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随着各行各业使用电算化会计,会计电算化的应用给财务核算工作带来了极大的便利,对应用企业的内部控制也提出了新的要求,许多企业的内部控制虽然根据会计电算化环境做一些完善和改进,但是会计电算化毕竟是一个新生技术的应用,本文在分析会计电算化应用对内部控制造成的影响的基础上,分析了会计电算化下进行内部控制可能出现的问题,并针对这些问题提出了解决的对策。
With the use of computerized accounting in all walks of life, the application of computerized accounting has brought tremendous convenience to financial accounting and put forward new requirements for the application of internal control of enterprises. Although many enterprises’ internal control is based on accounting Computerized environment to do some improvement and improvement, but accounting computerization is, after all, the application of a new technology, this paper analyzes the impact of computerized accounting application on internal control, based on the analysis of the internal computerized accounting Control possible problems, and put forward solutions to these problems.