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随着网络技术的发展和运用,会计电算化在我国得到迅速发展和普及。因此,由于会计核算和会计管理的环境发生了很大的变化,因此,会计电算化的广泛应用在给企业带来巨大效益的同时,也对企业内部控制制度造成了极大的冲击。如何在会计电算化条件下最大程度规避内部控制存在的风险,建立有效的内部控制机制,成为当前内部控制制度研究面临的新问题和挑战。本文从会计电算化对企业内部控制的影响入手,分析会计电算化条件下企业内部控制存在的问题,从而提出了健全和完善会计电算化环境下内部控制制度的几点建议和看法。
With the development and application of network technology, computerized accounting has been rapidly developed and popularized in our country. Therefore, due to great changes in the environment of accounting and accounting management, the extensive application of computerized accounting has brought tremendous benefits to the enterprise as well as a tremendous impact on the internal control system of the enterprise. How to evade the risks of internal control to the maximum extent under the condition of computerized accounting and establish an effective internal control mechanism have become the new problems and challenges in the study of the current internal control system. This article begins with the influence of accounting computerization on the internal control of the enterprise, analyzes the existing problems in the internal control of the computerized accounting, and puts forward some suggestions and opinions on how to improve and perfect the internal control system in the computerized accounting environment.