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伴随着信息技术的不断发展,会计电算化成为企业的一种新型管理方式,它的运用使企业的管理工作更加简捷、有效,与此同时,由于电算化环境下的会计工作容易出现舞弊现象,因此为确保企业会计电算化信息的准确性,企业要完善企业内部控制机制,实行严格的内部管理制度,采取有效措施提高企业内部控制管理水平。本文主要分析电算化环境下,企业会计内部控制存在的问题,研究提高电算化会计内部控制的有效措施。
With the continuous development of information technology, computerized accounting has become a new type of management of enterprises. Its application makes the management of enterprises more simple and effective. At the same time, the accounting work in the computerized environment is prone to fraud Therefore, in order to ensure the accuracy of computerized accounting information, enterprises should improve their internal control mechanisms, implement strict internal management systems and take effective measures to improve their internal control and management. This article mainly analyzes the problems existing in the internal control of the enterprise accounting under the computerized environment and studies the effective measures to improve the internal control of the computerized accounting.