The influence of cloud computing on accounting informatization

The Enterprise management Information system based on cloud computing will become the development trend of the next generation Enterprise Informationization, and the application of cloud computing to accounting information system can help to push the construction of enterprise accounting information. As an effective way to reduce the cost of enterprises and improve the flexibility of accounting information system, it has recently gained more attention and impetus of development.

The accounting work under the cloud computing environment is the virtual accounting information system which is constructed on the Internet by using cloud technology, and completes the accounting and accounting management of the enterprise. This kind of accounting informationization construction and the service uses the outsourcing pattern, will further promote the accountancy work forward development.

Accounting + Cloud computing = "cloud Accounting"

In the future, such a function of accounting may, like it technology, be outsourced to outside specialized companies such as accounting firms and finance companies. Companies cut the entire financial process into segments, but only one paragraph (that is, a business process) or a few paragraphs to the outsourcing company to do so to streamline the staff and make the company more efficient.

The influence of cloud computing on accounting informatization

Cloud computing is a combination of software, hardware, and services on the Internet that is provided to users in the form of Web services. With the development and popularization of cloud computing industry, more and more enterprises have joined in the development and application of cloud computing industry, which has provided great convenience for the transfer of enterprise information management system to "cloud" computing. "Cloud" computing has a great influence on the application and construction mode of accounting informationization of enterprises, which provides the possibility for the small and medium-sized enterprises to advance the construction of accounting informatization.

The Enterprise management Information system based on cloud computing will become the development trend of the next generation Enterprise Informationization, and the application of cloud computing to accounting information system can help to push the construction of enterprise accounting information. As an effective way to reduce the cost of enterprises and improve the flexibility of accounting information system, it has recently gained more attention and impetus of development.

The accounting work under the cloud computing environment is the virtual accounting information system which is constructed on the Internet by using cloud technology, and completes the accounting and accounting management of the enterprise. This kind of accounting informationization construction and the service uses the outsourcing pattern, will further promote the accountancy work forward development. The benefits of cloud computing in accounting information system are mainly shown in the following aspects.

(a) Reduce the cost of enterprise information construction

Traditional accounting information stored in the original vouchers, books and other paper records, the computerization of the accounting information part of the centralized, each branch, each department will have their own IT systems and information storage platform, storage of their own data, can not achieve information sharing, and the various departments or branches of it construction may be due to staffing and other reasons resulting in different system levels. After the company set up a cloud computing platform, can promote the branches and departments to store information to the cloud, each branch and each department can enjoy the same level of IT systems, and to achieve information sharing, centralized management. If the company builds a private cloud that does not meet the company's development requirements and the cloud service provider buys a public cloud, the company will buy it on demand and pay for the public cloud it occupies, thereby saving it fixed investment in the purchase of a large number of storage hard drives and processors, and efficiently buying cloud services on demand. This means that the use of accounting information construction and service outsourcing model, enterprises do not need for the information needed for infrastructure construction investment substantial financial resources. At the same time, from the purchase of financial software, installation to the maintenance of information systems, such as a series of problems need not be personally resolved by the cloud computing provider to deal with. All electronic equipment of the enterprise only needs to connect the Internet, can enjoy the service of cloud computing, the enterprise buys this kind of information computation and processing ability like the purchase service, can pay according to the flow rate.

(ii) To enable enterprises to quickly adapt to the needs of new economic services, timely provision of accounting treatment methods

Under the traditional information mode, due to the limitation of software function, information system cannot deal with the problem of accounting information communication quickly and timely. In the cloud computing application model, the new Economic activity processing way is integrated in the cloud, the enterprise may choose the corresponding service according to own demand. On the one hand, enterprises can update and adjust the function of information system according to their business change, on the other hand, when the accounting standards need the enterprise to adopt the new accounting treatment method, the enterprise can be consistent with the accounting standards in time.

(iii) More convenient information transfer between enterprises

The economic activity of the enterprise is the main source of accounting information, the bank, the capital market, the stock market, the government organ and so on are important auxiliary sources of economic information. In the traditional accounting information construction mode, Enterprise's information system is difficult to cooperate with external. In the future, more business fairs will be held on the Internet, and conferences, negotiations, contracts and so on can be realized through network Electronic Data Interchange and fund transfer. The data that the company needs to collect is electronic data, rather than the traditional accounting in the paper records; Moreover, once the business occurs, the information data can be transmitted to the cloud in real time through any networked terminal, which can record the accounting information related to the business in real time, and handle the accounting business such as budget control and cost accounting. In the cloud computing environment, online tax, bank reconciliation, audit, transaction, and Enterprise and upstream and downstream enterprises and users of the accounting information system integration is possible, so that enterprises with banks, tax, accounting firms and other institutions to contact.

