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随着我国的计算机技术和互联网技术的飞速发展,会计电算化以其方便、高效的特点在各事业单位得到了广泛的应用,极大地提高了事业单位财会工作的效率、质量和准确性,促进了事业单位的快速发展。但是各事业单位在应用会计电算化的过程中也会存在很多问题,为企业的内部控制带来了极大的影响。本文主要研究了事业单位进行会计电算化的过程中存在的问题以及事业单位的内部控制存在的问题,并探究了加强事业单位会计电算化下的内部控制的方法措施。
With the rapid development of computer technology and Internet technology in our country, accounting computerization has been widely used in various public institutions because of its convenience and high efficiency. It has greatly improved the efficiency, quality and accuracy of the accounting work in public institutions, Promote the rapid development of institutions. However, there are also many problems in the process of applying computerized accounting in various public institutions, which has brought tremendous impact on the internal control of enterprises. This paper mainly studies the existing problems in the process of computerized accounting in public institutions and the existing problems in the internal control of public institutions, and explores the methods and measures to strengthen the internal control under the computerized accounting in public institutions.