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随着信息技术的不断发展,现代企业的经营环境更加复杂,需要处理的信息量也越来越大,会计电算化可以利用计算机技术有效简化传统的业务程序,提高工作效率;不过一些内部措施很难通过计算机技术来执行,因此弱化了内控制度的实效。本文就针对会计电算化内部控制制度的完善展开研究,首先分析会计电算化对内部控制的主要影响,然后分析存在的问题,并提出具体的解决策略。
With the continuous development of information technology, the business environment of modern enterprises is more complicated and the amount of information that needs to be dealt with is more and more large. Accounting computerization can effectively simplify traditional business procedures and improve work efficiency by using computer technology. However, some internal measures It is difficult to implement by computer technology, thus weakening the effectiveness of the internal control system. This paper studies the improvement of accounting computerization internal control system. Firstly, it analyzes the main influence of accounting computerization on internal control. Then it analyzes the existing problems and puts forward some solutions.