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我国会计电算化应用的领域,随着电算化技术的不断完善而逐渐扩大,在实际的实践过程中,明显的提高了企业内部会计管理工作的效率和财务工作质量,但是在获得一定成绩的同时,与内部情况的不协调问题凸显出来。以会计电算化为基础的一些列问题的出现,使会计电算化的进一步发展受到一定程度的制约。本文从我国现阶段会计电算化的现状、出现的问题为切入点,阐述电算化内部控制的特点以及内部控制的相关对策。
The field of computerized accounting application in our country is gradually expanding with the continuous improvement of computerized technology. In practice, the efficiency and financial quality of internal accounting management are obviously improved. However, some achievements have been obtained At the same time, the issue of incompatibility with the internal situation is highlighted. The emergence of some listed issues based on computerized accounting has restricted the further development of computerized accounting to a certain extent. This article from the current stage of accounting computerization of our country’s status quo, emerging issues as the starting point, elaborated the characteristics of computerized internal control and internal control measures.