Researching On Micro-supervision Mode For Computerized Accounting

The comprehensive applications of Information Technology for accountingworking have taken a new round of accounting reformation. ComputerizedAccounting has been a trend for accounting developments and an important kind ofpower to drive the development and reformation of economy society. The governmentsupports and guidance have promoted the developing procedure of ComputerizedAccounting in our country. However, with the improvement of the accountingsoftware markets and maturation of customers, the government should graduallyretreat from micro-management to macro-supervision. Within the WTO systems andrules, behaviors of the government will be limited in the rules of WTO. In order tofollow the WTO rules efficiently, the government should reform deeply itsmanagement mechanisms, scopes, ways, methods, etc. China's current directmanagement mode of computerized accounting has been not fit for the requirement ofnew trends. It's important to change function of the government and create anefficient macro-supervision mode for Computerized Accounting according to thespirit of code of administration admission. This paper uses various research ways,including of comparison method, system approach, etc. First, this paper analyses theconcepts and characteristics of Computerized Accounting. Then recognize the crucialof the government and industry organization by expounding the history ofComputerized Accounting. Based on the changes of the current situation, bringforward the macro-supervision mode for Computerized Accounting according to theeconomics and management theory, and explains it's in detail.