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会计电算化的应用,提高了银行的运营管理效率。随着计算机技术和网路技术的发展,网络数据信息系统使电算化会计系统更加完善。然而网络环境非常复杂,企业交易的处理与相关作业程序都必须仰赖良好的计算机信息系统,因此信息系统内部控制的好坏,将直接制约企业的营运与发展。本文将着重通过对比的方式探讨网络环境下会计电算化系统的新变化、新特点,并提出相应的对策。
The application of computerized accounting has improved the operational efficiency of banks. With the development of computer technology and network technology, the network data information system makes the computerized accounting system more perfect. However, the network environment is very complicated. The handling of enterprise transactions and related operating procedures must rely on good computer information systems. Therefore, the internal control of information systems will directly restrict the operation and development of enterprises. This article will focus on comparing the way to explore new changes in computerized accounting system under the network environment, new features, and propose appropriate countermeasures.