论文部分内容阅读
会计电算化是指用电子计算机代替人工记账,应用会计软件输入会计数据,由电子计算机对会计数据进行处理,并打印、输出会计账簿和报表的过程。会计系统控制是指对企业会计业务、会计记录和会计报表的可靠性有直接影响的内部控制。会计电算化的发展给企业带来方便、快捷的同时,也给企业内部会计系统控制带来了极大的冲击,本文主要研究会计电算化对企业会计系统控制的影响,分析企业会计系统控制存在的风险,并以此为基础探讨强化企业会计系统控制的措施,以确保企业在实行会计电算化后,系统能够正常、安全、有效地运行。
Accounting computerization refers to the electronic accounting instead of manual accounting, the application of accounting software to enter accounting data, the electronic computer to process accounting data, and print, output accounting books and statements of the process. Accounting system control refers to the internal control that has a direct impact on the business accounting business, accounting records and the reliability of financial statements. The development of accounting computerization to bring convenience to enterprises, fast, but also to the enterprise internal accounting control has brought a tremendous impact on the accounting of computer-based accounting system of enterprise control, the impact of corporate accounting system analysis Control the existing risks and use this as a basis to discuss measures to strengthen the control of the enterprise accounting system so as to ensure that the system can run normally, safely and effectively after the computerization of accounting has been implemented.