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下面为大家整理一篇优秀的essay代写范文- The development of computerized accounting，供大家参考学习，这篇论文讨论了会计电算化的发展。在会计工作中，会计电算化的目的就是为了提高企业的会计管理水平和经济效益，从而实现会计工作的现代化。而国外的会计电算化已经经历了四个阶段：一个单一的会计电算化业务；会计电算化处理所有综合数据；一个网络的建立，管理作为会计信息系统或企业管理信息系统的重心；设置会计或企业关系决策支援系统和专家系统。

Accounting computerization and the modern electronic and information technology of computer application in accounting work, is to use electronic computer to replace artificial bookkeeping, accounts, audit and statistics, analysis of accounting information, judgment, and even provide prediction and decision-making process, its purpose is to improve the enterprise accounting management level and economic benefits, so as to realize the modernization of accounting work.

Foreign accounting computerization has experienced four stages of development: a single accounting computerization of business; All comprehensive data processing accounting computerization; The establishment of a network, management as center of gravity of the accounting information system or enterprise management information system; Set up accounting or business management decision support system and expert system. According to statistics, the United States in 1983, 55% of the new program is used to manage and control, planning and analysis, used for calculation of only 45%, suggesting that overseas has entered the stage of the development and application of decision support system.

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Of accounting computerization in China starts late, such as Japan as early as 1986, more than 80% of more than 50% of the country's large enterprises and small and medium-sized enterprise has realized the accounting computerization, is greater than the rate of the development of accounting computerization in China for nearly 20 years ahead of schedule. In our country in the last century since the late 70 s to introduce computerization software and research, the overall development trend of China's accounting computerization experienced three development stages: namely, computerized accounting, financial management or business management computerization, computerized decision support. Through years of development, basically formed its own computerized system.

Today, from afterwards reflection of financial information to the financial management and decision-making support, real-time from closed a single financial management to the integration of comprehensive enterprise management transformation, become the development trend of financial software. With the Internet as a platform, for the majority of users provide accounting, invoicing, tax, audit and accounting services online accounting service is becoming more and more get the favor of small and medium-sized enterprises, the accounting computerization has been moving towards accounting informatization and network.

Accounting data processing more accurate fast. Under the condition of manual accounting work to be done by many people, realize computerization, input a accounting vouchers, accounting computerization system can automatically transfers and invoicing, billing, summary, report and a series of work. For a large number of repeat business, the system can automatically generate the pattern document of proof of charge to an account. For the preparation of accounting statements, and use moving average method for cost calculation is very complicated and high requirement of timeliness of accounting work, accounting computerization can also according to certain procedures, timely to extract data by computer, the output statements at any time, the complex accounting work to become more than simply and quickly. And greatly improve the accuracy of accounting information. After the implementation of computerized accounting, using a computer can be used under the condition of manual are reluctant to use can't even use the complex and accurate computer methods, so that the accounting work more fine, deeper and better play its role to participate in the management. Thus greatly improve the efficiency of accounting work, to make the accounting information provide more timely.

Because in electronic computer application, put forward a series of regulations on accounting data source, and the data can always be controlled in the process, to a great extent, solves the manual operation in the specification, unified error-prone, easy omission, improve the quality of accounting information's accuracy. Accounting information must be useful, to be able to meet the needs of decision makers, this is the quality attributes of accounting information, including reliability, relevance, importance and timeliness, etc., make the accounting information to a variety of metrics. At the same time, along with the increase of processing data, the unit information cost will be less and less, benefit is bigger. Can make a further guarantee the quality of the accounting work.

After the implementation of computerized accounting, accounting work efficiency, staff will juice can have more time and energy to participate in management, thus promoting the transition of the function of the accounting work, make the accounting in management play a bigger role in improve the economic benefit. After the accounting computerization of jobs can be divided into basic accounting and computerized accounting job. Basic accounting jobs can include: accounting supervisor, cashier, statistics, accounting, auditing, accounting archives management work; Computerized accounting jobs include: direct management, operation and maintenance of computer and accounting software system work. Basic accounting and manual accounting in accounting job. Basic accounting jobs must be hold accountant from job seniority card accounting personnel of the basic accounting jobs can one. One more duty on one or more. As long as the principle of internal check.

The influence of computerized accounting for internal control

Internal accounting control is refers to the enterprise in order to improve the quality of accounting information, to protect the safety of the assets, integrity, ensure relevant laws, regulations and rules and regulations to carry out such as the formulation and implementation of a series of control methods, measures and procedures, after the implementation of computerized accounting internal control system also has the corresponding change:

Under the traditional manual system, control the content of the main trading against economic item itself. For a business's each link, it takes some have appropriate permissions to review and signature, control way to phase separation, mainly through staff authority incompatible internal check system. And under the computerization system, all business processing is given priority to with computerized system, a computer security and maintenance, system management and system of operator's responsibilities, such as computer virus prevention and control of new content.

The original manual operation under some measures in the computerization of internal control systems there's no need for the following: such as establishment of course summary table of proof of charge to the summary table, and the trial balance, general ledger and subsidiary ledger check, etc.; The original manual operation under the system of internal control measures after the computerization transferred to computer through accounting software to achieve: such as proof of loan balance balance check for check and balance, amount. Therefore, the computerization of the internal control system is controlled by manual under the conditions of a single human to human, computer and network control. Because the computerization system of internal control system has manual control and computer programs, combined the characteristics of the network control, so the computerization system of internal control systems for many applications are included. Effectiveness depends on the application of these controls, such as program errors, or doesn't work, together with the dependence of the people and the importance of the program is running, can make the control failure and undetected for a long time. The need to change, therefore, in the form of internal control designing and matching new measures.

The main body of accounting and changed, control object is changed. Control object for the compatibility of accounting procedures and accounting work, etc., the accounting information by different persons responsible respectively recorded in the voucher books for inspection, mainly on the control of people; And under the computerization system, accounting data generally focus for processing by computer data processing department, but financial personnel often only responsible for the original data collection, audit and coding, and analyzes computer output of all kinds of accounting statements in the form of accounting computerization makes accounting internal control has changed. Computer control stricter than manual control, more reliable, it can overcome the randomness of artificial control. At the same time, the accounting personnel's permission and operation should be taken seriously, all in all, under the condition of computerized accounting, internal accounting control mode is part has been replaced by the computer, from the control of the people to the people and computer common control.

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