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会计电算化系统已经成为现代企业信息化进一步发展的重要标志,随着信息技术的不断发展,会计电算化系统的功能与性能都有了新的改变,极大的促进了企业经济效益的增长,但在实际工作中也发现,会计电算化系统在发展的同时也给内部控制带来了一定影响与挑战。因此,本文将从会计电算化系统内部控制基本情况入手,联系会计电算化系统对内部控制的影响,研究做好会计电算化系统内部控制的策略。
Accounting computerized system has become an important symbol of the further development of modern enterprise informatization. With the continuous development of information technology, the functions and performance of computerized accounting system have all changed anew, greatly improving the economic efficiency of enterprises However, in actual work, we also find that the development of accounting computerization system brings a certain influence and challenge to internal control as well. Therefore, this article will start from the basic situation of internal control of computerized accounting system, and contact the influence of computerized accounting system on internal control to study the internal control strategy of computerized computerized accounting system.