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随着科技的迅猛发展,信息技术,电子技术,会计电算化已经慢慢的地各行各业普及开来。我国财政部颁布的《内部会计控制规范——基本规范(试行)》提出:“电子信息技术控制要求运用信息化手段建立起来的内部控制制度和管理制度,减少、降低人为因素的负面影响,确保单位会计监督职能有效进行发挥的基础。”会计电算化既给内部控制带来了机遇,同时带来的挑战也不容小觑,本文就如何建立一套适合会计电算化系统的内控制度进行了初步探讨。
With the rapid development of science and technology, information technology, electronic technology and computerized accounting have gradually spread in all walks of life. The “Standard for Internal Accounting Control - Basic Standards (Trial)” promulgated by the Ministry of Finance of the People’s Republic of China put forward: “The internal control system and management system required by the control of electronic information technology requires the use of information technology to reduce and reduce the negative impact of human factors, To ensure that the unit accounting supervision function to effectively play the foundation. ”Accounting Computerization not only brings opportunities for internal control, but also bring challenges to be underestimated, this paper on how to establish a set of internal control for computerized accounting system System has carried on the preliminary discussion.