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使用计算机,会计数据处理的速度加快了,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,需要建立一整套适合电算化会计系统特点的内部控制制度。一、电算化会计系统对内部控制的特殊要求1.计算机的使用改变了企业会计核算的环境
The use of computers, accounting data processing accelerated, the accuracy and reliability of accounting has been greatly improved, reducing the errors caused by carelessness and calculation errors. However, it has also brought many new problems to the internal control of the enterprise. It has had a tremendous impact on the internal control system of the enterprise. It is necessary to establish a set of internal control system that suits the characteristics of the computerized accounting system. First, the computerized accounting system for the special requirements of internal control 1. The use of computers changed the environment for corporate accounting