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内部控制是企业内部经营管理活动中所采取的一系列具有控制功能的组织、程序、手段的总称,包括内部管理控制和内部会计控制。随着电子信息技术的普及,越来越多的企业开始实行会计电算化管理。企业在建立了电算化会计系统后,应顺应会计电算化的发展潮流,确立和完善企业内部控制制度,才能充分发挥会计电算化的高效性及准确性,确保企业财产的安全,为企业经营决策提供完整、有用的信息。
Internal control is a collective term of a series of organizations, procedures and means with control functions adopted in the internal operation and management activities of an enterprise, including internal management control and internal accounting control. With the popularity of electronic information technology, more and more enterprises began to implement accounting computerized management. After the establishment of a computerized accounting system, an enterprise should conform to the development trend of computerized accounting and establish and improve its internal control system in order to give full play to the efficiency and accuracy of computerized accounting to ensure the safety of enterprise assets. Business decision-making to provide complete and useful information.