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会计电算化虽然在很大程度上减轻了会计人员的工作量,但同时也增加了操作人员、系统维护人员等岗位,带来了许多新的问题。目前,我国建立在手工操作条件下的会计基础工作的管理还存在很多不足,实施会计电算化,就需要建立与之相配套的一系列内部控制制度加以约束,才能充分发挥电算化的优势。笔者就会计电算化环境下如何加强企业内部控制提几点建议。
Although accounting computerization has, to a large extent, reduced the workload of accountants, it has also increased the positions of operators and system maintenance personnel, bringing many new problems. At present, there are still many deficiencies in the management of accounting basic work established under the conditions of manual operations in China. To implement accounting computerization, it is necessary to establish a series of internal control systems that are matched with them to be constrained in order to fully realize the advantages of computerization. . The author proposes several suggestions on how to strengthen the internal control of the enterprise under the accounting computerization environment.