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近年来,随着社会经济的迅速发展以及科学技术的大力普及,会计电算化系统在各个企业内部核算中的使用变得越来越广泛。这种现代化的会计核算技术在给相关企业单位带来动力的同时,也会对企业的内部控制提出更高的要求。本文针对企业进行会计电算化内部控制的特点及重要性,并结合具体的应用实例,详细分析了会计电算化内部控制的具体事项以及实际控制中存在的问题和困难等。
In recent years, with the rapid socio-economic development and the popularization of science and technology, the use of accounting computerized systems in the internal accounting of various enterprises has become more and more widespread. This modern accounting technology to the relevant business units to bring the same time, it will also put forward higher requirements for the internal control of enterprises. This article aims at the characteristics and importance of internal control of computerized accounting in enterprises, and analyzes the specific items of internal control of computerized accounting in detail and the problems and difficulties in practical control with the concrete application examples.