论文部分内容阅读
由于电子信息的不断发展,电算化在会计领域得到普遍的运用,传统的会计运算方式已经不能适应当今社会的发展。然而在会计电算化被广泛运用的同时,其内部控制也越来越多地受到人们的关注。因此,本文通过对会计电算化进行概述,阐述了信息化发展对会计电算化的要求,进而在此基础上提出了控制内部问题的措施。
Due to the continuous development of electronic information, computerized accounting has been widely used in the field of accounting, the traditional accounting methods can no longer adapt to the development of today’s society. However, computerized accounting is widely used at the same time, its internal control is also more and more people’s attention. Therefore, this paper summarizes the accounting computerization, elaborates the requirements of computerized accounting for the development of informatization, and on this basis puts forward the measures to control the internal problems.