会计电算化给企业管理带来许多益处,但也给企业内部管理的控制带来许多新的问题,原有的企业内控制度需要加以改进、调整,从而建立一整套与会计电算化相适应的内部控制制度。一、会计电算化系统对企业内部控制的影响 (一)会计电算化使企业改变了会计凭证的形式。在电算化会计系统中各类会计凭证报表的生产方式、会计信息的储存方式和储存载体发生了很大的变化。以前手工反映会计和财务处理过程的各种原始凭证、汇总表、分配表、工作底稿的书面资料减少了,有的甚至取消了。由于电子商务、网上交易、无纸化等业务的推广使每一项业务发生时,有关必要的各种凭证单据也被部分地取消。造成会计核算过程中原有的各种必要的核 Accounting computerization brings many benefits to enterprise management, but it also brings many new problems to the internal management of the enterprise. The original internal control system needs to be improved and adjusted so as to establish a set of complete system of accounting computerization The internal control system. First, the impact of accounting computerized system on the internal control of enterprises (A) Accounting Computerized to enable enterprises to change the form of accounting vouchers. In the computerized accounting system in all types of accounting documents, production methods, accounting information storage methods and storage of the carrier has undergone great changes. In the past, all kinds of original documents, summary forms, allocation forms and working papers written by hand, accounting and financial processing procedures, were reduced and some were even canceled. Due to the promotion of business such as e-commerce, online trading and paperless business, every necessary business document has been partially canceled. Resulting in the accounting process of all the necessary original nuclear