Information Characteristics Of Accounting Archives Management

Under the condition of computerization, the traditional theory and method of accounting archives management have shown some inadaptability. Therefore, we must carefully understand and grasp the new characteristics of accounting document information and its management under computerized accounting conditions, and supplement and perfect the management theory and methods of accounting archives in time, so as to make it play a guiding role in accounting document management practice. So, computerized accounting document information system and traditional Manual accounting What are the systems compared to?

　　 First, accounting information is stored digitally in computerized accounting document information system.

Under the computerization system, the accounting document information is stored in the magneto-optical medium in the form of electromagnetic digital signals. It can not be read directly, and is easily tampered or deleted without leaving any traces. In addition, the electromagnetic medium is easily damaged, so the accounting document information is also faced with the threat of loss or destruction.

　　 Second, computerized accounting document information system lacks transaction processing traces.

Due to the strict credential system in the manual accounting system, it has been gradually reduced or even disappeared in the computerized accounting system. voucher The stronger control functions will gradually weaken, and some of them will leave little trace. The existence of this problem will undoubtedly bring some difficulty to the effective control of accounting information.

　 Third, there is discrepancy between transaction authorization and execution of computerized accounting document information system and manual accounting system.

Authorization and approval control is a common and basic internal control. The manual accounting system has to pass the signature of the corresponding authority personnel for every link of the two economic businesses. However, in computerized accounting document information system, only those with corresponding rights can control the operation of output so as to achieve the goal of restricting the output of information. However, there are numerous cases of loss of control and loss caused by the use of special authorized documents or passwords by a business person. Such as: business personnel are bought by customers, illegally obtain other passwords, bypass the approval procedures to issue sales bills of lading, illegally write off customer receivables and related documents, steal company's customer order password information, issue fake orders, cheat company products, etc.

　 Fourth, the development of network technology and its further application in accounting activities bring many new problems. Network technology is undoubtedly the direction of development. Computerized accounting document information system will inevitably be affected, especially in Internet. Financial software The impact of the application on computerized accounting document information system will be revolutionary. At present, the network applications of financial software include: remote reimbursement, remote reporting, online payment, online charging, online tax return, online procurement, online sales, online banking, etc. these functions must be controlled accordingly, thus forming a new problem of internal control of computerized accounting document information system.