Electronic Analysis Of Original Voucher

First,

With the development of information technology, the information system is moving towards "paperless" and "information oriented".

(1) the connotation of accounting information system integration is analyzed from the scope, and the integration of accounting information system includes two aspects: internal integration of accounting system and integration of accounting system and external environment.

The essence of internal integration of accounting system is to integrate management accounting and financial accounting by using information technology. The integration of accounting system and external environment is based on optimizing the integration of accounting and enterprise management and business operation, and carrying out paperless data pfer among subsystems of enterprises, and further optimizing various subsystems of enterprise information so as to achieve the goal of accounting informatization and enterprise informatization.

The external integration of accounting information system, from the perspective of technology, is the breakthrough of the concept of computerization, with the accounting department as the core information system framework.

On the basis of ERP system, it further integrates with PDM system and OA system to eliminate data redundancy and duplication processing in every system, and improve data processing and data pmission efficiency between different systems on the basis of full sharing.

The enterprise information school is born in the corresponding business process, so the integration of enterprise's information professional subsystem requires not only the integration of information flow, but also the reconstruction of business processes.

Business process complies with the establishment of enterprise organization and is restricted by the division of functional departments, so that every subsystem of enterprise information system is usually built around functional departments, thus forming many professional sub information systems.

Each specialized subsystem forms a relatively independent information center, and any information center has its own unique information flow structure, corresponding to its independent business process.

System integration is the need of information development. The goal is to improve the function of accounting information system, improve the quality of accounting information, and solve the problem of data redundancy and information isolation from the whole enterprise perspective.

As the starting point of the accounting business, the application degree of the information technology restricts the automation level of the accounting data processing; as the concrete form of the data pmission between the business operation and the accounting system, the application degree of the information technology is related to the integration level of the accounting information system and the external environment.

(two) the original voucher of paper original voucher and information incompatibility is generated in the business business, and enters the accounting department in a specific format. After the audit is unmistakable, the data is loaded into the accounting data processing system.

The original voucher takes paper medium as business data carrier, and has become the key link restricting informatization.

First, the original certificate of paper media is binding on the function of accounting information system from different sides.

First, the original document of paper medium restricts the data pmission mode between accounting departments and other departments within enterprises, and restricts the full application of information technology in accounting, so that bookkeeping documents can only be manually entered, which limits the automation of accounting data processing to a certain extent.

Secondly, the basic process of entering the accounting system after the generation of the original documents of the paper medium is first submitted to the accounting department by the relevant business personnel, and then is entered into the system by the accounting personnel in the form of book entry vouchers.

This prolongs the time interval between business activities and accounting information processing, and causes accounting information processing to lag behind its business activities, thus becoming the first obstacle to the collaboration of business flow and information flow.

Finally, as part of the information flow, the original voucher is one of the specific forms of data pmission of various professional information systems of enterprises. The original certificate of paper medium becomes one of the obstacles for integrating accounting information system with other systems of enterprises.

Second, paper original vouchers restrict the efficiency of enterprises.

Manual accounting and computerized accounting take accounting vouchers as business data.

Third, paper original voucher is a specific form of data redundancy between information systems.

Original vouchers are usually divided into external vouchers and internal vouchers according to their sources.

In terms of enterprise scope analysis, internal voucher is one of the most important forms of data storage among enterprises.

It is manifested in the existence of multiple copies of original vouchers, such as warehouses, requisition lists, delivery orders, sales invoices, etc.

These original vouchers are repeated data stored in accounting, statistics and business information systems as the raw data of business activities.

Fourth, from the perspective of electronic commerce, relevant orders, contracts and payments can be completed in electronic form, and the original vouchers such as sales invoices and receipts and payment documents as original vouchers are still in the form of paper medium.

This uncoordinated negative effect is as follows: first, it limits the further development of e-commerce in China; two, it affects the efficiency of tax returns and tax collection and management by tax authorities; three, it restricts the smooth implementation of the integration of e-commerce and accounting business, and affects the process of accounting informationization and enterprise informatization.

Finally, its limitation restricts the effective development of the electronization of the original voucher.

Two. Enterprise level scheme of electronic voucher.

The electronization of original vouchers refers to the establishment of enterprise information platform by optimizing integration in the enterprises with relatively mature application of information technology under the existing conditions, so as to achieve unified collection of raw data in business operations, centralized management of enterprise archives, and exchange of information and data by enterprise subsystems through the enterprise information platform, so as to overcome the shortcomings of the current information system and accelerate the process of informatization.

(1) the construction of enterprise information platform, accounting information system is a specialized subsystem of enterprise information system, accounting informationization is a link in enterprise informatization.

Building enterprise level information platform is a specific form of integration of specialized subsystems within enterprises, and also a basic means to realize the electronization of original vouchers.

In the process of enterprise informatization, the phenomenon of "heterogeneous system" is difficult to eliminate due to the objective existence of various professional subsystems, such as business characteristics, system construction technology and system construction time.

Therefore, system integration is not to eliminate "heterogeneous systems", but rather to build an information platform for enterprise specialized subsystems exchange based on the recognition of "heterogeneous systems". On the basis of existing systems, specialized subsystems can share data through enterprise level information platform by adding data interfaces and necessary optimization.

In this sense, loose coupling is a rational choice to realize enterprise information system integration.

In the integrated concept of "loose coupling" of enterprise information system, the framework of enterprise platform and professional level system is reasonable, but the functions of related enterprise platforms are still insufficient.

In particular, the enterprise information platform only focuses on the information users and the output ports of each subsystem, but ignores the corresponding data collection ends, and ignores the optimization and integration of the "homologous data" acquisition process, which directly affects the practicality of the idea.

