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随着21世纪社会进入信息时代,会计信息化应势而生,会计信息化是一个经济信息系统,主要提供的是会计信息,它把会计信息与计算机、信息技术结合起来。因此,会计信息化将会带动会计各方面工作的变化,会计信息化对会计实务的操作更加具有积极的影响。会计实务中资产盘点作为企业财务管理工作会计实务的重要内容,对于了解企业的管理和运行情况具有重要意义。信息化下资产的盘点制度在计算机系统的强大运算能力下,在自动识别技术和网络传输系统的应用下,可以变得越来越轻松、越来越准确。盘点制度的信息化建设是会计信息化建设的重要组成部分,是资产管理的重要保障,能够推动内部控制制度的有效实施。但是,目前我国企业的资产盘点制度大多数却还停留在传统的盘点制度上,没有跟上信息时代的脚步。信息化下的资产盘点制度对参与人员的素质、计算机软硬件配置以及制度的设计都有了新的要求,文章介绍了会计信息化的内涵以及资产盘点制度信息化的重要意义,从信息化资产盘点制度建立的作用、原则和内容方面,重点研究了会计信息化下资产盘点制度的完善建议。
With the society entering into the information era in the 21st century, the accounting informationization emerges as a result. Accounting informationization is an economic information system, mainly providing accounting information. It combines accounting information with computers and information technology. Therefore, accounting informationization will drive the changes in all aspects of accounting work, and accounting informationization will have a more positive impact on the operation of accounting practices. As an important content of the accounting practice in the financial management of enterprises, asset inventory in accounting practice is of great significance for understanding the management and operation of the enterprise. Information under the asset inventory system in the computer system’s powerful computing power, in the automatic identification technology and network transmission system applications, can become more and more easy, more accurate. The information construction of the inventory system is an important part of accounting information construction, an important guarantee of asset management and can promote the effective implementation of the internal control system. However, at present, most of the assets inventory system of Chinese enterprises still remain in the traditional inventory system, and have not kept pace with the information age. The asset inventory system under the informationization has new requirements on the quality of participants, the configuration of computer hardware and software and the design of the system. The article introduces the meaning of accounting informationization and the significance of informationization of asset inventory system, The function, principle and content of the establishment of the inventory system focus on the improvement of the asset inventory system under the accounting informationization.