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最近几年,计算机网络得到普及应用,特别高校财务使用会计电算化后,网络庞大的信息系统大大提高了财务的工作效率。同时也改变了会计的组织结构和核算的形式,导致传统的内控制度失去了部分作用,高校财务会计的内部控制制度出现了新问题,遇到了新挑战。高校会计电算化内控制度的建立和完善,是高校适应财务会计核算制度发展的新要求,是有效管理高校经济的基础,是高校提高竞争力的前提。本文分析高校会计电算化对内部控制所产生的影响以及存在的一些问题,提出具体措施来进一步对高校会计电算化的内控制度的完善。
In recent years, the popularization and application of computer networks, especially after the use of computerized financial accounting in colleges and universities, a huge network of information systems greatly enhance the financial efficiency. At the same time, the organizational structure and accounting form of accounting have also been changed. As a result, the traditional internal control system has lost some of its functions. New problems have emerged in the internal control system of financial accounting in colleges and universities and new challenges have been encountered. The establishment and improvement of accounting computerization internal control system in colleges and universities is not only the new requirement for colleges and universities to adapt to the development of financial accounting system but also the prerequisite for colleges and universities to enhance their competitiveness. This article analyzes the influence of accounting computerization on internal control in colleges and universities as well as some existing problems, and puts forward specific measures to further improve the internal control system of accounting computerization in colleges and universities.