论文部分内容阅读
会计电算化的应用,使得不少企业的财务管理工作的效率得以提高,工作质量得到了加强,财务核算工作也带来了深刻的变革。但由于内部控制制度的不相适应,给单位的内部控制制度的设置带来了前所未有的新问题,在一定程度上制约了单位的经济发展。本文简要分析了会计电算化系统内部控制存在的问题,提出了加强和完善会计电算化内部控制的具体措施。
The application of computerized accounting has enabled many enterprises to improve their financial management efficiency, enhance the quality of their work, and bring profound changes to their financial accounting work. However, due to the incompatibility of the internal control system, the establishment of the internal control system of the unit has brought unprecedented new problems, which to a certain extent restricted the economic development of the unit. This article briefly analyzes the existing problems in the internal control of computerized accounting system and puts forward specific measures to strengthen and improve the internal control of computerized computerized accounting system.