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企业为实现既定的管理目标,必需建立起一整套内部控制制度,以保证企业有序、健康地发展。企业在建立了电算化会计后,工作质量得到了加强,但是由于内部控制制度不相适应,使单位的财务管理方面出现了许多前所未有的新问题,使企业内部控制制度在新的环境下显得落后于形势了,由此,加强会计信息系统的内部控制,不断探索适合会计电算化信息系统的内部控制措施与方法成了当前企业会计信息化要解决的首要问题。
Enterprises to achieve the established management objectives, we must establish a set of internal control system to ensure that the orderly and healthy development of enterprises. After the establishment of the computerized accounting, the quality of the work has been strengthened. However, due to the incompatibility of the internal control system, there have been many new problems in the financial management of the enterprise, making the system of internal control appear in a new environment Therefore, to strengthen the internal control of accounting information system and continuously explore the internal control measures and methods that are suitable for the computerized accounting information system have become the primary problems to be solved in the current accounting informationization of enterprises.