论文部分内容阅读
会计电算化系统的内部控制与传统会计系统的内部控制有着很大的不同,表现在控制的重点、范围、程序等方面。虽然运用电算化会计系统后,会计数据处理的速度加快了,会计核算的准确性和可靠性得到了极大的提高,拓宽了会计信息的搜集范围,减少了因疏忽大意及计算失误造成的差错。但也为内部控制带来了许多前所未有的新问题,由于电算化会计系统的特殊性,如何建立一整套适合电算化会计系统的内部控制制度,是亟待解决的问题。
The internal control of accounting computerized system is quite different from the internal control of the traditional accounting system, which is reflected in the key points, scope and procedures of control. Although the use of computerized accounting system, the accounting data processing speed, the accuracy and reliability of accounting has been greatly improved to broaden the collection of accounting information to reduce the negligence and calculation errors caused by error. However, it also brings many new problems to internal control. Because of the particularity of computerized accounting system, how to set up a whole set of internal control system that is suitable for computerized accounting system is an urgent problem to be solved.