论文部分内容阅读
内控制度是现代企业管理的重要组成部分,本论文以美国审计权威机构(COSO,The Committee of Sponsoring Organizations of the treadway Commission)和巴塞尔银行监管委员会(BCBS,Basle Committee on Banking Supervision)对内部控制的定义为根据,对内部控制的概念和内涵进行了阐述,分析消防会计建立电算化会计系统平台后内部控制的重要性及必要性;探索在电算化会计系统对内部控制特殊要求下如何实施电算化系统的问题。本文旨在通过学习及交流,提高企业会计、审计及相关管理人员对电算化会计系统内部控制理念的认识。
The internal control system is an important part of the modern enterprise management. In this dissertation, the internal control of the internal control system is based on the COSO, the Committee of Sponsoring Organizations of the treadway Commission and the BCBS (Basle Committee on Banking Supervision) It defines the concept and connotation of internal control based on it, analyzes the importance and necessity of internal control after fire-fighting accounting establishes computerized accounting system platform, and explores how to implement it under special requirements of computerized accounting system for internal control Computerized system problems. The purpose of this paper is to enhance the understanding of the accounting, auditing and related management personnel of computerized accounting system through the study and exchange.