With the deepening of the reform of public institutions, their financial management has become more complicated and diversified. The realization of accounting computerization will not only promote the standardization of accounting work, improve the quality and efficiency of work, but also inevitably lead to changes in accounting organization and division of labor, which will have a great impact on the financial management of public institutions and play an important role in improving the financial management level of public institutions.
The role of accounting computerization in financial management of public institutions
Great changes have taken place in the financial management environment of public institutions under the new financial system, which makes financial management increasingly complex and diversified, and puts forward higher requirements for financial management decision-making of units. In order to achieve the goal of financial management, institutions must adopt corresponding financial management means and methods. Computerized accounting not only has the function of accounting, but also has the function of management and control, which is helpful to improve the utilization efficiency of enterprise resources and funds and reduce costs and expenses. The role of accounting computerization in financial management of public institutions is mainly reflected in the following aspects.
First, change the way of accounting data processing and improve the efficiency of financial management.
Computerized accounting has not only changed the accounting methods, data storage forms, data processing procedures and methods of public institutions, freed accountants from heavy accounting and reimbursement work, and enabled them to concentrate on strengthening financial management, but also helped to improve the quality and knowledge structure of accountants and improve the efficiency of financial management.
1, reducing heavy labor under manual operation and improving work efficiency.
Some institutions have a large number of accounting documents, many accounting subjects, complicated accounting procedures, and most of them belong to repetitive work, which is inefficient. The implementation of accounting computerization can reduce the heavy work under a large number of manual operations, access the accounting data stored in the computer at any time, and output statements at any time, which is fast and convenient, thus making the accounting work more detailed and in-depth and improving the financial management level of public institutions.
2. Improve the timeliness of financial analysis results.
Financial analysis in manual mode is faced with the problems of large amount of data processing and complicated calculation. Analysts often simplify the actions, which makes the analysis results inaccurate and the timeliness unsatisfactory. Computerized management effectively overcomes the shortcomings of manual methods. The financial analysis system can be used to analyze various financial indicators, statements, cash receipts and payments and factors, making the analysis results more intuitive and clear, facilitating the preparation of budgets and final accounts, analyzing the completion situation, and making comparative analysis at any stage and time to obtain more accurate and detailed financial management information.
3. Refine the accounting content to meet the needs of financial management.
In institutions with many branches, detailed classification accounting is a very trivial but essential work. Under the manual condition, it is quite complicated to establish and register the department ledger. If managers want to know the expenditure of a department, it will bring a lot of workload to accountants. Because the computerized accounting software has the functions of multi-level account setting and rapid classification and statistics, it not only has a clear department ledger, but also can carry out budget management. You can query the departmental subsidiary ledger from the computer at any time to understand the expenses of each department, change the extensive expenses distribution into standard quantification, enhance the accuracy of the accounting of the target responsible person of the accounting unit, facilitate and standardize the strict budget management, make the performance accounting between departments smooth, and make the expenses and profit data of each accounting period more accurate, which is conducive to the formulation of managers.
4. Accelerate the transformation of financial management mode from "accounting" to "management"
Computerized accounting has changed the traditional accounting methods and cannot simply imitate the manual management process. Instead, we should combine the functions of financial management software and give full play to the functions of computer data processing, which will greatly promote the further improvement of accounting quality and financial management level and accelerate the transformation of financial management mode from "accounting" to "management". At the same time, the conflict between accounting and management is better solved, the efficiency and quality of accounting are improved, and a reliable basis is provided for decision makers to make scientific decisions, so that they can take the initiative in economic activities.
Second, it breaks through the limitations of the original financial management and helps to realize the optimal allocation of resources.
Under the original financial management mode of public institutions, the work of financial personnel is separated from other departments of the unit, and the relevant personnel have few opportunities to participate in the management of the unit and their awareness is not strong. Therefore, they lack an understanding of the overall operating conditions, problems and development trends of the unit, and the financial analysis made by financial personnel is also difficult to achieve the optimal allocation of the overall resources of the unit.
1, which improved the business process of unit financial management and realized the integration of financial management and business management.
The application of computerized accounting breaks through the limitations of the original financial management, improves the business process of financial management in public institutions, and realizes the integration of financial management and business management, such as supporting centralized audit of vouchers, speeding up the closing of accounts at the end of the period and improving the efficiency of financial management; At the same time, the financial management function of public institutions will be transformed into multi-level and all-round financial management information processing, which will enhance the planning and control functions, enable financial personnel to look at the rationality of financial revenue and expenditure from a global perspective, not only based on the economic business that has happened, but also provide financial management information more comprehensively, thus serving the management needs at all levels, including strategic decision-making and operation, and avoiding greater subjectivity in financial analysis.
2, help to achieve data * * *
Computerized accounting requires institutions to reconstruct the global database of enterprises, that is, through the comprehensive analysis of the financial and personnel needs of their own units, the original information resources are reorganized with data as the center, and a global data model is established, which not only helps to realize centralized storage and management of data classification, but also enables resources to be shared among financial positions, realizes the connection between various functional departments or different management levels in the system, and ensures the integration of financial data; Moreover, in the case of setting permissions, relevant departments can be allowed to make arbitrary inquiries about the generated financial information at the same time, which is helpful to realize information exchange with the outside of the system.
