ON INNOVATIVE MANAGEMENT OF FINANCIAL ACCOUNTING IN THE INFORMATION AGE

陶净心

Absrtact： the arrival of the information age has a great influence on the financial accounting work. The application of information technology in financial accounting can not only improve the working efficiency Rate， but also to a certain extent to ensure the accuracy of accounting. This paper focuses on the financial accounting work under the background of the information age， and explores the innovative management of financial accounting work in the new period.

Key words： information age; financial accounting

一. Problems in Financial Accounting in the Information Age

（1） The authenticity of financial data is doubtful

At present， because of the universal application of the Internet， e-commerce has become the mainstream of people's consumption because of its high efficiency and convenience. E-commerce refers to the existence of online trading activities based on the Internet. The buyer and seller belong to the relationship of business transactions in the process of trading， and the relationship will be automatically dissolved after the end of the transaction. E-commerce brings convenience to people， but also brings some difficulty to the development of financial accounting. For the financial accounting work of offline operation， the corresponding records will be formed in the economic activities of the enterprise， whether it is entry or exit， including the real-time update of commodity inventory information and sales information. Financial accountants only need to make final accounting and integration of these information. Under the business mode of electronic commerce， the information of exit and sale can be virtual and lose the authenticity of the original data， which also means that the financial accounting work has lost its own function. Under the background of e-commerce， how to give full play to the function of financial accounting has become the focus of each enterprise.（2） Low level of information

Science and technology and economic level show a two-way development trend. The development of the two is carried out in accordance with the market-oriented principle. In the era of network economy， the technical level and management of financial accounting have been greatly improved. However， there are still many problems in the financial accounting information management system created within the enterprise， which erode the financial information， resulting in the low level of information management. At the same time， the relevant staff only through simple operations to complete accounting information management. This seriously leads to the low level of information management of financial accounting， which is not conducive to the development and progress of enterprises.

二. Innovative management of financial accounting in the information age

（1） Strengthening the network management of accounting information and improving the quality of accounting information

Under the background of the information age， the financial accounting information of the enterprise plays a vital role in the economic development of the enterprise. Only by ensuring the authenticity and accuracy of the financial accounting information can we provide an effective reference for the economic activities of the enterprise and provide data information support for the development decision of the enterprise. This requires that the financial accounting work of enterprises be in line with the times， introduce advanced information technology， and use the data processing function of information technology to improve the accounting level of enterprises. The effective application of information technology in financial accounting can not only improve the accuracy of financial accounting information accounting， but also improve the efficiency of financial accounting.  （2） Strengthening the construction of the financial accounting legal system and enhancing its enforcement

The main reason why there are many problems in financial accounting work is that the managers of enterprises lack a certain understanding of the relevant laws of financial accounting， which leads to the accountants being too casual to carry out their work and not fully implementing it in accordance with relevant regulations. If an enterprise wants to obtain a healthy and stable development， it must formulate an accounting management system that is consistent with the development of the enterprise itself， and rely on the accounting work management system to restrain the behavior of the relevant personnel， so that it can actively perform its own post responsibilities. The establishment of the corresponding reward and punishment mechanism can not only enhance the enthusiasm of financial accountants， but also effectively implement the financial accounting work. In addition， it is necessary to enhance the financial accounting staff's understanding of financial accounting work. Only by recognizing the important influence of financial accounting work on the development of enterprises and the influence of their own value， accountants can actively participate in the work.

IV. Conclusion

Under the background of the information age， China's financial accounting work is facing the task of reform. Only by introducing new technology and constantly updating the management concept， can we quickly adapt to the development form of the new era， enhance the economic strength of enterprises， and maintain the position of enterprises in the market.References：

[1] right sea dragon. A Way to Strengthen the Innovation of Financial Accounting Work in J]. Information Age Accounting study 2017（12）.