Reflections on Strengthening Accounting Management under the Condition of Informationization



New features of accounting management under the condition of 1. informatization

1. Modernization of management means First of all, under the condition of informatization, only appropriate system software needs to be developed. After inputting personal basic information, this information management system can carry out effective memory, thus realizing "paperless" management of accounting. Secondly, this information management system can be convenient for the classification of accounting personnel, such as in accordance with the education, regional, title classification, and can facilitate the classification summary of the results in the form of charts and other output, which greatly improves the management efficiency, but also to facilitate the management of timely, dynamic access to the basic information of accounting personnel.

2. High efficiency of management services First of all, fast inquiry services can be provided. Under the condition of informatization, the ID card (passport number for foreign accountants) becomes the file number of accountants. Under this condition, units and individuals that need this kind of accounting information can enter the information system to conveniently inquire the information of accountants, thus providing efficient services for the society. Secondly, information changes can be made conveniently. For accountants, changes in basic information such as personal name, professional title and academic qualifications can be made conveniently to the issuing authority, and the changed information can be updated in real time, thus facilitating access. In addition, some of the information can also be modified by the accountants themselves, such as the normal promotion of identity cards, which provides favorable external conditions for strengthening accounting management.

3. Diversification of management functions Using the information management system, in addition to managing accountants conveniently, the information system can also be connected with other service systems to realize the expansion of functions, such as associating with mobile phone numbers, which can easily and quickly get in touch with accountants and communicate information.

Problems to be Solved in Accounting Management under the Condition of 2. Informatization

Although China's financial departments are making greater efforts to use information technology to strengthen accounting management and have achieved positive results, the further promotion of accounting informatization management is faced with challenges such as insufficient management flexibility, accounting information security, and system function expansion.

1. The flexibility of management is not enough

The flexibility of management is not enough, that is, the accounting management work cannot meet the actual needs, or there are areas for improvement. For example, for the problem of frequent cross-border flow of accountants, on the one hand, if this kind of personnel flow is cross-border flow within the province, relying on the platform of the provincial-level accounting personnel management system, the accounting personnel information only needs to be transferred within the system, and the procedures are relatively simple in the specific transfer process, but the work docking in various regions still needs to be standardized and convenient. On the other hand, if this kind of flow is inter-provincial flow, this kind of information will be transferred across systems. However, because the current information system is not fully connected, it is difficult to realize the cross-border flow of information, which increases the difficulty of cross-border management.

2. Accounting information security work needs to be strengthened

The use of information management systems to carry out accounting management must solve the problem of information security, but this information security still has some hidden dangers. On the one hand, because the computer system itself is not absolutely safe, some criminals may use the loopholes of the information system to obtain accounting information, which will bring adverse consequences. On the other hand, the confidentiality system of personal information of accountants needs to be further improved. Under the current management mode, people with authority can view it, which may lead to information leakage.

3. System functions to be further expanded

First of all, the accounting information management system and other social service information management systems have not yet been connected, thus limiting the management functions. Due to the difficulty of management and other factors, there is a lag in the docking of accounting management systems with other social management systems. Secondly, the function of the system itself needs to be further expanded, the current system is more used to record, query the basic information of accounting personnel, the role in the daily management of accounting personnel has not yet played, such as the establishment of accounting personnel integrity information subsystem to record the accounting integrity.

Countermeasures and Suggestions for Strengthening Accounting Management under the Condition of 3. Informatization

Strengthening accounting management under the condition of informatization can start from strengthening overall planning and planning, improving system compatibility, facilitating accounting management, strengthening training, improving the quality of management personnel, consolidating the foundation of accounting management, continuously innovating and expanding system functions, and improving the level of accounting management.

1. Strengthen overall planning and planning to improve system compatibility to facilitate accounting management

First of all, we should strengthen overall planning and strive to achieve the compatibility of different regional systems. On the basis of improving the existing provincial-level accounting information management system, we should strive to achieve the compatibility between different provinces, autonomous regions and municipalities directly under the central government, and strive to develop and improve the basic-level accounting information management system such as county-level, so as to build a wide coverage, compatible accounting management system. Secondly, it is necessary to strengthen macro-planning and strive to realize the construction of standardized modules of the system. In the process of further improving the existing management system, it is necessary to encourage different systems to adopt basically the same modules, so as to facilitate the information input and query of accountants, and to facilitate the transfer of information between different systems. Thirdly, we should pay attention to the docking of accounting management system and other social service systems, strengthen the information communication between the systems, so as to better play the role of system management.

2. Strengthen training to improve the quality of management personnel and consolidate the foundation of accounting management

First of all, we should strengthen the technical training of system management personnel. Through cooperation with system developers, computer training institutions or universities, we can help system management personnel to better master computer-related technologies and understand the basic functions of information management systems, thus facilitating accounting management. Secondly, it is necessary to develop a simple and intuitive operation manual to help accountants master the basic knowledge of information input, query and modification, so as to provide an external environment for the implementation of information-based accounting management.

3. Continuous innovation and expansion of system functions to improve the level of accounting management

First of all, we should pay attention to the expansion of system functions, according to the actual needs of accounting management work, and constantly develop new modules, improve the internal functions of modules, and enhance accounting management capabilities. Secondly, in order to continuously expand the system capacity and meet the needs of the increasing number of accounting personnel, the capacity of the system must continue to increase, so as to meet the needs of system management. Thirdly, we should explore the potential of the system innovatively, summarize and analyze the information of accounting personnel recorded in the information management system effectively, and formulate relevant reports to provide better services for the management of accounting personnel in relevant government departments. Finally, the innovative use of information management systems for personnel management, such as the use of information systems and the Internet docking, to send accounting personnel continuing education and training, title promotion and other aspects of information.


[1] Single bright square. On the necessity of strengthening accounting management [J]. China Foreign Capital, 2011;12

[2] Guo Xiangping. The practice of strengthening accounting management by Lixia District Finance Bureau of Jinan City [J]. Finance and Accounting, 2011;1