Research status of computerized accounting file management at home and abroad

Accounting computerized accounting files mainly include three aspects:

1) Accounting vouchers, accounting books, accounting statements and other accounting materials in written form printed out by the computer. These printouts of accounting vouchers, accounting books, accounting statements, and other accounting materials shall conform to the provisions of the state's unified accounting system, and shall be filed and kept in accordance with the relevant regulations, and the retention period shall be implemented in accordance with the provisions of the "Measures for the Management of Accounting Files."

2) Accounting data (accounting vouchers, accounting books, accounting statements, etc.) stored in tapes, disks, optical discs, microfiche and other media shall be properly kept and copies shall be kept before they are printed in written form. These media should be regarded as accounting information, and the accounting practice site should be added to the favorites or archived.

3) The full set of documents and software programs developed and used by the accounting computerized system should also be regarded as accounting file keeping.

In addition to the general file management system, the security and confidentiality of various computerized accounting files should also be emphasized. In general, the unit shall establish the following security and confidentiality measures:

The management of computerized accounting files should be anti-magnetic, with good fire prevention, moisture-proof, dust-proof and other work, important accounting files should be prepared in double copies, stored in more than two different locations;

Accounting files stored by magnetic media should be checked and copied regularly to prevent the loss of accounting files due to damage to magnetic media;

Strictly implement the security and confidentiality system, and do not stack accounting files at will, and strictly prevent damage, loss and leakage;

All kinds of accounting materials, including printed accounting materials, as well as floppy disks, optical discs, microfilms, etc., where accounting materials are stored, shall not be borrowed or taken out of the unit without the consent of the person in charge of the unit;

To borrow accounting materials, the corresponding borrowing procedures should be carried out, and the person who handled it must sign and record. Accounting materials stored on magnetic media should also be carefully checked when borrowed and returned to prevent infection with viruses.

In view of the above-mentioned characteristics of computerized accounting files that are different from traditional accounting files, in the management of computerized accounting files, in addition to the problems that should be paid attention to in the management of traditional accounting files, special attention should be paid to the following issues: 1Particular attention should be paid to the management of software documents in computerized accounting files.

These software documents are indispensable for the maintenance of accounting information systems, it can help to understand the design ideas of others and the source programs prepared**, at the same time, a software system will inevitably produce some problems due to subjective and objective reasons, if there is no complete software documentation, the maintenance of the system will be very difficult, or even impossible. 2.Computerized accounting files are greatly affected by factors such as quality, temperature and humidity, magnetic field, etc., and are easily damaged.

Attention should be paid to the following issues in management: When selecting the storage medium for preserving accounting files, special attention should be paid to the selection of medium with better quality and higher reliability, the quality of the storage medium is related to whether the accounting files can be used, and the quality of the paper will only affect the use effect; When storing accounting files, we should try to store them in a dry environment, and take necessary moisture-proof and moisture-proof measures to minimize the impact of temperature and humidity changes on accounting files; For accounting files with a long storage period, appropriate measures should be taken, such as appropriate temperature and humidity control, regular inspections, etc.; For computerized accounting files, corresponding measures should be taken to prevent them, such as strengthening inspections, taking necessary measures such as dust removal and dehumidification, and taking certain technical means to prevent theft of accounting files, so as to avoid or reduce man-made damage.

At the same time, if the following conditions are met, the electronic accounting data formed within the unit that belongs to the scope of archiving can only be kept in electronic form to form an electronic accounting file:

1) The electronic accounting data formed are true and effective, formed and transmitted by computers and other electronic equipment;

2) The accounting system used can accurately, completely and effectively receive and read electronic accounting data, and can output accounting vouchers, accounting books, financial accounting statements and other accounting materials in accordance with the national standard filing format, and set up the necessary review and signature procedures such as handling, auditing and approval;

C) the use of electronic file management system can effectively receive, manage, use electronic accounting files, in line with the requirements of long-term custody of electronic files, and establish the electronic accounting files and other associated paper accounting files retrieval relationship;

4) Take effective measures to prevent electronic accounting files from being tampered with;

5) Establish an electronic accounting file backup system, which can effectively prevent the impact of natural disasters, accidents and man-made sabotage;

6) The electronic accounting data formed do not belong to the accounting files with permanent preservation value or other important preservation value.

If the conditions specified in Article 8 of these measures are met, and the electronic accounting materials received by the unit from the outside are accompanied by electronic signatures that comply with the provisions of the Electronic Signature Law of the People's Republic of China, they can only be archived and stored in electronic form to form electronic accounting files.