论文部分内容阅读
随着计算机的推广,信息技术已经在社会的各个领域得到广泛应用。会计工作也从传统的形式逐步向数字化信息化发展。会计电算化是通过电子计算机以及相关通信技术结合而发展起来的技术,在会计领域广泛应用,不仅提高了工作人员的工作效率,而且降低工作强度,对于会计行业的发展有着不可估量的作用。因此本文从会计电算化背景下的企业内部控制存在的问题问题出发,探讨了如何建立以会计电算化为背景的企业内控管理模式。
With the promotion of computers, information technology has been widely used in all fields of society. Accounting work also gradually from the traditional form of digital information technology. Computerized accounting is a technology developed through a combination of electronic computers and related communication technologies. It has been widely applied in the field of accounting. It not only improves the working efficiency of the staff but also reduces the intensity of work, which has an immeasurable effect on the development of the accounting profession. Therefore, starting from the problem of internal control in the background of accounting computerization, this paper discusses how to establish the internal control management model based on computerized accounting.