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随着计算机的发展和会计电算化系统的大规模推广应用,为企业原有的内部控制带来了机遇与挑战。企业的内部控制关系到会计系统能否正确、可靠地反映企业的经济活动、企业财务资产的完整与安全。因此,对会计电算化环境给企业内部控制带来的变化进行分析,总结会计电算化系统对企业内部控制造成的影响,并在此基础上,提出会计电算化环境下加强和改进企业内部控制的措施和方法。
With the development of computers and the popularization and application of computerized accounting systems, the original internal control of enterprises has brought opportunities and challenges. The internal control of an enterprise is related to whether the accounting system can correctly and reliably reflect the economic activities of an enterprise and the integrity and security of its financial assets. Therefore, this paper analyzes the changes that the accounting computerized environment brings to the internal control of the enterprise, summarizes the impact of the computerized accounting system on the internal control of the enterprise, and on the basis of this, puts forward that strengthening and improving the enterprise under the computerized accounting environment Internal control measures and methods.