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随着信息化程度的不断提高,电算化会计在企业中也得到了广泛应用,促进了会计管理水平的进步,使工作质量和工作效率都有了很大程度的提高。但是建立会计电算化后的计算机管理系统的内部控制问题也面临着新挑战,特别是当前的内部控制措施主要针对传统的手工会计,已经不适合电算化会计的需要,针对这些问题进行了分析,阐述了电算化会计内部控制的基本方法和具体应用解决方案。
With the continuous improvement of informatization, computerized accounting has also been widely used in enterprises, which has promoted the progress of accounting management and improved the quality of work and work efficiency to a great extent. However, the internal control of the computerized management system after accounting computerization also faces new challenges. In particular, the current internal control measures are mainly aimed at the traditional manual accounting and are no longer suitable for computerized accounting. In response to these questions, Analyzed and elaborated the basic method and specific application solution of computerized accounting internal control.