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内部控制要求岗位责任明确、经济业务授权审批及复核手续要明晰、账务体系与实际资产之间相互牵制;电算化内控在内容、组织机构、会计信息的管理控制工作等方面有了新的特点;我国电算化内控制度还面临人员素质有待提高、实施不够全面,保密工作不够完善等现状;必须通过重视并加强对会计电算化系统软件的维护、加强电算化日常运用管理方面的控制来加强内部控制。
Internal control requires a clear job responsibilities, approval and review of economic business authorization procedures should be clear, the accounting system and the actual assets between each other; the computerized internal control in the content, organization, accounting information management control work has a new Characteristics; China’s computerized internal control system is also facing the need to improve the quality of personnel, implementation is not fully comprehensive, confidential work is not perfect and so on; must pay attention to and strengthen the maintenance of computerized accounting system software to strengthen the computerized daily management Control to strengthen internal control.