3. It is helpful for the company to dynamically track and manage financial information.
Before the computerized accounting technology was applied to the financial management of public institutions, there were some problems in the accounting system, such as the lag of information transmission and processing. For example, various economic activity vouchers first circulate in the department, accumulate for a certain time and quantity, and then pass them to the accounting department, and the information cannot be reported until the end of the month or the beginning of next month. The accounting information formed in this case will make it difficult for the unit to understand and control its value movement in real time, to grasp the relevant information of the whole process of economic activities in a timely, accurate and comprehensive manner, and to implement effective management, supervision and control, thus leading to the lag and failure of financial management measures. Computerized accounting technology realizes the rapidity of information transmission, the centralization of information processing and the enjoyment of information, which enables institutions to get out of the closed local system, and members within the unit can upload a lot of important information in time, which is helpful for institutions to track and analyze all kinds of financial information in real time, help units optimize business processes and effectively improve the work efficiency of the whole unit.
4. It is helpful to realize the optimal allocation of resources under centralized accounting.
Accounting in public institutions uses unified financial software to realize computerized accounting and centralized accounting, that is, setting up an accounting center can decompose various expenses and investment projects into various responsible departments, help all departments to take timely measures to control budget management, and thus improve the resource utilization rate of the whole unit. For example, through computerized accounting, institutions can control the situation that the fees charged have exceeded the budget in the process of voucher entry in real time, and can calculate the budget usage of various departments within the unit at any time. Institutions can control and balance various economic activities and resources within the unit through computerized software, paying attention to both internal efficiency and external coordination efficiency, forming a highly centralized fund management system, centralizing the financial data, fund settlement, investment and financing management of the whole unit, managing and controlling the economic activities of the whole unit from the perspective of fund operation, optimizing the allocation of internal resources, and enabling the financial department to make full use of resources and reduce costs.
5. Improve the transparency of financial management.
As the whole unit adopts a unified financial system, it can quickly summarize all kinds of financial information within the unit, provide relevant financial management information for decision makers, ensure the authenticity of financial budget management of public institutions, enhance the transparency of financial management of the unit, and enable relevant personnel to conveniently obtain relevant financial management information according to their own authority, conduct financial analysis in time, find loopholes and deficiencies in financial management in time, and accurately grasp the actual operation of the unit.
Third, it helps to strengthen the objectivity of accounting information and provide useful information for decision makers.
An important reason why public institutions should seize the opportunity to promote the computerization of management accounting on the basis of realizing the computerization of financial accounting and truly realize the accounting, management and control functions of accounting is that by realizing the computerization of accounting, the internal and external data of the unit can be processed to obtain information and control the behavior of the unit, thus improving the objectivity of accounting information and providing useful reference information for decision-making.
1, which helps to strengthen financial internal control and facilitate standardized management.
After accounting computerization is realized in public institutions, financial data can be processed conveniently, business processes can be standardized, inconsistency and non-correspondence of data processing caused by human factors during the traditional accounting period can be avoided, fuzziness of standards and subjectivity of professional judgment in practical work can be reduced, and objectivity and comparability of accounting information can be enhanced, which is convenient for units to control business processes. At the same time, the application of cost accounting, financial index analysis system and fund supply and demand forecasting module with management functions under computerized accounting will help to realize strict budget management, refine and clarify the reference basis and assessment standards of each link of business processing as much as possible, and strictly control relevant personnel and work, which will help to realize the standardization of management.
2, can provide useful decision-making information for decision makers.
Accounting computerization integrates advanced financial management functions through Inter-net/Intranet self-management, * * service sharing or purchasing data warehouse, so that the financial department can adopt the business model of * * service sharing, and gather the original scattered financial functions into several * * shared services center with their main functions, which is convenient for concentrating the financial management activities of the unit and streamlining personnel. At the same time, it is convenient for relevant personnel to find the required information with different levels of detail from numerous databases, analyze the financial data at all levels, and conduct complex trend analysis, so as to measure the current financial situation, predict the future development trend, find out the problems existing in financial management, and grasp and provide useful decision-making information in a timely, accurate and efficient manner. Computerized accounting software often has comprehensive report distribution function, so it has strong flexibility in financial management analysis and providing financial management information, and can provide different report information for different information users; At the same time, we can make full use of the budget and forecast function of the software, and on the basis of analyzing the current scale and financial structure of the unit, combined with the possible major events and uncertain factors in the future, we can flexibly use various advanced forecasting models to provide decision-making information that meets the future development needs of the unit, so that it can timely understand the potential crisis within the unit. For example, financial personnel, through close cooperation with their own management, give full play to the advantages of accounting computerization, use the management function of accounting information system, analyze and predict accounting data, and turn the data into information, which will help decision makers raise funds through multiple channels according to law, ensure the normal operation of all work, and complete the goals of diversified financing and effective use of funds.
The phenomenon of "paying more attention to accounting treatment than financial management" generally exists in institutions that implement computerized accounting in China. To give full play to the advantages of computerized accounting, we must fully understand the positive role of computerized accounting in financial management, especially give full play to its forecasting function in financial management, so that the financial management of the unit has enough flexibility to meet the needs of the future development of the unit.
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