How to understand the network financial information management, and what is the current situation?

The informationization and networking of financial management can be explained by the expansion of enterprise management in time and space. From the time point of view, information-based and networked finance enables accounting to realize real-time monitoring and even pre-control afterwards, and financial management changes from static to dynamic, which greatly saves time cost and improves the rapid response ability and anti-risk ability of enterprises. From the perspective of space, the financial management system based on Internet breaks through the space limitation of financial management in different places, reduces the high technical difficulty and management cost, turns the physical distance into the mouse distance, and extends the management ability of enterprises to any node in the world, from the corporate headquarters to all enterprises, and from internal enterprises to external enterprises. Relying on the information-based network finance, the e-commerce of enterprises is no longer "flowers in the fog, the moon in the water".

China has developed relatively late in the field of financial accounting informatization. Since 2000, a few enterprises in China have begun to realize the importance of informatization in strengthening unit accounting and started construction, mainly focusing on cost accounting and budget management. During this period, some foreign accounting software manufacturers gradually entered China, which promoted the development of accounting informatization in China to some extent. With the outbreak of the financial crisis in 2008, more and more enterprises in China began to seek the transformation from extensive management to lean management. Multi-dimensional, refined and whole-process management data has become the basic information for enterprises to improve their management ability. Driven by the market, more and more people in theoretical circles, business circles, consulting circles and academic groups pay more attention to the informatization of management accounting, and invest resources to increase the promotion, especially in budget management. Some enterprises have established multi-dimensional comprehensive budget information systems, which have greatly improved their management. At the same time, some units began to implement activity-based costing (ABC) system and management accounting reporting and analysis system. However, during this period, most enterprises were basically limited to the application of a single management accounting tool or a single management accounting system, and failed to effectively combine management accounting information with business information, customer information and financial information disclosure, and failed to comprehensively apply it in strategic decision-making, marketing support and performance appraisal. The development of management accounting informatization is relatively slow. At the same time, some units began to try to develop their own management accounting information system to some extent, and achieved good practical results.

20 13 under the background of economic transformation in China, more and more enterprises began to use budget management software, activity-based costing software, management accounting report and analysis software to strengthen the application of their own management accounting tools and methods. At the same time, some enterprises began to put forward the concept of "management accounting information system", and effectively applied the integrated information to strategic decision-making, business analysis and operation management to support enterprises to use more comprehensive and reliable basic information. At the same time, more and more units realize the importance and necessity of independent research and development of management accounting system.

Up to now, although the informatization of management accounting in China has developed to some extent, it is still at a low level in general, and the construction of management accounting information system needs to be vigorously promoted. The accounting software adopted by domestic units only has some management functions, and most units only use the accounting functions in the accounting software. At the same time, due to the high construction cost of management accounting information system and the difficulty of personnel training, the unit is not active in establishing and perfecting management information system.

3. In order to promote enterprise accounting informatization, save social resources, improve the quality of accounting software and related services, and standardize accounting work under the information environment, the Ministry of Finance has formulated the "Code for Enterprise Accounting Informatization", which will be more conducive to the construction of financial information network.