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随着信息化技术的不断发展,会计电算化也得到了较大的发展空间,相比于传统的手工会计,会计电算化具有成本低与效率高的特点。然而即便如此,我国的电算化会计仍然存在诸多问题。为此国家相关部门必须加大力度对会计电算化问题进行整改,本文将对会计电算化对内部控制的影响、问题及对策进行论述。
With the continuous development of information technology, accounting computerization has also been a greater space for development, compared to the traditional manual accounting, accounting computerization with low cost and high efficiency features. However, even so, there are still many problems in China’s computerized accounting. To this end, relevant state departments must step up efforts to rectify the problem of accounting computerization. This article will discuss the impact, problems and countermeasures of accounting computerization on internal control.