Impact of information technology on users of accounting information 5

Dear, I'm glad to answer for you: In the face of the far-reaching impact of information technology on traditional accounting, accounting practitioners need to apply new technologies in depth. As an information system that provides financial information as the core, accounting plays an important role in the operation and management of enterprises.

With the continuous development of economy and science and technology, as well as the gradual establishment of new accounting ideas and theories, computerized accounting has been further improved and developed while promoting the development and reform of accounting itself. This paper briefly analyzes and summarizes the differences between computerized accounting and traditional accounting, and the impact of accounting on computerization on traditional accounting.

The changes brought by information technology to financial management are concentrated in two aspects, one is the background of informatization, the environment facing the financial management of enterprises has undergone profound changes, the market competition is becoming increasingly fierce, and the knowledge economy.

At the beginning of the beginning, the needs faced by enterprise management, the problems that need to be solved, the conditions and methods to solve the problems have changed, which has given rise to a new enterprise financial management model, and the content, scope and method of enterprise financial management must also be adjusted accordingly. On the other hand, the wide application of information reputation reform technology provides an ideal platform for the play of financial management functions, especially with the increasing maturity of information technology, information technology provides more solutions for financial management and expands the means of financial management. The two complement each other and jointly promote the development of financial management theory and practice.

In general, the impact of information technology on enterprise financial management is reflected in four levels, namely: basic theory of financial management, financial management methodology, financial management practice and financial management tools.

The official website shall prevail.

The greatest impact of information technology on financial management is that information technology can be used to better and scientifically facilitate financial management.

The impact of information technology on financial management Information technology can make our financial management more technical and more convenient.

Information technology, referred to as IT, belongs to high-tech technology, which refers to the computer network as the core, mainly used to expand all human information functions, in other words, as a medium, which is conducive to people to better obtain, identify, transmit, process, analyze and use information.

It is with the continuous renovation and reform of information technology that China's accounting informatization industry has also experienced three waves. In 1979, the Ministry of Finance allocated 5.6 million yuan to support Changchun No. 1 Automobile Factory to carry out a pilot project of accounting computerization, which opened the prelude to the application of modern information technology in the field of accounting.

Since the 80s of the last century, the advent of personal computer and LAN technology has set off the first wave of accounting informatization in China, and the enterprise has entered the stage of computerization from the stage of single accounting data processing to the development stage of department-level accounting information system.

In the mid-to-late 90s of the last century, China's reform and opening up has entered a stage of deepening development, the development of network technology, especially the application of Internet technology and the popularization of ERP system, has set off the second wave of accounting informatization, at this time China's accounting has changed from computerization to informatization.

In this century, the application of technologies such as the Internet of Things, smart earth, cloud computing, and big data indicates that China's accounting informatization will usher in the third wave, and the transformation from informatization to intelligence is not far away.

The first is the update of financial software, and the second is the intelligence of electronic products, which accelerates the speed of financial statistics.

1.Changes to the accounting process. A large number of repetitive tasks in daily accounting have been standardized and systematized, the cycle process of bookkeeping, accounting and reporting in manual bookkeeping is no longer clear and emphasized, and the one-to-one correspondence between vouchers, account books and statements is no longer clear and intuitive.

The daily starting point of accounting work is only a terminal information entry, and everything else is done automatically by established procedures. Information technology has subverted the traditional accounting image, and trivial and complicated reconciliation and trial calculation have become faster, which has greatly improved the speed and efficiency of accounting information generation. The traditional business process is relatively independent from the accounting process, but under the condition of information technology, the integration and unification of business and accounting processes have become a trend.

In the whole enterprise process, the first chain management runs throughout, the financial system only acts as a concentrator of financial data, and many traditional bill delivery is replaced in the process and processed by business personnel, which is concentrated in procurement management, inventory management and sales management.

2.Changes to the design of internal controls. The procedural process design simplifies and compresses the intermediate links of review and verification, especially the remote review instructions, and the review and synchronous operation make the review high-speed and effective.

At the same time, with the help of real-time image entry and transmission, the security identification of important bills becomes more timely and effective, which is of great significance to ensure the security of enterprise assets.

3.Information is highly centralized and shared. Due to the information networking, the terminal input data enters the system information center at the same time.