(iv) to provide a large number of information to enterprises to strengthen accounting control

Accounting is an economic information system, which includes receiving, confirming, classifying, recording, storing, transforming, outputting, analyzing and utilizing the financial information and related non-financial information of enterprises, and making effective control over the business activities. Cloud computing, as an advanced information technology, will bring new changes to the mode of operation and the way of work of the employees, and also bring a new change to the accounting data collection environment, collection tools and collection modes. In the cloud computing application model, the enterprise's information system is no longer an information island, through the cloud computing provider's information service, the enterprise can easily obtain a large number of information outside the enterprise, help to strengthen the enterprise's accounting control. The realization of real time collection of accounting data extends from inside the enterprise to the outside. Based on the basic support of the Internet, enterprises can always request data from partners, suppliers and agents, and the transmission of data will be obtained directly in the cloud, more efficient and not occupy the storage space of the company itself.

Cloud computing strengthens the collaboration within and outside the company. In a highly developed cloud computing, the company's internal financial integrity has a good integration process, through the information flow synergy, the orderly cooperation of various departments, rational allocation of enterprise resources, to achieve business efficiency and maximize efficiency. From the external perspective, the common business interests of partners mainly through the whole business cycle of information sharing, to achieve and meet the growing customer demand, but also to meet the vitality and ability of the enterprise itself. Through the integration of the competitive advantages of each partner to create and obtain the greatest business value and profitability. At this level, the cloud not only synergy with the internal resources of the enterprise, but also need to establish a unified platform, customers, suppliers and other partners into the information system platform, the implementation of information efficient sharing and a series of links to the business.

(v) Promotion of enterprise financial process reengineering

Information technology not only changes the accounting information flow, but also changes other business processes. For example, in the traditional accounting, the purchasing department sends the order copy to the Finance department after issuing the orders to the supplier, the acceptance department examines the supplier's product to send the acceptance report to the Finance department, the supplier also needs to send the product invoice to the Finance Department, and the Finance department needs to check the three original documents If you build a company information platform, the procurement department to make orders to suppliers and retain a copy in the information system, the acceptance department after receiving the goods to check the goods and orders are consistent, the registration of receipts. The information system automatically reminds the finance Department of the order to which the payment term will be made, and the Finance department pays again. This can improve the speed, accuracy and share of information transmission, reduce unnecessary flow and decrease manpower consumption.

The development of cloud computing will push the financial process all the online. With the support of cloud computing systems, the company stores data of varying levels of secrecy in a cloud of different classes, to give different relevant personnel to view, modify, update the right to data, business process can be done: the purchase and sale business in the online firm, the contract with electronic data form; accountants record business under their own display, Attach a link to the contract agreement, the information is sent to the cloud; The cloud stores data and operates on its own, forming reports and data of various indicators; management on its own screen to see a variety of financial data, analysis of data, monitoring indicators; obtain authorized accounting firm to obtain the company's accounting information, on behalf of processing some accounting business, For example, adjust the difference between accounting confirmation and tax confirmation; the company will transmit all kinds of reports to the tax department's cloud space, the tax department shall check the company's financial tax, and then audit the company's finance on the internet, and make the electronic audit report; Can expand the Business Report language XBRL, can realize the enterprise data automatic collection, Organize, compare, reduce the cost of information use, improve the quality of information; Companies report, audit reports, etc. to the "everyone can see" permission level of the cloud; Report readers can read enterprise data through the Extensible Business Reporting language XBRL; Each shareholder can participate in the discussion of the company's status and development strategy while reviewing the financial data.

The proposed concept of "cloud accounting"

Cloud accounting can be defined as the virtual accounting information system which is built on the Internet and provides accounting, accounting management and accounting decision services to the enterprise. It can also be said that cloud accounting is the use of cloud computing technology and ideas to build accounting information infrastructure and services. The connotation of cloud accounting can be understood from two aspects of software service provider and enterprise user.

For the software service provider, the cloud accounting service construction mainly includes the hardware and software infrastructure construction and the accounting related information system construction two main body, for example takes the enterprise accounting information System as the core integrated management system, the server, the network storage, the accountancy information system and the related business information system and so on, The software service provider only needs to concern on the Internet to be able to provide the various components which constructs the Enterprise accounting information System, the leasing component implements the enterprise accounting informationization the price-value is reasonable, whether can reliably support the enterprise's accounting information service, the accounting management and the accounting decision-making and so on the accountancy affairs processing, the salary Material accounting, cost accounting, sales accounting and Accounting statement processing are the core services of accounting informatization. Thus, the accounting information system built by cloud computing technology is cloud accounting. For the enterprise, its fundamental purpose is to obtain the accounting information system and the related business Information System service provided by the software service provider, its important measure is its own satisfaction, the corresponding service is provided by WHO, after the steps to complete, is no need to care about, but only for their own services to pay. Therefore, for enterprises, cloud accounting is based on the Internet to provide and pay for the accounting information system as the core of the integrated information system services, these services should be integrated in form, single sign-on. Although the cloud accounting is fictitious, but is transparent to the enterprise, the Cloud Accountant gives the enterprise the feeling and constructs in this department, this system's accounting information system provides the function and the service is consistent, this form is the more general Cloud accountant.

(Responsible editor: The good of the Legacy)