concepts and have a clear understanding. In fact, enterprise informatization construction is not only about purchasing equipment and building networks, but also includes hardware construction and application engineering. Hardware construction is the foundation and application is the fundamental purpose. With the help of enterprise informatization, enterprises can form a relatively stable organizational structure and functional structure, and information flow can flow smoothly within enterprises; By integrating all kinds of information in the market supply chain, we can improve the assembly line operation ability of enterprises in procurement, production, inventory, sales and after-sales service, obtain a lot of new technology research and development information through information sharing, and determine our own product technology innovation direction in time, so as to improve the efficiency and level of enterprise production, operation, management and decision-making, and then improve the economic benefits and competitiveness of enterprises. The smooth development of e-commerce in China is inseparable from the progress and perfection of logistics foundation. However, we know that the logistics industry is the product of the advanced stage of industrialization. However, the level of industrialization in China is still relatively low, and the development of logistics industry lags behind, which greatly restricts the development of e-commerce. Therefore, while actively advocating "promoting industrialization with informatization", we should also actively develop the logistics industry and accelerate the process of enterprise informatization. (4) The market environment needs to be cultivated urgently. China's market economy is immature, the spot market and tangible market are imperfect, the credit of enterprises is poor, and there is a lack of supporting information systems, logistics systems, payment systems and control guarantees. In this case, e-commerce cannot be very attractive to enterprises. CCID survey shows that 56.3% of enterprises believe that the government should formulate relevant laws and regulations, standardize industries, carry out macro-control, strengthen supervision, develop infrastructure, improve hardware level, and accelerate the cultivation of the market environment for e-commerce development in China. At present, the Chinese description of imported information technology and products in China lacks compulsory measures, which affects the application and management of enterprises. In addition, some enterprises blindly pursue big and complete information construction, and idle project capacity and waste of information resources in information construction are all urgent problems to be solved in the process of enterprise information construction. CCID survey also shows that 32.8% of enterprises believe that the immature social environment is the reason for not participating in e-commerce. Among them, the credit problem is one of the outstanding problems in the process of enterprise informatization. At present, e-commerce activities are mainly carried out among reputable enterprises, so the transaction volume is very limited. How to expand the transaction scope of e-commerce and reduce the transaction cost is always a concern of enterprises. Vigorously developing credit intermediary organizations and establishing social credit mechanism will become an important way to promote the development of e-commerce.