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随着我国社会经济的发展,计算机水平的不断提高,会计电算化已经成为现阶段我国绝大多数企业使用的必不可少的工具,它有利于进一步提高企业工作人员的工作效率,实现精准的数据加工。正是由于这个原因,会计电算化正在逐步取代传统的人工数据录入,得到了广大工作人员的青睐。本文以现阶段会计电算化现状为切入点,系统地阐述了会计电算化下企业的内部控制审计策略,旨在进一步提高工作效率。
With the development of our country’s society and economy and the continuous improvement of the computer level, computerized accounting has become an indispensable tool used by most enterprises in our country at this stage. It is conducive to further enhancing the working efficiency of enterprise staff and realizing accurate Data processing. It is precisely for this reason that accounting computerization is gradually replacing the traditional manual data entry and has won the favor of the majority of staff. In this paper, the present situation of computerized accounting as a starting point, systematically elaborated on the computerized accounting under the enterprise’s internal control audit strategy, aimed at further improving work efficiency.