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会计电算化从很大程度上改变了原手工会计下的内部会计控制的方式和内容。一方面使一些会计工作的形式发生变化;另一方面也给会计工作增加了一些新的工作内容。同时,使内部会计控制的范围更广,包含了手工会计系统所没有的一些内部控制,因而电算化会计信息系统下内部控制的重点将由传统的财务部门转移到电子数据内部处理系统,此时的内部控制主要包括原始数据输入计算机的控制、会计信息输出的控制、人机交互处理的控制、计算机系统之间连接的控制、系统的安全控制等方面,控制的要求也更加严格,控制的内容也更加广泛。本文拟从电算化信息系统的角度,探讨内部会计控制制度体系的建立,以及相关问题及其对策建议。
Accounting computerization has largely changed the way and content of internal accounting control under manual accounting. On the one hand, some forms of accounting work have changed; on the other hand, some new jobs have been added to the accounting work. At the same time, it makes the internal accounting control more extensive and includes some internal controls that the manual accounting system does not have. Therefore, the internal control of the computerized accounting information system will shift from the traditional finance department to the electronic data processing system. The internal control mainly includes the control of raw data input to the computer, the control of accounting information output, the control of human-computer interaction, the connection between computer systems, and the security control of the system. The control requirements are also more stringent. The content of control Also more extensive. This article intends to discuss the establishment of the system of internal accounting control, as well as related issues and countermeasures and suggestions from the perspective of computerized information system.