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笔者曾因工作关系有机会观察到几家企业集团的会计电算化的使用和管理情况,就观察情况来看,一方面企业不惜重金通过购买商品化会计软件或自行开发等手段去购建电算化会计信息系统;另一方面却又不重视电算化会计信息系统的内部控制建设,往往实行电算化后发生经营失误、会计信息失真等现象时有发生,在很大程度上归结于内部控制的不健全和失效。
The author has had the opportunity to observe the use and management of the accounting computerization of several enterprise groups due to the working relationship. In view of the observation situation, on the one hand enterprises spared no expense in purchasing commercial power by purchasing commercialized accounting software or by means of self-development Accounting information system; on the other hand, it does not attach importance to the construction of computerized accounting information system internal control, often after the implementation of computerized business errors, accounting information distortion and other phenomena have occurred, in large part due to Internal control is not perfect and invalid.