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内部控制制度是企业为提高会计信息质量,保护资产的安全和完整,避免或降低各种风险,提高经营管理效率,确保有关法律法规、规章制度及企业经营管理方针的贯彻执行而制定与实施的一系列控制方法、措施和程序。企业在实行电算化会计后,会计核算和会计管理的环境发生了很大的变化,给内部控制带来了新的问题和挑战。本文首先介绍了当前企业电算化会计系统下内部控制出现的问题,然后提出了企业会计电算化在未来发展中应该注意的几点问题。
The internal control system is formulated and implemented by the enterprise in order to improve the quality of accounting information, protect the safety and integrity of assets, avoid or reduce various risks, improve the efficiency of operation and management, ensure the implementation of relevant laws and regulations, rules and regulations and the operation and management policies of the enterprise A series of control methods, measures and procedures. After the implementation of computerized accounting, the environment for accounting and accounting management has undergone tremendous changes, bringing about new problems and challenges to internal control. This article first introduces the problems that arise in the internal control of the current computerized accounting system, and then puts forward some questions that should be paid attention to in the future development of the computerized accounting.