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会计电算化逐渐普及,随之而来也出现了一些不安全因素,需要研究建立、健全会计电算化系统的内部控制。个人就此谈点看法。一、会计电算化内部控制的必要性会计电算化的整个过程中,对原始数据的收集、整理、审核等项工作,都可以由机器自动完成,会计人员只需作些辅助性操作。会计数据一旦输入计算机,便可以按照预先编好的程序,自动进行各项处理。因此,在电算化系统中,会计的内部控制和管理的重点,由会计人员和会计业务部门转移到电子数据处理部门。许多旧的控制方式、方法,被新的控制方式、方法所取代。一是控制的重点从手工记帐转移到电算机数据处理:二是控制的方法是人员控制和电算
The popularization of accounting computerization, followed by some unsafe factors also appear, we need to study to establish and improve the internal control of computerized accounting system. Personally talk about this view. I. The Necessity of Accounting Computerized Internal Control In the whole process of accounting computerization, the work of collecting, arranging and auditing the raw data can be completed automatically by the machine, and the accountants need only do some auxiliary operations. Once the accounting data is entered into the computer, it can be automatically processed in accordance with pre-programmed procedures. Therefore, in the computerized system, the key point of accounting’s internal control and management is shifted from accountants and accounting departments to the electronic data processing department. Many old control methods and methods were replaced by new control methods and methods. First, the focus of control transferred from manual accounting to computer data processing: Second, the control method is to control personnel and computing