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促进会计工作改革和发展的过程需要会计电算化。随着当前电子信息技术的发展和进步,企业开始普及会计电算化,财务管理和会计核算的环境也就相应的发生了巨大变化。为了能够有效发挥会计电算化的高效便捷性,从而为每一个企业提供科学完整的信息决策依据,建立一整套符合自身行之有效的电算化会计操作系统控制制度对一个企业来说十分重要。本文结合笔者自身的工作实践和理论实务知识分析了当前我国会计电算化对于企业内部控制的影响,并针对会计电算化的环境之下怎样使企业内部的控制得到强化的一系列问题进行了详细的研究分析,并提出了相关的看法。
The process of promoting the reform and development of accounting work requires accounting computerization. With the development and progress of the current electronic information technology, the environment where enterprises began to popularize accounting computerization, financial management and accounting has also undergone tremendous changes. In order to be able to effectively display the high efficiency and convenience of computerized accounting, so as to provide each enterprise with scientific and complete decision-making basis for information, it is very important for an enterprise to establish a complete set of computerized accounting operating system control system . Based on the author’s own work practice and theoretical knowledge, this paper analyzes the impact of accounting computerization on the internal control of the enterprise in our country, and conducts a series of questions on how to strengthen the internal control under the environment of accounting computerization Detailed research and analysis, and put forward relevant views.