外文译文及原文

Problems and Solutions of Popularization of

Accounting Network

Kan Lu, YingLi Fu, CaiDong Gu, Liang Zhang

Physics Procedia 33 ( 2012 ) 1155

–

1159;

uction

Accounting

software

in

China

are

undergoing

the

transformation

from

the

ex-post

accounting-based

accounting

system

to

the

integrated

management

information

system.

It

has

made

great

progress

that

accounting

software

developed

from simple numerical calculation to comprehensive numerical accounting and even

to

the

stage

of

accounting

information

system

with

artificial

intelligence.

There

are

more than 40 kinds of accounting software accredited by the Finance Ministry. The

total number is more than 200,including software that are being used and accredited

by

financial

sectors.

And

there

have

been

a

series

of

practical,

efficient

and

highly

commercialized accounting software.

China's existing accounting Network is still at a low level, which is specifically

embodied in:First, people's cognition of accounting Network is not enough. Second,

professional

skills

of

accounting

Network

staff

need

to

be

improved.

Third,

limitations of accounting software bound the development of Network undertaking in

our

country.

Last,

accounting

Network

cannot

achieve

the

complete

sharing

of

information resources. All these aspects have seriously hampered the popularization

of accounting Network in our country.

ms of personnel

's cognitions of accounting Network are not enough

In China, Network started fairly late and people were not fully aware of the

meaning and the importance of it. The main reason of not being equipped with

accounting Network, especially for those medium and small-sized enterprises, is not

simply the shortage of funds. More importantly, it is because enterprise leaders are in

lack of a correct cognition of accounting Network.

In some underdeveloped areas of China, economic foundation is weak. Most

enterprises have poor economic efficiency; administrative units and public institutions

are short of expenditures; popularizing rate of hardware equipment is quite low.

Consequently, the meaning and functions of accounting Network are not fully

recognized by leaders or financial and accountancy personnel in some units. Instead,

they mistakenly believe that accounting Network aims merely at lessening manual

labours of accounting personnel. It is unnecessary to carry out accounting Network in

units that have abundant accounting personnel. Some people think that accounting

Network is just a development trend and they prefer to wait until some time later. Due

to the bias of cognition, all these will lead to negative attitudes toward Network in

accounting work, and finally seriously affect the development and the popularization

of accounting Network.

professional skill level of accounting Network personnel

Computerization requires not only mastering professional skills of accounting for staff,

but also having considerable professional skill of computer. However, the majority of

accounting personnels are in temporary shortage. Older generations of accounting

staff with proficient skills of accounting are not familiar with computer, yet new

generations do not have enough practical experiences in dealing with increasingly

complex accounting treatment. Although they can pass the accounting

computerization qualification test, it is only a small fraction of content concerned with

the test being mastered. Once encountering problems out of the range, they could do

nothing but resolve together with software maintainers. However, most of those

maintainers are only familiar with computer instead of accounting, so the two sides

cannot coordinate well with each other. This also accounts for the restriction of

popularization of accounting computerization.

ms of software and equipment

tions

of

accounting

software

bound

the

development

of

computerization

undertaking in our country

Instead

of

management,

most

software

of

accounting

computerization

focus

on

adjust accounting.

Accounting computerization emancipates financial and accountancy personnels from

onerous

work

of

casting

and

rendering

accounts,

and

also

enables

them

to

focus

mainly

on

strengthening

financial management.

However, a majority of units in our country only attach importance to rendering

accounts and neglect the management. There are so many accounting contents which

involve accounting software, including general ledger, wage, fixed assets and report

forms,

that

modules

with

managerial

functions

provided

by

accounting

software

developers, such as cost accounting, budgeting, analysing and others, are excessively

simple in content design and incomplete in functions. Consequently, the managerial

functions of Network are limited.

At

present,

the

universality

of

accounting

software

that

are

on

the

market

is

relatively

poor.

Most

accounting

Network

software

has

heavy

workload

of

system

initialization and bulky

volume.

It

is

difficult for enterprises to choose the function

according to their own needs. To solve this problem, suitable module can be selected

from different software companies.

Yet

accountingsoftware

of

different

companies

is

impossible

to

be

seamlessly

connected

so

that

data

exchanging,information

sharing

and

management

controlling

cannot be carried out. What's more, they are hardly able to be combined with other

managerial

subsystems

of enterprises like personnel

system. Hence, it is difficult to

form a whole management information system for enterprise.

