At present, there are many problems in accounting computerization in colleges and universities, such as unreasonable class layout, lack of teachers and weak practical training, which can not adapt to social developmen...At present, there are many problems in accounting computerization in colleges and universities, such as unreasonable class layout, lack of teachers and weak practical training, which can not adapt to social development. Therefore, this paper has certain practical significance for solving the problems related to accounting computerization, training various accounting and electromechanical personnel to meet the social needs and promoting social development.展开更多
Along with the popularization of computerized accounting in recent years, many companies no matter big or small have built their own computerized accounting system in China. This new accounting system is different fro...Along with the popularization of computerized accounting in recent years, many companies no matter big or small have built their own computerized accounting system in China. This new accounting system is different from the traditional one, and the change will bring some influences and risks on the auditing. Therefore, it is urgent for auditors to take some countermeasures at present.展开更多
Accounting informatization is the combination of accounting and information technology. It is a necessary measure for enterprise financial accounting management to conform to the wave of informatization. It is helpful...Accounting informatization is the combination of accounting and information technology. It is a necessary measure for enterprise financial accounting management to conform to the wave of informatization. It is helpful to enhance the competitiveness of enterprises and solve the "isolated island" phenomenon existing in accounting computerization. In view of this, the article first points out the necessity of the development of enterprise financial accounting informatization, and then expounds the main performance in the development process of enterprise financial accounting informatization, which is helpful for practitioners to understand the realization conditions of enterprise financial accounting informatization. On this basis, the article puts forward the effective countermeasures for the development of enterprise financial accounting computerization to informatization, including establishing the correct cognition and concept of enterprise financial accounting informatization;In order to provide certain reference for the research and practice of practitioners, it is necessary to upgrade and perfect the enterprise financial accounting system in two aspects.展开更多
Hospital accounting files are the carriers of accounting information that hospitals form in their economic and business activities and are kept for future reference according to certain rules. They are the proofs of i...Hospital accounting files are the carriers of accounting information that hospitals form in their economic and business activities and are kept for future reference according to certain rules. They are the proofs of inspecting the financial discipline in COVID-19 and the important reference materials for summarizing the management experience. Hospital accounting archives management is an important part of hospital financial management and an important part of hospital management system. The quality and level of hospital accounting archives management plays a key role in the overall quality of hospital management. However, at present, there are still many problems in the management of hospital accounting files, which affect the improvement of the overall management quality of the hospital and thus affect the quality of medical services. Therefore, actively exploring and innovating the working mode and method of hospital accounting archives management has become a key issue for managers to consider. In this paper, the author discusses and analyzes the strategies and methods of hospital accounting archives management based on his own work experience, in order to provide reference for improving the quality of hospital accounting archives management.展开更多
This paper investigates the mediation of the adoption of computerized accounting system （CAS） on the relationship between environmental uncertainty and organizational performance. The authors use factor analysis, pa...This paper investigates the mediation of the adoption of computerized accounting system （CAS） on the relationship between environmental uncertainty and organizational performance. The authors use factor analysis, path analysis, and regression model to examine the effects of CAS adoption on the relationship between environmental uncertainty and organizational performance. The findings reveal that the adoption level of CAS is positively associated with organizational characteristics, environmental uncertainty, and organizational performance, and the usage of CAS has a statistically significant mediating effect on the relationship between environmental uncertainty and organizational performance. This paper will be significant to business managers in the decision to adopt CAS.展开更多
The informatization of financial accounting is beneficial to the improvement of comprehensive budget management, cost accounting and internal control. Under such a background, enterprises should perfect the path of ac...The informatization of financial accounting is beneficial to the improvement of comprehensive budget management, cost accounting and internal control. Under such a background, enterprises should perfect the path of accounting information construction, rely on information means to strengthen the level of financial management, and attract more compound talents to join, so as to achieve the goal of promoting the rapid development of the accounting industry.展开更多
文摘At present, there are many problems in accounting computerization in colleges and universities, such as unreasonable class layout, lack of teachers and weak practical training, which can not adapt to social development. Therefore, this paper has certain practical significance for solving the problems related to accounting computerization, training various accounting and electromechanical personnel to meet the social needs and promoting social development.
文摘Along with the popularization of computerized accounting in recent years, many companies no matter big or small have built their own computerized accounting system in China. This new accounting system is different from the traditional one, and the change will bring some influences and risks on the auditing. Therefore, it is urgent for auditors to take some countermeasures at present.
文摘Accounting informatization is the combination of accounting and information technology. It is a necessary measure for enterprise financial accounting management to conform to the wave of informatization. It is helpful to enhance the competitiveness of enterprises and solve the "isolated island" phenomenon existing in accounting computerization. In view of this, the article first points out the necessity of the development of enterprise financial accounting informatization, and then expounds the main performance in the development process of enterprise financial accounting informatization, which is helpful for practitioners to understand the realization conditions of enterprise financial accounting informatization. On this basis, the article puts forward the effective countermeasures for the development of enterprise financial accounting computerization to informatization, including establishing the correct cognition and concept of enterprise financial accounting informatization;In order to provide certain reference for the research and practice of practitioners, it is necessary to upgrade and perfect the enterprise financial accounting system in two aspects.
文摘Hospital accounting files are the carriers of accounting information that hospitals form in their economic and business activities and are kept for future reference according to certain rules. They are the proofs of inspecting the financial discipline in COVID-19 and the important reference materials for summarizing the management experience. Hospital accounting archives management is an important part of hospital financial management and an important part of hospital management system. The quality and level of hospital accounting archives management plays a key role in the overall quality of hospital management. However, at present, there are still many problems in the management of hospital accounting files, which affect the improvement of the overall management quality of the hospital and thus affect the quality of medical services. Therefore, actively exploring and innovating the working mode and method of hospital accounting archives management has become a key issue for managers to consider. In this paper, the author discusses and analyzes the strategies and methods of hospital accounting archives management based on his own work experience, in order to provide reference for improving the quality of hospital accounting archives management.
文摘This paper investigates the mediation of the adoption of computerized accounting system （CAS） on the relationship between environmental uncertainty and organizational performance. The authors use factor analysis, path analysis, and regression model to examine the effects of CAS adoption on the relationship between environmental uncertainty and organizational performance. The findings reveal that the adoption level of CAS is positively associated with organizational characteristics, environmental uncertainty, and organizational performance, and the usage of CAS has a statistically significant mediating effect on the relationship between environmental uncertainty and organizational performance. This paper will be significant to business managers in the decision to adopt CAS.
文摘The informatization of financial accounting is beneficial to the improvement of comprehensive budget management, cost accounting and internal control. Under such a background, enterprises should perfect the path of accounting information construction, rely on information means to strengthen the level of financial management, and attract more compound talents to join, so as to achieve the goal of promoting the rapid development of the accounting industry.
