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内部控制有利于提高会计信息有效性,维护资产安全。健全和完善内部控制能够及时有效的发现并纠正错误行为,保证会计信息的真实完整性。会计信息系统的广泛推广使得会计核算准确性和可靠性有所提高,但也给内部控制带来新问题。本文分析了会计信息系统对内部控制的影响变化,找出存在的问题,并提出了有效的对策,具有一定的现实意义。
Internal control helps to improve the effectiveness of accounting information and safeguard the safety of assets. Improving and perfecting internal control can timely and effectively find and correct wrong behaviors and ensure the true integrity of accounting information. The wide spread of accounting information system makes accounting accuracy and reliability improved, but also brought new problems to internal control. This paper analyzes the change of the influence of accounting information system on internal control, finds out the existing problems and puts forward effective countermeasures, which has certain practical significance.