Research on the transformation of accounting function in the information environment

郭悅

Abstract： the development of information technology provides a new mode for the financial accounting of enterprises， and makes its work function change revolutionary， so as to improve the level of financial accounting work and support the innovation and development of enterprises. Based on the transformation of accounting function， this paper analyzes the existing problems， summarizes the transformation measures， in order to provide help for the accounting information work.

Key words： informatization， enterprise accounting， work function， function transformation

一、Potential problems of financial accounting informatization of enterprises

1. Accounting information is only a form

The traditional financial accounting of enterprises adapts to the information environment. If only the transformation of information forms is realized， the transformation of integration cannot be completed， the adaptability is poor， the work efficiency cannot be effectively improved， and the advantage of information cannot be reflected. This kind of information is just a form.

2. Lack of information accounting talents

Facing the change of technology and idea， enterprise financial information needs professional information technology talents， and the lack of capital and technology is a common phenomenon. The lack of information talents hinders the effective implementation of accounting information. Enterprises need to integrate the introduction and training to support the enterprise's information ability.

二、 Measures to change the function of accounting work in Enterprises

1. The transformation of accounting information concept

Information technology is the essential quality of accounting personnel in enterprises. Enterprises must implement the concept of information management.The decision-making level of enterprises should attach great importance to the work of accounting information， and implement it from organization and management. Employees must master information technology and fully participate in accounting information operation. Enterprises need to carry out comprehensive training and guidance of accounting informatization to meet the needs of job function transformation.

2. Improve the informatization level of financial and accounting work

Enterprises need to strengthen the training of accounting personnel's informatization ability， improve their informatization practical operation skills， and lay a foundation for the transformation of accounting informatization work functions.In view of the complexity and large amount of data in the accounting work， the information technology is used to realize the information-based accounting， ensure its preciseness， standard process and high efficiency， and make the accounting account play a due role in the management decision-making.

3. Application of accounting information software

According to the actual needs of enterprises to establish a comprehensive application of information technology to promote the transformation of accounting functions by means of information technology.Enterprises need to improve the application and innovation of information software to meet the needs of new financial and accounting work， apply a variety of financial and accounting software， effectively save resources， improve efficiency， formulate budget and monitor to ensure budget objectives.

4. Improve the management rules of accounting information

We will continue to improve the financial and accounting system of enterprises， determine the power and responsibility of posts， and improve the degree of financial and accounting control. According to the relevant laws and regulations of the state， establish the standards and norms of financial and accounting work. Systematically carry out information-based and standardized training for financial and accounting personnel， bring financial and accounting management into the scope of enterprise management， and fully implement it.By using advanced accounting software and referring to its management system， we will establish an audit and supervision mechanism， form a risk aversion mechanism， improve scientific budget control and accounting， track capital flow and control internal consumption， and comprehensively guarantee the financial security and standardization of enterprises.

References

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