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内部控制是指单位为了提高会计信息质量,保护资产的安全、完整,确保有关法律法规和规章制度的贯彻执行而制定和实施的一系列控制方法、措施和程序。它关系到单位财产物资的安全完整和会计系统对单位经济活动反映的正确性和可靠性。特别是在建立了电算化会计系统后,单位会计核算的准确性和可靠性得到提高,但也为单位的内部控制带来了许多前所未有的新问题。鉴于电算化会计系统的特殊性,单位必须建立一整套适合电算化会计系统的内部控制制度。
Internal control refers to a series of control methods, measures and procedures formulated and implemented by the unit in order to improve the quality of accounting information, protect the safety and integrity of assets and ensure the implementation of the relevant laws and regulations and rules and regulations. It relates to the safety and integrity of the property and materials of the unit and the correctness and reliability of the accounting system in reflecting the economic activities of the unit. Especially after the establishment of a computerized accounting system, the accuracy and reliability of the unit’s accounting have been raised. However, it has also brought many unprecedented new problems for the unit’s internal control. In view of the particularity of computerized accounting system, the unit must establish a set of internal control system suitable for computerized accounting system.