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企业在建立了电算化会计系统后,会计管理环境和会计核算方式发生了很大的变化。由于计算机的使用,加快了会计数据处理的速度,扩大了会计数据领域,提高了会计信息化的准确性和可靠性。但同时也让企业内部控制制度部分失效,为企业的内部控制带来许多新问题,因此加强电算化会计系统的内部控制就显得尤为重要。
After the establishment of the computerized accounting system, the accounting management environment and accounting methods have undergone great changes. Due to the use of computers, the speed of accounting data processing is accelerated, the field of accounting data is expanded, and the accuracy and reliability of accounting information are improved. At the same time, it also makes the internal control system partially invalid, which brings many new problems to the internal control of the enterprise. Therefore, it is very important to strengthen the internal control of the computerized accounting system.