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随着信息化的到来,企业在建立了电算化会计系统后,企业会计核算和会计管理的环境发生了很大的变化。会计数据处理的速度加快,会计核算的准确性和可靠性得到了极大的提高,减少了因疏忽大意及计算失误造成的差错。但是,也为企业的内部控制带来了许多前所未有的新问题,对企业内部控制制度造成了极大的冲击,使企业内部控制制度在新的环境下显得落后于形势,由于电算化会计系统的特殊性,建立一整套适合电算化会计系统的内部控制制度就显得尤为重要。本文通过对电算化会计信息系统内部控制的分析,初步探讨了其主要内容和可能存在的问题,并对如何加强和完善电算化会计信息系统的内部控制提出了建议。
With the advent of information technology, the establishment of computerized accounting system in enterprises has undergone great changes in the environment of enterprise accounting and accounting management. Accounting data processing speed, accounting accuracy and reliability has been greatly improved, reducing errors due to carelessness and calculation errors. However, it also brings many new problems to the internal control of the enterprise, which has caused a tremendous impact on the internal control system of the enterprise, leaving the internal control system of the enterprise lagging behind in the new environment. As the computerized accounting system The particularity of establishing a set of internal control system suitable for computerized accounting system is particularly important. Based on the analysis of the internal control of computerized accounting information system, this paper mainly discusses its main contents and possible problems, and puts forward suggestions on how to strengthen and improve the internal control of computerized accounting information system.