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随着现代信息技术的快速发展,会计电算化逐渐在社会生活中得到广泛应用,传统的会计方式已经不能适应社会的要求。在这种情况下,会计电算化实施之后的内部控制问题也越来越引起社会的高度关注。通过会计电算化加强内部控制,不仅有助于更好地开展会计工作,为事业单位的财务管理及经济决策提供准确、科学的会计信息,而且可以显著提高内部控制的管理效率与经济效益。
With the rapid development of modern information technology, computerized accounting has gradually been widely used in social life. The traditional accounting methods can no longer meet the requirements of the society. Under such circumstances, the issue of internal control after the implementation of computerized accounting has drawn more and more attention from the society. The internal control through accounting computerization not only helps to carry out better accounting work, provide accurate and scientific accounting information for financial management and economic decision-making of public institutions, but also can significantly improve the management efficiency and economic benefits of internal control.