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随着电子信息化的迅猛发展,会计电算化成为必然产物,它是信息技术发展与会计制度不断完善的结果。建立企业电算化会计系统后,给相关会计人员带来了很多便利,加快了工作效率。但是另一方面,会计电算化改变了企业会计核算和管理方式,如何防范企业相关管理人员以权谋私等行为以确保内部控制的有效运行,这是会计电算化企业会计核算和管理都发生了变化,怎么防止企业相关管理人员以权谋私和徇私舞弊来保证内部控制的有效运行,是会计电算化对企业原有内控提出的挑战,因此企业组建新的内部控制体系是非常必要的。本文具体阐述会计信息系统中可能会存在的内部控制风险,以及防范的措施。
With the rapid development of electronic informationization, computerized accounting has become an inevitable product. It is the result of continuous improvement of the development of information technology and accounting system. The establishment of computerized accounting system, to the relevant accounting staff has brought a lot of convenience and speed up the work efficiency. However, on the other hand, computerized accounting has changed the way of accounting and management of enterprises, and how to prevent the managers of the enterprise from using their power for personal gain to ensure the effective operation of internal control. This has changed the accounting and management of accounting computerized enterprises How to prevent the relevant management personnel of an enterprise from using their power for personal gains and favoritism to ensure the effective operation of internal control is a challenge that accounting computerization poses to the original internal control of an enterprise. Therefore, it is very necessary for a company to set up a new internal control system. This article describes in detail the possible internal control risks in the accounting information system and the precautionary measures.