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会计电算化在企业的广泛应用,给财务工作带来了变革,同时也对企业原有的内部会计控制提出了挑战。本文通过对手工会计系统与电算化系统内部会计控制的区别比较,以及目前电算化系统下内部会计控制可能存在的问题进行分析后,就内部会计控制的建设进行了探讨。从多方面阐述了会计电算化产生的背景,分析了建立健全会计电算化下内部控制制度的必然性及重要性.提出了在会计电算化下如何加强和完善内部控制制度。
The extensive application of computerized accounting in the enterprise brings about the change of financial work, and also poses a challenge to the original internal accounting control of the enterprise. This article discusses the construction of internal accounting control by comparing the difference between internal accounting control of manual accounting system and computerized accounting system and the existing problems of internal accounting control under the current computerized system. The background of accounting computerization is expounded in many aspects and the necessity and importance of establishing and perfecting the internal control system of accounting computerization is analyzed.The paper puts forward how to strengthen and perfect the internal control system under the computerization of accounting.