论文部分内容阅读
会计电算化是会计工作的发展趋势,会计电算化系统的有效运行离不开一个健全和有效的内部控制制度。内部控制对于提高会计信息质量,保护资产的安全与完整等具有重大意义。当前我国很大一部分企业都已经实行了会计电算化,但其内部控制还存在着一些问题。为此,本文首先说明了我国当前会计电算化下内部控制存在的问题,尔后论述了加强会计电算化下会计内部控制的具体措施。
Accounting computerization is the development trend of accounting work. The effective operation of accounting computerization system can not do without a sound and effective internal control system. Internal control is of great significance to improving the quality of accounting information and protecting the safety and integrity of assets. At present, a large part of the enterprises in our country have implemented the computerization of accounting, but there are still some problems in its internal control. To this end, this article first describes the current problems in the internal control of computerized accounting in our country, then discusses the specific measures to strengthen the internal control of accounting under the computerized accounting.