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随着计算机技术的不断发展与进步,如今企业内部发展也更多的引进先进的计算机技术,在会计工作中引进会计电算化系统,不断完善企业的会计工作,提升企业的内部控制,为企业带来更多的经济效益。本文主要研究探讨的是在会计电算化大背景下企业内部控制的有效措施,分别讲述了企业内部发展对于会计电算化提出的新要求以及会计电算化背景下不断完善企业相应的内部控制制度等内容。
With the continuous development and progress of computer technology, the internal development of enterprises nowadays introduces more and more advanced computer technologies, introduces the accounting computerized system in accounting work, continuously improves the accounting work in enterprises and enhances the internal control of enterprises, Bring more economic benefits. This paper mainly studies and discusses the effective measures of internal control in the background of accounting computerization. It separately states the new requirements for the computerization of accounting in the internal development of enterprises and the continuous improvement of the corresponding internal control of the enterprise under the background of computerized accounting System and other content.