论文部分内容阅读
在会计电算化系统中,由于会计核算的过程、组织与管理都发生了较大的变化,因此给内部控制也带来了新的变化。一是系统功能与数据处理高度集中,会计组织管理机制变化；二是系统保密性、安全性威胁突出,安全控制难度加大；三是系统处理方式高度自动化,控制方式与手段改变。会计电算化系统的内部控制,涉及的内容非常复杂,既有管理上又有技术上的影响因素,各单位应结合实际,主要从一般控制和应用控制两个方面来加强会计电算化系统的内部控制制度建设,并在会计实务中加以贯彻落实。
In the computerized accounting system, great changes have taken place in the process, organization and management of the accounting, thus bringing about new changes to the internal control. First, the system functions and data processing are highly concentrated, accounting organization and management mechanism changes; the second is the system confidentiality, security threats prominent security control more difficult; Third, the system is highly automated processing methods and control methods and means to change. The internal control of accounting computerized system involves a very complicated content, both management and technical factors, each unit should be based on the actual, mainly from the general control and application of two aspects to strengthen the computerized accounting system The construction of the internal control system, and in the accounting practices to be implemented.