论文部分内容阅读
会计内部控制制度随着会计工作由传统手工会计向电算化会计的过渡已经发生了改变,原本基于传统会计设计的内部控制制度已无法适应新形势下的要求,会计工作在应用信息化技术后出现了许多新的特征,其内容和特点从广度和深度上都有不同程度的延伸:一方面会计工作方式由人工处理为主转为以计算机处理为主,另一方面会计工作的职能也由传统的反映和监督发展到参与企业经营决策。会计工作环境的改变促使着管理、监督会计工作的内部控制制度也要发生相应改变,保障企业实现预定的经营目标。
Internal Control System of Accounting With the change of accounting work from computerized accounting to manual accounting, the original internal control system based on traditional accounting has been unable to meet the requirements of the new situation. After the application of information technology There are many new features, the content and characteristics of both breadth and depth have varying degrees of extension: on the one hand the way accounting work from manual to computer-based processing, on the other hand, accounting functions from The traditional reflection and supervision of development to participate in business management decisions. Changes in accounting work environment to promote the management, supervision of accounting work of the internal control system should also be changed accordingly to ensure that enterprises achieve the scheduled business objectives.