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我国《会计法》规定:“各单位应当建立、健全本单位内部会计监督制度。”这一规定蕴涵了两层含义:一是各单位都必须建立内部会计监督制度,这是法定义务,必须履行;二是各单位内部会计监督制度必须健全。现行的财务、会计制度中关于内部控制制度的制定主要以手工操作环境为基础。企业在建立了电算化会计系统后,会计核算和会计管理的环境发生了很大的变化,只有建立和完善企业的内部控制制度,才能充分发挥会计电算化的高效性及准确性,确保企业财产的安全,为企业经营决策提供完整的信息,创造更高的效益。因此,企业内部控制制度在新的环境下要不落后于形势,建立一整套适合电算化会计系统的内部控制制度就显得尤为重要。
The “Accounting Law” of our country stipulates: “All units shall establish and perfect their own internal accounting supervision system.” This stipulation implies two meanings: First, all units must establish an internal accounting supervision system, which is the legal obligation, Must be fulfilled; second, the internal accounting supervision system of all units must be sound. In the current financial and accounting system, the formulation of the internal control system is mainly based on the manual operation environment. After the establishment of the computerized accounting system, the environment of accounting and accounting management has undergone great changes. Only by establishing and perfecting the internal control system of the enterprise can we make full use of the efficiency and accuracy of computerized accounting to ensure that The safety of enterprise property provides complete information for business decision-making and higher efficiency. Therefore, the internal control system of the enterprise should either fall behind the situation in the new environment and it is particularly important to set up a whole set of internal control system suitable for the computerized accounting system.