Therefore, based on the concept of loose coupling, this paper improves the function of enterprise level platform with more optimized integration ideas.

The concrete improvements are as follows: first, combine the unified information platform of the enterprise information system, the "homogeneous data" collection, and the business integration mode of the unified management of books, intelligence and archives, and build a new information center functional department.

Secondly, the enterprise level platform should be set up around the Information Center (new functional departments).

The platform is divided into three parts: system management, information platform and collection and distribution.

The main function of the system management board is to maintain the normal operation of the enterprise information system, and to coordinate the data exchange between the enterprise platform and the professional subsystem, as well as between the specialized subsystems.

Information platform is a platform for all professional subsystems to face all information users. On the one hand, information platform releases information to users, and on the other hand, it acquires information from other professional subsystems through information platform.

Collection and distribution is the raw data collected in the course of business activities. After preliminary classification and necessary technical pformation, it is distributed to the corresponding business, statistics and accounting subsystem.

(two) from the perspective of informatization, the original voucher category and electronic realization need to be electronically based. The original voucher is divided into internal summary vouchers, internal business vouchers and external business vouchers according to the source and data characteristics.

Different types of credentials can be implemented electronically in different ways.

The internal summary voucher is the original certificate obtained by the accounting department from other departments, which has the aggregate nature of the current business, such as the consumption statistics of labor hours for various products in the current period.

Such credentials are usually the output of other systems after processing.

If the enterprise constructs a standardized platform for various systems, so that each heterogeneous system can publish information on the platform according to the "standard data exchange format", then the accountant can get the corresponding electronic credentials through the enterprise platform.

The internal business certificate is directly derived from the production and business activities, corresponding to the original internal voucher of a certain business, such as material storage list.

This kind of document is often used in many parts and systems.

It belongs to "homologous data".

Therefore, this kind of certificate will be distributed to all systems by electronic data interchange format and will improve the overall efficiency of enterprise information system.

External business voucher is the original credential from the external business to the specific business.

This kind of original voucher starts from the angle of enterprise informatization.

Combined with the development of "books, intelligence and archives integration", it has the characteristics of "homologous data".

From the perspective of the development of information technology, the paperless exchange of information between enterprises and the outside world will become a trend, but the problem of "heterogeneous system" is still unavoidable. The information interface of an enterprise information platform will be unified with the external heterogeneous systems to exchange information externally, which will be better than that of the specialized subsystems in the enterprise.

Therefore, this kind of certificate is distributed by enterprises according to standardized data interchange format and distributed to all systems, which is in line with the inherent requirement of informatization.

(three) the related problems of the original voucher electronic enterprise plan. The electronic program of the original voucher is the specific form of the application of information technology in the enterprise, and its implementation involves the pformation of enterprise organization, business process and internal control system.

To ensure its smooth implementation.

The following points should be ensured: first, the implementation of "collection and distribution" and "unified collection" of business data for enterprise platform, which is embodied in the fact that all the original voucher data of the enterprise are entered through the unified platform, and the information center is uniformly verified, and then it is officially entered or distributed to the various subsystems of the enterprise information.

This shows that the collection and distribution module of enterprise platform has two sub modules, that is, "original certificate preprocessing" and "original voucher verification and distribution".

The former implements functions such as original credential entry and signature of relevant responsible persons. Although this preprocessing is implemented through enterprise level platform, specific business processes are still scattered among functional departments, while the original voucher verification distribution is concentrated on the functional departments of information centers.

Secondly, the original voucher is a proof of economic efficiency, clear economic responsibility and legal efficiency, that is, the original voucher is also the key link of the internal control system.

The electronization of the original voucher involves the reform of the internal control system of the enterprise. It includes two aspects: first, the relevant responsible person of the original document signed and controlled.

In view of the limitation of the application of the electronic signature technology, the signature control of the original credential responsible person can only be solved by the password control technology used by the software.

Secondly, under the condition of paper original voucher, the situation of multiple copies has the function of mutual checking and strengthening control.

Once electronic, only one original voucher weakens the role of internal control. Therefore, it is necessary to strengthen the management of "signature of relevant responsible persons" and "verification and distribution of original vouchers".

Finally, there is also enterprise archive management related to the original voucher.

The current classification of enterprise archives includes: management, products, equipment and instruments, capital construction, science and technology research, accounting (Financial Management), physical objects and so on.

After the electronization of the original voucher, the phenomenon of multiple copies of the related files was eliminated.

Therefore, it is necessary to adjust the classification management mechanism of relevant archives, so it is necessary to carry out corresponding changes in the management of enterprise archives.

The electronic program of original voucher is based on the information level of the existing society, and is suitable for the application of qualified enterprises.

Although the scheme has optimized and integrated the internal information system, it has not fundamentally solved the integration of accounting and e-commerce, and the integration of logistics and capital flow between enterprises and the external environment.

In this sense, the scheme is not the ultimate solution, and the ultimate solution should be the electronization of the original certificate in the social class or the social context.

The electronization of the original voucher in the social context means that the whole process of generating, pmitting, storing and even managing the corresponding files of all the original vouchers is completely paperless.

Its obvious characteristics are as follows: accounting is fully integrated with e-commerce and integrated with the external environment of enterprise operation, specifically, that is, the electronization of original foreign credentials.

The electronic invoice is the core link in the electronic certification of foreign original documents, and the realization of electronic invoices needs a social platform.

The platform not only needs information technology support, but also needs national regulations and management system as a guarantee.

At present, the electronic invoice technology has not yet reached the level of universal application. Although China has already established the regulations of electronic signature, and shows the specification of electronic invoices, it lacks the corresponding regulations and management mechanisms. Therefore, it is necessary to build a social class platform to realize the electronization of the original vouchers in the social context, and also need to solve the related problems in depth.