The information center can obtain the information sources of each branch in the first time, realize real-time understanding, summary and transmission, and make real-time decision-making possible. At the same time, with the help of the network, it is possible to share information at the terminal, and the information asymmetry and untimely transmission within the enterprise are broken. The traditional business process is relatively independent from the accounting process, but under the condition of information technology, the integration and unification of business and accounting processes have become a trend.

In the whole enterprise process, the first chain management runs throughout, the financial system only acts as a concentrator of financial data, and many traditional bill delivery is replaced in the process and processed by business personnel, which is concentrated in procurement management, inventory management and sales management.

4.The dependence between accounting and business has increased, and the focus of accounting work has shifted forward. The design and implantation of enterprise resource planning (ERP) has enabled financial work and business activities to be carried out simultaneously on one platform, and accounting has changed from the previous post-event accounting to full participation in the business process, and the accounting supervision has been greatly strengthened.

The impact of information technology on the accounting environment.

The emergence and development of accounting is closely related to the environment in which it is located. Accounting environment refers to the objective conditions and conditions that have a significant impact on and depend on the existence and development of accounting theory and practice (including direct and indirect), such as economic environment, scientific and technological and cultural environment, legal environment, international environment, etc.

Tang, chairman of the New Technology Alliance and the "father of the digital economy". In his book "Blueprint for the Digital Economy - The Boom of E-commerce", Tepscot believes that "the innovation of information technology has set off a digital revolution in the new era, which will completely change the mode of economic growth and the world economic structure, and lead enterprises into the ...... of the digital economy era."”

From the above classic discussion, we can see the clues of the impact of information technology on the accounting environment:

1.People's requirements for the ability to process accounting information and the quality of accounting information have been greatly improved.

The rapid development of computer technology, network technology, software development technology, and communication technology has made many accounting problems that were difficult for people to deal with easy to handle, which has greatly improved the ability to process accounting information. Correspondingly, people's requirements for the quality of accounting information are also increasing, and users of accounting information require the timeliness, relevance and quality of accounting information, and the sharing, personalization, database and diversification of accounting information forms.

2.As a result, accounting has developed into a marginal discipline.

Mr. Yang Jiwan, a well-known accountant in China, once predicted: "In the IT environment, accounting as an independent discipline will gradually transform into a marginal discipline." As a branch of management, the content of accounting will continue to expand and extend, and its independence will be relatively reduced, which will reflect the interdependence, mutual penetration, mutual support, mutual influence and mutual constraint between accounting and other economic management disciplines.

Sensing technology, communication technology, computer technology and many other information technologies have promoted the development of accounting to a marginal discipline.

The top 10 information technologies that affect accountants include: financial cloud, accounting big data analysis and processing technology, process automation (RPA and IPA), middle office technology, electronic accounting files, electronic invoicing, audit and remote audit, new generation ERP, remote work, and business intelligence (BI).

At present, China has fully prepared to start the road of digital transformation, and the digital era has put forward inevitable requirements for the digital transformation of accounting. Recently, at the summit forum of "Accounting Technology Acctech Coping with Uncertainty Challenges", the top ten information technologies affecting Chinese accountants in 2022 were selected. Compared with last year, the company has added **audit and remote audit, ** and remote office and business intelligence technology, and these three are inseparable from the support of data.

Judging from the selection results, at present, the attention of the middle office technology is increasing, and the characteristics of this type of technology are that it can break the information barriers between different systems, achieve a high degree of information sharing, and can respond to the changing needs of the front office application with the help of low-quality, micro-service and other technologies.

What is RPA, IPA?

RPA, full name in English is robotic process automation, Chinese translated as machine ** process automation, is a kind of software. To put it simply, RPA is to realize the end-to-end automation of repetitive, boring, and meaningless digital business processes, with high execution efficiency, weak coupling, easy to use, flexible expansion, and high return on investment.

IPA, the full name of Chinese is Intelligent Process Automation. In order to break through the ceiling of traditional automation, RPA vendors meet the automation needs of various industries for unstructured data services, such as automating invoice processing.

At present, domestic and foreign manufacturers have begun to integrate RPA with mainstream AI technology, as well as innovative technologies such as cloud computing, process mining, and low-quality technology to expand the area of automation and lower the threshold for use.