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会计系统内部控制,是指会计主体为了保证业务活动的有效进行,保护资产的安全、完整,防止、发现、纠正错误和舞弊,保证会计资料真实、合法、完整而制定和实施的制度、职责、规范和程序等等。 会计电算化内部控制的内容和方法: 一、制度控制 制度控制包括组织控制、操作控制、系统开发控制和会计档案控制四个方面。 1.组织控制 计算机在会计领域中的运用,使原有会计机构的职能和组成要素发生了一系列的变化。我们必须重新考虑与电算化会计信息系统组织结构相适应的内部控制制度,按照不相容岗位进行职能分割,比如数据处理部门人员不能由系统部人员担任;会计部人员也不能由系统部人员兼任;数据会计电算化后,不仅要求各部门之间实施严格的职能分割,同时在各部
The internal control of the accounting system refers to the system and responsibility that the accounting entity makes and implements in order to ensure the effective progress of the business activities, protect the safety and integrity of the assets, prevent, discover and correct the errors and fraud, and ensure the accounting information is true, lawful and complete. Norms and procedures and so on. Accounting computerized internal control content and methods: First, the system control system control, including organizational control, operational control, system development control and accounting file control in four areas. 1. Organizational control The use of computers in the accounting field has led to a series of changes in the functions and components of the original accounting institutions. We must reconsider the system of internal control that is compatible with the organizational structure of computerized accounting information system and carry out the division of functions according to incompatible positions. For example, the personnel in the department of data processing can not be assumed by the personnel in the system department. Part-time; computerized data accounting, not only requires the implementation of strict divisions between departments, at the same time in various ministries