THE STUDY ON THE IMPACT OF DATA STORAGE FROM ACCOUNTING INFORMATION PROCESSING PROCEDURE

After the accounting informatization, the original vouchers, ledgers and statements have been translated into varieties of data to be stored in computers; however, the storage strategies of these data will be affected by the accounting information processing procedure, such as temporary storage, translation storage and back-up of the documents data, the generation and output of ledger data and the interfaces of other data transmission system. We should not only take the influences of relationship standardization principle into consideration, but also the influences of accounting information process design. This paper studies the impact of data storage from accounting information processing procedure and points out the problems during informatization.