SMEs are a strong follow-up force for China's economic development. What is the role of accounting informationization in SMEs? In this regard, the reporter interviewed Professor Yao Jianrong, director of the Institute of Management Science and Engineering of Zhejiang University of Finance and Economics, who was an expert and scholar engaged in accounting information research and practice earlier.
China Accounting Daily: At present, what is the cognition of SMEs in China's application of information management software? What are the problems?
Yao Jianrong: In the process of development, the bigger problem for SMEs is the lack of standardized management mechanisms. Especially when I first started, there was almost no real management for SMEs. As the company develops to a certain stage, the lack of management has been unable to meet the needs of its development. At this time, enterprises with a certain scale need to improve the management organization and standardize the management process. Therefore, the introduction of information technology has become inevitable.
Under normal circumstances, enterprises will first carry out informationization in two aspects. The first is financial informationization; the second is management informationization such as sales warehousing.
Financial informationization is generally the beginning of the overall informationization. Many enterprises will experience a process from accounting informationization to management informationization. Moreover, accounting informationization is also a bridge from manual management to computer management. The advantage of implementing financial informatization is that it is easy to regulate. In the past, many people’s accounts, such as bad accounts, will become ruleable. In addition, with the improvement of the degree of informationization of the whole society, the external requirements of enterprises have also been put forward, and finance is an area that has a lot of relationship with the outside. Therefore, accounting informationization is the forerunner of enterprises to integrate into the information society.
"China Accounting News": As far as you know, what problems are SMEs concerned about in information technology?
Yao Jianrong: Flexibility, normativeness and security sharing are the hopes of enterprises for software.
As a small and medium-sized enterprise, there is no more concern about efficiency. Accounting computerization solves the problem of manual accounting and repeated accounting, and accounting informationization puts enterprise management information on the agenda. On the basis of accounting informationization, only the realization of information sharing can really improve the efficiency.
In some private enterprises, accounting positions are often the “self-family†of managers.
But as the company grows, it is impossible to have so many friends, family and friends. At the same time, companies also hope to have fewer problems or even problems in accounting. After the introduction of informatization, it is hoped that the arrival of standardization will achieve the effect of reducing the corresponding risks. However, on the other hand, each company has its own individual needs, and only when these individual needs are met can it be truly welcomed by the company.
On the other hand, enterprises need to pay attention to the risks after informatization, and it is more urgent to strengthen internal control.
With the development of information technology, a new information service model is emerging. With the growing maturity of SAAS technologies and models, it is believed that in the near future, an on-demand service, convenient, safe and efficient information model will surely be presented to us.
"China Accounting News": Under the influence of the financial crisis, in addition to helping enterprises improve efficiency, can informationization play other roles?
Yao Jianrong: In the face of the financial crisis, although informationization cannot change the external environment, it can help enterprises achieve the role of “preventing problems before they happenâ€.
Informatization is an internal system of an enterprise. It has certain effects on changing the state of operation. It is also very helpful in early detection of loopholes in business management and management. In our daily research, we found that many companies have some signs before they fail. However, the lack of timely data response or model processing often delays the company's "better treatment" time, and it is too late to find problems when the company is "ill". In other words, if the information is fluent, you can have time to find a way to solve the relevant problems, you can achieve the purpose of "treating the sick and saving people." Of course, we must also ensure that the provision of data can truly and accurately reflect the business status of the enterprise. Otherwise, the judgment of the decision maker may be mistaken.
In short, informatization has a positive effect on the supervision and control of enterprises.
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