随着计算机的普及和网络技术的广泛应用,会计电算化系统替代传统会计工作,许多会计数据储存在电脑和磁盘中,一旦程序和数据被破坏,其后果不堪设想。为保证会计电算化系统的正常运行,笔者认为重点应加强会计电算化系统的内部控制和管理。 一、设定系统的操作权限 1.设定操作人员的权限。使用会计电算化系统的操作员可分为二类,即专项操作员和系统管理员。专项操 With the popularization of computer and extensive application of network technology, computerized accounting system replaces the traditional accounting work. Many accounting data are stored on the computer and disk. Once the program and data are destroyed, the consequences are unimaginable. In order to ensure the normal operation of accounting computerized system, I believe that the key should be to strengthen the internal control and management of computerized accounting system. First, set the operating authority of the system 1. Set the authority of the operator. Operators using accounting computerized systems can be divided into two categories, namely, special operators and system administrators. Special operation