Problems And Countermeasures Of Network Accounting

Network accounting is an accounting activity to confirm, measure and disclose various transactions and events under the Internet environment. It is an accounting information system based on the network environment and an important part of e-commerce. It can help enterprises realize remote processing of financial and business remote reimbursement, statements, auditing, auditing, dynamic accounting and online financial management, supporting electronic documents and electronic money, and changing the way of obtaining and utilizing financial information, so as to enable enterprises to enter the paperless stage of accounting.

First, the problems faced by network accountants.

1. the authenticity and reliability of information transmission.

Under the environment of network accounting, there still exists the risk of information distortion. Although paperless delivery can effectively avoid information distortion caused by human factors, it can not be ruled out that electronic credentials and accounts are arbitrarily modified without leaving traces. Traditional means to ensure the effectiveness of credentials and clear economic responsibilities are no longer available.

2. security of computer system. Mainly include

Hardware security. Network accounting mainly relies on automatic data processing function, and this function is very concentrated. Natural or man-made minor errors and disturbances will cause serious consequences. The main factors that affect computer hardware security are natural factors and management factors.

The security of network system. Network is a double-edged sword. It enables enterprises to use Interner to find potential trading partners and complete online transactions, but also exposes itself to risks. These risks are mainly caused by the leakage of unauthorized personnel and malicious attacks by hackers.

3. high requirements for accounting software.

The exchange visits on Internet make the mutual understanding between enterprises deepen. How to make use of other enterprises' accounting information to make timely and effective comparative analysis, draw information on the decision value of the enterprise, further realize the accounting level to move forward to the financial management and decision support layer, is the new requirement of network accounting for the development of accounting software. At the same time, with the development of e-commerce and the increase of business, the amount of accounting information processing will be greatly increased. How to make the accounting system deepen to the network multi-user and management information system is the new requirement of network accounting for the operation environment of accounting software.

Two, countermeasures for developing network accounting

1. speed up legislation.

The state should formulate and implement the laws of computer security and data protection, and strengthen the control of information systems from a macro perspective. For example, in 1984 and 1990, the British government promulgated the "the computer misuse act" and the thedata Protection Act, which provided a good social environment for the development of computer information system.

2. technology and management.

For important computer systems, electromagnetic shielding should be installed to prevent electromagnetic radiation and interference from making computer room management regulations, adopt safety protection measures, and strengthen the management and preservation of magnetic medium files, so as to prevent information loss or leakage.

3. network security.

We should improve internal control and establish data protection agencies in the operating system. When calling computer confidential documents, we should log in the name, date, usage and result of the application. At the same time, the system can automatically identify effective terminal entries. When illegal users attempt to log in or the password exceeds the quota, the system will lock the terminal, freeze the user ID, record the situation, and call the police immediately.

Improve the security and defense capabilities of the network system. To prevent virus, firewall technology can be used to block viruses and illegal visitors from outside the intranet. Data encryption is widely used in information systems to prevent information from being divulged during transmission.

4. software development.

Improve the universality and practicability of accounting software. The commercialized software purchased can be developed two times, and the shortcomings of the two development software and commercial software can not be overcome through interface and system integration.

Efforts should be made to develop the environment of accounting software to a higher level. On the windows platform, database, such as FoxPro, Sybasc and VisualBasic, can be used to improve the adaptability of accounting system to Internet.

5. accounting computerization system.

Establishing the post responsibility system of computerized accounting. The post responsibility system is the guarantee for the smooth implementation of computerized accounting work. The management of accountants must truly reflect the principle of "responsibility, right and profit". It should clarify the responsibilities and powers of all kinds of personnel in the system, and link them with interests.

Do daily operation management. Daily operation management mainly includes computer system management and operation management.

Do well in the management of accounting files. We should do well in the fields of antimagnetic, fire prevention, moisture-proof and dustproof for computerized accounting files. We should prepare two important accounting files.