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随着会计电算化及网络会计的普及,电算化会计系统的内部控制突显出十分重要的意义。企业在建立了电算化会计系统后,企业会计核算和会计管理的环境发生了很大的变化,会计核算的准确性和可靠性得到了极大的提高。但是,也为企业的内部控制带来了许多前所未有的新问题,对企业内部控制制度造成了极大的冲击,使企业内部控制制度在新的环境下显得落后于形势了,由于电算化会计系统的特殊性,建立一整套适合电算化会计系统的内部控制制度就显得尤为重要。
With the spread of accounting computerization and network accounting, the internal control of computerized accounting system highlights the very important significance. After the establishment of a computerized accounting system, the environment for enterprise accounting and accounting management has undergone great changes. The accuracy and reliability of accounting have been greatly improved. However, it has also brought many new problems to the internal control of the enterprise. It has caused a tremendous impact on the internal control system of the enterprise, leaving the internal control system of the enterprise lagging behind the situation in the new environment. Since computerized accounting The particularity of the system and the establishment of a whole set of internal control system suitable for the computerized accounting system are particularly important.