There

is

no

guarantee

of

data

security

and

confidentiality.

For

enterprises,

financial

data

concern

their

survival

and

development.

The

so-called

encryption

of

some

software

is

merely

the

encryption

of

software

itself

which

aims

at

preventing

piracy.

It

is

hardly

to

be

kept

secret

for

accounting

data.

Once

problems

of

system

come

out

like

virus

or

other

unexpected

incidents,

it's

impossible

to

ensure

no

leakiness.

ting Network cannot achieve the complete sharing of information

resources

Currently, Network in our country is confined to accounting system. However,

accounting information is closely related to that of other sectors inside the enterprise.

For example, personnel

information involves wage accounting, business segments

information involves sales and purchase accounting. Changes of information in

different sectors would give rise to variations of accounting software in our

country rarely is

software to conduct their own management, which fails to realize timely updating and

sharing of data. This not only wastes human and financial resources, but also

increases the error rate of data which reduces the effectiveness of utilizing accounting

information.

ons of related problems

ion and training of related personnels

4.1.1Enhance thinking and understanding of personnels

Popularization

of

accounting

computerization

is

a

great

cause

of

far- reaching

significance

so

that

people

should

fundamentally

have

an

overall

and

profound

understanding of accounting computerization.

Related

departments

of

the

country

should

take

every

opportunity

and

adopt

a

variety

of

ways

to

reinforce

the

propaganda

of

accounting

Network.

Publicize

functions and significance of accounting Network by taking advantage of leadership

and

accounting

personnel

meeting

under

the

circumstance

of

unified

issuing

and

arrangement of Finance Bureau.

Assign

professionals

to

do

this

job

in

different

units

and

make

them

be

aware

that

accounting

Network

not

only

emancipates

most

accounting

staff

from

heavy

labours

but

also

feed

back

accounting

information

timely,

systematically

and

comprehensively. This is beneficial to unit leaders in acquiring the latest information

of economic activity, predicting various kinds of business programs, and reflecting the

variation tendency of market as well.

In

addition,

it

can

be

also

used

in

management

for

promoting

the

economic

benefit

of

a

unit

to

the

utmost

extent.

In

the

meantime,

Network

provides

office

automation

with

impetus

and

substantially

increases

office

efficiency.

It

is

an

inevitable

choice

of

modern

financial

accounting

and

management

that

further

clarifying

the

implementation

of

accounting

Network,

which

is

a

basic

skill

for

accounting

personnel

of

the

21st

century.

Therefore,

the

profound

understanding

of

accounting

Network

must

be

improved

so

as

to

lay

the

foundation

of

popularizing

accounting Network in terms of thinking and understanding.

4.1.2Reinforce

the

cultivation

of

talents

of

accounting

Network

Promote

the

cultivation

of

accounting

Network

talents

of

high

level

in

institutions of higher education. Set up the major of accounting Network in colleges

and add computer specialty to finance and accounting specialty. Meanwhile, colleges

and

universities

should

also

enhance

the

cultivation

of

accounting

audit

talents.

At

present,

there

is

hardly

accounting

audit

curriculum

in

colleges

and

universities,

which causes the extreme shortage of computer audit talents. Reinforce the training of

Network knowledge for accounting personnels that are incumbent. Due to the lack of

accounting

Network

in

some

small- sized

enterprises

and

the

requirement

of

basic

Network personnels in units which have access to accounting Network, only a portion

of people are acknowledged with basic Network. But it is important to cultivate talent

that are acknowledged with middle-rank accounting Network.

And

after

the

training,

it

must

be

made

an

emphasis

of

sequent

educational

training

annually.

Update

training,

improve

the

Network

knowledge

structure

of

accounting

personnels

and

enrich

relevant

computer

knowledges.

Today,

computer

technologies are

changing

rapidly and new

application softwares

continue to

spring

up. Operating system needs to be upgraded every one or two years.

There are still a series of problems for accounting software like being upgraded

and

added

with

new

functions,

even

though

they

do

not

need

to

be

alternated.

All

these

require

the

adaptation

to

constantly

changing

situations

and

the

retraining

of

accounting

Network

knowledge

for

accounting

personnels.

Enterprises

should

cultivate

backbones

of

accounting

Network

and

stimulate

the

improvement

of

accounting personnel quality.

Units

that

are

equipped

with

Network

should

make

investment

of

human