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电子信息技术的快速发展使得企业的会计电算化方式成为可能,越来越多的企业在当前信息化时代的背景下实行会计电算化管理。会计电算化给企业的内部控制带来高效便捷的同时,仍然存在一定的问题,为了更好的利用会计电算化,提高企业内部控制的质量和效率,加强及完善企业现行会计电算化的管理已势在必行。
The rapid development of electronic information technology makes it possible for enterprises to make computerized accounting methods. More and more enterprises implement computerized accounting management in the context of the current information age. While computerization of accounting brings efficient and convenient internal control to enterprises, there are still some problems. In order to make better use of computerized accounting, improve the quality and efficiency of internal control of enterprises, strengthen and improve the current computerization of enterprises The management is imperative.